Income from sales in 1s. Postings for the sale of goods and services

In order to tax accounting income is divided into income from operating activities, other income, and income not taken into account to determine the object of taxation.

• Reflection of income from operating activities:
• • Income from the provision of production services
  • Income of the commission agent from the sale of goods accepted for commission
  • Income of the principal from the sale of goods transferred on commission
  • Income from retail sales of goods
• Reflection of other income:
• • Income from the sale of fixed assets
  • Income from write-off accounts payable
  • Income from gratuitously received current and non-current assets
  • Income from capitalization of fixed assets and inventory items
• Reflection of income not taken into account to determine the object of taxation:
• • Reflection of income in the form of dividends received
  • Reflection of income when decommissioning MBP

More information about the basic principles of income accounting is described in the article “ General principles and mechanisms for tax accounting of income, expenses and profits.”

Reflection of income from operating activities

Income from sales of goods and services

Example

The enterprise Rosava LLC, a payer of income tax and VAT, according to the supply agreement, shipped goods to the buyer MasterKrass LLC in the amount of UAH 2127.00. incl. VAT – 354.50 UAH.

To reflect the fact of sale (shipment) of goods, works and services, the document “Sales of goods and services” is intended (Fig. 1).

This document is also used to formalize the sale of equipment.

Figure 1 – document “Sales of goods and services”

When posting a document, income from the sale will be reflected in accounting and tax accounting depending on the sales scheme, the tax purpose of VAT and the tax purpose of income and costs specified in the document (Fig. 2).

Figure 2 – the result of the document “Sales of goods and services”

In the document “Sales of goods and services” on the “Additional” tab, it is possible to adjust the amount of income that is subject to reflection in tax accounting.

After checking the flag “There are gross income accrued in advance before 04/01/2011” and entering the amount manually, when posting the document, the amount of income to be reflected in tax accounting will be adjusted automatically (Fig. 3).

Figure 3 – document “Sales of goods and services” on the “Additional” tab

Figure 4 – the result of the document “Sales of goods and services”

Income from the sale of intangible assets

Example

The Concord LLC enterprise, in accordance with the agreement with the enterprise DP KNDI GP, sold in December 2014 intangible asset. The total transaction amount under the contract is 6000.00 UAH. including VAT – 1000.00 UAH.

Income from transactions in foreign currency

Example

On November 30, 2014, Concord LLC, in accordance with the supply agreement, transferred an advance payment for goods in the amount of 8,000.00 USD to a non-resident supplier.

Income from gratuitously received current and non-current assets

Example

UniSoft LLC received inventory items free of charge from Exida. The fair value of the received inventory items is UAH 3,396.00. without VAT.

Receipt of goods and materials on a free basis, if it is necessary to reflect information about the supplier counterparty, is documented in the document “Receipt of goods and services”. If the received inventory items are planned to be used in economic activity, in the column “Tax purpose of VAT” you should indicate “Region. VAT" (Fig. 25).

Figure 25 – document “Receipt of goods and services”

Figure 26 – document “Receipt of goods and services” on the “Additional” tab

Figure 27 is the result of posting the document “Receipt of goods and services” with the flag set “There are gross expenses accrued in advance before 04/01/2011”

Figure 28 - document “Adjustment of debt” with the type of operation “Change (formation) of debt”

When posting a document, the amount of income from writing off accounts payable for freely received inventory items will be reflected in tax and accounting records in accordance with the corresponding accounts and their analytics indicated on the “Corresponding Account” tab (Fig. 29).

Figure 29 – the result of the “Debt Adjustment” document

More detailed information on the methodology and features of reflecting transactions for receiving inventory items on a free basis can be found in the article “Methodology for reflecting transactions of receipt of goods and materials received free of charge.”

If there is no need to reflect mutual settlements with the counterparty from whom goods and materials are received free of charge, the document “Receipt of goods” is drawn up.

More details on the procedure and examples of registration of this business transaction can be found in the “Free receipt of supplies” section of the Directory of Business Transactions.

Reflecting the transaction of receipt of non-current assets on a free basis is similar to reflecting the receipt of inventory items described above.

The main difference is that when reflecting the receipt of non-current assets in the documents “Receipt of goods and services” and “Capitalization of goods”, you should select the type of transaction “Equipment”.

Income from the capitalization of fixed assets and inventory items identified as a result of inventory

Example 1

When conducting an inventory of the materials warehouse in December 2014 at the UniSoft LLC enterprise, excess inventory items were identified that were subject to entry onto the balance sheet of the enterprise.

The tax parameters of the operation are determined by the value of the details “Tax purpose of VAT” and “TA amount” in the tabular part of the document (Fig. 30).

Figure 30 – document “Receipt of goods”

Reflection of income when returning an MBP from service

Example 2

In December 2014, UniSoft LLC decided to stock up some office furniture in a warehouse and sell it externally in the near future. The net selling price of the IBP was 500 UAH. (excluding VAT).

The enterprise is a payer of income tax at the generally established rate and a payer of VAT.

Before reflecting the transaction of capitalization of low-value wear-and-tear items (UAP) upon return from service, it is necessary to reflect the quantitative write-off of MBP from the account of the MC “Low-valued assets in operation”. Such an operation is formalized using the document “Write-off of low-value assets from operation.”

The operation of returning to the IBP warehouse is formalized using the document “Receipt of goods” (Fig. 36).

Figure 36 – document “Receipt of goods”

If the IBPs are returned from operation to the warehouse and they are suitable for further use, then they are credited to the debit of account 22 in correspondence with the credit of account 71 “Other operating income”.

The income account and its analytics are indicated on the “Accounts” tab of the “Goods Receipt” document (Fig. 37).

Figure 37 – document “Positioning of goods” on the “Accounts” tab

When posting a document, the amount of income arising as a result of the capitalization (decommissioning) of the IBP will be reflected in accounting in accordance with the corresponding account and its analytics indicated on the “Accounts” tab” (Fig. 38).

Figure 38 – result of posting the document “Receipt of goods”

More detailed information about the procedure and examples of registration of this business transaction can be found in the section “Return from use of low-value and wearable items” of the Directory of Business Transactions.

They find us: how to reflect non-acceptable income in 1s accounting 8 3, how to change the reflection of income from 1 account to another in accounting, how to reflect income not for tax accounting purposes in 1c, how to reflect income from non-stationary in 1c

Let's look at an example.

Let’s assume that Dom Trading Company LLC provided the customer with the service of setting up a local area network. According to the agreement earlier in 2012. 100% prepayment for services was received into the organization’s account (in 2012, the tax object was “Income”). It is necessary to reflect the operations in the program in 1C 8.2:

• Operation No. 1 to provide services to the customer.
• Check accounting entries, formed by documents.
• Check the entries in the accumulation registers of the simplified tax system.
• Create a Book of Income and Expenses and check its completion.

Parameters for performing Operation No. 1:

Step 1. Receive an advance payment from the buyer

In order for transactions to be correctly reflected in tax registers 1C 8.2, it is necessary to check in the database the completion of documents for receiving an advance from the buyer of Barka Architectural Workshop LLC in the amount of 150,000.00 rubles. dated 12/22/2012

Step 2. Providing services to the customer under the simplified tax system

Let's look at the features of filling out the document:

• In field Income account– revenue account, in our example – 90.01.01 “Revenue from activities with the main taxation system”;
• In field Subconto– type of service from the directory Nomenclature groups;
• In field Expense account– account for direct costs for the service provided, in our example 90.02.1 “Cost of sales for activities with the main tax system”:

In our example, Dom Trading Company LLC applies the Simplified Taxation System, so an invoice is not issued.

Postings for the provision of services to the customer under the simplified tax system

According to accounting

Document Sales of goods and services in 1C 8.2 generates transactions for the sale of services and offset of previously received advance:

For tax accounting

No entries are generated in the accumulation register according to the simplified tax system, because Income under the simplified tax system is accounted for using the cash method, i.e. an advance previously received in the previous year for these services was taken into account in income upon receipt, i.e. in 2012

Step 3. Formation of KUDiR

Due to the fact that the income from the transaction for the sale of services was reflected in the Book of Income and Expenses during the period of their receipt in full, then at the time of sale of services there were no entries in Income and Expense Accounting Book is not produced.

In order to reflect in 1C 8.3 Accounting 3.0 the fact of sales of any goods or services, there is a document “Sales of goods and services”. Based on this, invoices and delivery notes can be created. Let's consider step by step instructions to create this document and find out what transactions it generates in 1C.

In the “Sales” subsection of the “Sales” menu, select the “Sales (acts, invoices)” item.

Create a new document in 1C 8.3 by selecting the appropriate item in the “Implementation” menu. In this example, we select the “Products (invoice)” item.

Select a counterparty from the directory. The “Agreement” field will be filled in automatically. If this does not happen, add it to 1C. In the contract, indicate the currency, price type and bank details.

If you have not filled out the bank details of your organization, the program will display a corresponding message in the header of the document.

Let's move on to filling out the tabular part of the document. You can do this line by line and using the “Selection” button. The second option is more convenient, as it displays the remaining quantity.

A form for selecting items will open in front of you. On the left side you will see the hierarchy of groups in the “Nomenclature” directory. The right tabular part displays item items indicating the amount of stock remaining in the warehouse. For convenience, there are two modes: “Only leftovers” and “All”. The first mode displays only those positions for which there is a positive balance.

To select specific product items, double-click on them with the left mouse button. In the window that appears, specify the quantity and selling price. Once you are done with the selection, click on the “Move to Document” button.

All goods are transferred to a document with automatic substitution of invoices. Now you can post a document and create based on it, which is filled in automatically.

For detailed instructions on how to register the sale of goods in 1C, watch the video:

Posting example

A very important part in 1C 8.3 is the formation of postings. This is where accounting is reflected accounting accounts. In the document form, click on the corresponding button to open a form with the reflection of this document in accounting and tax accounting.

Here we see two wires. Dt 91.02 - Kt 10.01 reflect the cost of goods sold, and Dt 62.01 - Kt 91.01 sales revenue.

If for some reason transactions were generated for the wrong accounts, they can be adjusted manually (the “Manual adjustment” checkbox). It is highly undesirable to do this.

You can also adjust accounting accounts in the header of the document by following the hyperlink in the “Calculations” field.

The most correct way out of this situation would be not in a specific document, but directly for the counterparty, item, item group, etc.

Electronic document management - a way to refuse paper

1C electronic document management technology allows organizations to exchange legally significant documents, including invoices. Typically, such documents are signed and sent by courier, which significantly increases the processing time and, accordingly, the price of delivery.

To lead electronic document management from 1C 8.3, you need to select a data transmission operator. Some of the most popular are VLSI, Taxokom, Diadoc, etc. Transactions will be carried out much faster, and directly from 1C without the use of paper.

And the most important thing is that documents transferred in this way will have no less legal significance than those signed manually. Documents are signed using an electronic signature ( digital signature), which is provided by the data operator.

Prices and tariffs for data transmission operators are different, so it is recommended to study the market offers in detail. You need to choose only those who support the 1C-EDO solution. Also find out which operators your counterparties work with.

Write-off of sold goods from the organization’s warehouse occurs according to the “Sales” document. Let's take a step-by-step look at how this is done in edition 3.0. In the menu on the left we find “Sales” and select the journal “Sales (acts, invoices)”. In the window that opens, press the “Implementation” button. From the drop-down list, select “Products (invoices)”:

A form opens to fill out:

Let's consider creating a “Sales” document based on a previously issued invoice. Go to the “Customer Accounts” journal and select the required document. Let's open it. At the top we find the “Create on the basis” button and from the drop-down list select “Implementation (act, invoice)”:

The window for selecting the document form appears again:

Select “Goods (invoice)”. And the program itself creates a fully completed “Sales based on the selected account” document. All that remains is to issue an invoice. To do this, at the bottom of the screen we find the inscription “Invoice” and press the “Write an invoice” button. The document is generated automatically and the invoice number and date will appear in this place:

You can view this document by clicking on the same link or in the “Sales” section of the “Invoices issued” journal. Everything is filled out and all that remains is to submit the document.

Now let's see what transactions have been created in the system. To do this, click the small button in the top panel “Show transactions and other document movements”:

A window with generated transactions opens:

Dt 90.02.1 - Kt 41 (43) – reflection of the cost of goods (or finished products);

Dt 62.02 - Kt 62.01 – offset of the advance payment (if there was one);

Dt 62.01 - Kt 90.01.1 – reflection of revenue;

Dt 90.03 - Kt 68.02 – VAT accounting.

You can make changes to transactions manually. To do this, check the “Manual adjustment” box. It is not recommended to do this, as the program itself distributes everything based on previously filled in data.

To print documents on the created implementation, you need to click the “Print” button in the top panel. As a rule, a set of documents consists of a consignment note (Trading 12) and an invoice. Select them one by one from the drop-down menu and print. Or you can print everything at once; to do this, select “Set of documents”. After clicking, a selection window appears:

Here we put a tick next to the name required document and indicate the number of copies.

If you check the “Directly to printer” checkbox, the entire set will be immediately sent for printing without preview.

If there is a need to print a delivery note or a delivery note (T-1), then they can be printed from the above drop-down window:

To enter additional delivery details, at the bottom of the “Implementation” document itself, there is a “Delivery” link. The consignee and consignor are indicated here - if they differ from those declared, the delivery address, what transport company delivery is made - if the cargo is not transported by the selling organization, the vehicle number, driver details, name of the cargo and a list of accompanying documents:

After filling out, click OK and send for printing.

Today, accounting in almost every enterprise is automated. The 1C: Enterprise Accounting program is a comprehensive solution for recording business transactions and is suitable for enterprises with any taxation system.
There are often cases when an organization, together with the main taxation system, uses a taxation system in the form of a single tax on imputed income. In such cases, accountants have questions about how to divide income and expenses for each tax system in the 1C: Enterprise Accounting program.
This article discusses the features accounting a company using a simplified tax system and UTII, using the example software product"1C: Enterprise Accounting, edition 2.0."
The division of income and expenses for each type of activity is necessary for the correct calculation of the amount of tax under the simplified taxation system. The amount of the single tax on imputed income does not depend on the amount of income and expenses.

Setting up accounting policies

1. Receipt of goods, i.e. the fact of receipt of goods is reflected in the corresponding document “Receipt of goods and services”;
2. Payment for goods to the supplier, i.e. the fact of payment for goods is reflected in the corresponding documents “Write-off from the current account” or “Cash receipt order”;
3. Sales of goods, i.e. the fact of shipment of goods to the buyer is reflected in the corresponding document “Sales of goods and services”.

Splitting expenses by type of activity

1. For activities with the main taxation system.
   Expenses with such a cost item will automatically be considered expenses for activities falling under the simplified tax system.
2. For certain types of activities with a special taxation procedure.
   Expenses with such a cost item will automatically be considered expenses for activities falling under UTII.
3. By different types activities.
   Expenses with such a cost item cannot be attributed to a specific type of activity. The amount of such expenses at the end of the month is distributed among the types of activities through a routine operation.

Income and expenses related to the simplified tax system from the sale of goods

Income and expenses related to UTII from the sale of goods

Reflection of expenses associated with the provision of services by third parties

1. Software maintenance.
   These expenses relate to the simplified tax system.
2. Public utilities.
   These expenses relate to UTII.
3. Rent.
   These expenses cannot be attributed to a specific type of activity, and the amount of these expenses should be distributed between the types of activities at the end of each month.

Balance sheet before determining income
for each type of activity

Determination of profit for each type of activity

Organization: LLC "Alisa"

Write-off of indirect expenses (accounting)

1. Expenses for activities with the main taxation system (USN) amounted to 45,076.92 rubles. ( debit balance account 90.02.1 + debit balance of account 90.07.1);
2. Expenses for UTII activities amounted to 33,923.08 rubles. (debit balance of account 90.02.2 + debit balance of account 90.07.2);
3. Profit from activities with the main taxation system (USN) amounted to 34,923.08 rubles. (credit balance of account 99.01.1 = credit balance of account 90.01.1 – debit balance of account 90.02.1 – debit balance of account 90.07.1);
4. Profit on UTII amounted to 16,076.92 rubles. (credit balance of account 99.01.2 = credit balance of account 90.01.2 – debit balance of account 90.02.2 – debit balance of account 90.07.2).

Book of income and expenses

Analysis of the state of tax accounting according to the simplified tax system