We received an update to the Yukola-info software product "accounting. setup for the Republic of Belarus" (7.7), how to carry out the denomination? 1s accounting denomination

Default, denomination, devaluation - these words, frightening at first glance, make you tremble. One way or another, terms starting with the letter “D” bring chaos into the ordinary measured life of citizens, although, in fact, they have only the first letter in common.

Devaluation is in simple words depreciation of the money supply, and, consequently, a reduction in purchasing power. Such a measure becomes necessary when it is necessary to increase the competitiveness of “our” goods in relation to imported ones. Devaluation often leads to increased inflation, that is, a decrease in the purchasing power of the population.

Default is the most terrible condition for the economic well-being of a state, which consists in the inability of the state to be solvent and fulfill its obligations, both in the external and internal spheres.

Denomination is the process of changing the value of banknotes in order to streamline them in circulation. Simply put, during denomination a certain number of zeros are “cut off”.

Denomination

The denomination process itself is only technical in nature and does not pose any threat to the solvency of the population.

Denomination is often a lengthy process that can even take several years. However, experts consider the calendar year to be the most optimal transition period.

What happens to prices during redenomination? They are simply rewritten in accordance with the new monetary denominations. That is, technically, everything remains the same, level wages, level of purchasing power of the population.

The Republic of Belarus, during its history as an independent independent state, has experienced three denominations. The first of them took place back in 1994, 2 years after the introduction of new Money. At that time, the Belarusian ruble was “reduced” by only one zero.

The second denomination took place in 1999, when Belarusians, accustomed to considering themselves millionaires, sharply “impoverished” and 3 zeros were immediately removed from banknotes.

And so, at the end of 2015, another change in the number of zeros on banknotes was announced from July 2016. The Belarusian ruble will immediately lose 4 zeros.

Technical aspects of denomination

It’s no secret that in addition to “nominal” denomination, that is, replacing old money with new ones, a price census, it is necessary to carry out “technical” denomination, namely, reconfigure all financial programs to work with new denominations of money.

The most used financial program in the Republic of Belarus is “1C”. Large companies and small offices work with it not only in Belarus, but also abroad. Due to the denomination being held in the middle of the year, the denomination in 1C should take place at the same time.

Thematic forums or specialists from our organization who provide such a service will tell you how to carry out denomination in 1C. If you choose the second option, the problem of independently studying a large amount of information and the dilemma of using it on the device will be automatically solved.

Of course, it would be much more convenient for the entire financial sector to carry out all the necessary program settings from January 1, from the beginning of the new calendar year. This is how the 2000 denomination was carried out.

It must be carried out for all possible financial transactions, including balances available during the transition to the new currency, and requires careful and scrupulous work on reconciling balances and transferring old documents and transactions to the new information base. In addition, there are several options for how to properly solve the problem of the correct transition to calculations in a new way.

Options:

• further accounting in the old currency;
• dividing the database into 2 parts: new and old.

Both options are correct in their own way and the choice between them must be made based on your own convenience in conducting financial transactions.

To carry out denomination in 1C on July 1, 2016, you need to take into account that it is advisable to keep records in two total measurements in Belarusian rubles of the old and new standard. However, even if you decide to simplify the task and carry out denomination in the program manually or using processing on July 1, that is, you denominate the results in the ratio 1:10000 , then you will get a mess in the database. Reports such as SALT, reconciliation report, account card, order journal and all others in the 1C program will perceive this operation as “logical”. The turnover for the period will “float”, and the results will be summed up old and new money are equivalent. Therefore, we will exclude this option immediately.

Five solutions:

1) Correct option! Divide the database into two. In the second, denomination will take place on July 1st.

Refine forms and metadata down to the penny. Leave the first half of the year in first base as is. And in the second half of the year, in the second base, we will begin to keep records in monetary terms of a new type. Before splitting the database into two, you need to finalize the module and all the metadata, create a copy of it and perform the convolution using WRAP.ert processing. Then, using the same processing, carry out a denomination in the new database - remove “0000” from the transactions and metadata already made in the second quarter. But there is one drawback. By splitting the database into two, you will lose efficiency in obtaining data. Now, for example, in order to create a reconciliation report for the year for a counterparty, you will have to do this in two databases! When choosing this option, you need to understand all the nuances of dividing the base into six months.

2) Correct option!Carrying out denomination in the working base (without division):

Refine forms and metadata down to the penny. Create reversed transactions taking into account the denomination factor of 10000 (that is, if on the Account for Dt. = 3,000,000 -> a posting is made for Dt. -2,999,700 -> as a result, Account for Dt = 300). Attention! It is necessary to keep in mind that it is advisable to create reports in duplicate (before July 1 and after).

Refine forms and metadata down to the penny.

3) Correct option, but very expensive!Finalize all 1C metadata fordenomination and carry it out onJuly 12016.

The most expensive option for an enterprise.

In versions 8.2 and 8.3, you can create an additional dimension “amount in old-style rubles”.

In version 7.7, on non-currency accounts you can use a balance amount or an additional off-balance account (2009 rubles).

Plus, you will have to redo almost all metadata objects. Reports, directories, documents, processing, global (7.7) and general (8) modules, chart of accounts, registers, etc. Only large enterprises with a massive staff of 1C programmers will be able to implement this method.

4) Found incorrect! Continue to keep records in old monetary units.

It’s not at all expensive and for most companies the most optimal, since you don’t need to do anything. In short - leave everything as it is. In the header of some reports, for example, a reconciliation report, for correctness, you can add a phrase like this: “the Belarusian ruble of the 2000 model is used in the calculations.”

5) Recognizedincorrect! Split the database into two. In the second, denomination will take place on January 1st.

“Close” the period (first half of the year) in the first base so as not to make any more changes there. In the second database, make a rollup using WRAP.ert processing for January 1st. Don't forget to create a copy first. Accordingly, from January 1, 2016. accounting will be denominated. Remember that you will have to make changes (if any) to both information bases. At the beginning of 2017, it will be possible to collapse and trim your working base for July 1st. So you will have two bases: 1st before 07/1/2016 (without denomination) and 2nd after 07/1/2016 (with denomination).

6) Recognizedincorrect!Modify only reports in 1C fordenominationsJuly 12016.

In the reports that accountants most often use to send data to “external” counterparties (reconciliation report, debt, cash flow report, etc.), display an additional line with a coefficient of 1:10000 under the amount called “amount in Belarusian rubles of the 2009 model."

Processing is suitable for any configuration according to accounting. Allows you to maintain momentum for the entire period of work in the program and make precise adjustments to balances.

In the directories, the necessary non-periodic details are divided by 10,000, and for periodic details, a new value is added on 06/30/16, which is equal to the last one divided by 10,000.

Processing can be started several times, the amounts will not be re-denominated.

Small additions to the configuration are required, which can then be removed.

You also need minimal intervention in the processing code itself in order to register the missing reference books and details.

Procedure

1. Put down accuracy 2 in details storing amounts and prices.

2.Add for documents general requisite “Denominated”, the number 1.0 is non-negative

3.Add the same details for directories whose details will be denominated.

4.Add document “Account Balances”.

Identifier: Account Balances

A cap:

Account, type Main chart of accounts account

Table:

Subconto1, Subconto2, Subconto3 - type “Undefined”;

AmountDebitBefore, AmountDebitAfter, AmountCreditBefore, AmountCreditAfter - Number 19.2.

SumDebitAfter and SumCreditAfter - contain the balances that will be established after the denomination, after adjusting the balances. They can be corrected manually if something is not satisfactory.

See Fig.2 and Fig.3

4.Make a copy of the database.

5.One base - old- will store data until 1.07.16. We work there until we close June. After July 1st you will have to work in two bases. How to transfer data from an old database to a new one is a separate topic about data transfer.

6.Second base - new- will become the main working base after July 1. The amounts of all transactions in it will be divided by 10,000, and the balances will be adjusted to be equal to the balances before the denomination. If the database is large and processing all transactions is impossible, then several initial years must be trimmed.

7. We start processing in the new database. Fig.1

What does processing do:

a) Button " 1. Record balances before denomination» creates an “Account Balances” document for each account. The document number is an account code and cannot be changed. If you need to perform the operation again, then the documents must be marked for deletion.

b) Button " 2.Denomination of transactions"divides all transactions for the specified period by 10,000. The procedure can be run several times during the same period; there will be no repeated division, because for each document, after successful denomination of transactions, the “Denominated” flag is set. You can also process each operation in a transaction, but it will be slower. Therefore these lines are commented out.

Attention!!! The details of the documents do not change, so it is necessary to put ban on re-conduct old documents.

c) Button " 3.Denomination of directory details» for specified directories, divides the specified non-periodic details by 10000, and for periodic details adds a new value on 06/30/16, which is equal to the last one divided by 10000.

Here you may need to add a couple of lines to the program text for your special reference books. Now processing makes denomination for directories: OS, Materials, IBP, Nomenclature, Equipment, Cash Documents. If you have any other directories whose details are subject to denomination, then read the next paragraph.

In procedure DenominationDirectories() for each directory we set two string variables: one contains regular details, the second - periodic ones. The attribute names are enclosed in double quotes because these strings will be converted to a list of values. Then, if necessary, you need to add a call to the DenominationSpr procedure for those directories that are subject to denomination in your database.

If you need to denominate the detailssubordinate directory, then you need to make corrections to the DenominationSpr() procedure. There is a blank there, this is the very end of the procedure. You need to substitute the identifier of your directory and indicate its details.

Denomination of details can also be safely done several times. There will be no re-denomination.

In documents " Exchange rates» the multiple of 10000 is indicated for all dates.

e) Button " 4.Adjustment of balances» adjusts the balances to the “reference” ones, which are indicated in the “Account Balances” documents in the columns AmountDebitAfter and AmountCreditAfter.

The difference applies to the specified difference account and its subconto. For each account, a manual transaction is created for 06/30/16. The content of the transaction is the account code. If you need to run the procedure again, then the existing operations must be deleted.

You can start adjusting balances for one account- it must be specified in the “Selected account” field.

8. We carry out denomination when there are no account balances yet. Therefore, when June closes, you need to perform the action from step 7a in the old database. Then transfer the documents Account balances to the new database. Delete adjustment operations and create new adjustments by completing step 7e.

On November 4, 2015, the President of the Republic of Belarus signed Decree No. 450 “On the denomination of the official monetary unit of the Republic of Belarus.”

In accordance with the Decree, from July 1, 2016, the denomination of the official monetary unit of the Republic of Belarus has been carried out. From this date until December 31, 2016, circulating banknotes of the 2000 sample in the form of banknotes are subject to replacement with banknotes of the 2009 sample in the form of banknotes and coins in the ratio of 10,000 Belarusian rubles in banknotes of the 2000 sample to 1 Belarusian ruble in banknotes signs of the 2009 model.

A special feature of the current denomination is that it is held in the middle of the year.

It would be incorrect to process the database in advance, because... Pricing, depreciation and other processes will go downhill. Not carrying out processing until the end of 2016 or abandoning it altogether would also be wrong (for exactly the same reasons). Doing processing in a copy of the database as of July 1, 2016 will also be inconvenient due to the need to work in two databases and a violation of the comparability of indicators. Output data recalculated on the fly? But who will then understand your configuration and maintain it? Processing of data as of January 1, 2016 will be the best solution, but what to do if you need full-fledged analytics and the use of historical data for calculations?

So, let's look at the approaches, or rather my approach, which I consider appropriate to use to solve this problem:

1. Produced preliminary preparation configurations for the ability to work with kopecks, eliminating cases of rounding to rubles, hundreds of rubles, etc. in accordance with new accounting requirements. The configuration will be updated when the denomination takes place.

2. Data is analyzed and prepared for processing. The entire database will be processed. The time of the operation is July 1, 2016. But you can and should train in advance.

I suspect that franchisees and other software developers on the 1C platform offer you processing by dividing all indicators by 10,000 using wrap and similar processing. Such processing will disrupt the comparability of indicators at different levels of analytics. Let's imagine that you have 1000 customers with accounts receivable, each of them has debt expressed on average by 5-10 invoices or acts. Now imagine that each position of the act will be rounded. The amounts of documents will change, the total debt of the counterparty and the debt of all counterparties will change. And very significantly, because many amounts cannot be expressed in kopecks. The applied coefficient is 10,000 and when prices are rounded to hundreds of kopecks, they will still be able to correctly reflect all amounts, taking into account denomination. Otherwise there will be errors due to rounding. In addition, indicators before the redenomination date will be calculated “on the fly”, therefore, your own reports are also subject to processing. And, of course, switching to another configuration with transfer of balances in the middle of the year, or denomination of only balances on July 1 - the most a good option for masochists. You will not be able to generate a single standard accounting report if it covers the date of denomination.

Data must be processed taking into account the fact that at all levels of analytics the results should be as if the data had been rounded according to the rules of mathematical rounding. With this approach, it remains possible to use standard configurations, shifting the denomination date in the constants far, far back.

Briefly about the approach to work. Results for analytical and synthetic accounting are recorded from the reference database. After the denomination of the working base, the totals and adjustments (registers, postings) are recalculated so that at the beginning of each month for all years of work the balance remains as if it had been divided and rounded. As of July 1, 2016, adjustments are made to synthetic subaccounts, which are then written off to income and expense accounts on July 1. As a result, as of July 1, 2016, the data for both analytical and synthetic accounting converge.

Latest news...

The process of preparing configurations and testing is in full swing. Many customers have already tested configurations and verified balances using operational and accounting data.

If you have a prepared configuration file and customized database processing parameters, thanks to direct access to data and modern hardware, the processing time of the entire database (including recalculating the results and saving the changed configuration) of an average company can be reduced to 5-10 in 3-4 years of work minutes. The universal mechanism processes exchange rates, salaries, prices, numerical values ​​with the “undefined” data type, document contents with correct recalculation of the amount of mutual settlements and column totals, document movements, etc. It is also adapted to changing the configuration structure.

Standard solutions have also been tested. Strange discrepancies were found in synthetic accounts after processing the databases with standard processing. Be careful and recalculate the turnover generated in the reference database in Excel with the formula Round(Indicator/10000; 2). Pay attention to empty analytics in the balances, as well as to the final adjustment transaction (almost always it had to be deleted due to very strange amounts in the transactions).

The user must indicate the date of denomination and the denomination coefficient,
as well as an account for writing off rounding errors.

As an offsetting account to be used
for correspondence with balance sheet accounts during the formation
balances, account 00 is used.

To perform a denomination, click the “Denomination” button.
As a result, on the date preceding the date of denomination,
“manual” operations will be formed, which will contain
corrective entries. For each group of accounts for which there are balances,
one or more operations are created in the context of subaccounts and currencies.

After the denomination is carried out, the user can enable or
turn off denomination postings. To do this you need to specify
denomination date and click the “Enable postings” or “Disable
wiring" respectively. In order for this feature to be available,
You should not adjust the text of the content of created manual operations.

The denomination of balances should be carried out at the beginning of work in the month of denomination.
Subsequently, operations can be recreated, for example, after calculation
salaries, since this calculation is performed later than the billing month.

Processing allows you to generate a statement of recalculation of account balances
(collapsed, without details by subconto and currencies).

IMPORTANT.
After creating transactions for the denomination of balances, turnover on accounts BEFORE the date
denominations will remain in old rubles. To form the correct
balance sheet for the period before the date of denomination, it should be
Pre-turn off denomination postings. After formation
reports - enable.
When postings are disabled, you SHOULD NOT register transactions in the period
after denomination, for example, issuing invoices, since when they are carried out
balances on item/materials/other assets accounts are used.

DATA SETTING IN CONNECTION WITH DENOMINATION

Before the denomination date, you can configure periodic details (depending on the date) -
constants and references:
- Currencies - add “new rubles” to the currency directory, constant “Base currency”
(currency of regulated accounting);
- Rounding - set rounding constants for ruble amounts;
- Data for income - denominate deductions for income;
- BPM - denominate the budget living wage;
- Fixed assets - denominate depreciable cost and other periodic details.

The “Kopeks” button starts checking the configuration details for the presence of numeric details “without kopecks”.
Useful for those users who have their own configuration modifications.

On the day of denomination (or the first day of work in the database after denomination), denomination should be performed
details that do not depend on the date (price, etc.):
- Materials and equipment - denominate the price;
- Nomenclature - denominate prices;
- Rounding - set the constant “Number of characters in the district. for payroll calculation."

ATTENTION! The constant “Number of rounding signs when paying salaries” should be changed MANUALLY:
2 - rounding to the nearest kopeck,
1 - rounding to tens of kopecks,
0 - rounding to the nearest ruble,
-1 - rounding to tens of rubles,
-2 - up to hundreds of rubles.

RECONSTRUCTION OF DOCUMENTS

After repeated denominations of accounting balances, it is recommended to repost documents from the date of denomination
to the current moment.