Mutual settlements with counterparties
Contractual work with counterparties permeates all economic activities of the enterprise. Departments involved in financial management, purchasing, sales, marketing, etc. are involved in working with counterparties.
The most important part of working with counterparties is the settlement management function. The functionality for managing mutual settlements with counterparties covers the full cycle of operations for interaction with business partners from the moment obligations arise under contracts until they are fulfilled. The implemented flexible credit policy makes it possible to increase the attractiveness of the enterprise for clients and its competitiveness in the market.
The settlement management functionality can be used in the financial, supply and sales structures of an enterprise, allowing you to optimize financial and material flows.
The configuration allows you to analyze changes in debt over time, operating with two types of debt - actual and forecasted (deferred). The actual debt is associated with settlement operations and moments of transfer of ownership rights. Deferred debt arises when events such as a purchase order or transfer of inventory items to commission, an application for receiving funds, or a planned receipt of funds are reflected in the system.
Special documents are provided for reconciling mutual settlements with counterparties and adjusting mutual settlements.
The configuration supports methods for accounting for debts in various sections: by contracts, orders, invoices.
Additionally, it is possible to detail mutual settlements according to settlement documents. This allows you to control the payment of each specific invoice in parallel, taking into account mutual settlements for orders and the agreement as a whole.
Credit lines
Within the framework of agreements with mutual settlements in the context of settlement documents, it is possible to track mutual settlements in accordance with the credit lines entered for the counterparty. To open a credit line, you need to enter into a new agreement for the counterparty, or enter the parameters of the credit line into an existing agreement with this counterparty. The parameters of the credit line are the amount of eligible debt and the term of the debt.
Only a user who has a special right to disable control of mutual settlements can post a document for which the term or loan amount has been exceeded.
Counterparty is a general concept that includes organizations and individuals who are business partners of the organization (customers, suppliers, etc.).
The list of counterparties is maintained in the directory "Counterparties" (menu "Enterprise" - "Counterparties" ).
To make it easier to work with the list of counterparties in the directory, they can be combined into groups and subgroups, for example, “Suppliers”, “Consignors”, “Buyers” etc.
A directory is intended for storing mutual settlement agreements concluded with counterparties "Contractors' agreements" , subordinate to the directory "Counterparties" . All business transactions with counterparties are formalized with the obligatory indication of the contract.
You can view the list of already executed contracts and draw up a new contract with a counterparty directly in the form of a directory element "Counterparties" on the bookmark "Accounts and agreements" or in the directory "Contractors' agreements" , which can be accessed from the directory "Counterparties" by button "Go" .
The reflection of settlements with counterparties largely depends on what currency of mutual settlements is defined in the agreement with the counterparty and in what currency the document itself is drawn up. If the ruble is specified as the currency of mutual settlements under the agreement, then the document can only be issued in rubles. If the agreement specifies a different currency for mutual settlements, then settlements under such an agreement in accounting will be reflected either as currency settlements, and if the agreement establishes the attribute of settlements in conventional units, then it is possible to draw up documents reflecting the acquisition and sale in the currency of the agreement or in rubles , and payment documents are reflected only in rubles.
Within the framework of one agreement with a counterparty, you can conduct mutual settlements either under the agreement as a whole, or according to settlement documents - this is set in the corresponding property of the agreement. In addition, the contract form indicates the type of contract ( "with the buyer" , "with supplier" etc.) and the type of prices used. The type of agreement affects what business transactions can be carried out under this agreement. For example, the operation of goods receipt can be carried out only under contracts with the type "With supplier" or "With the committent" .
For an agreement, you can specify the type of mutual settlements under this agreement in the details "Type of mutual settlements" . This allows you to combine contracts of different counterparties by assigning them the same type of mutual settlements, for example: loan agreements, prepayment agreements, supply agreements, long-term agreements, one-time agreements, etc. This feature will act as additional analytics in reports on mutual settlements with counterparties. The type of mutual settlements is selected from the directory "Types of mutual settlements" .
“1C: Accounting 8” makes it possible not to manually select accounts for settlements with counterparties each time you fill out a document. After the user indicates the counterparty and the agreement in the document, 1C: Accounting 8 will substitute the most suitable accounts by default.
When substituting default accounts, “1C: Accounting 8” is guided by the information register “Accounts for settlements with counterparties” (menu “Enterprise” - “Counterparties” - “Accounts for settlements with counterparties” ). Each entry in this register contains the following information:
· organization;
· counterparty;
· agreement;
· type of settlement under the contract (in the currency of regulated accounting - rubles, in conventional units, in foreign currency);
· accounts used for settlements with a counterparty in different situations: for settlements with a supplier, for settlements with a buyer, for advances, etc.
Register of information “Accounts for settlements with counterparties” allows you to set settlement accounts for each counterparty or group of counterparties, agreement and type of settlement.
For each organization, accounting of economic activities is carried out in “1C: Accounting 8”, you can set separate accounts for settlements with individual counterparties (groups of counterparties) by creating the corresponding register entries.
When initially filling out the 1C:Accounting 8 information base, the register of accounts for settlements with counterparties is filled in automatically.
The account entered into the 1C:Accounting 8 document by default can then be changed manually by the user.
Setting up accounting for settlement documents is done in the dialog "Setting up accounting parameters" (menu “Enterprise” - “Setting up accounting parameters” ).
If on the bookmark “Analytical accounting of settlements with counterparties” check the box “Carry out settlements using documents” , then on accounts for settlements with counterparties (60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, subaccounts for other settlements, account 76 “Settlements with various debtors and creditors”) an additional sub-account will be established .
For settlement accounts in conventional units, the specified subconto is always present and cannot be changed from the analytical accounting settings - this is a requirement of the methodology for accounting for settlements in conventional units.
Business transactions related to cash flow are recorded using payment documents “Incoming cash order”, “Outgoing cash order”, “Incoming payment order”, “Outgoing payment order” etc. In the transactions that are generated by these documents and reflect settlements with the counterparty, subcontos are used "Counterparty" And "Treaty" , and subconto can also be used "Documents of settlements with counterparties" .
Each of the mentioned payment documents contains the corresponding details ( "Calculation document" ). If in the relevant document details the operation of settlements with counterparties is selected and an agreement is selected in which settlements are carried out under the agreement as a whole, then the attribute "Calculation document" will not be available for modification.
But if on the account of settlements with the counterparty analytical accounting is maintained according to documents (that is, the subaccount type is set for the account "Documents of settlements with counterparties" ), then one of two options is possible:
· "according to the agreement as a whole" , then the settlement document will be automatically selected using the FIFO method to indicate the entry as a subaccount;
· if the type of payment is established in the agreement with the counterparty "according to settlement documents" , then props "Calculation document" You will definitely need to specify it manually.
To account for settlements on advances, 1C:Accounting 8 uses the attribute "Advance account" , available in the forms of documents for accounting settlements with counterparties and in the forms of bank and cash documents (bank and cash documents are available through the menu "Bank" And "Cash register" ).
When entering documents, this detail can be filled in by “1C: Accounting 8” automatically based on the data stored in the information register “Accounts for settlements with counterparties” . The props can then be changed by the user.
But if the user refuses to fill out the details "Advance account" in the specified documents, then “1C: Accounting 8” will not keep records of advances separately from other settlements with counterparties.
As already mentioned, settlements with the counterparty can be carried out with varying degrees of detail: in general according to the agreement or according to settlement documents.
When generating transactions for a document, the availability of an advance will be determined taking into account the specified level of detail.
To assess whether an advance has arisen during settlements with a counterparty, 1C: Accounting 8 will analyze the debt in the account for settlements with the counterparty specified in the document. The debt analysis is carried out either in the context of the counterparty agreement, or according to a specific document specified in the relevant details. If the debt on this account is repaid in full, then the remaining payment is counted as an advance and is indicated on the account for accounting for advances. If the settlement account for advances is not specified, then the entire amount of the transaction will be posted to the account for settlements with the counterparty.
Example:
· Supply of materials from the supplier in the amount of 118 rubles.
Dt |
CT |
Sum |
60.01 |
100 rub. |
|
60.01 |
18 rub. |
· Payment for materials for 140 rubles.
if the account for accounting for advance payments is indicated:
Banking and cash documents, as well as document "Advance report" In terms of payments to suppliers, they can automatically determine the status of mutual settlements with counterparties and distribute received or transferred amounts to pay off existing debts and advances. When the supplier returns funds, the advance account specified in the document is first analyzed, and if an advance was reflected in this account, then this advance is repaid, and the remaining part of the payment is recorded in the account of settlements with the supplier and increases the debt under the contract.
All documents under an agreement with settlements in foreign currency must be drawn up only in the currency of the agreement. When posting documents under contracts with settlements in foreign currency, transactions are created with ruble and foreign currency amounts, and the currency balances on the accounts used in the transactions are revalued.
The resulting exchange rate difference is reflected in accounting as part of other income (subaccount 91.01 "Other income" ) or other expenses (subaccount 91.02 "Other expenses" ).
In tax accounting for income tax, the resulting exchange rate difference is reflected in non-operating income (subaccount 91.01.7 "Non-operating income" ) or non-operating expenses (subaccount 91.02.7 "Non-operating expenses" ). In tax accounting under the simplified tax system, exchange rate differences are not taken into account.
Example:
When shipping to the buyer under a contract, the currency of which was set to the dollar, the amount in dollars was 100, the dollar exchange rate was 28.40, the amount in rubles was 2840.
When paying under the same agreement, the dollar exchange rate became 28.45, the amount in rubles turned out to be 2,845, in dollars it was still 100.
The exchange rate difference in rubles will be 5 rubles and will be charged to other income.
In tax accounting, the payment document will generate a posting to reflect the exchange rate difference as part of non-operating income.
Accounting for settlements in foreign currency is carried out in accordance with PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (Order of the Ministry of Finance of the Russian Federation No. 147n dated December 25, 2007, registered with the Ministry of Justice of the Russian Federation on January 28, 2008, reg. No. 11007).
In accordance with PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (Order of the Ministry of Finance of the Russian Federation No. 147n dated December 25, 2007, registered with the Ministry of Justice of the Russian Federation on January 28, 2008, reg. No. 11007), since 2008 in the accounting accounting, the amounts of advances received and issued in foreign currency are not revalued when the exchange rate changes.
Assets, income and expenses upon receipt and sale of goods and services in the part related to offset advances are accepted for accounting at the advance rate, and not at the rate on the date of recognition of income or expense.
In tax accounting for income tax, exchange rate differences from the revaluation of advances in foreign currency continue to be accrued in the previously valid manner.
Differences appear between accounting and tax accounting data, which for the purposes of PBU 18/02 are considered permanent.
To settle with a counterparty in conventional units, you need to check the box in the contract form "Calculations in conventional units" and indicate the foreign currency that will be accepted as a conventional unit for settlements under this agreement.
Accounts for settlements with counterparties must have the attribute of currency accounting and be included in the list of accounts with a special revaluation procedure (menu “Enterprise” - “Accounting policies” - “Accounts with a special revaluation procedure” ).
When conducting settlements with counterparties in conventional units, payment documents are drawn up only in rubles. Other documents are drawn up either in the currency of mutual settlements or in rubles.
Before 2007, in the event that the amount of obligations and claims calculated at the exchange rate of a conventional unit did not correspond to the actual amount received in rubles, amount differences could arise. In accounting, the amount differences arising in connection with settlements for goods sold (work, services, etc.) were reflected in the income accounts, that is, an entry was made for the amount of the amount difference in the debit of the account of settlements with customers (by customers) and a credit to the sales account. In this case, the amount of revenue was adjusted by the amount of the amount difference. Amount differences arising in connection with payments for purchased goods (work, services, etc.) were reflected as part of other income (expenses) in subaccount 91.01 or 91.02.
Since 2007, calculations in conventional units are subject to the new PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency,” approved by Order of the Ministry of Finance of the Russian Federation No. 154n dated November 27, 2006. According to PBU 3/2006, it is necessary to re-evaluate calculations in conventional units both on the date of the transaction (receipt, sale, payment) and on the reporting date. Differences arising from such revaluations are considered exchange rate differences and are charged to other income and expenses.
Comment:
The directory “Other income and expenses” provides a predefined item , according to which, since 2007, all exchange rate differences for calculations in conventional units, accrued in accordance with PBU 3/2006, have been reflected in accounting. Item of other income and expenses "Amount differences" not used since 2007.
The opening balances of settlements in conventional units as of 01/01/2007 are also revalued at the rate on this date, with the differences being attributed to retained earnings (uncovered losses).
Thus, since 2007, the concept has been excluded from accounting "total difference" - amount differences become one of the types of exchange rates, and are not included in the value of the corresponding assets or liabilities, as happened in some cases with amount differences.
Amount differences in tax accounting continue to be taken into account according to the same rules as in 2006: positive amount differences are included in non-operating income in subaccount 91.01.7, and negative differences are included in non-operating expenses in subaccount 91.02.7.
Comment:
In tax accounting, accrued in accordance with Art. 250, 265 of the Tax Code of the Russian Federation, amount differences since 2007 are reflected under article “Exchange differences for settlements in cu.” (menu “Enterprise” - “Income and expenses” - “Other income and expenses” ).
For VAT purposes, from January 1, 2007, only positive amount differences are taken into account when accruing (as additional amounts associated with payment in accordance with Article 162 of the Tax Code of the Russian Federation). Negative amount differences cannot adjust sales revenue. Separate invoices are issued for positive amount differences. Differences in acquisition and payment rates are no longer taken into account as part of the actual acquisition costs and do not affect the amount of VAT deductions. These provisions are reflected in the corresponding accounting policy settings on the tab "VAT" . The specified accounting procedure from 01/01/2007 is maintained even if the accounting policy for 2007 is not specified.
Routine revaluation of balances on settlement accounts with counterparties under contracts in conventional units in accordance with the requirements of PBU 3/2006 is carried out by the document "Closing of the month" (operation “Revaluation of calculations in conventional units” ) at the end of each reporting period.
Since 2007, the revaluation of debts in conventional units in accounting has also been carried out by all documents that can reflect payment (bank payment orders and orders, cash documents, document "Debt Adjustment" ).
To summarize information about debt in conventional units for received and sold goods (work, services), the chart of accounts provides for an off-balance sheet account CU “Debt for settlements in cu”. Unlike balance sheet accounts for settlements in conventional units, the UE account does not reflect the results of the revaluation of the ruble balance of the debt, carried out in accordance with PBU 3/2006. Two sub-accounts have been opened for the UE account:
· UE.60 “Debt for acquisition in cu.” - serves to store information about debts in conventional units to suppliers and contractors;
· UE.62 “Debt for sales in cu.” - serves to store information about debt in conventional units of buyers and customers.
Account postings are generated automatically when posting documents.
Comment:
If an organization uses a simplified taxation system, the UE account is not used.
To store information about temporary differences in the ruble valuation of debt in conventional units for received and sold goods (work, services) in the chart of accounts for tax accounting (for income tax), the OU account “Debt for settlements in monetary units” is provided. . Two sub-accounts have been opened for the UE account of the tax chart of accounts:
· UE.60 “Debt for acquisition in cu.” - serves to store information about temporary differences in the assessment of debt in conventional units to suppliers and contractors;
· UE.62 “Debt for sales in cu.” - serves to store information about temporary differences in the assessment of debt in conventional units of buyers and customers.
Account postings are generated automatically when posting documents with the accounting type TD (temporary differences). Accounts are used only if the organization applies PBU 18/02.
If accounting in the information base begins on January 1, 2007, you should enter in the usual manner the balances of the balance sheet settlement accounts in conventional units according to the 2006 annual reporting data. The introductory revaluation of calculations in conventional units and the formation of initial balances on the UE account are carried out by the document "Closing of the month" . It must be carried out after entering all balances according to calculations in cu. date 12/31/2006 with operation “Revaluation of calculations in conventional units as of 01/01/2007” .
In the case when accounting begins to be kept from a later date, it is required, firstly, to enter settlement balances in conventional units for balance sheet accounts - taking into account all revaluations carried out before the start date of accounting, and, secondly, to enter balances for - settlement obligations in conventional units without taking into account revaluations to the off-balance sheet account of the unit. To automatically generate all the necessary transactions, it is recommended to use the document “Entering initial VAT balances” .
When using contracts with a commission agent with settlements in conventional units, it should be taken into account that the revaluation of balances carried out by the document "Closing of the month" under such agreements, it only serves the situation when the commission agent’s debt for goods sold is taken into account in the subaccounts of account 62, and the organization’s debt to the commission agent for commission fees is taken into account in the subaccounts of account 60. It is recommended to conduct mutual settlements with the commission agent under agreements in conventional units on the specified accounts.
The document is intended for adjusting mutual settlements with counterparties "Debt Adjustment" (menu “Purchase” (“Sale”) - “Mutual settlements” - “Debt adjustment” ).
This document provides for the following types of operations:
· Carrying out mutual settlement;
· Transfer of debt;
· Debt write-off.
Type of operation "Debt write-off" used to write off a debt if it is recognized as bad, as well as in cases where the debt is not repaid in cash.
Type of operation "Debt Transfer" used to re-register debt from one counterparty to another or from one counterparty agreement to another.
Type of operation "Carrying out offsets" used for mutual repayment of receivables and payables of one or two counterparties.
In accordance with Articles 410-412 of the Civil Code of the Russian Federation, the obligation is terminated in whole or in part by offsetting a counterclaim of a similar nature, if such offsetting does not contradict the law.
In practice, there may be cases not only of simple bilateral offsets (when claims exist only between two organizations, for example, if under one agreement the first organization purchased equipment from the second, and under another agreement it sold goods to this organization), but also complex multilateral.
For an organization, the reflection of multilateral netting leads to the appearance in accounting records of settlement accounts, where not one, but two parties are indicated as counterparties.
Checkbox "Use sub account" document forms "Debt Adjustment" determines the methodology for recording transactions for offsetting mutual claims in accounting. If it is installed, a special bookmark is displayed in the document "Sub account" , where you can indicate which account and which analytical accounting objects should be written off receivables and payables when posting a document ( "buffer" check; Usually this is the account 76.09 “Other settlements with various debtors and creditors” ). If the checkbox is not checked, then when posting a document, transactions will be generated without using auxiliary accounts with a possible split of the amounts indicated in the tabular part of the document.
Settlement can be carried out in rubles or in foreign currency. If offset is carried out in rubles, then debts under contracts in rubles and in conventional units (with any currency of settlement) can be used for offset. If offset is carried out in a foreign currency, then debts under contracts in the specified currency and in conventional units, the currency of settlements for which corresponds to the specified currency, can be used for offset.
Under the tabular part of the document, reference information is shown about the total amounts of receivables and payables reflected in the tabular part of the document. To offset mutual claims, it is necessary that these amounts be equal, in this case the inscription appears in the lower right corner of the document "MUTUAL SETTING". If the offset is made in rubles, then the comparison is made based on the ruble amount of the offset. If the offset is made in foreign currency, then the debt is compared by the currency amount.
Several lines can be entered in one document for various agreements executed with the counterparty. Amounts are entered in the currency that is defined as the currency of mutual settlements under the agreement with the counterparty.
Using a button "Fill in" You can automatically fill out the tabular part of the document with all contracts for which there are balances of mutual settlements with the counterparty. In this case, the amounts in the document are selected in such a way that after the document is processed, the balance of the counterparty’s debt under the agreement becomes zero.
Mode "Debt write-off" is specified by selecting the appropriate type of operation "Debt write-off" and is intended to reflect the operation of the same name in accounting and tax accounting.
In debt write-off mode, a bookmark is displayed in the document "Accounts" to indicate accounts for writing off receivables and payables for accounting and tax accounting, which will account for income and expenses from writing off debt. It is recommended to establish the corresponding subaccounts of account 91 “Other income and expenses” as debt write-off accounts.
The document can write off both accounts payable and receivable at the same time. To separate the type of debt in the document, appropriate bookmarks are used.
When writing off debt, the amount of the amount to be written off for tax accounting purposes for income tax is separately indicated: this amount will be equal to the amount of non-operating income or expense recognized in tax accounting. The value of the details may differ from the amount of debt written off in accounting to a lesser extent if at least part of the debt arose in connection with activities transferred to the payment of a single tax on imputed income.
The amount of value added tax attributable to the accounts payable being written off will be calculated automatically when posting the document.
However, automatic filling cannot ensure the receipt of complete and reliable data on the amounts of receivables or payables subject to write-off, since the information base does not have complete information for automatic decision-making on debt write-off (for example, information about exceptions is not stored creditor from the state register of organizations, since they themselves are of a non-financial nature). Therefore, before conducting the document, corrections must be made, if necessary.
When selecting the appropriate type of operation, using the document "Debt Adjustment" you can transfer receivables or payables to other accounting accounts and/or analytical accounting objects (counterparty, contract).
If the counterparty from whom the debt is written off coincides with the counterparty to whom it is transferred, such an operation is considered "technical adjustment" , for VAT accounting purposes, the debt in this case is not considered repaid.
If in the information base on the accounts for accounting for settlements with counterparties, analytical accounting is kept for settlement documents, then the document for which the debt has been transferred to the new account (agreement) is indicated as a settlement document in the new debt accounting account. If the counterparties do not match, the debt is considered repaid; the document itself is indicated as the settlement document "Debt Adjustment" .
The document is intended for reconciliation of settlements with counterparties "Reconciliation Act" (menu “Purchase” (“Sales”) - “Mutual settlements” - “Act of reconciliation of mutual settlements” ).
Reconciliation can be carried out both according to the status of settlements with the counterparty for all agreements at once, and for a separate agreement. Reconciliation of payments can be made in foreign currency and in rubles.
Tabular parts of the document on bookmarks “According to the organization” And "According to the counterparty" can be filled in automatically.
When automatically filling out the table part "According to the organization" , an analysis is made of the movement in the accounting accounts, which are indicated on the tab "Settlement accounts" , for the period specified in the document.
If the document indicates that the reconciliation is made in rubles, then when automatically filling in the tabular part "According to the organization" All settlement transactions are included, regardless of the settlement currency specified in the agreement. If the reconciliation is made in foreign currency, then the tabular part is filled in only with calculations made in the selected currency (under contracts in foreign currency and in conventional units).
In the tabular section "According to the organization" Documents entered into the information base that affected the state of settlements with counterparties are recorded. Thus, when performing a reconciliation, you can directly see from the document how each line of debt change was formed. In addition to the link to the document that influenced settlements with counterparties, brief information is filled out line by line, which will be reflected in the printed form of the reconciliation report.
Tabular part "According to the counterparty" can be filled out automatically based on the organization’s data, or can be filled out manually.
Discrepancies in amounts between the organization’s data and the counterparty’s data are displayed in a special field.
Information about the representative of the organization and the representative of the counterparty with whom the settlements are being reconciled is indicated on the tab "Additionally" in the relevant details.
After reconciliation of calculations, information can be protected from accidental changes by checking the box “Reconciliation agreed upon” . After checking this box, all document details, except information about the representatives of the parties, will be protected from changes.
Document "Reconciliation Act" does not generate postings, but can be used to print a paper form.
The document is intended to carry out an inventory of mutual settlements with counterparties “Inventory of settlements with counterparties” (menu “Purchase” (“Sale”) - “Mutual settlements” - “Inventory of settlements with counterparties” ).
Using a document “Inventory of settlements with counterparties” the organization's receivables and payables can be inventoried. Data on debts is filled in on the corresponding tabs of the document.
The document can be automatically filled in with information about receivables and payables using the button "Fill in" . At the same time, the balances on the accounts for accounting settlements with counterparties specified on the tab will be analyzed "Settlement accounts" . By default, the tab page lists all accounting accounts for settlements with counterparties.
On the bookmark "Additionally" information is filled in about the basis, dates and reasons for the inventory, as well as the members of the inventory commission.
This data is automatically entered into unified forms INV-17 “Act of inventory of settlements with buyers, suppliers and other debtors and creditors” And INV-22 “Order to conduct an inventory” , which can be printed from a document using the button "Seal" .
The 1C: Accounting 8 program is designed to automate the accounting of business transactions. Settlements with buyers and suppliers are an integral part of the activities of any legal entity.
Directory "Counterparties"
The “Counterparties” directory is intended to store a database of organizations and individuals with whom the company enters into settlement relationships.The “Counterparties” directory is available from the “Enterprise” menu in the top panel of the program.
The “Counterparties” directory can also be found in the “Purchase” or “Sale” menu of the program taskbar.
The Contractors directory has a multi-level hierarchical structure. For ease of use of the directory, you can divide all contractors into folders. For example, suppliers, buyers, etc.
To create a new folder, click on the “New Group” button -
When creating a new group, you will need to indicate its name and, if necessary, write a comment.
In order for the created group to be saved in the database, click on the “Ok” button. Subsequently, using the button, you can edit the name of the group, determine its membership in another group, etc. One group can have several subgroups, each of which can also have a certain number of subordinate elements.
In order to create a counterparty, you should go to the group in which he should be located and click on the button
In the window that appears, you should fill in the details of the counterparty: name, TIN, KPP, etc. The data entered in the counterparty card will be inserted into printed forms of documents. To save the counterparty in the database, use the “Ok” button. Editing an element is allowed at any period of work using the button
You can fill out the “Counterparties” directory before starting to enter documents or as you work. Accounts with counterparties
By default, accounts for settlements with counterparties are set as follows:- Account for settlements with the supplier – 60.01
- Account for advances issued – 60.02
- Account for settlements with the buyer – 62.01
- Account for advances received – 62.02
To add a new setting, use the button Accounts for settlements with counterparties are registered for each counterparty separately. For the same counterparty, you can set up different settlement accounts depending on the agreement and type of settlement.
If you leave the “agreement” and “type of settlement” fields empty, then the accounts for settlements with this counterparty will apply to any transactions with him and under all contracts. If you leave some accounting accounts empty for any transactions, then the accounts for settlements with counterparties will not be entered for these transactions. The completed form of accounts for settlements with counterparties may look like this:
Based on the presented register of information, we can conclude that the established accounts for accounting settlements with the counterparty “Elena” will apply to all settlement transactions and for all contracts, since the fields “agreement” and “type of settlements” are not filled in. You can add new positions to the information register “Accounts for settlements with counterparties” and change them at any stage of working with the program.
Purchase of inventory items
The purchase of goods and materials is processed on the basis of the supplier’s documents. To complete the purchase of inventory items, the program uses the “Purchase” tab in the taskbar and the “Purchase” menu.
In order to register the receipt of goods and materials, you should use the document “Receipt of goods and services”, which can be found in the indicated tabs. This document includes goods, materials, equipment and other inventory items. In order to register the receipt of goods or materials, the “Purchase, commission” transaction type is used. In order to accept materials for processing - “for recycling”. For the purchase of fixed assets – “Equipment”. In the tabular part of the document, on the appropriate tab (for example, “Goods”), you should enter information about received inventory items, their quantity, price, VAT accounting procedure, as well as item accounting accounts.
The “Settlement Accounts” tab displays accounts for settlements with the counterparty and for advances issued. These accounts are inserted into the document from the information register “Accounts for settlements with counterparties”. On the “Invoice” tab, you can enter information about the received invoice.
With this method of filling out information about the received invoice, this operation automatically falls into the Purchase Book. After posting the document, the following accounting entries are made.
You can view the result of the document using the button Payment for received inventory items is processed using the document “Write-off from the current account”, which can be entered on the basis of a payment order or on the basis of “Receipt of goods and services”.
When posting the document “Write-off from the current account”, the debt to the supplier decreases, and the funds in the current account also decrease. When making an advance payment, a bank statement is first drawn up, and then the receipt of goods and materials is processed. In this case, payments to suppliers will be made using account 60.02.
Sales of inventory items
The sale of inventory items (material assets) is formalized on the basis of primary documents issued by the organization. To register the sale of inventory items, the program uses the “Sale” tab in the taskbar and the “Sale” menu.
First of all, an invoice is issued. The invoice contains information about inventory items, their price and quantity, as well as payment details. When posting, the account does not make any entries, however, without saving the document, it will not be possible to obtain a printed form of the document. 
Based on the invoice for payment, you can enter the document “Sales of goods and services”, which will be used to reflect the sale transaction on the accounts. 
By clicking the “Print” button you can get a printed form of the document. After the document “Sales of goods and services” is completed, the following accounting entries are made:
By clicking on the “Enter invoice” link, you can create a document “Invoice issued”, in which all data will be filled in automatically. 
After posting the “Invoice issued” document, an entry is automatically made in the Sales Book. Payment for sold goods and materials is documented in the document “Receipt to the current account”, which can be entered on the basis of “Sales of goods and services”.
The document is filled out automatically based on the data reflected in the “Sales of goods and services”. After posting the document “Receipt to the current account”, the following accounting entries are made: 
With an advance form of payment, a bank statement is first drawn up, and then the sale of goods and materials is processed. In this case, settlements with customers will be carried out using account 62.02. 
Reconciliation of settlements with counterparties
To reconcile settlements with counterparties, a “Act of Reconciliation of Mutual Settlements” is provided, which is filled out on the basis of documents entered into the program (bank statement, receipt and sale of goods, etc.).“Act of reconciliation of mutual settlements” is available from the “Purchase” and “Sale” menus of the main menu of the program.
The “Act of reconciliation of mutual settlements” does not make postings, but allows you to track the status of mutual settlements with counterparties.
In the “Act of Reconciliation of Mutual Settlements” you must indicate the period for which the reconciliation is made, select the counterparty, agreement and currency of the reconciliation, and then click the “Fill” button.
Reconciliation is available in two versions: according to the organization’s data and according to the counterparty’s data. On the settlement accounting account tab, the following accounts are set by default, against which reconciliation is performed:
Using the checkboxes and buttons above the list of accounts, you can change the composition of accounts for accounting settlements with counterparties. For example, you can reconcile only one settlement account. The printed form of the reconciliation report looks like this:
The reconciliation act is printed in two copies, the seal and signature of the responsible persons are placed on it, after which the reconciliation act is transferred to the organization with which the reconciliation was carried out. Often one organization has a debt to another. This debt can be repaid not only with cash. For example, the debtor organization can provide any services against it.
In this article we will look at how to reflect in the 1C 8.3 program how to carry out netting both between contracts with one organization and with different counterparties.
Let's consider an example when our company ordered 3 office chairs from a supplier for the amount of 6 thousand rubles, but has not yet paid for this delivery. After some time, we provided lawn mowing services for 4 thousand rubles. In the program, it is necessary to offset and reduce the debt to 2 thousand rubles.
You can find acts of offset in the 1C “Purchases” menu, or “Sales” select the “Debt Adjustment” item.
All previously entered documents on debt adjustments will open in front of you. Create a new document. The most important thing here is to correctly indicate the type of operation. In this case, we will offset with the same company, but under different agreements: supply and provision of services. Therefore, “Debt Settlement” was chosen.
In the “Off the Debt” position, select “To Supplier”. In the case where it is owed not to us, but to us, the “Buyer” item is selected.
In the “Supplier (creditor)” detail, select the company with which you need to make a settlement. In our case, accounting in the program is kept for several organizations at once, so in the header we will also select the necessary one (which has a debt).
In the document on offsetting in 1C 8.3 there are two tabs reflecting the list of documents on which accounts payable (ours) and accounts receivable (to us) were formed. You can fill in the data either manually or automatically. To automatically fill, click the “Fill” button on the desired tab and select the appropriate item from the menu that appears. Both tabs are completed separately, but the interface is the same.
On the first tab, a document for the purchase of office chairs in the amount of 6 thousand rubles appeared. The second – provision of lawn mowing services for 4 thousand rubles. The amounts vary and this can be seen at the bottom of the form (- 2 thousand rubles).
To ensure correct settlement, we will adjust our debt to the supplier on the first tab. Let's set 4 thousand rubles instead of 6 thousand rubles.
In the same way, you can set off with the buyer. The only difference is in the other parameters of the document header.
Offsetting between organizations
As an example, consider a situation similar to the one described above. Our organization also purchased 3 office chairs for the amount of 6 thousand rubles from the Akvilon-Trade company. We only provided lawn mowing services to another company – “Sweet Dreams Ltd.” Let's assume that they have the same owner and we need to pay off part of the debt for the purchase of chairs with the service provided.
In this example, filling out the document will be almost identical to the previous one. For the value of the “On account of debt” detail, indicate “Third party to our organization.” Now you will need to select two counterparties at once: a supplier and a third party.
The document details in this example will no longer differ from the previous one.
The movement of the document will be similar to the movement in the previous example, only here two different counterparties are involved as subaccounts.
The Debt Adjustment document is not limited to these two examples. For example, you can offset the advance, transfer the debt and much more.
Now you can check the result of mutual settlements.
Video instruction
Watch the video instructions for performing mutual settlements in 1C:
Each organization in its work is faced with paying for the services of other companies, receiving revenue for its services or goods from other contractors. Accounting for settlements with counterparties includes entering primary documents into 1C, reflecting mutual settlements on accounting accounts and reconciling settlements.
Directory of “Counterparties”
This directory stores all the necessary information on organizations or individuals who are either suppliers or buyers. You can open it from the “Directories - Contractors” section.
Fig.1 Opening the “Counterparties” directory
The “Counterparties” directory has a grouping option. The counterparty can be either a legal entity or an individual. You can create a counterparty card from the directory list by clicking the “Create” button.
Fig.2 List of the directory “Counterparties”
For the organization you need to fill out the full name, TIN, KPP. Additionally, you need to indicate contact and banking information, which can be automatically inserted into printed forms of documents: bank account, agreement, contact person, addresses and telephone numbers.
It will be important to fill out accounts for automatic completion in documents using the link “Accounts for settlements with counterparties” in the navigation panel.
Fig.3 Setting up accounting accounts with counterparties
Account data will be inserted into documents for the specified counterparty for any organization, any agreement and for settlements in rubles.
To speed up filling out the counterparty’s data, you can enter the TIN and click “Fill in by TIN” or fill in by name.
Fig.4 Filling in counterparty data
Also, when creating a new counterparty, you can use the automatic completion of details according to the state registers of the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs.
Fig.5 Automatic completion of counterparty details
This functionality will work if the connection to the ITS is configured. From the counterparty card, using the “Agreements” link, you can create an agreement and print it.
Fig.6 Agreement with counterparty
Entering balances for mutual settlements
If a new organization starts keeping records in 1C Enterprise Accounting, then it will not need to enter balances. However, often existing organizations switch to 1C and they need to transfer accounting information and initial balances to the program. To do this, use the assistant for entering initial balances. You can open the assistant through “Main - Balance Entry Assistant”.
Fig.7 Opening the balance entry assistant
Accounts with counterparties
Settlements with counterparties in 1C 8.3 are carried out on the following predefined accounts for settlements with counterparties:
Calculations in rubles:
- Settlements with suppliers and contractors – 60.01
- Settlements on advances issued – 60.02
- Settlements with buyers and customers – 62.01
- Settlements on advances received – 62.02
Payments in foreign currency:
- Settlements with suppliers and contractors (in foreign currency) – 60.21
- Settlements on advances issued (in foreign currency) – 60.22
- Settlements with buyers and customers (in foreign currency) – 62.21
- Settlements on advances received (in foreign currency) – 62.22
If accounting is kept in conventional units, it is necessary to use accounts:
- Settlements with suppliers and contractors (in monetary units) – 60.31
- Settlements on advances issued (in monetary units) – 60.32
- Settlements with buyers and customers (in monetary units) – 62.31
- Settlements on advances received (in monetary units) – 62.32
The above invoices will be automatically inserted into settlement documents with counterparties.
In order to enter the balance of a mutual settlement account, you need to select the desired account in the list and double-click on it.
Fig.8 Assistant for entering balances
A list form will open for entering documents of initial balances for the selected account. To create, you need to click the “Create” button.
Fig.9 Entering balances of settlements with counterparties
In the created document you need to fill in the account, counterparty, agreement, balance amount and currency. To enter a basis document in balance entry documents, use the auxiliary manual accounting document “Settlement Document”, which does not make any postings.
Fig. 10 Auxiliary document for manual accounting “Settlement document”
Fig. 11 Calculation document
Postings are generated using auxiliary account 000.
Fig. 12 Reflection of entering account balances
Mutual settlements with counterparties
Documents that affect mutual settlements are documents of receipt of goods, sale and return of goods, a report to the principal, settlements with the commission agent, sales of processing services, receipts and debits from the current account, etc. Receipts include goods, materials, equipment and other inventory items.
The most common operations are the purchase of goods from a supplier and the sale of goods to the final buyer.
For example, let's make a purchase from a supplier.
Fig. 13 Reflection of the purchase by the document “Receipt of goods”
The account for settlements with suppliers will reflect the debt to the supplier.
Fig. 14 Reflection of goods receipt on accounts
After we pay off part of the debt with the document “Write-off from the current account”, having paid part of the debt for goods to the supplier...
Fig. 15 Reflection of payment for goods using the document “Write-off from current account”
Fig. 16 Reflection of payment for goods on accounts
... we can see mutual settlements and the balance of debt to the supplier in the account balance sheet.
Fig. 17 Analysis of mutual settlements with the counterparty
If you double-click on the amount of income or expense, an account card for accounting for settlements with the counterparty opens with a breakdown according to the documents to the registrars. In the “Invoice Card” report, you can see receipts of goods by item, allocation of VAT, payment to the supplier and the final balance under this supply agreement.
Fig. 18 Account card for mutual settlements with the counterparty
In the future, the received goods will be sold. We reflect the sale with the document “Sales (deed, invoice).” We fill out the header of the document, enter data about the goods sold. Accounts 62.01 and 62.02 were automatically entered.
Fig. 19 Automatic completion of invoices in a document
If necessary, they can be changed.
When posting the document, entries are generated to reflect the buyer's debt in the account for settlements with buyers 62.01.
Fig. 20 Reflection of mutual settlements with the Counterparty on account 62.01
It happens that the buyer returns the goods. We will reflect the return using the document “Return of goods from the buyer”. In the generated return document, the header of the document is filled in and the item being returned is entered.
Fig. 21 Creating a “Return of Goods” document
This document can also be created based on the implementation using the “Create based on” button, which will eliminate the need to fill out most of the details.
When posting return documents, the reversal of the settlement with the buyer is reflected in account 62.01.
Fig. 22 Reflection of the return of goods on accounts
Fig. 23 Automatic completion of settlement and advance accounts in the document
In the postings you can see the repayment of the debt on sale.
Fig. 24 Reflection of payment for goods sold on accounts
Let's open the report "Turnover balance sheet" for the account. 62, we will set the selection by counterparty and see that according to the settlement document (Sale of goods) the debt is fully repaid.
Fig. 25 Closing mutual settlements in SALT
If you open the transcript, you can see in what sequence the shipment debt was closed.
Fig. 26 Sequence of closing debt on mutual settlements
Debt adjustment
There are cases when, as a result of an incorrect indication in the contract settlement documents, an adjustment is necessary. It can be made into a “Debt Adjustment” document.
Fig. 27 Opening the list of documents “Debt adjustment”
For example, we made a payment under the wrong contract, resulting in a backlog of sales and an advance payment under another contract.
Fig. 28 Posting documents under various contracts
Let's create a debt adjustment. Let’s select the type of operation “Offset of advances” from the buyer. In this case, we will have two tabs available for recording accounts payable and receivable. We will indicate payment with the wrong contract as advances.
Fig.29 Creating a debt adjustment
And on the “Debt” tab of the buyer we will indicate that the advance must be credited towards our sales.
Fig. 30 Filling out the “Debt Adjustment” document
When you post the document in the postings, you can see that the advance payment has been offset and the sales settlement agreement has been changed.
Fig. 31 Reflection of netting by transactions
Everything was closed correctly in the balance sheet.
Fig. 32 Closing mutual settlements under contracts
Fig. 33 Settlement sequence
Reconciliation of calculations
It is mandatory for all organizations to reconcile calculations in order to quickly identify errors in accounting or confirm the correctness of accounting for mutual settlements. Let's create a document “Calculation Reconciliation Report”.
Fig.34 Opening reconciliation documents
The document must be filled out according to accounting data.
Fig. 35 Filling out the document “Act of reconciliation of settlements with the counterparty”
Then print out the reconciliation report on paper, sign and send to the counterparty. The reconciliation report displays the turnover for the specified period and the final result of the calculations.
Fig. 36 Printed form of the reconciliation report
Thus, in 1C: Accounting you can conduct any standard transactions for mutual settlements with counterparties.