Accounting for strict reporting forms
The subsystem is designed to account for strict reporting forms (SRF). The subsystem provides accounting of BSO by series and numbers.
The directory “ Strict reporting forms ” is intended for maintaining a list of BSO.
The document “ Receipt of BSO ” is intended to be reflected in the accounting of receipt of BSO. From the document you can print out the receipt order M-4 and the accounting certificate (f. 0504833).
The document “ Internal movement of BSO ” is intended to reflect in the accounting of movements of BSO between financially responsible persons (if accounting is kept on account 03.1 by division, then also movement between divisions) within one organization. From the document you can print out the demand invoice M-11 and the accounting certificate (f. 0504833).
The document “ Write-off of BSO ” is intended to reflect in the accounting the facts of write-off of BSO. From the document you can print out the act of writing off strict reporting forms (f. 0504816) and the accounting certificate (f. 0504833).
The report “ BSO Accounting Book ” forms a book of accounting of strict reporting forms (f. 0504045).
How to reflect BSO in 1C
Taking BSO into account in “1C” means reflecting them:
- receipt by debit of off-balance sheet account 006 “Strict reporting forms”;
- disposal of the credit of the specified account;
- internal movement using internal analytics on the debit and credit of account 006.
Double entry does not apply. Such an accounting scheme is provided for by the chart of accounts for accounting the financial and economic activities of organizations and instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
To enter information about BSO into the 1C database, you must enter the “Strict Reporting Forms” directory. The program provides the user with several options to carry out this operation. Eg:
- through the “All functions” menu, find the general section “Directories”, which contains the directory “Strict reporting forms”;
- open a manual transaction and reflect the posting with account 006, and the first subaccount will allow you to enter the “Strict reporting forms” directory.
In “1C” it is possible to speed up and facilitate the process of searching for the “Strict Reporting Forms” directory. To do this, you need to perform several preliminary auxiliary actions:
- open the directory “Strict reporting forms” through the “All functions” menu;
- Click on the “star” icon located to the left of the directory name.
As a result of this operation, the directory will be added to “Favorites”. In the future, you can quickly open it through the “Partition Panel” by clicking on the “star” icon located on the panel.
ConsultantPlus experts explained how to reflect in an organization’s accounting the costs of producing strict reporting forms (SSR) and writing off these forms. If you do not have access to the K+ system, get a trial online access for free.
How to store BSO using an automated system, see the article “Procedure for recording and storing strict reporting forms”.
Accounting for treasury property - a new subsystem
The subsystem is designed to maintain records of treasury property. To enable the subsystem, you must enable the “Keep records of treasury property” checkbox in setting up accounting parameters (section “Setup and Administration”).
Setting up analytical and inventory accounting of treasury property is carried out for each organization.
Receipt of treasury property
The following documents are intended to reflect the facts of receipt of treasury property:
- Acceptance of IC objects for registration (except buildings and structures)
- Acceptance for registration of buildings (structures) of the IC
- Acceptance for accounting of groups of IC objects
- Receipt order M-4 (treasury property)
From the documents you can print out a printed form of transfer and acceptance acts OS-1 or a receipt order M-4, as well as an accounting certificate (f. 0504833).
Transfer of treasury property
The following documents are intended to reflect the facts of the transfer of treasury property:
- Transfer of IC objects (except buildings and structures)
- Transfer of buildings (structures) to IC
- Transferring groups of IR objects
- Vacation invoice M-15 (treasury property)
From the documents, you can print a printed form of transfer and acceptance acts OS-1 or an invoice for the release of materials on the M-15 side, in accordance with the name of each document, and an accounting certificate (f. 0504833).
Write-off of treasury property
The following documents are intended to reflect the facts of write-off of treasury property:
- Write-off of IC objects
- Write-off of vehicles (treasury property)
- Write-off of groups of IC objects
- Claim-invoice (treasury property)
From the documents, you can print a printed form of write-off acts OS-4 or a claim invoice M-11, in accordance with the name of each document, and an accounting certificate (f. 0504833).
Depreciation of treasury property
For the monthly calculation of depreciation of treasury property, the document “Calculation of depreciation of treasury property” is intended. Based on the document, you can print the “Depreciation Statement” and an accounting certificate (f. 0504833).
Accounting for settlements with accountable persons - a new subsystem
The document “ Application for advance payment ” is intended for filling out an application for an advance payment to an accountable person. Based on the document, you can enter a Cash Order or a Statement for issuing money from the cash register to accountable persons .
The document “ Advance report ” is intended for processing settlements with accountable persons in terms of travel expenses, payment for work (services) of third-party organizations, and posting fixed assets, intangible assets, materials, and food products received from accountable persons to the warehouse.
Settlements with counterparties
Payments for collection
New documents have been added to the application:
- Collection order
- Statement of acceptance, refusal of acceptance
- Letter of Credit
- Payment request
The documents are used when making non-cash payments in accordance with the requirements of the “Regulations on the rules for transferring funds” (approved by the Bank of Russia on June 19, 2012 N 383-P).
Automatic offset of advances
In standard transactions for the receipt of goods and materials, works, services, reflecting receipts from suppliers (account 302.00), the ability to automatically offset the issued advance has been added.
In standard transactions for the sale of inventory, works, and services that reflect sales to the buyer (invoice 205.00), the ability to automatically offset the advance received has been added.
Reconciliation of mutual settlements for inventoryization
The document “ Act of Reconciliation of Mutual Settlements ” is intended for reconciliation of mutual settlements of the organization with counterparties and the generation of a printed form of the act.
Features of BSO accounting in “1C: Accounting Enterprise 3.0”
Despite the fact that BSO must have a number and series, judging by the subconto of account 006, this accounting in accounting is not “strict”, i.e.
- The BSO directory contains only the name without detailed information about the BSO;
- There are no primary documents recording business transactions of receipt, issue and write-off (including their printed forms);
- the impossibility of generating printed forms of BSO inventory lists, a journal of forms and other reporting and accounting documents;
- other difficulties (lack of ability to generate detailed analytical reporting on SSR, etc.).
Cash desk of the organization
Cash register inventory
The document “ Cash Inventory ” is intended to reflect in accounting the results of an inventory of funds, monetary documents, and strict reporting forms located in the organization’s cash register.
From the document you can create an Inventory list f. 0504088, Inventory list (matching sheet) f. 0504086.
Printing cash receipts using a fiscal registrar
Implemented connection of a fiscal registrar and printing of receipts directly from the program.
In the document “ Cash receipt order ”, click the “Print check” button to print a check for receipt of funds on the fiscal registrar.
In the document “ Expense cash order ”, clicking the “Print check” button prints a check for the refund of funds on the fiscal registrar.
Documents for conducting BSO inventory
During the BSO inventory, the company draws up the following documents:
- Order to conduct an inventory (form INV-22).
- Inventory list of securities and BSO (form INV-16).
- Cash inventory report (INV-15 form).
- Comparison statement of results (form INV-19).
The listed document forms are unified. Organizations also have the right to use independently developed document forms. In this case, the form must contain the necessary details, and its form must be approved by the head of the company.
Accounting for payments for educational services
The new document “ Planned payment receipts (education) ” is intended to record the schedule of payment receipts from students for subsequent monitoring of timely payment.
The new report “ Statement of payers for education services ” is designed to display information about payers for a student by period.
The new report “ Information about payers for education services ” is designed to display a list of students indicating information about the payer as of a specified date. Two report options are available: “Payer by student” and “Students by payer”.
The new report “ Planned payment arrears (education) ” is designed to monitor payment receipts according to the schedule specified by the “Planned payment receipts (education)” document.
Tax and statistical reporting
Expanding the range of regulated reporting forms
The following have been added to the regulated reporting forms:
- Statistics form 1-INVEST “Information on investments in Russia from abroad and investments from Russia abroad”, approved by Rosstat order No. 423 dated July 27, 2012; The form is used starting with reporting for the 1st quarter of 2013.
- Statistics form No. 11 (brief) “Information on the availability and movement of fixed assets (funds) of non-profit organizations”, approved by Rosstat order No. 406 dated July 27, 2012; The form is used starting with reporting for 2012.
- Statistics form 3-F “Information on overdue wages”, approved by Rosstat order No. 407 dated July 24, 2012; The form is used starting with reporting for January 2013.
- Statistics form P-4 “Information on the number, wages and movement of workers”, approved by Rosstat order No. 407 dated July 24, 2012; The form is used starting with reporting for January 2013.
- Statistics form P-6 “Information on financial investments”, approved by Rosstat order No. 423 dated July 27, 2012; The form is used starting with reporting for the 1st quarter of 2013.
- Statistics form Appendix No. 3 to form P-1 “Information on the volume of paid services to the population by type,” approved by Rosstat order No. 422 dated July 27, 2012. The form is used starting with reporting for January 2013.
Changes in electronic submission of regulated reporting forms
Uploading the Statement on the import of goods and payment of indirect taxes (introduced by the Protocol of December 11, 2009 “On the exchange of information in electronic form between the tax authorities of the member states of the Customs Union on the paid amounts of indirect taxes”) is implemented in version 5.06 format in accordance with the order of the Federal Tax Service of Russia dated 08/30/2012 No. ММВ-7-6/ [email protected] In accordance with the order, format version 5.06 is used for Applications submitted after 10/01/2012.
Methodological changes
In Form-4 of the FSS of the Russian Federation (approved by order of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 216n), a check of control ratios is implemented in accordance with the algorithms given in the order of the FSS of Russia dated March 14, 2012 No. 87. The check is performed either manually - using the “Check” button in the top command panel of the report form, or automatically - during the process of uploading the form in electronic form or when preparing a printed form. The test results are displayed in a separate window, which reflects both completed and erroneous relationships.
The declaration on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the customs union (approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n) was amended in accordance with the letter of the Federal Tax Service of Russia dated August 20. 2012 No. ED-4-3/ [email protected]
Technological changes
The downloading of packages for submitting reports to the Federal Tax Service in a universal format for submission at the place of request has been implemented. Requirements for the composition of electronic documents certified by the digital signature of a tax authority official, submitted by the taxpayer at the place of request, are posted on the website of the Federal Tax Service of Russia at the address: www.nalog.ru/html/docs/treb1.doc.
The ability to import external files for downloading statistical reporting forms, the implementation of which is not available in standard configurations, has been implemented.
Improved diagnostics for errors in loading external exchange components.
BSO accounting
1C: Accounting enterprise 3.0
In accounting, strict reporting forms (hereinafter referred to as SSR) are accounted for separately from other printed products (items) in off-balance sheet account 006. Double entry does not apply. Please note that the first subconto of this account is the BSO directory. This directory contains a list of types of BSO that are used at the enterprise - forms of work books, inserts for them, certificates, diplomas, licenses, certificates, forms of certificates of incapacity for work, receipts, insurance policies and other BSO.
To add information about BSO to the standard configuration of “1C: Accounting Enterprise 3.0”, you need to enter the directory “Strict reporting forms” through the “All functions” menu and find the general section “Directories”, which contains the directory “Strict reporting forms”;
According to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n, BSO must comply with the conditions given in paragraph 118 of the instructions, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, namely:
- must be printed in a form approved by a legal act of the authority;
- have a number, series, degree of protection;
- stored, issued and destroyed in accordance with special requirements.
