If you need to view detailed movement on a specific account in 1C 8.3 Accounting 3.0, then the standard Account Card report will help with this. The account card displays balances at the beginning and end of the selected period, as well as turnover. This report in 1C 8.3 makes it possible to find out where the amount on the account came from and, most importantly, from which account this amount came.
How to do an account analysis and in what cases it is convenient to use the Account Analysis report in 1C 8.3 is discussed in our article.
How to generate the Account Card report in 1C 8.3
You can generate the Account Card report in 1C 8.3 from the section Reports → Standard reports → Account Card:
Select the period for which you want to generate a report; check; if necessary, indicate the organization and Form:
Division
Division on Russian accounts is a rather complicated procedure. Using an abacus for this is sometimes simply irrational. If the example is convenient, let’s say you need to divide 280 by 2, then really, you just need to move half of the dominoes from each row to the right and then you get 140. But other examples, for the most part, require complex algorithms and good development of attention and short-term memory.
We also recommend reading:
- Storytelling
- Mnemonics: numbers
- Number search problem
- Rabbit problem
- Mental arithmetic
- Visuospatial Corsi test: description and application
- Concentration and attention span
- Continue the number line
- Zero. This important nothing
- How to teach a child to count quickly in his head
- Is it possible to count in your head and remember, like Daniel Tammet?
Key words:_D1001, _D1067, 1Mnemonics, 2Cognitive science
Account card analysis
Let's analyze the resulting report using an example:
- In the first column we see: what date was the movement on the account - 06/30/2016;
- In the second - what document caused the movement on the account: receipt document No. 0у00-000011 dated June 30, 2016;
- Next, which goods arrived and to which warehouse: paper clips arrived at the warehouse - Warehouse Store No. 2;
- In the next column - from whom the goods came - LLC "Knopka";
- We also see information: for what amount and in what quantity the goods were capitalized - 4,237.29 rubles. in the amount of 500 pcs.;
- Next, what account does the torn account correspond to – account 60.01;
- And in conclusion we see the current balance;
- The information in the other two lines of the report is similar to what we just looked at:
By clicking on any of these lines, we will go to the original source, that is, the receipt document. We see that the information from the document is reflected in the report. Each line in the document corresponds to a line in the report:
If necessary, in 1C 8.3 you can make changes to the receipt document. After making changes, click Post and Close and return to the report. Click the Generate button and see the changed data.
In the final line of the report we see the turnover for the period and the balance at the end of the period:
It would seem, what is there to learn here? We see the numbers in the “arrears” or “overpayment” column - that’s all, it seems, that you need to know. In fact, everything is not so simple at all. After sending a tax report or paying for the corresponding tax, the personal account card (CLC) reflects the amounts in the “accrued” and “paid” columns.
What to check here:
1. Is the accrual amount reflected correctly for the reporting period?
We send reports on an accrual basis, so the CLS reflects the difference between the total tax amount presented in the current reporting period (for example, January - October 2021) and in the previous reporting period (January - September 2021).
2. Are all tax payments reflected in the CLS?
There are cases when a payment is mistakenly sent to a personal tax account in another area. Such situations, for example, may be associated with the payment of resource taxes at the location of the property.
3. Is the balance displayed correctly in the “underpayment” or “overpayment” column?
Let's take a closer look at the situation regarding point 3.
Example 1.
KLS for UNDS of PE “Company” for 2021:
As we can see, the balance of arrears and overpayments as of September 19, 2019 is “zero” soums. However, there is no need to perceive the card data this way and panic! After the balance was displayed as of September 18, 2019, the program simply did not yet calculate the balance for transactions made later.
Therefore, you can calculate the correct balance as of September 19, 2019:
- to the balance of overpayment of 561,906 soums, you need to add the tax payment made on September 19, 2019 in the amount of 4,400,000 soums, and subtract the VAT accrual from the calculation for August 2021 in the amount of 3,721,579 soums.
Then we will receive the correct balance of overpayment as of September 19, 2019 in the amount of 1,240,327 soums.
Example 2.
CLS for personal income tax, where at first glance, after submitting the report, you have neither overpayment nor arrears. Again, this is an incorrect judgment.
The last balance was displayed as of September 20, 2019, and the personal income tax report was sent later - September 23, 2019. And the program has not yet calculated the balance as of this date.
You need to do the calculation yourself:
- from the balance of overpayment as of September 20, 2019 in the amount of 7,622 soums, we subtract the amount of personal income tax calculated for payment for August 2021 in the amount of 222,500 soums, and we obtain the amount of arrears as of September 23, 2019 in the amount of 214,878 soums.
Example 3.
Taxpayers whose estimated taxable profit for the reporting period is more than 200 BRV pay current income tax payments (Article 164 of the Tax Code).
Let's consider the CLS for the income tax of an enterprise whose estimated taxable profit for the fourth quarter of 2021 exceeded 200 BRV:
At first glance, the company has an income tax arrears. But if we look closely, we will see:
- as of October 31, 2019, the company had an overpayment in the amount of 61,203 soums;
- further reflects the obligation to pay the advance payment for November 2021 by November 11, 2019 in the amount of 25,000,000 soums. Moreover, it was already executed on November 5, 2019. The final correct balance of the overpayment as of November 11, 2019 will be 61,203 soums instead of the arrears reflected in the card in the amount of 24,938,797 soums;
- The company must make the next advance payment by December 10, 2019. And it is at that time that in case of non-payment, an arrears will arise in the amount of 24,938,797 soums.
We also remind you of liability for violation of deadlines for paying taxes and mandatory payments:
| Current legislature | Draft Tax Code 2020 |
| Violation of the deadlines for payment of taxes and other obligatory payments entails the accrual of a penalty in the amount of 0.045 %, and if the penalty is accrued by the state tax service authorities based on the results of a tax audit - 0.06% for each day of delay, starting from the next day after the due date for payment to the day payment inclusive (Article 120 of the Tax Code). | The interest rate of the penalty is taken equal to one three hundredth of the refinancing rate of the Central Bank of the Republic of Uzbekistan in force at that time. Penalties are paid to the budget or state trust fund into which the corresponding tax is paid by a separate payment order to accounts specially opened for these purposes. At the current refinancing rate (16%), the amount of the penalty will be approximately 0.053 percent (Article 130). |
| A business entity that has committed an offense for the first time while carrying out financial and economic activities cannot be subject to fines and financial sanctions (except for penalties) in the event of voluntary elimination of violations and compensation for material damage caused, including payment of taxes and other mandatory payments. deadlines established by law (Article 109 of the Tax Code). | Admission of guilt in identified tax offenses and voluntary payment of amounts of financial sanctions within ten days from the date of receipt of the decision of the tax authority to prosecute for committing a tax offense (Article 219) |
| Failure or untimely submission by a taxpayer to the servicing bank of a payment order for the payment of taxes and other obligatory payments to the budget and state trust funds entails a fine of 3 to 5 BRV. Committing an offense provided for in part six of this article repeatedly within a year after the application of an administrative penalty entails a fine of 5 to 10 BRV (Article 175 of the Code of Administrative Offenses). | No changes were made |
Business coach "Profi Training" Alexandra Tolmacheva.
Report settings Account card in 1C 8.3
Using the Show Settings button:
You can make the necessary report settings:
If you select monthly frequency, the report will display turnover for each month included in the period and for the period as a whole:
On the Picks tab, you can select a specific warehouse or specific item for which you want to view movement. Select the type of comparison from the drop-down list:
Let's generate a Report on the item Staples:
As we can see, the report reflected the movement only in the Staples nomenclature. On the Indicators tab, you need to select the indicators that should be displayed in the report. By default, accounting data and quantities are displayed:
If you only need quantitative indicators, then uncheck the BU (accounting data) checkbox. And we will see the following data:
And the last tab, Design, allows you to change the appearance of the report. You can select a design option from the list provided, for example Sea. We will see the following option:
You can add your own settings to the proposed design options in 1C 8.3.
For example, we want to highlight the debit movement of the item Staples with a certain color. To do this, use the Add button, then Condition, select Analytics Dt in the available fields and indicate Contains paper clips. Select Design, then select a color:
And we get the following version of the report:
By clicking the Print button, you can print the Account Card report to a printer, and you can also use the button to send the report by email from 1C 8.3:
How to send documents to buyers and suppliers by email directly from the 1C 8.3 program is discussed in the next article.
To understand where which documents and reference books are located in 1C 8.3 Accounting, what actions the program takes automatically and which you will have to do yourself, how to customize the program “for yourself”, what procedure for drawing up documents and regulatory reporting operates in the program - discussed in detail at our course on working in 1C 8.3 . For more information about the course, see the following video:
Please rate this article:
Registered users have access to more than 300 video lessons on working in 1C: Accounting 8, 1C: ZUP
Registered users have access to more than 300 video lessons on working in 1C: Accounting 8, 1C: ZUP
I am already registered
After registering, you will receive a link to the specified address to watch more than 300 video lessons on working in 1C: Accounting 8, 1C: ZUP 8 (free)
By submitting this form, you agree to the Privacy Policy and consent to the processing of personal data
Login to your account
Forgot your password?
Accounting for non-cash funds to account 51 – “Current account”
All non-cash payments can be made if you have a current account. It opens in a credit institution, otherwise called a bank. How to open a current account and what documents you need to provide, read this article.
To record the movement of non-cash funds of the organization, 51 accounting accounts are intended.
Is he active or passive?
Analysis of account 51 proves that it is active, it keeps records of the company's assets (non-cash money), and it always has a debit balance. The debit of account 51 is intended to reflect the receipt of non-cash funds (an increase in an asset), and the credit of account 51 is intended to reflect the write-off of non-cash funds (a decrease in an asset).
Currently, an organization is allowed to have several current accounts. Account 51 (download a list of accounts with which account 51 corresponds) can be divided into several analytical ones, each of which will keep records for each individual current account of the enterprise.
The primary document confirming the fact of debiting and receiving non-cash funds is a bank statement, which contains information about all amounts received and debited from the organization’s current account.
Funds are written off on the basis of a payment order, which is drawn up in 2 copies and sent to the bank; one copy is marked by the bank stating that the order has been accepted and returned. When you deposit money from the cash register to your current account, an announcement is issued for a cash contribution.
