Reports on financial results are generated in the program by type of activity. What does this mean? The activities of the enterprise are divided into main and other.
Main activity trading company – sale of goods and services. In the 1C: Trade Management program, these operations are reflected in the documents “Sales of goods and services” and “Certificate of completed work.” The result of such activity is profit.
Other activities– this is any income-generating activity other than the main one. For example, the sale of a fixed asset that has become unnecessary, placing funds in a deposit account with interest, etc. The result of other activities is other income. In the program they are reflected in payment documents with the type “Other receipts” or the document “Sales of services and other assets”.
Regular monthly closing operations
For the correct generation of reports on financial results, it is necessary that certain regulatory operations be carried out during the period that will be reflected in the report. They are usually performed using the “Month Closing” processing.
Section: Financial results and controlling – Monthly closing – Monthly closing
The following operations must be performed:
- formation of movements for settlements with counterparties;
- formation of movements by consignment of goods;
- cost calculation;
- distribution of income and expenses by areas of activity.
Let’s open the “Financial Result Reports” panel.
Section: Financial results and controlling – Reports on financial results
This report is also available from the Sales Reports form:
Section: Sales – Sales Reports
We will generate a monthly report. It reflects gross profit from core activities; the report does not take into account the results of other activities. Gross profit is calculated as the difference between revenue and the cost of goods (which, in turn, includes the purchase cost and additional expenses, also known as TRP). By default, data is displayed in the management accounting currency.
The report can be generated in different versions; the selection is made by clicking the “Report Option” button. Figure 2 shows the “Enterprise gross profit” option. It contains data groupings by organizations and divisions, as well as by managers and analytical accounting groups (the last two are not visible in the figure). To display data for analytical accounting groups, the program must enable the setting for the use of such groups.
Section: Master data and administration – Setting up sections – Financial result and controlling – Financial result
There are other options for generating a gross profit report: by customer, by supplier, by transaction.
Financial results report
Displays both revenue from core activities and income from other operations. Expenses are also grouped by type. Income and expenses in the report are detailed by cost items (rows) and by areas of the company's activities (columns):
Report "Income and Expenses"
In this report we see an item-by-item analysis of income and expenses and profit in a separate column:
Do not forget that in each report, using the “Settings” button, additional settings for displaying data and the type of report are available. The customized version of the report can be saved in the program. After that, it will appear in the drop-down list on the “Report Options” button and in the report panel.
In accordance with current legislation, all companies must maintain accounting and financial statements in accordance with PBU 18/02. The only exception is small businesses.
1C performs all calculations automatically according to the specified settings. If differences arise in the accounting of the taxpayer's current liabilities and his assets according to the documents intended for maintaining the NU and BU registers, temporary (TP) and permanent (PR) differences are formed.
In connection with the use of PBU 18/02, instead of income tax, such definitions as “Conditional expense” (UR) and “Conditional income (UD)” appeared.
- UR (UD) = Account. profit (loss) × % tax.
At the same time, the program checks the correctness of the most important equality:
- BU = NU + PR + VR
Accounting and accounting in this case represent the total amounts of assets and liabilities of the organization in accounting and accounting, respectively.
In this article we will look at setting up 1C 8.3 for income tax, entering primary documentation for tax calculation and the calculation itself using the example of the company Roga LLC. It is engaged in the production and sale of pallets from purchased materials - boards. It is these costs, as well as labor costs and the purchase of fixed assets, that will be taken into account when calculating income tax.
In the 1C 8.3 Accounting 3.0 program, income tax is calculated completely automatically. To calculate it correctly, it is necessary to make a number of preliminary settings.
Go to the "Main" section - "". In the window that opens, check the box “PBU 18 “Accounting for calculations of corporate income tax” is applied.
In the latest versions of the 1C:Accounting 3.0 release, tax and reporting settings are made separately. You can access them using the appropriate hyperlink from the bottom of this form. For this example, we do not need to configure anything additional.
Primary documents in 1C for calculating income tax
Receipts (acts, invoices)
Let's reflect the arrival of boards in 1C 8.3. They are the materials from which products will be manufactured in the future.
There were no differences in the postings of this document, so the values of PR and VR remained empty. Please also note that the VAT amount of 1260 rubles was not reflected in the debit. This happened due to the fact that in the program, VAT accounts are not included in the list of tax accounts in the chart of accounts.
Receipt of equipment
Let's reflect the receipt and in 1C. In new versions of the 1C: Accounting 3.0 release, this can be done in one document. It is located in the section “Fixed assets and intangible assets” - “Receipt of fixed assets”.
In the document of acceptance for accounting, we will add a depreciation bonus in the amount of 30% to reduce the tax.
The amount of this premium will be reflected in the movements of the document on the “KV” debit and will be 105 thousand rubles.
Reflection of wages in accounting
We will also include wages for employees. This can be done using the document of the same name.
As a result, movements will be created, both in payroll itself and in taxes.
Requirement-invoice
At this stage, we need to write off materials for production. Let's write off the boards that we bought in our example earlier.
Sale of finished products
The first step is to reflect the release of finished products. Let's assume that from ten scrapped boards we produced ten pallets.
To reflect the fact of the sale of our pallets in 1C, we will use the document “Sales (acts, invoices)”. The price of the pallet will be 150 rubles. We'll sell them all.
Depreciation
The last step before calculating income tax is the machine previously accepted for accounting. Due to the fact that we accepted it for accounting in July 2017, depreciation will be accrued only at the close of August.
Based on the formed movements, it is clear that the program took into account the depreciation bonus, which amounts to 105 thousand rubles for a lathe.
Income tax calculation
To view deferred tax liabilities and assets at the end of the month, generate a certificate-calculation “Tax assets and liabilities”. You can find this report, for example, in the “Month Closing” processing.
From the same processing, you can generate a certificate - the “Calculation of income tax” calculation. It will display not only the financial result of the organization’s activities, but also income tax for the current month, year and for the previous months of the current year.
This report shows that the amount of income tax for the current month is 20 percent of the profit for the current month:
- 1,271.19 rubles * 20% = 254.24 rubles
Data verification
You can check the correctness of the data reflected in the accounting and taking part in the calculation of this tax in the report “Analysis of the state of tax accounting for income tax”. In the header of the report we indicate the period – August 2017.
By clicking on each section of this report, you can see more detailed calculations.
During the month, the information base reflects the business transactions of the enterprise. At the same time, the chronological sequence of transactions cannot always be observed; transactions are not always reflected correctly from the point of view of tax and accounting. But this information is used to determine financial results, fill out reports and calculate taxes. Therefore, at the end of the period it is necessaryThey carry out routine operations to close the period.
For accounting, the main reporting period is the month. To close a period (month or quarter), a number of mandatory transactions must be registered in the system. Which ones exactly? We will talk about this below.
Yadviga Sorokina , leading consultant-analyst for the implementation of systems based on 1C:Enterprise 8, implementation center ABBYY Ukraine
First of all, before closing the period you must:
Reflect the accrual of salaries (with the document “Salary accrual”);
Monitor the correctness of amounts and analytics for taxes paid;
Analyze cash account balances (these balances must match the balances on the bank statement);
Restore the sequence of mutual settlements to correctly reflect advances, etc.
It is necessary to re-register all batch accounting documents to restore the cost of goods in the event that one of the documents is canceled or the document is entered retroactively. One of the options for performing this operation is to launch the “Group reposting of documents” processing. It can be called up using the “Service” menu.
Most routine operations are performed using the “Month Closing” regulatory document (menu “Operations → Routine Operations”). This document performs the following operations (Fig. 1):
Depreciation of fixed assets and intangibless assets. In this case, you can calculate depreciation by setting individual checkboxes for fixed assets and intangible assets;
Revaluation of foreign currency and reflection of exchange rate differences;
Distribution of transportation and procurement expenses (TPC) accumulated on certain accounts, broken down by item groups according to the directions of disposal of inventories;
Adjustment of the actual cost of the item for organizations in which the “Accounting Policy of the Organization” establishes a method for estimating the cost of inventories (MPI) - “by average”, to determine the weighted average write-off cost for the month;
Write-off of deferred expenses reflected in account 39, in the context of elements of the directory “Deferred Expenses” to cost accounts;
Calculation and adjustment of the cost of products (services) and adjustment of entries made during the month for the cost of products (services);
Revaluation of the value of inventories as of the balance sheet date in accounting (for item items for which net realizable value is determined), if the organization has specified parameters for the valuation of inventories as of the balance sheet date;
Calculation of trade margins on goods sold, if retail accounting is carried out at sales prices;
Technological operations for tax accounting, which are intended to close complete transactions (payment - shipment) under contracts in tax registers. This operation must be performed to increase system performance.
There are often situations when, after the “Closing of the Month” document has been completed, new documents are added to the information base. As a result of such actions, calculations become incorrect. Setting the time of the “Month Closing” document to 23:59:59 does not solve this problem, since a document that was created later in the infobase will have the same time 23:59:59.
To check the order in which documents are posted, you need to view them in the full journal (Fig. 2) and, if you identify a document that is in the database after the “Closing of the month,” adjust the time of its posting.
You can perform routine operations using several “Month Closing” documents, but then you must strictly follow the sequence of operations performed.
After the month has been closed, you can begin to determine financial results. The document “Determination of financial results” (menu “Operations → Regular operations → Determination of financial results”) is intended to determine the financial result of the enterprise by closing income and expenses, as well as to form the balance of retained earnings (uncovered loss).
It is recommended to carry out the document at the end of the month after reflecting all business transactions that affect income and expenses, including income tax expenses (Fig. 3). When closing income and expenses, accumulated balances on accounts of classes 7, 8 and 9 are written off to the corresponding subaccounts of account 79 “Financial results”.
When posting a document with the “Calculate profit/loss” checkbox selected, the resulting financial result taking into account the profit used in the current period (subaccount 443 “Profit used in the reporting period”) is written off to subaccount 441 “Retained earnings” or 442 “Uncovered loss”. Profit and loss should be calculated at the end of the year.
When closing a period, you need to take into account that for tax accounting of taxable profit, the main reporting period is now a year. Therefore, at the end of the year, to the routine operations that are performed at the end of the month, routine operations of tax accounting only are added:
Rationing of expenses, that is, calculation of the amounts of dual-use expenses that, according to the Tax Code, are allowed to be included in expenses in a certain amount (performed by the document “Rationing of expenses for income tax”);
Tax adjustments of goods and materials, if the tax purposes of goods and materials and the direction of disposal of inventories do not coincide (performed by the document “Changing the tax purpose of goods and materials”);
Calculation of coefficients for tax return items for filling out a breakdown of the cost of manufactured and sold products and services (performed by the document “Calculation of coefficients for filling out Appendix SV to the Declaration of Profit”);
Reflection in accounting of the calculation of income tax, as well as the calculation and reflection of deferred tax assets and deferred tax liabilities (performed by the document “Calculations for income tax”).
After closing the period, you can analyze the state of accounting. To do this, we will use the “Express check of accounting” processing. We also recommend conducting an “Accounting Status Analysis”, which will allow you to identify and correct errors.
The document “Definition of financial results” serves to determine the financial result reflected during the month in accounts 90 “Sales” and 91 “Other income and expenses.” The financial result identified by this document is written off to account 99 “Profits and losses”.
The document can be reflected in accounting and tax accounting.
When reflecting a document in tax accounting, the operation of writing off losses of previous years can be performed.
Closing account 90
When posting a document with the “Closing account 90” checkbox checked, the financial result reflected during the month on account 90 “Sales” will be calculated and a transaction will be generated to write off the identified result from subaccount 90.09 “Profit / loss from sales” to account 99.01 “Profits and losses” (except for income tax).”
Closing account 91
When posting a document with the “Closing account 91” flag checked, by comparing the debit turnover in subaccount 91.02 “Other expenses” and the credit turnover in subaccount 91.01 “Other income”, the balance of other income and expenses for the month is determined. This balance is written off from subaccount 91.09 “Balance of other income and expenses” to account 99.01 “Profits and losses (except for income tax)”.
Write-off of losses from previous years
Can only be carried out when the document is reflected in tax accounting.
With this operation, losses from previous years are included in expenses that reduce the income tax base in accordance with the requirements of Article 283 of Chapter. 25 Tax Code of the Russian Federation. The amount of losses is calculated as follows: if at the time of closing the month there is a debit balance in account 97.11 “Losses of previous years” in tax accounting, the amount of write-off of deferred expenses is calculated according to the rules specified in the analytics based on the reference book “Deferred Expenses” . The amounts received are written off to account 99.01 “Profits and losses without income tax.”