Standard Accounting Reports

In the last lesson, we closed the period and carried out routine operations regarding VAT. Closing the period completes our main process of business transactions.

In this lesson we will look at the results that we created in the 1C Accounting 8 program. Let's look at standard accounting reports that can be used to obtain information from the program and analyze it.

Turnover balance sheet

The "Turnover balance sheet" report is intended for generating a turnover balance sheet for all accounts (subaccounts) for a certain period of time.

Each line of the report corresponds to a specific account or subaccount. The accounts are ordered in ascending order.

For each account, the amounts of balances at the beginning and end of the period for debit and credit and the amount of turnover for the period are shown.

Chess sheet

The report is intended to generate a chess sheet for all accounts (sub-accounts) for a certain period of time.

Each line of the report corresponds to debited accounts, each column - to credited accounts. The accounts are ordered in ascending order.

For each account in the line, the amount of turnover for the period is shown in correspondence with the account in the column.

Account balance sheet

The "Account balance sheet" report is intended for generating a balance sheet for a selected account for a certain period of time.

In terms of the information displayed, the report resembles a fragment of the Turnover Balance Sheet report.

Account analysis

The "Account Analysis" report is designed to present data on turnover between the selected account and all other accounts for a certain period.

The report can be generated with detail by subaccounts or by analytical accounting objects (subaccounts).

Data can be displayed with an additional breakdown by time periods: month, year, etc.

You can display the expanded balance in the report. In this case, the expanded balance is calculated for each grouping level and for the account as a whole.

Account card

The "Account Card" report is intended to present a sample of invoice correspondences, ordered by date, that relate to the selected time period and in which the selected account was used.

The structure of the report is similar to the Subconto Card report.

Data can be displayed with an additional breakdown by time periods: month, year, etc.

Subconto analysis

The "Subconto Analysis" report is intended to present data on the selected type of subconto: opening and closing balances, turnover for the period according to accounts. A report can be generated not only by a selected subconto or several subcontos, but also by a subconto value or a subconto value attribute.

The report is generated with details on accounts. The report settings allow you to specify additional detail for subaccounts.

Data can be displayed broken down by time periods: month, year, etc.

You can display the expanded balance in the report. In this case, the expanded balance is calculated for each grouping level.

You can set the following settings in the report:

• Indicators
• Grouping
• Selection
• Sorting
• Decor
• Additional data
• Diagram

Turnovers between subcontos

The "Turnover between sub-accounts" report is intended to present data on turnover between the list of selected sub-accounts and the list of corresponding sub-accounts.

Subconto card

The "Subconto Card" report is intended to present a sample of invoice correspondences, ordered by date, that relate to the selected time period and in which the selected type of subconto was used.

The structure of the report is similar to the Account Card report.

Each line of the report corresponds to one account correspondence. The report displays summary information: the initial balance of the selected account, as well as the final balance and total turnover.

Data can be displayed with an additional breakdown by time periods: month, year, etc.

Posting report

The "Report on transactions" report is intended to present a list of correspondence accounts selected according to specified criteria.

Each line of the report corresponds to one account correspondence.

main book

The "General Ledger" report allows you to display information for each account (subaccount) about the balance at the beginning and end of the period, the turnover of the account with other accounts (subaccounts) for the selected period of time. The report is generated based on accounting data.

The report is generated using the button Form.

A more compact report type with a hidden header can be generated using the button Heading.

Report generation parameters can be set using the button Settings:

• In field Period You can set the report generation period: month, year, etc. If you need to display data in the report for periods in which there were no movements in the accounting accounts, then you need to check the box All periods.
• To detail data by subaccounts or by subaccounts of correspondent accounts, you need to check the box By subaccounts or By subaccounts of correspondent accounts.
• To display the expanded balance, you need to check the box Expanded balance. Additional parameters can be set on the tab Expanded balance, for example, indicate by subaccounts or by account analytics the expanded balance should be displayed in the report. By button Default You can fill in the default settings in the report and adjust them if necessary.
• When printing, you can display the data of each account (subaccount) on a separate sheet. To do this you need to check the box Split into sheets.

Express accounting check

An express check of accounting in the 1C Accounting 8 program helps to obtain summary or detailed information about the state of the information base data at any time.

An express check is a set of checks grouped by accounting sections. Each check ensures that there are no errors in the infobase data. Control may consist in compliance of credentials with certain provisions of the law or in compliance of data with internal algorithms embedded in the program.

As a result of the express check, a report is generated that shows the total number of checks performed and the number of checks during which errors were detected. The report can be printed or saved to a file.

The results of an express check can be displayed with details up to the accounting section or before each check. The report can show comments for each check performed:

• subject of control - what exactly the current inspection checks;
• the result of the check - whether errors were found during the check;
• possible causes of errors;
• recommendations for troubleshooting.

The scope of performed checks can be limited (button Show/hide settings). To prevent a check or check section from being performed, you need to uncheck the box.

Report "Analysis of the state of tax accounting for income tax"

The report is intended to identify possible errors in tax accounting data and take into account differences in the valuation of assets and liabilities.

The report contains an analytical analysis of the state of tax accounting and accounting for differences in the valuation of assets and liabilities, which is carried out by comparing data from accounting, tax accounting and accounting for differences in the valuation of assets and liabilities.

The report needs to be generated only after performing routine month-end closing operations.

The report indicators are grouped by economic content and presented in the form of graphic diagrams (block diagrams). Connections between blocks are reflected by arrows. The arrows illustrate the “transition” of value from one accounting object to another. The arrows come from blocks symbolizing objects being written off (their value decreases) and enter blocks symbolizing objects whose value is increasing.

Connections between circuits are indicated in two ways:

• using automatic transitions from one scheme to another;
• on the general diagram.

The transition from one scheme to another is made by double-clicking on the block with the indicators of interest. If the decoding of the requested indicator does not imply a transition to another scheme, then a transaction report opens, containing all the accounts for which this indicator was generated. Each account can be detailed by documents. To do this, you need to check the box Expand by documents command panel. The document can be opened directly from the report and adjusted if necessary.

A general picture of the location of the schemes and the connections between the schemes can be found in the section “Structure of the tax base”. The structure of the tax base is available when opening a report and using the button of the same name on the command panel of any scheme and decoding table. Using the structure of the tax base, you can go to the accounting section of interest.

The “Production” diagram reflects production costs for the production of finished products and services provided to third-party customers. Expenses attributed to the cost of services provided to in-house production units are not reflected in the report.

The “Cost of Assets” diagram in the block “Cost of goods, RBP, written off as expenses and depreciation” reflects the value of assets written off for reasons other than sales (write-off for own needs, write-off for other expenses, returns to suppliers, etc.) .

On the “Expenses for ordinary activities” diagram, in the block “Cost of goods, RBP, written off as expenses and depreciation”, the value of assets written off as expenses for ordinary activities is reflected.

In the “Expenses for ordinary activities” diagram and in the “Production” diagram, a discrepancy between the data in the “Direct costs” block for multi-process production is allowed if at some production stage the reclassification of costs from direct to indirect and vice versa is allowed. The same rule applies to the “Indirect costs” block.

In the "Tax" diagram, the analysis of the state of tax accounting is carried out by comparing the amount of income tax according to tax accounting data (profit statement) and according to accounting data, taking into account the recognition and write-off of permanent and deferred tax assets and liabilities (profit and loss statement). If the amount of income tax according to accounting data coincides with the amount of income tax according to tax accounting data, then tax accounting is regarded as correct.

The blocks illustrate the value of the organization's assets, liabilities, income and expenses according to the following data:

• accounting (yellow background),
• tax accounting (blue background),
• accounting for permanent differences in the valuation of assets and liabilities (pink background),
• accounting for temporary differences in the valuation of assets and liabilities (green background).

If for the indicators of one block the rule “Value estimate according to accounting data = Value estimate according to tax accounting data + Permanent and temporary differences” is not followed, then the block is surrounded by a red frame. This is a signal of accounting errors. It is recommended to consider the history of the formation of block indicators, find out the reason for non-compliance with the rule and eliminate it.

The report is not intended to analyze data on income and expenses related to activities with a special taxation procedure. With the exception of those expenses that are classified as activities with a special taxation procedure, as a result of distribution according to income received.
The report is not intended to analyze income that is not taken into account when determining the tax base (Article 251 of the Tax Code of the Russian Federation).

Report "Analysis of the state of tax accounting for VAT"

The report is intended for checking in the 1C Accounting 8 program the correctness of filling out the purchase book, sales book and VAT declaration. The report shows the amount of VAT accruals and deductions by type of business transaction.

The report needs to be generated only after completing regulatory VAT operations.

The report consists of a general scheme of the tax base and explanations of individual blocks of this scheme.

To return to the report outline from transcripts, click the button Tax base structure.

Each block reflecting the accrual or deduction of VAT contains two indicators:

• amount of calculated VAT (yellow background),
• amount of uncalculated VAT (gray background).

If a block contains entries with errors, a red exclamation mark is displayed next to it.

The sum of each report block can be decrypted.

Report "Availability of invoices"

The report is designed to monitor the availability of invoices received from suppliers.

When generating a report, you can set the following parameters:

• Availability of invoice - possible values:
  • Yes - when creating a report, the documents for which invoices are generated are taken into account,
  • No - documents for which invoices were not generated are taken into account,
  • It doesn’t matter - all documents that can be used to generate invoices are taken into account.
• In chapter List of documents You can set selection by documents.
  • Depending on the parameter value Selection the report is generated either on the basis of the documents specified in the section List of documents, or on the basis of all documents except those specified in section List of documents.
  • If the list of documents is not completed, a report is generated for all documents, taking into account other restrictions (organization, period, etc.).

The results of report generation are displayed in the section Result:

• A document base - a document is displayed on the basis of which an invoice is generated.
• Invoice - an invoice generated on the basis of a document. If the invoice details are specified directly in the base document, then the name of the base document is displayed.
• Conducted- a sign of posting an invoice.

Report “Tax Audit Risk Assessment”.

The form contains report management commands, a “quick” user settings field, and a report result field.

When opened, the “quick” user settings field displays the current list of parameters (the current settings option) by which you can select data for building a report. The list of "quick" user settings includes only those parameters that are defined for this during configuration, as well as those for which the mode " is specified in the user settings of each such parameter Fast access"By checking or unchecking parameters, as well as changing comparison conditions and comparison values, you can quickly obtain different slices of data.

To edit the full list of current settings, run the command " Settings". In the form that opens, selection conditions for generating a report are generated. The list may contain additional parameters.

To use existing settings, run the command " All actions - Select setting". In the list, select the desired setting and click the " button Choose".
The selection command is present only if the report or configuration has the " Storage of custom report settings".

The report may contain several options for report settings defined during configuration. To select the desired option, use the command " Select option". In the list, select the desired option and click the button " Choose". The list will contain those settings that were previously saved by the command " All actions - Save setting".

If the values ​​of all parameter settings are intended to be used to build a report in the future (possibly if the user has the right " Saving user data"), then a version of these settings can be saved. To do this, run the command " All actions - Save option". In the form that opens, enter the name of the option and click the button " Save".

If you want to change an existing option, run the command " All actions - Change option". In the form that opens, select an option and click the button " Choose". Make the required changes and save the result.

If you have made changes to the "quick" user settings field and want to return to the "standard" values ​​(values ​​that are saved for the current settings option), run the command " All actions - Set default settings".

To build a report, click the " Form Previous

The transaction report is a selection from the transaction journal according to certain specified criteria.

To generate a report, select "Posting report" menu "Reports" main menu of the program. A request for output parameters for this report appears on the screen.

Configuring the output of a transaction report

In the report settings request, you must indicate for what period you want to generate the report. The period is specified by selecting the start date of the period and the end date of the period.

Advice:
If you need a report for "standard" period (month, quarter, half-year, 9 months or year), use the period selection button.

The inclusion of transactions in the report can be limited by a filter. The filter is specified as a string. In general, a filter may contain one or more account correspondence and/or character strings, separated by semicolons ";" .

The correspondence looks like:

• n transactions with account n;
• n, m postings to the debit of account n from the credit of account m.

Here as n And m an asterisk may be indicated ( "*" ), it stands for any account. For example, filter "*,51" means that the report will include all transactions from credit account 51 “Current accounts”.

The report includes all entries from the transaction log that meet the following conditions:

• if the filter contains account correspondence, then the transaction must correspond to one of these correspondence;
• if the filter contains character strings, then the transaction must contain at least one of these strings - either in the column "Content", either in the name of the debit subaccount of the posting, or in the name of the credit subaccount of the posting.

Examples:

In the report settings form, you can save frequently used filters and use them later.

To save a filter in the list, click the button "Remember".

To use a previously saved filter, select it in the list of filters and click the button "Choose". In this case, the filter from the list is copied to the field "Filter".

To remove a filter from the list, select it and click the button "Delete".

Postings in the report can be selected for one specific currency. To do this, check the box "By currency" and select the desired currency.

Transactions can be selected by a specific journal number included in the transactions. To do this, enter or select the journal number.

Viewing a transaction report

For each transaction included in the report, the date, description of the transaction, debit and credit accounts of the transaction, the amount of the transaction and the name of the subaccount of the debit and credit of the transaction are provided, if analytical accounting is maintained for the debit or credit accounts of the transaction. For transactions expressed in currency, the report indicates the name of the currency, the amount in the currency and the exchange rate of the currency at which the transaction was made. The order of entries in the report corresponds to the chronological order of transactions in the journal entry.

Detailing report indicators

When the mouse pointer appears as a cross with a lens (on report lines) when you press a key Enter or double-clicking the mouse, the corresponding operation for viewing and editing is displayed on the screen. In this case, the cursor is automatically placed on the selected transaction in the opening window for viewing and editing the operation.

"1C:Accounting 8" contains the following standard reports:

• turnover balance sheet,
• chess sheet,
• account balance sheet,
• account analysis,
• account card,
• subconto analysis,
• revolutions between subcontos,
• subconto card,
• posting report,
• main book.

Report Turnover balance sheet is formed in the form of a table, each row of which displays information related to a specific account or subaccount. The accounts are ordered in ascending numerical order.

For each accounting account, the table shows the amount of balances at the beginning and end of the period (debit and credit) and the amount of turnover in debit and credit for the specified period.

Using the report settings panel, you can set or cancel the output of subaccounts, subcontos, currency amounts for accounts, and expanded balances.

Report Account balance sheet shows the beginning and ending balances, as well as turnover for the period for the selected account. You can obtain balances and turnover separately by analytical accounting objects (subaccounts), by organizations and divisions. You can generate a report detailing subaccounts.

Report Account analysis reflects the turnover between the selected account and all other accounts (sub-accounts) for a certain period, as well as the balances of the selected account at the beginning and end of the period.

The generated report is a table, the rows of which show the numbers of the corresponding accounts and the turnover in their debit and credit (respectively from the credit and debit of the selected account), as well as subtotals in the context of the established frequency.

Report Account card is a report with details down to the account, that is, to the posting. The generated report is a date-ordered selection of information about transactions that relate to the selected time period and in which the selected account was used.

The report is displayed in the form of a table, each row of which corresponds to one transaction. The table displays summary information: the initial balance for the selected account, as well as the final balance and total turnover.

The report settings allow you to set the display of subtotals based on the selected frequency: by day, week, etc. You can set the selection of transactions by subconto value.

Report Subconto analysis shows the beginning and ending balances, as well as turnover for the period for accounts that have the selected type of subaccount. For each subconto value, account details are provided.

Report Turnovers between subcontos displays a list of all turns between the list of selected subcontos and the list of corresponding subcontos.

Report Subconto card is a report with detail before posting, shows a selection of information, ordered by date, about transactions that relate to the selected time period and in which the selected subconto type or subconto value was used. The report settings allow you to set the display of subtotals based on the selected frequency: by day, week, etc.

IN Posting report information is displayed from transactions selected according to specified criteria: debit account, credit account, currency, document, text fragment that must be contained in the content of the transaction or the name of the subaccount.

Report Chess sheet contains a tabular representation of turnover between accounts for a selected period of time. The rows of the table correspond to debited accounts, the columns correspond to credited accounts.

Report main book shows for each account the beginning and ending balance and its turnover with other accounts for the selected period of time.

In the report settings, you can set the detailing by period (month, quarter, half-year, year). You can specify a split feature so that when printing a report, the data for each account is displayed as a separate sheet of the general ledger.

Standard reports in 1C for accounting and tax accounting

Standard reports are designed to obtain data on account balances and turnover, subaccounts and transactions in various sections for accounting and tax accounting.

Each type of accounting (accounting or tax) has its own sets of standard reports.

For accounting in “1C: Accounting 8” the following set of standard reports is provided:

1. "Turnover balance sheet";
2. "Chess sheet";
3. “Account balance sheet”;
4. “Account turnover”;
5. "Account Analysis";
6. "Account card";
7. "Analysis of subconto";
8. “Turnover between subcontos”;
9. “Subconto card”;
10. "Summary transactions";
11. “Report on transactions”;
12. "Main book";
13. "Diagram".

This report contains a tabular representation of the turnover between accounts for the selected period of time. The rows of the table correspond to debited accounts, the columns to credited accounts.

Posting report : information is displayed from transactions selected according to specified criteria. Using the default settings, the report will display a list of transactions, and, unlike the transaction journal, this list can be printed on paper. In the report setup form, you can specify the criteria by which transaction data should be displayed in the report: debit account, credit account, currency, document, fragment of text that should be contained in the content of the transaction or the name of the subaccount. “PR” (accounting for permanent differences in the valuation of assets and obligations) a similar set of reports is provided. Standard tax accounting reports have additional settings in the dialog area "Accounting type", which allows you to select one of the types of accounting for PBU 18/02: for accounting for temporary differences ( "VR"), to take into account permanent differences ( "ETC").

These reports can be seen in the menu "Reports". The reports use synthetic and analytical accounting data.

Any report can be generated for a specific organization and for a specific period of time.

The advantage of all standard reports is the ability to detail them (decipher them). This feature greatly facilitates the detection and correction of errors and allows you to quickly find answers to questions that arise in the current work of users.

Accountants very often encounter the need to create advance reports when making cash payments to employees. This document is necessary to confirm the amount spent or monetary documents issued to the employee previously.

Let's give a simple example. The employee was given a certain amount to purchase a ticket. Upon his return, he provides this ticket to the accountant in order to confirm how much money he actually spent. Then the accountant makes an advance report based on it.

Many more examples can be given. This includes the purchase of materials, goods (stationery, household equipment, etc.), fees, daily allowances, postage and much more.

In this article we will look at the step-by-step instructions for creating an expense report in 1C 8.3 and provide a sample of how to fill it out.

Issuance of funds

First of all, the employee is given money or monetary documents. This operation can be completed in 1C 8.3 through cash documents and monetary documents, respectively. They are located in the “Bank and Cashier” section.

In addition to the above methods, you can use debiting from a current account, but in our example this option will not be considered, because this type of transaction is more often found with cash rather than non-cash payments.

Below is an example of issuing cash to an accountable person. It generates postings for accounts Dt 71.01 – Kt 50.1. The accounting account is substituted, but it can be changed when filling out the document.

This document is also used in cases where there is an overexpenditure of issued funds. Simply put, the employee was given 1,000 rubles, and he spent 1,500 rubles with the permission of the manager. The difference of 500 rubles should be paid in cash.

Preparation of an advance report in 1C

The design of this document is almost the same in both version 3.0 (8.3) and 2.0 (8.2), so this article is suitable for everyone.

To make a new advance report, you need to go to the “Bank and Cashier” menu and select “Advance reports”. In the list form that opens, click on the “Create” button.

First you need to select the employee for whom the document and department are being drawn up.

The first tab lists the documents by which the employee received these funds. The currency and amount will be entered automatically.

Let's briefly look at the contents of the remaining tabs:

• The “Goods” tab contains a list of inventory items that were purchased by the accountable person. When you specify accounting accounts for these goods, receipt transactions will be generated.
• The third tab contains data on returnable containers that the employee received from the supplier.
• The “Payment” tab contains data on the amounts paid by suppliers for previously purchased goods, prepayment.
• On the “Other” tab, other expenses are indicated. In our case, we will report on this tab.

Before printing, you need to proofread the document. The printed form of this document is located in the “Print” menu - “Advance report (AO-1)”.

As we can see in the printed form and at the bottom of the document form, this employee has overspended.

This means that he spent more money than he was initially given. In our example, the difference of 100 rubles will be reflected in account 71.01. As previously stated, the difference in amounts must be returned to the employee using a cash document document for cash disbursement.

See also video instructions for filling out an advance report in 1C: