1c make balance reformation. Accounting info. Why is the balance sheet reformed?

VAT does not require closing cost accounts. But if you look deeper, especially if it is being carried out, it is necessary to carry out the procedure for closing the month in 1C 8.3.

Before preparing reports in 1C 8.3, you need to carry out the regulatory procedure -. Operations Menu – Month Closing:

What happens when closing a month in 1C 8.3 Accounting 3.0, for example for December 2015? All lines are highlighted in green, which means the month was closed successfully:

Errors in the sequence of document processing in 1C 8.3 Accounting 3.0

During the month-end closing procedure in 1C 8.3, accounting data is checked and updated, that is, the sequence of document processing needs to be restored.

Incorrect sequence of document processing in 1C 8.3 Accounting 3.0 can affect the correctness of the calculation of cost, the cost of written-off inventories, the correct reflection of mutual settlements with counterparties, etc.

When documents are posted out of order in 1C 8.3, the line “Re-posting documents for a month” is highlighted in gray and you need to restore the sequence of documents:

What is document sequence restoration in 1C 8.3?

For example, a 1C 8.3 user corrected a transaction dated December 2, 2015 to receive funds into the current account. Let’s say this is an operation to receive an advance; therefore, the advance may not be used for further settlements with the counterparty under the same agreement. Result in incorrect calculation of VAT. Therefore, in 1C 8.3 it is important, especially before drawing up a VAT return, to close the month and restore the sequence of documents.

Analysis of month-end closing results and account balances in 1C 8.3

Tools in 1C 8.3 for analyzing the results of closing the month:

• Certificates and calculations;
• Balance of accounting accounts (BU and NU) in .

It is necessary to analyze the data in the certificates, as well as the account balances formed at the end of the month. Particular attention should be paid to account balances for which there is a difference between the accounting and accounting estimates.

Help and calculations in 1C 8.3 Accounting 3.0

Data from calculation certificates is taken as data for accounting registers. The calculation certificates contain useful information from which you can understand what is coming from when calculating depreciation, writing off deferred expenses, etc.:

The certificates and calculations are reviewed and analyzed in more detail.

Balance of accounting accounts (BU and NU) in the balance sheet in 1C 8.3

The object for analysis is also the balance of accounting and tax accounts for income tax in the balance sheet.

After closing the month in 1C 8.3, you need to create a balance sheet:

Let's create in 1C 8.3 OSV for 2015:

In SALT, it is especially necessary to pay attention to accounts for which there is a balance in the form of the difference between the assessment in accounting and tax accounting. This applies primarily to OSNO, because for the simplified tax system there will be only accounting.

In the OSV form – show settings:

On the indicators tab, you can enable accounting and tax accounting:

Having generated OSV in 1C 8.3, you can conduct an analysis of the residues:

Each remainder can be decrypted and the OSV revealed:

Errors when closing accounts 25, 26, 90, 91 in 1C 8.3

Based on the analysis of the results of closing the month and the balance of the accounting accounts at the end of the month, there should be:

• 25 “General production expenses”;
• 26 “General business expenses”:

• 90 "Sales". Only balances for synthetic accounting, since subaccount balances remain until December 31:

• 91 “Other income and expenses.” Only the balance on the synthetic account, since the balances on subaccounts remain until December 31:

If in 1C 8.3 accounts 25, 26, 90, 91 are not closed at the end of the month and balances remain, then you need to figure out what the reason is.

Errors when closing accounts 20, 44 in 1C 8.3

At the end of the month, you need to check the balance on the following accounts; it may be present:

• 20 “Main production” – for the amount of unfinished production or unfinished work or services.
• 44 “Distribution costs” - the amount of transportation and procurement costs, if, according to the rules of accounting policy, they are distributed according to the balance of goods in the warehouse.

If accounts 20 and 44 are not closed in 1C 8.3, then you need to open them through SALT and see why the balance was formed. Account 20 may have a balance at the end of the month. This could be " ":

If in 1C 8.3 the 20th account is not closed, then it is necessary to check it with the production data on the “work in progress”. If these are unfinished services, it is necessary to reconcile the calculation.

If in 1C 8.3 account 44 is not closed and there is a balance, then it can only be if the TZR is accounted for on account 44 at a percentage, which distributes them at the end of the month. If TZR are not included in the cost of the goods, but are taken into account in account 44, then account 44 may not be closed. In other cases, the 44 account must be closed.

Errors when reforming the balance sheet at the end of the year in 1C 8.3

In 1C 8.3, at the end of the year, the balance sheet is reformed during the procedure for closing the month in December. In this case, you need to take into account:

• There should be no balance on subaccounts and balance on synthetic accounts 90, 91 and 99. According to SALT, it is necessary to completely close accounts 90, 91 and 99.
• must be determined by count 84:
• – on the loan 84 accounts – profit at the end of the year;
• – on the debit of 84 accounts – loss at the end of the year:

Why accounts 20,25,26,44,90,96 are not closed at the end of the month, how to prepare financial statements, why account balances arise when preparing an income tax return, we look at tax accounting at

What is the last accounting transaction of the year? Of course, this is a balance reform. During this procedure, accounts are closed that record information about income, expenses and the financial results of the organization's activities. This operation is carried out quite rarely - only once a year, so it would be useful to remember how it is carried out in the 1C: Enterprise Accounting 8 program.

What transactions are generated monthly?

First of all, let's see what the balance sheet looks like for the accounts we are interested in during the year.
Accounts 90 and 91 must be closed at the end of each month.

At the same time, a balance accumulates in their subaccounts throughout the year.

In month closing processing we can see the operation “Closing accounts 90, 91”.

When performing this operation, debit and credit turnovers on accounts 90, 91 are compared and a financial result is generated for each account.
A posting is created between accounts 99 and 90.09/91.09. Which account will be reflected as a debit and which as a credit depends on whether a profit or loss was made at the end of the month.

Thus, on account 99 the amount of profit or loss received in the current year is formed and accumulated.

What happens at the end of the year?

When December closes, another operation appears - balance sheet reformation.

When it is executed, all sub-accounts on accounts 90 and 91 are closed. And the final financial result is transferred from 99 to 84 accounts.

The balance sheet after the balance sheet reform looks as follows:

If net profit is reflected in account 84 at the end of the year, then it can be distributed among the founders by paying dividends. I talked in detail about the reflection of such transactions in the article Calculation of dividends in 1C: Enterprise Accounting 8

Let's be friends in

How to generate the last transactions of the year? How to reset balances on account 99 in the 1C 8.3 Accounting program?

The main goal of the balance sheet reformation is to form the last entry of the year, namely, to reset the balance in account 99, in which data on profit (or loss) was accumulated during the year, and transfer this amount to account 84 “Retained earnings (uncovered loss).” Thus, the final financial result is formed.

The “Balance Sheet Reformation” section in 1C 8.3 automatically appears when closing the month at the end of the year, i.e. in December (Fig. 1). No additional settings are required.

In the transaction log, this document is indeed the final one for the current year (Fig. 2).

Let's take a closer look at the wiring in this section. Let us remind you that to display a list of transactions, just click on the desired section with the left mouse button (Fig. 3).

In our example, the amount of retained earnings for 2015 was 757,100.98 kopecks. for accounting and 946,374.52 rubles. according to tax (Fig. 4).

To check the calculation, we will use the convenient opportunity that appears when displaying any 1C list - by clicking the “More” button, you can display all transactions in a separate document, while the list of columns is customizable (Fig. 5).

Analysis of the postings shows that the profit in our example was calculated correctly:

1215000 – 185339 – 70000 - 13286 – (189274) = 757100

The difference in the financial result according to accounting and tax accounting is equal to the amount of accrued income tax (RUB 189,274).

It remains to check the balances on accounts 90, 91 and 99. They should be zero. Let's create a balance sheet for December. As can be seen from Fig. 6, the balances are indeed zeroed. The balance reform was completed correctly.

Based on materials from: programmist1s.ru

Closing the year in 1C 8.2 is the final operation before drawing up the annual report. The last entries that you will make for the year are the entries for the reformation of the balance sheet, that is, the closing of the year. This process is automated in 1C 8.2. The program independently makes the necessary records on the reformation. In this article you will learn about closing the year in 1s 8.2 with step-by-step instructions.

Read in the article:

When closing the year in 1C 8.2, you need to perform a number of certain procedures. In particular, reset the balance in accounts 90 “Sales” and 91 “Other income and expenses”. After this, you can begin to reform the balance sheet and record the profit or loss received for the reporting year. These procedures in the program are carried out in 5 steps.

Step 1: Open the Monthly Closing window

Open the “Operations” section (1) and select the “Month Closing” link (2). A special “Month Closing” window will open.

Step 2. Fill in the required fields

In the window that opens, fill in the “Organization” field (3) and indicate the last month of the year being closed, for example “December 2018” (4). In order for the year-end closing procedure to be successful, all previous months, from January to November, must also be closed sequentially in a similar manner.

Step 3. Document verification

To correctly close the year in 1C 8.2, you need to take into account all the operations that were recorded in the program during the year based on primary documents. All documents must be included in the program in chronological order. If you made corrections to the documents, then the accounting entries for them need to be updated. To simplify this procedure, 1C 8.2 has a special link “Control the sequence of documents” (5).

• red – the sequence of documents taken into account in the program is broken;
• green – documents are correctly taken into account in the program.

If the link is red, then in the 1C document program you need to update the accounting records. To do this, click on it. The “Checking the sequence of document processing” window will open. In the window that opens, click the “Repost Documents” button (6):

After the accounting records for the documents are consistently updated by the 1C program, the link “Control the sequence of documents” will turn green (7):

Step 4. Complete year closing in 1C 8.2

To complete the year-end closing operation, click “Perform month-end closing” (8).

1C 8.2 will independently create all the operations that are needed to close December and the year as a whole. Their list is in sections 1 – 4 of the “Month Closing” window. For example, it will write off balances on accounts 20, 23, 25, 26 and 44, and also make the necessary entries on accounts 90 and 91. As a result, all operations in this window will be colored green. Closing the year in 1C 8.2 is completed. The Monthly Closing window will look like this:

Step 5. Check the closing of the year in 1C 8.2 using the balance sheet

The balance sheet reform provides for the closure of all subaccounts to accounts 90, 91, 99. As of December 31, there should be no debit or credit balance on them. It is better to check the correctness of closing balance sheet accounts at the end of the year in 1C 8.2 using the balance sheet. At the end of the year the balance for them should be zero. After closing the year and reforming the balance sheet, the statement may look like this:

Balance sheet reformation is the write-off of profit (loss) received by the company over the past financial year. The reformation is carried out on December 31, after the last business transaction of the company is reflected in the accounting.

The balance sheet reform consists of two stages:

The accounts in which the company’s income, expenses and financial results of the company’s activities were recorded during the year are closed. These are accounts 90 “Sales” and 91 “Other income and expenses”;

They include the financial result obtained by the company over the past year as part of retained earnings or uncovered losses.

How to close accounts 90 and 91

In accounting, income and expenses can be of several types:

For ordinary activities, which are reflected in account 90 “Sales”;

Other (operating and non-operating), which are recorded in account 91 “Other income and expenses”.

The financial result for ordinary activities is reflected in account 90 “Sales”. In accordance with the Chart of Accounts, subaccounts are opened for it:

90-1 “Revenue”;

90-2 “Cost of sales”;

90-3 “Value added tax”;

90-4 “Excise duties”;

90-9 “Profit/loss from sales”.

Do it like this:

a) the credit balance of subaccount 90-1 is closed by posting:

DEBIT 90-1 CREDIT 90-9

Subaccount 90-1 was closed at the end of the year;

b) debit balances of subaccounts 90-2, 90-3, 90-4, etc. are closed with transactions:

DEBIT 90-9 CREDIT 90-2 (90-3, 90-4...)

Subaccounts 90-2 (90-3, 90-4...) were closed at the end of the year.

As a result of the entries made, the debit and credit turnovers in the subaccounts of account 90 will be equal. Thus, as of January 1 of the next year, the balance both for account 90 as a whole and for all sub-accounts opened to it will be equal to zero.

Example

In 2015, Aktiv CJSC received revenue from the sale of goods in the amount of RUB 1,180,000. (including VAT - 180,000 rubles). The cost of goods sold was 600,000 rubles. Expenses for selling goods - 170,000 rubles.

DEBIT 62 CREDIT 90-1

RUB 1,180,000 - revenue from the sale of goods is reflected;

DEBIT 90-3 CREDIT 68 subaccount “Calculations

180,000 rub. - VAT charged;

DEBIT 90-2 CREDIT 41

600,000 rub. - the cost of goods sold is written off;

DEBIT 90-2 CREDIT 44

170,000 rub. - sales expenses are written off;

DEBIT 90-9 CREDIT 99

230,000 rub. (1,180,000 - 180,000 - 600,000 - 170,000) - profit from sales is reflected.

On December 31, 2015, the Aktiva accountant must close all subaccounts to account 90. To do this, you need to make the following entries:

DEBIT 90-1 CREDIT 90-9

RUB 1,180,000 - subaccount 90-1 was closed at the end of the year;

DEBIT 90-9 CREDIT 90-2

770,000 rub. (600,000 + 170,000) - subaccount 90-2 is closed at the end of the year;

DEBIT 90-9 CREDIT 90-3

180,000 rub. - subaccount 90-3 was closed at the end of the year.

Accounting for operating and non-operating income and expenses is carried out on account 91 “Other income and expenses”. The following sub-accounts are opened for this account:

91-1 “Other income”;

91-2 “Other expenses”;

91-9 “Balance of other income and expenses.”

After you have closed the sub-accounts to account 90, you need to close all sub-accounts opened to account 91 “Other income and expenses”.

Do it like this:

DEBIT 91-1 CREDIT 91-9

Subaccount 91-1 was closed at the end of the year;

DEBIT 91-9 CREDIT 91-2

Subaccount 91-2 was closed at the end of the year.

Example

In 2016, CJSC Aktiv received income from leasing property in the amount of 2,360 rubles. (including VAT - 360 rubles). Expenses associated with the provision of property for rent amounted to 3,600 rubles. Renting out property is not a normal activity for Aktiva.

The Aktiva accountant made the following entries:

DEBIT 76 CREDIT 91-1

2360 rub. - rent accrued for the reporting period;

DEBIT 91-2 CREDIT 68 subaccount “Calculations

360 rub. - VAT is charged on rent;

DEBIT 91-2 CREDIT 02 (70, 69...)

3600 rub. - reflect the costs associated with leasing the property;

DEBIT 99 CREDIT 91-9

1600 rub. (2360 - 360 - 3600) - reflects the loss from other activities of the organization.

On December 31, 2016, the Aktiva accountant must close all subaccounts to account 91. To do this, you need to make the following entries:

DEBIT 91-1 CREDIT 91-9

2360 rub. - subaccount 91-1 was closed at the end of the year;

DEBIT 91-9 CREDIT 91-2

3960 rub. (360 + 3600) - subaccount 91-2 is closed at the end of the year.

How to write off financial results

Every month, the accountant determined the financial result by comparing the turnover in accounts 90 and 91. He wrote off this result to account 99 “Profits and losses.”

He reflected the result of ordinary activities as follows:

DEBIT 90-9 CREDIT 99

Profit from ordinary activities is reflected;

DEBIT 99 CREDIT 90-9

The loss from ordinary activities is reflected.

The accountant reflected the results of other activities as follows:

DEBIT 91-9 CREDIT 99

Profit from other activities is reflected;

DEBIT 99 CREDIT 91-9

Loss from other activities is reflected.

Please note: extraordinary income and expenses are recorded directly in account 99 “Profits and losses”. It also reflects the accrual of income tax, as well as fines for tax violations.

As a result, a credit (profit) or debit (loss) balance is formed on account 99. This balance is written off as the last entry of the reporting year. To do this, do the wiring:

if at the end of the year the company made a profit

DEBIT 99 CREDIT 84

The net (retained) profit of the reporting year was written off;

if at the end of the year the company made a loss

DEBIT 84 CREDIT 99

The net (uncovered) loss of the reporting year is reflected.

Example

At the end of 2017, Aktiv CJSC received:

Profit from ordinary activities (credit turnover on account 99) in the amount of 230,000 rubles;

Loss from other activities (debit turnover on account 99) in the amount of 1,600 rubles.

In addition, the company assessed income tax in the amount of 72,000 rubles. and paid a tax penalty in the amount of 1,500 rubles.

Thus, as of December 31, 2017, “Asset” will record a profit in the amount of RUB 154,900. (230,0000 - - 1600 - 72,000 - 1500). With the last entry in December, the accountant will include this amount in retained earnings.

This will be reflected in the accounting record:

DEBIT 99 CREDIT 84

RUB 154,900 - net (retained) profit of 2017 was written off.

Aktiv shareholders will decide where to distribute this profit in 2018.