How to make payments using a payment card in 1C. Accounting info

Configuration: 1c accounting

Configuration version: 3.0.43.253

Publication date: 15.08.2016

The initial setup of payment by bank (payment) cards involves setting up the program. By default this function can be disabled. Go to the Main - Functionality section.

On the Bank and Cash desk tab, we put a flag Payment cards.

In the Bank and Cashier section we see a new function Payment by payment cards.

We create a document and see how it is filled out. In the type of operations section there are 2 options:
1. Retail revenue- the document is used to capitalize retail trade revenue from payment cards. This type is not used so often, because for retail sales you generate a document Retail sales report, which generates postings according Retail sales! Cm. Retail sales report in 1C: Accounting.

2. Payment from the buyer- to reflect the payment received from the buyer for goods, work and services, or to reflect the receipt of an advance using a payment card.

The tabular part of the document indicates the agreements with the counterparty, you can distribute the amounts according to the agreements and the option of repaying the debt.

If the payment type has not been created, add a new one.

We also ask Settlements with the acquirer.

When posting a document Payment by payment card 1C:Accounting 8.3 program generates account transactions 57.03 "Sales using payment cards" which is intended to summarize information about movement Money under acquiring agreements.

In order for us to close subaccount 57.03, we need to receive funds. Based on the document Payment by payment card, we will enter the document Receipt to the current account.

The document entered on the basis will already be completed and the type of operation for such a document will be: Proceeds from sales via payment cards and bank loans.

In this article we will consider new opportunities for processing payment transactions performed using a plastic card in 1C: Accounting 8.3.

Starting with version 3.0.34 of the software solution “1C: Accounting 8.3 (revision 3.0)”, the cash document accounting block includes a new document - “Payment by payment card”. This document is intended to reflect transactions of accepting payments from customers, as well as consolidated revenue from a manual point of sale using a plastic card.

In order to create a document, we need the “Bank and cash desk” section, where in the “Cashier” group we select the “Payments by payment cards” item

A journal will open in the window, where we click the “Create” button and indicate the type that will be used – “Retail revenue” or “Payment from the buyer”.

In order to reflect all transactions for payment through a plastic card by the buyer of goods, services or work, we select the type of transaction that is equal to the value “Payment from the buyer”

After we have chosen the type of transaction, we need to indicate the counterparty and type of payment in the header of the document

Next, let’s turn to the directory “Types of payments for organizations,” which stores information about the conditions for servicing the organization by the acquiring bank. When adding a new directory item, we will need to fill in the fields

• “Payment type” – select “payment card” or “bank loan”, in our example this is the first option
• “Name” – we can indicate the name of the payment system, for us it is Visa
• The acquiring bank is indicated in the “counterparty” field
• In the “agreement” field - the agreement that was concluded with the organization for the provision of acquiring services
• “Settlement account” - as it was seasoned in account 57.03 “Sales by payment cards”
• “% of bank commission” – reflects the amount of commission that the bank charges for its services. The amount of interest will be taken into account in the account of other expenses.
• After we have filled out and posted the document, the system will generate postings for accounting purposes and tax accounting

When the funds arrive in the organization’s current account, you will need to take into account the amount of the bank’s commission. This can be done by entering, based on the document “Payment by payment card,” the bank document “Receipt to the current account.” In this case, the system will automatically calculate the amount of the acquiring bank’s commission and generate the corresponding transactions

In order for transactions related to the capitalization of retail non-cash revenue at a manual point of sale to be reflected, we will need to create a document that indicates the type of transaction “Retail Revenue”

Acquiring in 1s 8.3 accounting 3.0 (payment by bank cards)

Payment by bank cards is rapidly replacing cash payments. This type of payment is most often found in retail.

In 1C 8.3 Accounting 3.0, a mechanism for reflecting these transactions is implemented. Let's look at it in more detail. Content

• 1 How to set up sales using payment cards in 1C 8.3
• 2 Payment by bank (payment) cards in 1C Accounting 8.3
  • 2.1 How to pay by bank card in wholesale trade in 1C 8.3
  • 2.2 How to reflect payment by payment card in retail in 1C 8.3

How to set up sales by payment cards in 1C 8.3 To make a payment with a plastic payment card in 1C 8.3 Accounting, you need to make the following settings: Main menu – Settings – Functionality: Let’s go to the Bank and Cash Desk tab.
Select the Payment cards checkbox.

1c lessons for beginners and practicing accountants

User", "you" or "your" means you and any other person or entity entering into this Agreement with us or using the Service. Quoted duties include all applicable taxes; however, there may be other taxes or costs that are not paid through the curve or imposed by us.

You are responsible for telephone charges and any charges made by your internet service provider or similar or related charges as a result of your use of the Services. We will provide you with information about transactions and our charges either in your transaction history or via email.

Receipts by payment cards in 1s 8.3. accounting info

Attention

Based on the document, you can issue an invoice for the advance: After the funds arrive in the organization’s current account, you will need to take into account the amount of the bank’s commission. This can be done by entering, based on the document “Payment by payment card”, the document “Receipt to the current account”.

Payment by payment (bank) cards in 1c: accounting 8.3

We enter payment by payment card in 1C 8.3 Now we will make the payment in 1C through acquiring. We will create a payment document based on the sales document. In this case, many necessary details will be filled in automatically. Click the “Create based on” button and select “Payment by payment card”.

The window for creating a payment document will open. In this window, we essentially only have to select “Payment Type”. Initially, the program does not have a preset type of payment, since it is tied to the organization - the seller.

Let's create a new payment type. Let’s call it, for example, “Payment by VISA card”:

• Payment type – select “Payment card”
• Fill in the fields “Organization” and “Bank”
• We will indicate the agreement with the bank (if it is not established, we will create a new one)
• We enter the settlement account 57.03 and the percentage of the bank’s commission for servicing

We write down our new type of payment and select it in the document.
Registration of sales of goods and services when paying with a payment card We can sell at retail and wholesale. As a rule, sales in a retail store are recorded in the accounting system automatically at the close of a trading shift (you can upload information at any other time).

Info

Along with uploading information about goods sold (the program creates a document “Retail Sales Report”), payment information should also be uploaded. There should be a division between cash payment and non-cash payment.

Payment by bank cards (payment cards) in 1c accounting 8.3

The movement on the document will be as follows: Give your rating to this article: Paying for a purchase with a payment card in 1C 8.3 Accounting 3.0 What is acquiring? Acquiring is the process of paying for a purchase with a payment card. The process looks something like this. The buyer selects a product, goes to the checkout and tries to pay for the purchase with a plastic payment card. The seller inserts the card into the card reader (terminal) and asks to enter a PIN code. If there are enough funds on the card to pay for the purchase, the seller returns the card, issues a cash receipt and the goods.

This part of the process is well known to all of us. Let's figure out what happens after the buyer has entered the correct PIN code and picked up the goods, and how to carry out acquiring in 1C Accounting 8.3 with the simplified tax system or OSN. Acquiring in 1C 8.2 accounting is practically no different from 8.3, so you can safely use these instructions for the old version of 1C.

Accounting for acquiring transactions in "1s:accounting 8"

Receipt of funds from the bank Until the bank servicing our acquiring terminal transfers funds from sales to our current account, these amounts will be listed on account 57.03. The fact of transfer of money to the account of our organization is reflected in the program by the document “Receipt to the current account”. This document can be generated automatically when downloading an extract from the client bank. You can also enter it into the database manually using the item “ Bank statements» section “Bank and cash desk”.

In this example, we will create a receipt to the current account directly from the “Payment card transaction” document. The document was created and completely filled out automatically.

We will check the correctness of all the details and carry it out. As a result, the amount from the sale of Belochka sweets in the amount of 350 rubles was transferred from account 57.03 to account 51 “Current accounts”.

This type is not used so often, because in retail sales you generate a Retail Sales Report document, which generates transactions for Retail Sales! See Report on retail sales in 1C: Accounting. 2. Payment from the buyer - to reflect payment received from the buyer for goods, work and services, or to reflect the receipt of an advance using a payment card. The tabular part of the document indicates the agreements with the counterparty, you can distribute the amounts according to the agreements and the option of repaying the debt. If the payment type has not been created, add a new one. We also set Settlements with the acquirer. When posting the document Payment by payment card, the 1C: Accounting 8.3 program generates transactions in account 57.03 “Sales by payment cards”, which is intended to summarize information about the flow of funds under acquiring agreements.
The interest amount will be charged to other expenses. After filling out and posting the document, the system will generate transactions for accounting and tax accounting purposes (see Figure 4) Figure 4 Postings on the document payment by payment card When funds are received into the organization's current account, it is necessary to take into account the amount of the bank commission. If you enter the bank document “Receipt to the current account” on the basis of the document “Payment by payment card”, the system will automatically calculate the amount of the acquiring bank’s commission and generate the corresponding transactions (see Figure 5) Figure 5 Receipt of the payment amount by payment card to the current account For To reflect the transaction of capitalization of non-cash retail revenue at a manual point of sale, it is necessary to generate a document with the type of transaction “Retail revenue” (see.

Payment cards accounting entries in 1 with 8.3

What is acquiring? Acquiring is the process of paying for a purchase with a payment card. The process looks something like this. The buyer selects a product, goes to the checkout and tries to pay for the purchase with a plastic payment card.

The seller inserts the card into the card reader (terminal) and asks to enter a PIN code. If there are enough funds on the card to pay for the purchase, the seller returns the card, issues a cash receipt and the goods.

This part of the process is well known to all of us. Let's figure out what happens after the buyer has entered the correct PIN code and picked up the goods, and how to carry out acquiring in 1C Accounting 8.3 with the simplified tax system or OSN. Acquiring in 1C 8.2 accounting is practically no different from 8.3, so you can safely use these instructions for the old version of 1C. Registration of sales of goods and services when paying with a payment card Let me immediately say that we can sell at retail and wholesale.
After selecting the type of operation, the form of the document changes and becomes next view: Here you need to select a warehouse that is a retail outlet, the type of payment, and indicate the amount of non-cash retail revenue at a manual outlet for the day. When posting the document, the following transactions will be generated: In this case, transactions will be generated for account 62.Р “Settlements with retail customers”, as well as for off-balance sheet accounts RV.3 “Non-cash undistributed retail revenue” and RV.4 “VAT on non-cash undistributed retail revenue " Thus, 1C Accounting 8.3 reflects payments from customers using payment cards.

Everyone knows that acquiring is the process of paying for goods with a payment card.

It looks like this. The consumer chooses the products he likes, goes to the checkout and pays for the goods with a payment card. The seller, for his part, inserts the card into the terminal and asks the buyer to enter a PIN code. If there is enough money on the plastic card, the seller gives the client the goods and a cash receipt.

And in today’s material we will figure out what happens after the client has entered a secret code and taken the product. We will also consider how to carry out acquiring in software product“1C Accounting 8.3” or “8.2” for OSN or simplified tax system.

How to register the sale of services and goods in case of payment with a plastic payment card?

Let us immediately note that our sales can be carried out in two ways: wholesale and retail. Typically, the sale of goods in a retail store is recorded in the accounting system automatically in the event of a trade change being closed. It is also possible to download data at any other time. In parallel with downloading data on goods sold (a document called “Retail Sales Report” is generated in the software product), data on payment for goods will also be downloaded. This is where the division between payment by payment card and cash occurs.

In this material we will consider the usual sale of services and goods, as well as payment for this document with a payment card.

But first, let’s take a closer look at how payment by plastic card occurs and who owes money to whom when.

The buyer makes payment using a banking institution card from the card account. What happens is that the amount of the purchase at the bank is debited from the client’s personal account, but does not yet reach the seller (store). This is due to the fact that there is no point in listing every purchase, since this will greatly overload the system. All payments using a plastic card are recorded in our company (meaning non-cash payment). Then there is a debt of the banking institution to the enterprise, that is, the client within the framework of the concluded agreement.

The question arises: how can we keep track of our funds in the 1C program (this is how the buyer made the payment), but they are not in the account yet.

To take these into account, in the chart of accounts there is an account called “57.03”, which is called “Sales by payment cards”. Funds will accumulate on it until we complete a bank statement, which will credit the required amount of funds to our current account.

Therefore, let's start processing the operations themselves.

Sales of products

Now we will give an example of filling out a document called “Sales of goods”.

Now we enter payment by card into our program.

Now in 1C we will make payments through acquiring. We will generate a payment document based on the sales document. In this case, many necessary details will be filled in automatically.

Next, click on the button called “Create based on”, and then select “Payment by payment card”. After this there is a window where you can create a payment document. In it we only have to select “Payment Type”.

At first, the program does not have an established type of payment, since it is tied to the enterprise, that is, the seller.

We are creating a new type of payment called “Payment by VISA card”:

Select “Payment type” under the name “Payment card”;

Fill out the fields entitled “Bank” and “Organization”.

Indicate the agreement with the banking institution. If it is not started, then create a new one;

Enter the settlement account as “57.03” and the percentage of the banking institution’s commission for the service.

Next, write down our new payment type and select it in the document. In this form, it is possible to post payments for retail revenue to other purchase transactions. And this document will already be ready and can be carried out:

And in the 1C software product it is possible to view the acquiring transactions that it created.

And as a result, the amount was reflected in the account “57.03”, analytics - VTB Bank.

You won’t surprise anyone these days with payments made using bank cards (acquiring). Acquiring is widely used not only by large trading organizations, but also by small businesses and individual entrepreneurs. Read about how acquiring operations are supported in 1C:Accounting 8 version 3.0, including for VAT accounting purposes, in the article by 1C experts.

Concept and parties to the acquiring agreement

Despite the fact that the practice of concluding an acquiring agreement is quite extensive today, the Civil Code of the Russian Federation does not have a chapter dedicated to this agreement. The concept of an acquiring agreement is contained in clause 1.9 of Bank of Russia Regulation No. 266-P dated December 24, 2004 “On the issuance of payment cards and transactions carried out using them” (hereinafter referred to as Regulation No. 266-P). The terms “acquirer” and “acquiring” are contained in the Glossary of Terms Used in Payment and Settlement Systems (Committee on Payment and Settlement Systems of the Bank for International Settlements) (Basel, Switzerland, 03/01/2003). Many dictionaries suggest for this term Alternative option spelling - "acquirer". According to established practice in regulations Russian Federation The spelling “acquirer” is more often used; the same spelling is used in the program.

The acquiring agreement is concluded between credit institution(acquiring bank) and organization ( individual entrepreneur), selling goods (works, services). The acquiring agreement is a mixed transaction containing elements of a bank account, lease, mediation agreement etc.

The essence of the acquiring agreement is that the bank provides an organization or individual entrepreneur with the opportunity to accept payment from clients using payment (plastic) cards. However, payment cards do not have to be issued by the same bank. To accept plastic cards for payment, a special electronic software and hardware device (POS terminal) is required, which is provided by the bank and installed at the cashier’s workplace.

Depending on certain conditions in various banks, funds received from the buyer can be credited to the organization’s account within 1 to 3 business days.

As part of the acquiring agreement, funds can not only be accepted, but also issued to bank card holders. As a rule, ATMs and special terminals with a cash dispensing function are used for this.

The bank charges a commission for acquiring services. Typically, the commission is a certain percentage of the payment amount received from the client. The specific amount of the commission is set by the bank individually for each organization with which the agreement is concluded. When determining the size of such a commission, the bank takes into account the organization’s turnover, its scope of activity, region and many other factors.

In some cases (as a rule, if the average turnover of funds in the organization is small), banks may require a fixed rental fee for the use of their equipment instead of charging interest. This amount is fixed in the acquiring agreement.

Acquiring allows you to attract more customers, since for many of them the ability to pay by card is an advantage due to its convenience. In addition, by using non-cash payments, you can reduce costs and expenses associated with the movement of cash (for example, collection costs).

Which sellers are required to accept payment cards for payment?

In accordance with Article 16.1 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights”, the seller (executor), at the choice of the consumer, is obliged to provide the opportunity to pay for goods (work, services) both by cash payments and by using national payment instruments .

The obligation to ensure the possibility of payment using national payment instruments does not apply to organizations and individual entrepreneurs whose income from business activities for the past year does not exceed the limit values ​​​​established for micro-enterprises. By Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 (valid from 01.08.2016), the limit values ​​for microenterprises are set at 120 million rubles.

National payment instruments are payment cards and other electronic means of payment provided to clients by participants in the national payment card system (NPC) in accordance with the rules of this system (part 2 of article 30.1 Federal Law dated June 27, 2011 No. 161-FZ “On the National Payment System”). Currently, the implementation of a national payment instrument - the Mir payment card - is underway. Detailed information about national system payment cards can be found on the NSPK website.

As the Mir payment card becomes more widespread, the seller (if it does not fall under an exception) does not have the right to refuse to pay for goods (work, services) to its customers using this payment instrument. Refusal entails imposition administrative fine for officials and individual entrepreneurs in the amount of 15 thousand rubles. up to 30 thousand rubles, for legal entities- from 30 thousand rubles. up to 50 thousand rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).

Carrying out settlements with customers using payment cards does not relieve the seller from the obligation to use cash register equipment (CCT) (Part 2, Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards"; letters of the Federal Tax Service of Russia dated August 11, 2014 No. AS-4-2/15738, Ministry of Finance of Russia dated November 20, 2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer must be issued a document confirming payment using a plastic card - the so-called slip (clause 6 of the Government of the Russian Federation of July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs ").

Support for acquiring operations in 1C:Accounting 8 (rev. 3.0)

In order for the accounting of acquiring transactions to become available to the user, he will need to enable the appropriate functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main. On the bookmark Bank and cash desk flag needs to be set Payment cards(Fig. 1).

This functionality enables customers to pay for goods and services not only using payment cards, but also through bank loans.

To enable the ability to use your own and third-party gift certificates on the tab Trade flag should be set Gift certificates.

Rice. 1. Setting up the program functionality

Payment by payment cards (payment using a bank loan) can be reflected in the accounting system using the following documents:

• Payment by payment card ( chapter Bank and cash desk) with types of operations Payment from the buyer And Retail revenue.
• Retail sales report (Sales section).

Type of operation Payment from the buyer is intended to reflect the payment made by a representative of the counterparty using a payment card under the agreement in the case of wholesale sales. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting purposes across several contracts or across several settlement documents.

Type of operation Retail revenue is intended to reflect the amounts of bank card payments accepted per day by a non-automated point of sale (NTT). The total amount of payment received can be distributed to be reflected in accounting at different VAT rates.

Document Retail sales report should be used to reflect payments by bank cards at an automated retail point of sale (ATP)

To reflect information about the acquiring bank and the acquiring agreement in documents Payment by payment cards And Retail sales reports serves as a prop Type of payment, which is filled out from the directory of the same name.

Directory element form Type of payment depends on the selected props Payment method, which can take one of the following values:

• Payment card;
• Bank loan;
• Own gift certificate;
• Third party gift certificate.

If the method is selected Payment card, then when creating a new directory element Type of payment As mandatory details, you must enter the name of the new type of payment, indicate the counterparty (acquiring bank) and the acquiring agreement for servicing plastic card holders. The settlement account for payment cards is indicated automatically - 57.03 “Sales by payment cards”. In the form of a directory element Type of payment You can specify the commission percentage of the acquiring bank so that the reward is calculated automatically in the future.

Starting from version 3.0.44.102 “1C: Accounting 8” in the directory Payment types it became possible to indicate the amount of the bank's commission depending on the amount of transactions (revenue) per day.

A peculiarity of payment by bank cards (as well as with the use of bank loans) is that funds for completed transactions are received by the organization not from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds is The organization's current account, as a rule, differs from the moment of payment by the buyer. In other words, at the time of such payment, the debt of the retail or wholesale buyer is transferred to mutual settlements with the acquiring bank (the bank that issued the loan). Before funds are actually credited to the organization's current account, they are accounted for in transit account 57.03.

The actual receipt of funds to the company's current account is documented (chapter Bank and cash desk - Bank statements) with the type of operation Proceeds from sales via payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the agreement. Directly in the document form in the field Amount of services You can specify the amount of fees withheld by the acquiring bank, and the account and bank service cost analytics are set by default.

In accordance with the data specified in the directory Types of payments, props Amount of services will be filled in automatically if the document Receipt to the current account:

• downloaded from “Client Bank” (via the 1C:DirectBank* service);
• entered based on the document Payment by payment card.

Note:
* About DirectBank technology - direct exchange with servicing bank from the 1C program online, read the article " New features of "1C:Enterprise 8": DirectBank technology - online exchange with the bank". Also about the 1C:DirectBank service and how to work with a bank directly from 1C:Accounting 8 - see the video recording of the lecture “New features of 1C:Accounting 8 (rev. 3.0) for effective accounting”, which took place in 1C:Lectures 12/22/2016.

When entering a document manually Receipt to the current account The bank commission will have to be calculated and entered manually.

Accounting for acquiring transactions under the general taxation system

Accounting for income and expenses under the general taxation system (OSNO) in 1C: Accounting 8 is supported only by the accrual method, therefore the fact and method of receiving payment from the buyer is in itself of great importance Dont Have. At the same time, if the buyer pays for goods (work, services) in advance with a bank card, then the receipt of the advance is reflected in the accounting, which entails the accrual of VAT.

Let's consider an example in which a wholesale buyer pays the seller with a bank card.

Example 1

Document Payment by payment card can be generated based on the document Buyer's invoice(button Create based on). In this case, you only need to manually fill in the field Type of payment and adjust the payment amount, all other details, including the tabular part, will be filled in automatically (Fig. 2).

Let's create it in the directory Payment types Payment card and indicate the name of the new type of payment, the name of the acquiring bank and the agreement with it (Fig. 3).

Please note, that the agreement with the acquiring bank has the form Other.

In accordance with the acquiring agreement, we will indicate differentiated interest rates bank commission, which, according to the terms of our example, depends on the amount of transactions per day.

Rice. 3. Type of payment

Later, when choosing specific type payments from the directory Type of payment requisites Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card accounting registers will be filled in automatically. They can be changed by clicking on the hyperlink located to the right of the payment type selection field (see Fig. 2).

After completing the document Payment by payment card The following accounting entry will be generated:

Debit 57.03 Credit 62.02 - for the amount of prepayment made using a bank card (RUB 8,000.00).

For tax accounting purposes for income tax Amount NU Dt And Amount NU Kt.

So, the buyer made an advance payment, although the money has not yet been received in the organization’s bank account. What day is considered payment day? The letter of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03/202@ explains that for the purpose of applying subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, payment (partial payment) on account of upcoming deliveries of goods (performance of work, provision of services), transfer property rights the receipt of funds by the seller or the termination of obligations in another way that does not contradict the law is recognized. In this case, the buyer has fulfilled his obligations, and the acquiring bank performs only the role of an intermediary, so the moment of determination tax base VAT for the seller occurs when the buyer makes an advance payment using a payment card, and not when funds are credited by the acquiring bank to the organization's current account.

Document Invoice issued for advance payment can be registered in two ways:

• based on document Payment by payment card(button Create based on);
• processing Registration of invoices for advance payments(chapter Bank and cash desk - Invoices for advance payments).

Document Invoice issued for an advance is filled in automatically according to the data of the base document. After posting the document, an accounting entry will be generated:

Debit 76.AB Credit 68.02 - for the amount of VAT calculated from the buyer's prepayment (RUB 1,220.34).

Document Invoice issued for an advance in addition to movements on accounting also generates entries in special registers for VAT accounting purposes.

Please note what is the date of the document Invoice issued for an advance will correspond to the date of the document Payment by payment card.

Document Receipt to the current account can also be created based on a document Payment by payment card- then all the main details will be filled in automatically, including the acquiring bank’s remuneration (Fig. 4).

Rice. 4. Receipt to the current account from the acquiring bank

After completing the document Receipt to the current account

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 7,920.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 80.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt

The sale of goods to a wholesale buyer is reflected using a standard accounting system document Sales (deed, invoice) with the type of operation Goods(chapter Sales). The document can be generated based on the document Buyer's invoice. After completing the document Sales (deed, invoice) the following will be formed accounting entries:

Debit 90.02.1 Credit 41.01 - for cost of goods sold (RUB 6,440.00); Debit 62.02 Credit 62.01 - for the offset amount of the advance from the buyer (RUB 8,000.00); Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 16,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT (2,440.68 rubles);

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). Records are also generated in special registers for VAT accounting purposes.

Document Invoice issued for sales automatically created by button Issue an invoice located at the bottom of the document Sales (deed, invoice). In this case, a hyperlink to the created invoice appears in the form of the basis document.

To reflect the deduction of VAT on prepayment, you must create a document Generating purchase ledger entries(chapter Operations - Regular VAT operations). As a rule, this document is created on the last day of the month. The document is filled in automatically (button Complete the document). After posting the document, entries will be generated in special registers for VAT accounting purposes, as well as an accounting register entry:

Debit 68.02 Credit 76.AV - for the amount of VAT deduction (RUB 1,220.34).

Subsequent payment by the buyer is registered in the program with a document Payment by payment card, after which the buyer’s debt is transferred to mutual settlements with the acquiring bank. Well, after the actual receipt of funds to the settlement account of the seller registered with the document Receipt to the current account, the acquiring bank's debt is repaid, as evidenced by the zero balance on account 57.03.

Thus, the procedure for accounting for acquiring transactions under OSNO in 1C: Accounting 8 (rev. 3.0) is a fairly simple sequence of actions. For the purposes of calculating VAT, settlements with customers made through payment cards also do not cause any additional accounting difficulties.

Accounting for payments by department on account 57.03 in “1C: Accounting 8 KORP” (rev. 3.0)

Organizations that have separate divisions and use the 1C:Accounting 8 CORP program (rev. 3.0) can keep records of business transactions, including accounting for retail sales and payments by bank cards, by division.

Consider an example in which an organization implements retail sales through the head office and through a separate division of the organization and accepts payments by bank cards under one acquiring agreement.

Example 2

To organize accounting by divisions on account 57.03 in the 1C:Accounting 8 CORP program version 3.0, it is recommended that for each division you create your own payment types with your own acquiring agreement. To do this, the agreement with the acquiring bank must be formally divided into two agreements, each of which is intended for accounting for a specific division (head and separate). Let's enter it into the directory Treaties two elements with names:

• Acquiring Agreement No. 32132 (head) dated December 31, 2015;

To reflect retail sales through automated outlet the program contains a document Retail sales report(chapter Sales) with the type of operation Retail store . The document allows you to register retail sales simultaneously with the receipt of retail revenue, including those paid with payment cards, bank loans And gift certificates.

Let's create a document Retail sales report by the head department. On the bookmark Goods We will indicate the goods and services sold to a retail buyer per day: their product range, quantity, prices and amounts.

By default, all payments are considered cash. If during the day payments were made with payment cards, bank loans or gift certificates, then you must fill out the tab Cashless payments(Fig. 5). Add to the directory Payment types new item with payment method Payment card and indicate the name of the new type of payment, for example, Acquiring RFT (head division), name of the acquiring bank and name of the agreement: . Let's enter the created payment type into the tabular part of the bookmark Cashless payments and indicate the amount - 100,000.00 rubles.

Rice. 5. Non-cash payments at the head office

After completing the document Retail sales report For the head department, the following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for the cost of goods (RUB 64,000.00); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 100,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 100,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT on sales (RUB 15,254.24).

Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). A register entry is also generated VAT sales.

Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate division of Klin. The details of this type of payment must indicate the corresponding name of the agreement with the bank: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

We will register the receipt of funds from the acquiring bank related to the head office with a document Receipt to the current account(Fig. 6). In field Agreement you should select the value: Acquiring Agreement No. 32132 (head) dated December 31, 2015.

Rice. 6. Receipt to the current account of the head office

After completing the document Receipt to the current account The following accounting entries will be generated:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 98,000.00); Debit 91.02 Credit 57.03

For the amount of remuneration withheld by the acquiring bank

(RUB 2,000.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA).

Similarly, you need to create a document Receipt to the current account in a separate unit, where in the field Agreement specify value: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

Turnover balance sheet for account 57.03 (Fig. 7), broken down by divisions and agreements, shows that all mutual settlements with the acquiring bank are reflected correctly.

Rice. 7. Balance sheet for account 57.03

From the video you will learn how to organize accounting by divisions on account 57.03 “Sales by payment cards” within the framework of one acquiring agreement in the program “1C: Accounting 8 CORP” edition 3.0.