Preparation of financial statements for 2021 in the 1C: Accounting 8 program

Let's look at how to make a balance sheet in 1C: Accounting

One of the main reports among a company’s financial statements is its balance sheet (balance sheet in 1C).
It shows the financial and property situation of the company at the reporting date in monetary terms. The balance sheet contains information about assets, liabilities and equity. The balance sheet refers to regulated reporting, that is, it is used both by the company itself and is generated for the regulatory authorities at the place of state registration of the organization: the tax inspectorate and the state statistics body.

Balance sheet in 1C

Accounting has become fast and convenient thanks to the 1C program. Forms of financial statements are regulated by government agencies on the basis of regulations. The balance sheet in 1C is formed taking into account all changes, since using the built-in parameters for updating the configuration, the form of regulated reporting is promptly updated.

The printed form of the balance sheet in 1C is compiled according to Form No. 1, approved by Order of the Ministry of Finance of the Russian Federation No. 66n “On Forms of Accounting Reports of Organizations” dated 07/02/10, as amended on 04/06/15. The report form has the form of a table consisting of two parts:

• Asset – property of the organization;
• Liabilities are the things by which property is formed.

Photo No. 1. Printable balance sheet form in 1c accounting 8 edition 2:

Balance sheet.

All information about the organization is formed in the header of the printed form of the document:

• Full name;
• TIN;
• Kind of activity;
• Type of ownership;
• Currency and units of measurement of indicators;
• Legal address.

This data is taken into the printed form of the document automatically from the section containing information about the company.

The document displays the date of compilation, the name of the indicators, their line code, the value of the indicator in monetary terms at the beginning and end of the reporting period.

In order for the balance to converge in the 1C program, it is necessary to first carry out all the documents and operations on the basis of which it is formed.

Photo No. 2. Screen balance form in 1C:

Screen form

Photo No. 2 shows that the document cells are painted in several colors:

• White means the cell cannot be manually edited;
• In yellow, users can enter the required information;
• In light green fields, indicators can also be changed, and they are generated automatically by the program, based on data from yellow and white cells;
• Indicators in green cells also appear automatically. They change if the data in the light green cells is edited.

In the electronic form of the report, you can manually change the settings of light green cells to the following parameters:

• Only automatic filling, no manual adjustment;
• Automatic filling with adjustment;
• No auto-fill.

Photo No. 3. Balance sheet section in 1C 8:

By right-clicking on any balance sheet indicator in 1C 8, a section will appear as shown above. The “Decipher” button will make it possible to track the algorithm for calculating the indicator and see from which standard report the amount is added to the report. The “Add and remove line” buttons will perform the corresponding actions in the balance sheet form.

Step-by-step formation of a balance sheet in 1C 8.2

It’s easy to create a balance sheet in 1C Accounting 8 edition 2, to do this you need to follow these steps:

1. Open the program, in the working field that appears in the top menu, click on the “Reports” button, select the 1C-Reporting item, sub-item “Regulated reports”;

Photo No. 4. Regulated reports:

Regulated reports

2. By left-clicking on the sub-item “Regulated reports”, a window will open as shown below. Here you need to select an organization, in this example – Trading House “Complex LLC” and the reporting period, in the example 1st quarter of 2021. Then click on the “Create” button - the “Types of reports” window will open;

Photo No. 5. Menu “Types of reports”:

Types of reports

3. In the “Types of reports” window that opens, in the “All” tab, in the “By categories” section, select the “Accounting statements” item, to do this, click on “+”. A list of financial statements will appear on the screen. In this list, find the item “Accounting statements since 2011” and click on the “Select” button;

Photo No. 6. Accounting statements since 2011:

4. In the “Accounting Statements” window, you need to specify the organization for which the balance sheet will be generated in 1C 8 2, specify the period of compilation, and indicate a commercial or non-profit organization. The printed form of the document is formed taking into account the latest changes in legislation - current information is reflected in the line “Form edition”. When all parameters are specified, click the “Create” button;

Photo No. 7. Specified parameters for financial statements:

5. An empty balance sheet in 1C will appear on the screen. It is filled in with data when you click on the “Fill” - “Current Report” button. The total in the asset cell must agree with the total in the liability cell. Otherwise, the balance in 1s will be drawn up incorrectly;

Photo No. 8. Filling out an empty balance with data:

6. The document is generated, filled out, the indicators match. Now they print it, click on the “Print” button, it is located in the first top line above the document screen form. The “Select printed form” window that opens gives you the right to select the printed form of the document, depending on which regulatory authority the reporting will be submitted to. In 1C, the balance is printed immediately or a printed form of the form is viewed on the screen;

Photo No. 9. Balance print:

Balance print

7. The balance is saved in 1C 8 by clicking on the “Write” button; in the picture above it is highlighted with an orange background.

The program provides a calendar for an accountant. He tells you what report and within what time frame must be submitted to the regulatory authorities. Information in 1C is generated according to the due date of delivery. To open it, click on the “Main” menu - in the “Tasks” section, select the “Task List” item, as in the picture below.

Photo No. 10. Accountant’s calendar:

Preparation of financial statements for 2021 in the 1C: Accounting 8 program

Features of preparing financial statements for 2021 in the 1C: Accounting 8 edition 3.0 program.

The materials are current as of November 20, 2019.

Reproduction of the article is permitted with the author indicated and a link to the source

A video was recorded based on the materials in this article; if you prefer to listen and watch, you can watch it on the channel

In the 1C: Accounting 8 edition 3.0 program there are 3 forms of financial statements for commercial organizations.

Two forms “Accounting statements (since 2011)” and “Simplified accounting statements”.

If you don’t have any of them on the Favorites tab, then go to the All tab, find the required form in the Accounting statements folder and put an asterisk to the right of it.

Please note that “Simplified accounting reporting” is not only for organizations using a simplified taxation system, this small compact form, consisting of only 2 reports with collapsed indicators, can be submitted by organizations related to small businesses that apply any taxation system, including including OSNO.

The form “Accounting statements (since 2011)” has 2 editions:

• dated April 19, 2019 No. 61n (for 2021).
• dated April 19, 2019 No. 61n (for 2021).

They differ in the “Income Statement”.

The choice of the form of financial statements is selected when creating financial statements.

If the organization does not apply PBU 18, then for 2021 we select the Accounting Statement “dated 04/19/2019 No. 61n (for 2021)”.

If an organization applies PBU 18 and in 2021 used the Cost method (or it is also called the deferment method), then we also select the Accounting statements “dated 04/19/2019 No. 61n (for 2019)”.

But if an organization applies PBU 18 and has already used the new Balance Sheet method in 2021, then for 2021 it must submit reports in the form “dated April 19, 2019 No. 61n (for 2020).”

There have already been questions that when preparing the Accounting Statements, it is not possible to select the Accounting Statements dated 04/19/2019 No. 61n (for 2021) or the Accounting Statements dated 04/19/2019 No. 61n (for 2021). This is precisely due to the choice of method for maintaining deferred assets and liabilities in the accounting policy of the 1C: Accounting 8 program.

If we chose the balance sheet method, then we will not be able to fill out the “Statement of Financial Results” from the Accounting Statement form No. 61n dated April 19, 2019 (for 2021)

Features of filling out the title page of financial statements.

If an organization is subject to a mandatory audit, then it is necessary to submit an audit report to the tax authority either together with the financial statements or separately within 10 working days after its receipt, but no later than December 31.

When filling out the title page of the financial statements, indicate that “The financial statements are subject to mandatory audit” and, if possible, indicate the details of the audit organization that conducts the audit (if already known). You can select from the Contractors directory using the link “Organization to fill out the report”

But if the indication of the Name and Taxpayer Identification Number of the audit organization is not mandatory for completion, then the indication “Yes” or “NO” is mandatory for uploading in electronic format.

Those. even if the organization is not subject to mandatory audit, it is necessary to put a cross in the NO field.

When submitting an audit report along with financial statements, it must be prepared in PDF format and attached to the “Additional files” tab.

If the audit report is submitted after the financial statements have been sent, then it is sent in the form of a package with additional information. documents for the Federal Tax Service through the menu item More - Send a package with additional. documents for the Federal Tax Service.

Moreover, sending a package is possible only for a submitted report with the status “Passed”.

Also on the title page, pay attention to the choice of the Type of reporting.

Reporting can now only take 2 types:

• Regular. If this is reporting for a full year, then code “34” is automatically set. If this is reporting for the first reporting year of the organization (i.e. not complete), then the code “94” is automatically set
• Liquidation. The code “90” is automatically assigned.

There is no longer a separate code for interim liquidation financial statements.

There is one more issue that we encountered in filling out the title page.

On January 1, 2013, the OKOPF OK 028-2012 version was adopted and put into effect.

Unfortunately, I still see old organization codes for OKOPF in 1C databases.

The current OKPOF consists of 5 digits, for example LLC - 12300, JSC - 12200, PJSC - 12247, IP - 50102, etc.

The control ratios of the financial statements for 2021 also check the bit depth of this field.

Let me remind you that OKPOF is installed in the organization details in the Statistics Codes group.

Well, in conclusion, the most popular question of this month:

The accounting statements do not check the control ratios and the protocol comes:

“The declaration contains errors and requires clarification”

errors found

Code: — Description: 0400400010 The control ratio of the NBO form indicator is violated.

The whole problem is that the reporting for 2021 checks the control ratios established by Letter of the Federal Tax Service of Russia dated July 31, 2019 No. BA-4-1/15052,” which do not take into account rounding errors.

I’ll show you with a real example of the Simplified Accounting Reports form.

In this reporting, control ratios are not met based on data from the previous year 2021. And although reporting with exactly the same data was accepted last year, this year the protocol requires clarification.

At first glance, the balance seems to be correct and there are no errors.

But if you add up the indicators of lines 1210, 1250 and 1230 for 2021, then their sum will not be equal to the final balance line of 1,600.

1 498 + 1 467 + 186 is not equal to 3 150

If we take these figures in rubles before rounding to the nearest thousand and add 1,497,753.09 + 1,466,516.97 + 185,549.82, we get 3,149,819.88.

As we can see, the equality is satisfied.

That is, all the indicators in the report are correct, but when adding rounded numbers mathematically, the equality does not hold. This is exactly what the control ratios tell us.

Having understood the essence of the problem, the tax authorities issue a Letter dated February 18, 2020 No. VD-4-1/ [email protected] , in which it explains that the financial statements are considered accepted

and enters the GIRBO after the organization receives a receipt of acceptance, or a notice of entry,
or a notice of clarification
.

The Federal Tax Service draws attention to the fact that sending a notification of clarification to an organization is not a basis for refusing to accept a legal copy of financial statements and the audit report. If the tax authority sent a receipt of acceptance and a notification of clarification to the organization, then the financial statements are already considered accepted

.

The notice contains a proposal to provide clarifications or make corrections to the statements. At the same time, in relation to financial statements, the notification of clarification is of a recommendatory nature.

. Having received it, the organization has the right to decide whether or not to send the adjusted financial statements to the tax authority.

And in conclusion, I remind you that as of January 1, 2020, financial statements are not submitted to the Federal State Statistics Service (with rare exceptions). (Federal Law of November 28, 2018 No. 444-FZ)

If you have any questions, you can ask them to me at

A video was recorded based on the materials in this article; if you prefer to listen and watch, you can watch it at

Other operations for balance in 1C 8.2

In addition to the fact that a balance sheet can be generated and printed in the 1c program, other operations are also performed with it, for example:

• Reuse it. It will be located in the “1C - Reporting” section. You can open the section using the commands Reports - 1C-Reporting - Regulated reports. You can reopen the document and make changes to it if necessary;

Photo No. 11. Balance adjustment menu:

Balance adjustment menu

Check the report. You must select “Check” - “Check upload”. 1C shows existing errors for further correction;

• After correcting errors, the balance can be uploaded to any external media and sent to the Federal Tax Service.

In addition to the balance sheet, in 1C such operations can be done with other regulated reports. By left-clicking on the “Regulated Reports” sub-item, a window will open as shown below.

Here you need to select an organization, in this example - Trading House "Complex LLC" and the reporting period, in the example, the 1st quarter of 2021. Then click on the "Create" button - the "Types of reports" window will open; In the "Types of reports" window that opens, In the “All” tab, in the “By categories” section, select the “Accounting statements” item, to do this, click on “+”. A list of financial statements will appear on the screen. In this list, find the item “Accounting statements since 2011” and click on the “Select” button;

Other balance transactions

In addition to generating and printing a balance sheet in the 1C program, you can perform other operations with it:

1. Reuse. You can reopen the document and make changes to it if necessary;
2. Checking the report. When you select the operation “Check” - “Check upload”, the program will show existing errors for further correction;
3. After correcting errors, the balance can be uploaded to any external media and sent to the Federal Tax Service.
4. Getting details. In the balance sheet, you can get detailed details for any figure. To do this, you need to select it and click on the “Decrypt” button. After this, the program will open a decryption of the amount in a separate window.
5. You can also add your own lines to any item in the report by clicking on the “+Add line” link.

Why explain the balance?

Reporting must be reliable and complete and provide the user with a clear picture of the financial position of the organization. In the balance sheet and Form 2 we present generalized indicators, from which, as a rule, it is difficult to draw comprehensive conclusions. This means that they need to be explained.

Let’s take the line “Accounts receivable” as an example. To put this figure in the report, you need not only to collect the balances of all settlement accounts, but also to take into account the amount of the reserve for doubtful debts (if any). It is not shown separately in the balance sheet, and interested users (owners, investors, regulatory authorities) need additional explanations in this regard.

All organizations must formulate explanations, with the exception of:

• small enterprises entitled to simplified accounting and reporting;
• public organizations that do not conduct business activities and have no sales.

Moreover, explaining the balance is in the interests of everyone who cares about their reputation. The more fully the figures from the report are disclosed, the more transparent the company’s activities will appear. Such reporting will help not only strengthen your credibility, but also attract new investors. Explanations on the balance sheet will also allow you to avoid unnecessary questions from regulatory authorities.

NOTE! Clause 39 of PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n) stipulates that companies have the right to provide additional information along with reports if it is useful for external users of the reports. At the same time, the Ministry of Finance believes that companies are obliged to disclose information related to accounting reporting (information of the Ministry of Finance dated December 4, 2012 No. PZ-10/2012).

What information does the balance sheet note contain?

Usually, no explanations are provided separately for the balance sheet alone. Since it is not compiled alone, but as part of the reporting, an explanation is given immediately for all submitted reports.

It should be noted that all traditional reports decipher some lines of the balance sheet, that is, they are also its explanations.

So, from the financial results report we learn about the amount of net profit for the period, and it is an integral part of the line “Retained earnings (uncovered loss)” of the balance sheet.

The cash flow statement provides information on how the “Cash and Cash Equivalents” line indicator is generated (broken down by line of business).

The statement of changes in capital deciphers the information reflected in section 3 of the balance sheet.

The remaining lines also require decoding and explanation. They are usually presented in the form of tables - they are convenient and visual. You can develop their form yourself, or you can use ready-made samples - they are in Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

NOTE! Order No. 66n contains an example of preparing explanations for balance sheet information about intangible assets, R&D, fixed assets, financial investments, inventories, debts of debtors and creditors, estimated liabilities, and state aid.

Printing financial statements

To print financial statements, use the “Print” button on the command panel of the report form. When you click it, you should select the type of printing form from the drop-down menu (Fig. 32).

Rice. 32

To print a legal copy of the accounting (financial) statements, the print form selection switch should be set to the “Forms as amended by Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010.”

To print accounting (financial) statements for submission to the tax authority if the organization does not use electronic document management with tax authorities, the print form selection switch should be set to the “Forms in the form of a machine-readable form with a two-dimensional barcode PDF417” position. To generate a machine-readable form, a unified printing module developed by the Federal Tax Service of Russia is used. If the module is not already installed, selecting this print form option will launch the print module installation program. Please note that explanations to the balance sheet and financial statements in the form of a machine-readable form are not printed, since this is not provided for by the order of the Federal Tax Service of Russia, which approved the format for presenting accounting (financial) statements on machine-readable forms.

If for some reason the organization is not able to print forms in the form of a machine-readable form with a two-dimensional PDF417 barcode, then the print form selection switch should be set to the “Forms with a title page of the form according to KND 0710099” position.

For each print option, you can select “Print Now” or “Show Form”.

If you select the “Print immediately” option, the reports will be printed immediately without preview. When you select the “Show form” option, a reporting preview form is displayed on the screen (Fig. 33-35).

Rice. 33

Rice. 34

Rice. 35

What does a sample explanatory note to the balance sheet look like?

There is no single sample of explanations for the balance sheet. Everyone explains what they consider necessary and useful for reporting users.

We'll show you what an explanation of a balance sheet might look like using an example.

Explanations to the balance sheet

JSC "Symphony" for 2021

1. General information

Joint Stock Company (JSC) "Symphony" was registered by the Federal Tax Service No. 6 for Moscow on October 29, 2009. (The following information can be provided: OGRN, INN, KPP, details of the state registration certificate, address.)

The balance sheet has been compiled in accordance with the accounting and reporting rules in force in the Russian Federation (if the balance sheet is prepared according to IFRS, this must be indicated).

Authorized capital: 1,000,000 (one million) rubles.

Number of shares: 1,000 pieces with a par value of 1,000 (one thousand) rubles.

Main activity: milk processing and cheese production (OKVED 10.51).

Composition of affiliates:

Steklov Andrey Anatolyevich - member of the board of directors;

Zavarzin Stepan Nikolaevich - member of the board of directors.

2. Basic accounting policies

The accounting policy was approved by order of the director dated December 25, 2017 No. 156 (the following is a brief summary of its main provisions: depreciation methods, methods of assessing assets and liabilities, etc.).

3. Balance sheet structure (each line is shown as a percentage of the balance sheet currency, changes for the period are calculated).

4. Assessment of the value of net assets (the value of net assets is correlated with the authorized capital).

5. Analysis of the main financial indicators (financial ratios are indicated: liquidity, reserve coverage, autonomy, return on assets, etc.; this section also analyzes the degree of dependence on creditors, position on the securities market, etc.).

6. Composition of fixed assets (rub.):

7. Estimated liabilities and provisions

As of 12/31/2018, an estimated liability for payment of regular vacations was formed in the amount of RUB 1,426,000, the number of unpaid vacation days is 67, the due date is 2021.

The reserve for doubtful debts was formed in the amount of RUB 1,678,000. due to the presence of overdue and unsecured debt of Quiet Dawns LLC.

A reserve for impairment of the value of inventories was not created due to the absence of signs of impairment of inventories.

8. Labor and wages

Payables for wages as of December 31, 2018 amounted to RUB 1,679,000. (for December 2021, payment deadline: 01/15/2019). Personnel turnover in the reporting period was 24.98%, the payroll number was 167 people. The average monthly salary is 20,675 rubles.

9. Issued and received security and payments (all their types are indicated).

10. Other information

(A list of extraordinary facts, their consequences, a description of significant facts that affected the balance sheet indicators, major transactions completed, events after the reporting date, adjustments made and other necessary information is provided.)

Director of JSC "Symphony" Devyatov Devyatov A. N. 03/20/2019

Filling out and setting up a regulated report

Let's look at working with reports using the example of Accounting Reports. When creating a report, select the organization and period:

Setting up report sections

When you open a report, a list of its sections (pages) opens on the left:

The given composition of pages can be changed. Some reports may not have all sections available by default. To view all pages, go to the “More - Settings” menu:

In the window that opens, you can include or exclude pages by checking or unchecking the boxes.

On the “General” tab, additional settings are specified:

For example, you can set the format in which amounts are displayed.

How report fields are filled in

Typically, reports consist of a title page and various tables.

The title page is filled in automatically (yellow cells), information is taken from the information base data, for example, from an organization card.

The TIN, checkpoint, address of the organization, various codes, etc. are automatically filled in. If necessary, yellow cells can be changed manually, and for some of them you can select prepared values. To do this, click on the cell twice with the mouse:

Cells in tables are filled in according to the following rules:

• Light green - automatic, can be changed manually.
• Dark green - automatic, cannot be edited. Filled in based on other cells.
• Yellow - manually.
• White fields are filled in by default and cannot be changed.

Based on the completed numbers, you can view the transcript by clicking the corresponding button:

The result shows where the numbers came from:

How to check the report

After filling out the report, you can check it by using the “Check” button:

How to print a report

To print the report, click the “Print” button:

Then select one of the print types and click “Show Form”:

The form will open:

Next, print the report or save it to a file.

How to download and send a report

To send a report to government agencies, you can upload it to a file, or send it directly if the 1C-Reporting service is connected. To perform these operations, click the corresponding buttons at the top of the report:

After submitting the report, change its status to “Submitted”: