Write-off from current account 1c. Document "Write-off from current account". Application nuances. Receipt to the current account

In the 1C 8.3 Accounting program, you can reflect not only the movement of funds through the cash register, but also through the current account of the organization. In this article we will describe in detail all the actions that need to be performed in the program to reflect the debit and credit to the current account.

Before you begin to reflect the movement of funds on your current account, it must be indicated in the program.

Open your organization’s card in the directory of the same name and follow the “Bank Accounts” hyperlink. You will see a list of all previously entered accounts. There may be several of them, but only one will be the main one.

When creating a new bank account, you will need to indicate its number, account currency and the bank in which it is opened. You can also specify other data if desired.

Debiting from current account

Payment order

First of all, you need to create a payment order in 1C Accounting. This document is necessary to instruct the bank to transfer a certain amount of money from your account to another.

In the “Bank and cash desk” section, go to “Payment orders”.

A list of previously created documents will open in front of you. For easy searching, various selections are available here. Actually confirmed orders in this list will have the “Paid” mark, which is highlighted in green.

Click on the “Create” button.

First of all, in the created document you need to correctly indicate in 1C 8.3 the type of transaction for writing off funds. It will depend on him what details you will need to fill out. In this example, this is payment to the supplier.

The contract will also be filled in by default with the main contract of the required type. In our case, the type of contract is “With a supplier”. If, on the contrary, we sell a product and go to get money for it, then the contract should look like “With the buyer.”

If provided for in the agreement with the counterparty, then a unique payment identifier is indicated. To reflect this operation in management accounting (if this option is enabled in the settings, as in our example), indicate the DDS item.

The payment amount and VAT rate are set manually. The VAT amount, as well as the purpose of payment, will be generated automatically. The purpose of payment is indicated as the total amount, VAT sum and agreement. If necessary, this field can be supplemented or adjusted.

At the very bottom of the form there is a field to indicate the payment status. It is not advisable to adjust it manually, since it will automatically change after the fact of debiting the funds is reflected in the program.

Subsequently, all payment orders are transmitted to the bank. This can be done in printed or electronic form. Many organizations use the Client-Bank program. It allows you to exchange data with the bank remotely. You can not only instruct the bank to transfer funds from your current accounts, but also receive data on receipts to them.

Debiting from current account

To reflect the fact of debiting funds from the current account, a document of the same name is used in 1C 8.3. It can be created either automatically (upon receiving data from the bank) or manually based on a payment order.

In our case, for simplicity of the example, we chose the second option. The created write-off document was filled in automatically.

The default accounting account is 51 “Current accounts”. In our case, payment is made to the supplier, so the settlement and advance accounts are 60.01 and 60.02, respectively. Of course, this data can be changed. When posting the document, a check will be made automatically to see if our payment is an advance payment.

All other details are filled in from the payment order. We will not change anything here and will pass the document. The document postings are shown in the figure below.

Now let’s return to the list form of the “Payment order” document. As was written earlier, our document automatically changed its status to “Paid”. This can be seen in the corresponding column.

In addition, write-off documents will be displayed in . They can be found in the “Bank and Cash Office” section.

Receipt to the current account

This document, like a write-off, gets into the program automatically after it is completed with the bank. In our example, we will consider entering it manually. You can create a document for receipt of a current account in 1C 8.3, as well as a write-off, from bank statements. To do this, click on the “Receipt” button.

The document is practically no different from a write-off. In this case, the type of operation will already be “Payment from the buyer”. Additionally, here you can specify the department and the invoice for payment (if one was issued). If you create a receipt document manually, then you also need to fill in the incoming number and date. When created automatically, this data will already be filled in.

After posting, the document will generate transactions that are shown in the figure below. As you can see, our payment of 80,000 rubles from Anticafe Strawberry was taken into account in the advances account. Just as with write-offs, in this case the program automatically determined this.

See also video instructions about bank statements:

– a modern accounting tool that allows you to register a variety of transactions, including such as the receipt of money into a bank account or debit from it.

First of all, you need to fill in the details of the current account (or several accounts) of our organization. To do this, use the “Bank Accounts” tab in the form of information about the organization:

The settlement accounts of counterparties who will transfer money to us and to whom we will transfer money must also be filled out. They can be filled out in the directory "" or directly in the bank documents of the program.

As a rule, modern banking transactions are carried out via an Internet connection using “Bank-Client” programs. At the same time, ready-made bank statements are loaded into the 1C database. In 1C you only need to fill out payment orders. However, the program allows you to create banking transaction documents manually.

Let's look at what it looks like in 1C: Accounting to write off and receive money through a bank.

Debiting funds from a current account in 1C 8.3

1. Usually, the document “ Payment order" It does not make accounting entries, but serves to transmit information to the bank that a transfer needs to be made from our bank account to the recipient’s account. To view or create a payment order, you need to go to the “Bank and Cash Desk” menu section (Bank – Payment orders).

The image shows that the document has a “Type of operation” field. The details and processing of the document itself depend on the choice of value in it. By default, the “Payment to supplier” type is automatically set; if necessary, you can select another.

The payment order must indicate such data as the recipient (counterparty) and his account, type and priority of payment, amount and purpose of payment. If there are several organizations or several current accounts, you should select an organization and its account. For types of transactions reflecting settlements with counterparties, indicate the agreement and the VAT rate.

Please note that the type of contract must correspond to the type of transaction:

• for “Payment to the supplier” you need an agreement “With the supplier”;
• for “Return to buyer” – “With buyer”.

The “Payment ID” field is used to indicate the UIN if necessary. If accounting is configured in the program, then in the payment order (as in all “monetary” documents) there will be a field “DDS Article”, which should also be filled out.

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In the document, the details of the organization and the counterparty are displayed as links; by clicking on these links you can edit the details. In addition, using the “Settings” button, you can configure the display of the name and checkpoint of the counterparty and organization, payment purpose, month, amount.

At the bottom of the document there is a “Paid” flag. It is not recommended to set it manually; this flag is set automatically when registering a payment in the program. The payment order is posted and stored in a journal. An unpaid “payment” can be identified by the absence of a payment mark:

Once completed, the payment order is sent electronically or in printed form to the bank. In 1C, electronic exchange with the bank directly from the program is possible, but this requires preliminary setup, which is performed by a specialist.

1. After payment for the order has passed through the bank, the document “ Debiting from current account" When executed, this document is created automatically after loading data from the bank. Otherwise, you need to enter it manually. The most convenient way to do this is from the payment order for which we want to reflect the payment: you need to open the “payment” and in it click on the link “Enter a debit document from the current account.”

A new document “Write-off from the current account” will be automatically created, completely filled out on the basis of our payment order. However, all details can be changed.

The accounting account is filled in by default - this is the accounting account for the funds in the current accounts of the organization.

The account for settlements with the counterparty and the advance account are set automatically based on the type of transaction. During the document posting, the program itself will decide whether this payment is an advance (by analyzing the calculations under the contract), and will make the appropriate posting.

The “Debt repayment” attribute determines the algorithm for analyzing settlements with the counterparty. If instead of “Automatically” you select “By document”, you will need to select a settlement document.

When posting, an accounting entry is made to write off funds from the current account according to the document transaction type and settings.

After the “Write-off from the current account” has been carried out, the “Paid” flag is automatically set in the original payment order and a link to the write-off document appears:

A payment note also appears in the payment order journal.

The entered debit document from the current account is saved in the journal, which is accessible through the “Bank and cash desk” section (Bank - Bank statements).

The program allows you to enter “Write-off from your account” directly in the journal of bank statements using the “– Write-off” button without first completing a payment order.

Receipt of funds to the current account

To register this operation in 1C 8.3, use the document “Receipt to current account”. As a rule, it is loaded into the program in finished form when exchanging with the bank. Manual entry of a document is available from the same journal “Bank Statements” by clicking the “+ Receipt” button.

Just like the write-off document, “Receipt to the current account” has the “Type of transaction” field, the filling of which determines the details and parameters of the document. The remaining data is also similar to the write-off document: accounting account, counterparty (in this case, he is the payer), amount and purpose of payment, and also, depending on the type of transaction of the document and the settings, agreement, VAT rate, settlement accounts, . If the document reflects payment from the buyer on a previously issued invoice, then you can select it in the “Invoice for payment” field.

Currently, payments made using corporate bank cards are widespread. This is facilitated by their versatility. The use of corporate cards is convenient when representatives of an organization travel within the country or abroad, when paying entertainment and business expenses, when receiving cash from ATMs and cash points.

Use of corporate cards by organizations.

To obtain a corporate card, an organization enters into an agreement with the issuing bank for its issuance and servicing. In this case, the organization opens a special card account in the bank.

According to the Instructions for the use of the chart of accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 55 “Special bank accounts."
A bank card is essentially an instrument through which the holder makes transactions on a bank account opened on the basis of a corresponding agreement with the bank (clauses 1.5, 1.8, 1.12 of Regulation No. 266-P). Therefore, transactions using a corporate bank card on an account with a credit institution are reflected in a separate sub-account opened to account 55.

In the chart of accounts in the 1C Accounting 8.3 program, a subaccount 55.04 “Other special accounts” was opened. Analytics is carried out on the account in the context of bank accounts opened for cards, and (if provided for by the accounting parameters) by cash flow items.

Let's consider the main operations on corporate cards: what accounting entries are generated and how these operations are reflected in 1C Accounting.

Replenishment of a corporate card.

The transfer of funds by an organization to the account to which the employee’s corporate card is issued is reflected by the entry:
Debit 55.04, Credit 51.

In the 1C Enterprise Accounting program, this operation is reflected using the document “Write-off from the current account” (section “Bank and cash desk”, “Bank statements”, “Write-off” button):

In the form of the new document “Write-off from the current account” we indicate the type of operation - “Transfer to another account of the organization”; as the recipient’s account we select the account opened for the corporate card from the “Bank Accounts” directory. We select account 55.04 as a debit account.

After posting, the document will generate a posting:

Withdrawing money from an ATM from a corporate card.

When withdrawing money from a corporate card, the employee actually takes it out of the account, and is subsequently required to report to the organization about its use.

Let’s assume that an employee withdrew money from a corporate card at an ATM and used it to pay in a store when purchasing goods and materials.

The operation of withdrawing money from an ATM is reflected in 1C Accounting with the document “Write-off from the current account.” In this case, it is necessary to indicate the type of operation - “Transfer to an accountable person”, accounting account - 55.04, select the account to which the corporate card is linked as a bank account, and indicate the employee - the card holder as an accountable person.

When conducting, a wiring will be generated Debit 71.01, Credit 55.04.

Bank commission when withdrawing cash from a corporate card.

When withdrawing cash, the bank withholds a commission. This operation is also reflected in 1C Accounting by the document “Write-off from current account”. “Other write-off” is selected as the transaction type, accounting account - 55.04, bank account - the account to which the corporate card is attached.

In the group of details we indicate the debit account - the account to which the bank commission is allocated - 91.02, as well as the analytics - from the directory “Other income and expenses” we select the item to which expenses for bank services are allocated.

When conducting, a wiring will be generated: Debit 91.02, Credit 55.04.

Confirmation of expenses on a corporate card.

After making an expense, the accountable person - the card holder - is required to report. In the 1C Accounting program, this is reflected in the document “Advance report” (I described in detail the procedure for filling out this document).

When filling out a document on the “Advances” tab, select the document “Write-off from the current account”, which reflects the write-off from the corporate card:

On the “Products” tab, fill in information about purchased inventory items, the inventory account and VAT:

When posted, the document will generate transactions:

Thus in the program 1C Enterprise Accounting 8 reflected basic payment transactions using corporate cards.

Documents in 1C for reflecting business transactions on the movement of non-cash funds in the current account of an enterprise are. You can find them in the Bank and cash department section:

Documents Bank statements in 1C 8.3 can be entered manually using the icons on the toolbar: “+” Receipt and “-” Write-off, reflecting the corresponding transactions of receipt of money to the current account or debit from the current account. The Download icon is used to automatically download a file in text format downloaded from the Internet Banking application:

To automatically download a statement in 1C 8.3, you must have a file in text format, previously downloaded from the Internet banking application. A link to its location should be indicated in the Download file field:

After automated downloading of files, you should check that they are filled out correctly in the 1C 8.3 database. In some cases, adjustments need to be made. Therefore, it is useful to review the process of entering statements manually.

An important point when filling out the Receipt document is the choice of the type of operation. The correct formation of accounting entries when posting a document depends on the choice of transaction type. When selecting different types of operations, the screen form of the document changes:

Receipt of payment from the buyer to the bank account

When you select this operation, lines appear in the document screen form for filling out the corresponding analytics for account 62 (sub-account Counterparty, Agreement).

Operations for debiting funds from a current account in 1C 8.3

By analogy with operations of receipts to a current account, the screen form of the document for debiting funds from the account and the accounting entries generated on its basis depend on the type of the selected operation.

The operations Payment to the supplier, Loan repayment to the counterparty, Loan repayment to the bank have the same filling principles as operations for the receipt of funds to the account. It is important to choose the right type of transaction, counterparty, agreement and cash flow:

Expense transactions can also be loaded into 1C 8.3 from a text file, which is generated by the Internet Bank software application of the servicing bank, using the Load button on the toolbar:

Let us consider in detail the most frequently used transactions of debiting from a current account in 1C 8.3 and settlement accounts.

Paying tax

For this operation, it is important to select the correct tax account in the chart of accounts, as well as the type of payment: tax, penalty or fine. The accounting entry creates a record on the debit of the tax account entered with the filled-in analytics of the type of obligation (tax, penalty, fine) and the credit of account 51:

Transfer to an accountable person

When you select this operation in 1C 8.3, account 71 is automatically entered into the posting; in the Recipient attribute, you should select the employee’s full name from the Individuals directory:

Debiting wages from a current account in 1C 8.3

The document must indicate the payroll on the basis of which the payment is made:

Salaries can be transferred according to several statements. To select several statements, click on the Split payment link and in the pop-up window, enter the statements required for payment. Moreover, the 1C 8.3 program monitors already paid statements, therefore, if one is selected, it displays a message stating that the selected statement has already been paid:

Salaries can be transferred according to the register or separately to the employee’s card. For these purposes, the directory of types of operations provides corresponding lines.

Debiting from a current account in 1C 8.3 for bank services

In 1C 8.3, this operation is used, in particular, to write off funds for bank services.

Statements for Cash Receipt/Withdrawal transactions may not be carried out. For this purpose, cash documents Expenditure/Receipt Cash Order are used. But if you make statements of such transactions, then there will be no double accounting entries.

The features of processing banking transactions in 1C 8.3: accounting accounts, documents, transactions, client bank are studied in more detail in the module. For more information about the course, watch the following video.

If your organization receives currency from foreign partners, then there is often a need to convert it into rubles. This operation is called “Sale of Currency”. Postings when selling currency in 1C 8.3 are formed taking into account exchange rate differences. They arise due to the difference in official exchange rates on the days of receipt and sale of foreign currency proceeds. In this article, read about selling currency in 1C 8.3 with an example and postings.

The sale of foreign currency in 1C 8.3 is reflected in accounting using account 57 “Transfers in transit.” Selling currency in 1C 8.3 is carried out in two stages:

1. Debiting money from a foreign currency account.
2. Crediting the ruble equivalent to a ruble account.

If the currency exchange rate has increased during the sale, then a positive exchange rate difference is recorded in accounting and tax accounting. It is reflected in the credit of account 91 “Other income”. If the exchange rate has decreased, then the debit of account 91 “Other expenses” reflects a negative exchange rate difference.

In this article, read how to carry out a currency sale operation in 1C Accounting 8.3 in 5 steps.

Step 1. Set up accounting policies in 1C 8.3 Accounting for selling currency

Go to the “Main” section (1) and click on the “Accounting Policy” link (2). A window will open to formulate the organization's accounting policy.

In the window that opens, in the “Organization” field (3), select your organization. Check the box (4) next to the inscription “Account 57 “Transfers in transit” is used when moving funds.” Click the OK button (5) to save the changes. Now you can make transactions to sell currency using account 57 “Transfers in transit”.

Step 2. Make a debit from a foreign currency account in 1C 8.3 Accounting

Let's give a specific example. Let’s say that on July 1, 2018, you received revenue in the amount of $3,000 in your foreign currency account. You want to transfer this entire amount to a ruble account on 07/03/2018.

In the window that opens, click the “Write-off” button (3). The “Debit from current account” operation window will open.

Step 3. In 1C 8.3, fill in the data for debiting from a foreign currency account

In the transaction window for debiting from a foreign currency account, fill in the fields:

• "Date" (1). Set the date for debiting the currency;
• “Type of operation” (2). Select “Other settlements with counterparties”;
• "Recipient" (3). Select your bank in the directory of counterparties;
• “Account Account” (4). Specify 52 “Currency accounts”;
• "Bank account" (6). Specify the currency account from which you are debiting funds;
• "Amount" (7). Specify the write-off amount in currency;
• "Treaty" (8). Select a currency agreement with the bank;
• “Item of expenses” (9). Select the article “Sale of foreign currency (write-off)”;
• “Settlement accounts” (10). Specify 57.22 “Sale of foreign currency”.

In the posting window, we see that 3,000 US dollars (14) were written off from account 52 “Currency accounts” (15) to account 57.22 “Sales of foreign currency” (16). The amount in rubles is also visible at the exchange rate of the Central Bank of the Russian Federation on the day of sale (17). This amount will be credited to the organization’s ruble account. The exchange rate during the sale increased, therefore a positive exchange rate difference (18) is reflected in the credit of account 91.01 “Other income” (19).

In the next step, we will move on to crediting money to the ruble account.

Step 4. Make a transfer to your current account in 1C 8.3 Accounting

Go to the “Bank and Cash Office” section (1) and click on the “Bank Statements” link (2). A window with bank documents will open.

In the window that opens, click the “Receipt” button (3). The “Receipt to current account” operation window will open.

Step 5. In 1C 8.3, fill in the information to be credited to your current account

In the transaction window for the receipt of money to the current account, fill in the fields:

• "Date" (1). Enter the date of receipt of money;
• “Type of operation” (2). Select “Proceeds from the sale of foreign currency”;
• "Payer" (3). Select your bank from the directory of counterparties;
• “Account Account” (4). Specify account 51 “Current accounts”;
• "Organization" (5). Please indicate your organization;
• "Bank account" (6). Specify the ruble account into which the funds are received;
• "Amount" (7). Specify the deposit amount in rubles;
• "Treaty" (8). Choose the same agreement with the bank that you specified when selling currency;
• “Income item” (9). Select the article “Purchase of foreign currency”;
• “Amount (val.)” (10). Specify the deposit amount in currency.

Press the “DtKt” button (13) to check the wiring. The posting window will open.

In the posting window, we see that the equivalent of 3,000 US dollars - 189,418.20 rubles (14) was credited to account 51 “Current accounts” (15). The same amount was written off from account 57.22 “Sales of foreign currency” (16). The operation to sell currency in 1C 8.3 has been completed.

Open SALT and make sure that “Transfers in transit” do not have a closing balance (17).

Also, do not forget that other income (18) and other expenses (19) that arise when money is received by the bank are not included in the profit tax base.