The Accounting Law prescribes mandatory inventory for inventory items. Inventory of goods and materials is carried out according to a plan approved by the manager. In addition, the reason for conducting an unscheduled inventory may be a change in the materially responsible person (MRP). A shortage of inventory items or, in some situations, surpluses can be discovered during an inventory count.
Any discrepancies found between accounting data and the actual quantity of inventory items should be registered in accounting (hereinafter referred to as accounting) and tax accounting (hereinafter referred to as TA) during the period when discrepancies are identified.
The 1C Accounting 8.3 program allows you to draw up documents for conducting an inventory of goods and materials, write off identified shortages, and capitalize identified surpluses.
How to conduct an inventory in 1C 8.3
Step 1. Creating a Goods Inventory document
The document Inventory of goods in 1C 8.3 is a universal document. It is used when conducting an inventory of the following types of inventory items:
- Goods (account 41);
- Materials (count 10);
- Finished products (account 43);
- Non-current assets (account 08).
Using the Goods Inventory document, you can document inventory results for all types of warehouses:
- Wholesale;
- Retail (automated point of sale);
- Manual point of sale.
The Goods Inventory document is created through the section Warehouse – Inventory – Inventory of goods:
Press the button Create:
Fill in the title of the document:
- In field Number
- In field From
- In field Organization- name of company;
- In field Stock– a warehouse for which inventory is carried out. Installed from the Warehouses directory. If the field is left empty, the document will display material assets for all warehouses;
- In field Responsible person– responsible person, indicated from the directory Individuals. If this field is left empty, then the document will display material assets for all responsible persons:
Step 2. Filling out the table in the Inventory of goods document
The document table Inventory of goods contains three tabs: Goods, Carrying out inventory, Inventory commission.
Fill out the Inventory Commission tab
On the bookmark Inventory commission, using the button Add, We select members of the commission from the directory Individuals. The flag indicates the employee who will be appointed as the chairman of the inventory commission:
Fill out the Inventory bookmark
- field Period– timing of inventory;
- field Document– details of the document providing the basis for the inventory;
- field Cause– reason for taking inventory:
After filling out the bookmarks Carrying out inventory and Inventory Commission, using the button Seal, You can create a printed form of the Order to conduct an inventory (form No. INV-22):
Fill out the Products tab
Bookmark Goods filled in 1C 8.3 automatically when clicked Fill – Fill according to stock balances:
- 1C 8.3 analyzes the balances of inventory items at the time of inventory for the specified Warehouse and distribution center and displays the name of inventory items (Nomenclature column), accounting quantity and accounting amount (according to accounting data) in the tabular section;
- In the columns Quantity actual and Amount actual. accounting information is duplicated. These data may be changed during inventory. The difference between the actual and accounting quantities of inventory items will be indicated in the Deviation column;
- If an object is detected that is not reflected in accounting, it is entered into the tabular section using the button Add:
The Goods Inventory document does not create movements in accounting registers. The document can be recorded and processed using the button of the same name:
Step 3. View printed forms of the document Inventory list of goods and Matching sheet
The results of the inventory in 1C 8.3 are reflected in the document Inventory list of goods. From the document Inventory of goods, print out the standard form Inventory list of goods (form No. INV-3). To open the required printable form, press the button Seal and select Inventory list of goods (INV-3):
An example of filling out page 2 of the Inventory List of Goods (INV-3) report:
If, based on the results of the inventory, discrepancies were found between accounting and actual data, then in 1C 8.3 you can make a matching statement in the INV-19 form.
Press the button Seal, select the Matching Statement (INV-19):
Sample of comparison sheet No. INV-19 for inventory inventory results:
Surplus inventory items during inventory in 1C 8.3
Capitalization of surplus inventory items discovered as a result of inventory:
- In accounting, surplus inventory items are accounted for at current market value. Posting Dt accounting account – Kt account 91.1 as other income;
- In NU, surplus inventory items found during inventory are taken into account as non-operating income by virtue of clause 20 of Article 250 of the Tax Code of the Russian Federation.
Step 1. Creating the Goods Receipt document and filling it out
To capitalize surplus inventory items discovered as a result of inventory, use the button Create based on – Further Posting of goods:
Filling out the title of the Goods Receipt document:
- In field Number– document number automatically generated by 1C 8.3;
- In field From– date, month, year of the document;
- In field Organization– filled in automatically from the Goods Inventory document;
- In field Stock– warehouse where detected inventory items will be taken into account;
- In field Income item– item of other income and expenses; income in accounting and accounting records will be included in it:
The tabular form of the Goods Receipt document is filled in automatically from the Goods Inventory document. All inventory items for which surpluses have been identified are transferred to a tabular form:
Step 2. Posting the document Receipt of goods
By button Conduct
Step 3. Printing the Goods Receipt document
Print the invoice by clicking on the button Invoice for goods receipt:
Lack of inventory items during inventory in 1C 8.3
During the inventory, a shortage of inventory items may be identified. In this case, in 1C 8.3 Accounting 3.0 it is necessary to enter an operation to write off inventory items.
Step 1. Creating a document Write-off of goods and filling it out
To document shortages during inventory in 1C 8.3, a document is created . This document is generated from the document Inventory of goods using the button Create based on:
Filling out the document Write-off of goods:
- In field Number– document number automatically generated in the 1C 8.3 database;
- In field From– date, month, year of the document;
- In field Organization– filled out automatically from the Goods Inventory document;
- In field Stock– warehouse where inventory items were taken into account.
The tabular form of the document is filled in automatically from the Inventory of Goods document. All inventory items for which a shortage has been identified are transferred to a tabular form:
Step 2. Posting the document Write-off of goods
By button Conduct The following transactions will be created:
During the operation of an enterprise, for various reasons, there is a need to compare the remaining goods in the warehouse and the data of the 1C 8 accounting system, and to carry out an inventory.
In this example, we will look at how to properly carry out accounting, inventory, goods in a warehouse, what documents to use and how to prepare them correctly.
Please note that all examples and location of documents/reference books are described in the full interface of the 1C 8.2 USP program.
So the first step. We draw up the document “Inventory of goods in warehouses”.
In the document log, click the “Add” button
In the new document window, you must fill in the organization and warehouse for which we will conduct an inventory.
Also in this document there are conditions for conducting inventory.
If you need to compare the actual balances of goods in the warehouse and in the 1C program database for a certain item, set the flag "Nomenclature" and in the line we select which nomenclature we are interested in. When filling out the document, we will see the remaining product for the selected item in the database.
If you set the flag "Nomenclature group" then, by analogy, we will see the remaining goods in the selected warehouse, which are included in the product group.
Flag "Take into account series" adds another column to the tabular part, which displays the series number, if, of course, the product is accounted for by series.
If none of the flags are set, then when you press the button “Fill”/Fill according to stock balances (reg)". The tabular part of the document will be filled with the balances in the warehouse according to accounting.
After filling out the document, the tabular part includes items of the nomenclature that are listed on all accounting accounts at the selected warehouse:
In a collumn "Accounting quantity" the data was substituted according to accounting in the 1C program, and in the column "Quantity" this data has been duplicated (by default, it is assumed that the data in the warehouse and in the database are the same), but in the quantity column you need to enter the actual inventory data. And the excess or shortage will be automatically calculated in the deviation column.
When data is in a column "Quantity" filled out, you need to save the document. After saving, you can generate printed forms of the document using the button "Seal" There are two printed forms in this document.
The act of inventorying goods in a warehouse looks like this:
And the inventory list (M-21) has the following form:
Step two. If the quantity of goods in the warehouse differs from the accounting quantity in the database, then based on the document “Inventory of goods in warehouses” we generate a document "Write-off of goods", it includes those item items for which the actual balance was less than in the program base.
Document "Write-offs of goods" looks like that:
Please note that when entering on the basis, the organization, warehouse, and inventory document were automatically pulled into the “header” of the document. On the “Products” tab, only those items for which there was a shortage and in the same quantities were entered into the tabular section.
On the “Accounts” tab, fill in the details
- "Write-off account" - 947,
- "Expenditures"- Losses and shortages (Sat)
- "Tax purpose of costs"- Hoz. activity.
When this document is processed, the goods will be deregistered in the 1C database.
Document postings:
Document "Write-off of goods" also has a printed form. To create it, press the button “Stamp”/Act of write-off of goods (reg.).
Step three. To capitalize surpluses identified during inventory in the warehouse, we use the document "Posting of goods". We recommend entering it also based on the document "Inventory of goods in warehouses", with this method of creating a document, all the necessary values will be transferred there automatically.
When creating a document in this way, the bookmark "Goods" look like this:
All goods that were actually in excess in the warehouse were transferred here.
On the “Accounts” tab, fill in the details:
- "Income account" - 719
- "Tax purpose of income"- Hoz. Activity.
Document postings:
After this document has been completed, goods in the warehouse that were not included in the program will be registered. Now the quantity of goods in the accounting database and actually in the warehouse coincides. A printed form of the document is shown below.
To summarize, I would like to highlight the main thing:
- We create the document “Inventory of goods in warehouses” and fill in the “Quantity” column.
- Based on the document “Inventory of goods in warehouses”, we create two documents “Receipt of goods” and “Write-off of goods”. If you enter them based on the data, they are filled in automatically. Go to the “Accounts” tab and fill in the details with the necessary parameters.
Comparison of documentary data on the presence and movement of material assets with their actual condition is an important point not only for regulatory authorities, but also for conducting successful activities and themselves. This is achieved by conducting an inventory. And now, when all accounting is kept in the 1C program, inventory is carried out in the same way.
General features of inventory in 1C
The widespread use of 1C in accounting makes it possible to automate the inventory process for any volume of accountable materials and regardless of the remoteness of warehouse premises or. Advantages of the method:
- The program already contains information on product groups.
- There is no need for special forms, as they can be printed out already filled out.
- A simple calculation method is built into the program.
- Errors and the influence of the human factor are minimized.
- The time required for the procedure has been reduced.
Inventory in 1C has its own characteristics, which look like this:
- It is necessary to install the current version of the program.
- A barcode reading terminal is required.
- All primary documents on the movement of the MC must be entered into 1C correctly.
- Turnover balance records are generated according to the relevant accounting accounts. The inventory results are checked against them. The total should match.
- Inventory is carried out separately for the person (or financially responsible).
- Re-grading is not allowed. Adjustment is possible only in one period.
The general rules for inventory through 1C are shown in this video:
Carrying out inventory and property management
The procedure for conducting inventory is established in the guidelines of the Ministry of Finance and takes into account all the features of various configurations of the 1C program. How to carry out an inventory: for this there is a special window “Inventory of goods”, in which you can create a new document to record the actual and documented comparison of the balances of inventoried materials. In this case, a discrepancy will be revealed between the value of real and recorded balances. More details below.
8.3 and 8.2
The principles for conducting inventory in versions 8.2 and 8.3 are the same. There are only some differences in the interface, which, with sufficient experience in 1C, can be easily overcome. The sequence of actions in 1C 8.3 when taking inventory and goods in a warehouse is as follows:
- Select the “Warehouse” section in the menu and then from the list of inventory items – “Inventory of goods”.
- In the window that appears, click on the “Create” button, and then “Carrying out inventory”.
- Fill out the new tab that appears indicating the inventory period, order number and reason for the inventory.
- Go to the “Inventory Commission” section and fill it out.
- Generate order INV-22 and carry it out.
- Inventory results in 1C are documented. To do this, you need to create new tabs “ ” and “Receipt of goods”, fill them out accordingly and post them.
This program allows you to inventory work in progress. This is done like this:
- In the main menu, you need to select “Production” and then in the “Product Output” section – “Inventory of NZZHP”.
- In the work-in-process inventory window that opens, enter the necessary data and post it.
- Then select “Operations” and “Month Closing” from the menu.
- Perform this operation.
- Create a cost estimate. The WIP will be displayed as a separate line.
In this 1C configuration, you can perform an inventory of off-balance sheet accounts with the mobile application 134. This can be done using the MC 0.4 button, which can be added in the following sequence:
- Service.
- Additional reports.
- Additional external table processing.
1c accounting
Cash inventory in 1C accounting is carried out by comparing the balances of money in accounts with information on bank statements from 1C and looks like this:
- In the “Bank and cash desk” section, select “Bank statements” from the bank items.
- Select account number by date.
- For analysis, in the “Reports” section, select sequentially: “Standard reports”, “Turning reports”.
- Specify the account number and report format.
- Create a selection based on the output data.
- Check your balances by day of the selected period.
The results are reflected in the 1C inventory report. Its form can be filled out in 1C only manually.
And to inventory calculations, you need to perform the following operations:
- Go to the main menu in “Sale” and then – “Inventory of settlements”.
- Then select the counterparty you are interested in.
- In the window that appears, complete information about and will be displayed.
1C Retail
In the 1C retail configuration, it is convenient to carry out an inventory of balances, as well as their capitalization and write-off:
- To do this, you need to go sequentially: “Marketing”, “Inventory and Purchasing”, “Business Operations Analysts”.
- Create a new document “Inventory posting” or “Inventory write-off”, make an entry and close.
- After that, in the menu section “Warehouse” and then “Inventory”, create an order for the recalculation of goods and fill it out.
- The next stage: creating the “Recalculation of goods” file, filling it out and going to the “Products” tab.
- Fill in the nomenclature and prices.
By the way, in older versions of 1C 8.2, inventory takes place according to the same principles, only the appearance of the interface differs.
The general inventory scheme in the 1C program is as follows:
- Creating and filling out an inventory document. It is used to fill in actual data on the presence or absence of items in the warehouse. The document does not make any entries.
- If a shortage of goods is detected, it must be written off using the document “Write-off of goods” (less often ““).
- If there is an excess, it is accounted for using “ “.
Let's look at these documents in detail.
In the 1C Accounting 8.3 interface, the inventory document log can be found in the “Warehouse” section:
To create a new inventory in the journal that opens, click the “Create” button. Let’s fill in the header of the document with the details “Organization”, “Warehouse”:
The next stage is filling in the accounting quantity of goods in the warehouse. To do this, click above the tabular part “Fill” - “Fill according to stock balances”:
Please note: The accounting quantity is filled in on the date of the document, and not at the current moment!
A list of all available goods will appear in the table (according to credentials in the 1C program):
We see two columns:
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- Quantity fact - this data must be filled in based on the actual balances in the warehouse. By default, 1C fills in these quantities from the credentials.
- Quantity accounting - how much product is in stock according to the program data.
Now the most interesting thing is that we count how many goods are actually in stock and enter them in the “Factual quantity” column:
Once all the data is entered, write down the document. Now you can print the necessary primary documentation by clicking on the “Print” button:
- Inventory list of goods - INV-3
- Order to conduct an inventory - INV-22
- Matching sheet INV-19
If you noticed, the inventory itself does not make any entries into accounting. Now you need to write off or capitalize the goods that need it.
Our video on filling out inventory in 1C 8.3:
Write-off of goods in 1C from the warehouse
In order to write off goods based on inventory, you need to create a new write-off document.
In “Inventory”, click the “Create based on” - “Write-off of goods” button:
The 1C Accounting 8.3 program will automatically generate a write-off for items that had a shortage:
If everything is correct, just click the “Pass” button. Let's check the postings for writing off goods:
Receipt of goods according to inventory
Each organization that has inventory in its warehouses regularly conducts inventory. In this case, deviations in the quantity of a particular item may be revealed, both upward and downward. The inventory document in , on the basis of which the data on the quantity of goods is subsequently adjusted, will allow the actual values to be brought into line with those specified in the information base.
The inventory logic is the same for all versions of 1C:
surplus goods must be capitalized;
missing items must be written off.
The first stage of reflecting inventory results in 1C is to create and fill out a document of the same name, which contains information about existing deviations in the warehouse. Next, the goods are written off or capitalized based on the deviations found.
Filling out an inventory document in 1C: Accounting
For this operation, a separate item is provided in the program interface in the “Warehouse” section:
When you go to the section, a list of previously completed inventories opens, but we need to create a new document. This is done as standard by clicking the “Create” button:
Please pay attention to filling out the fields in the document header:
a date must be set. The balances will be filled exactly on this date;
You can generate a document by warehouse or by responsible person. When choosing the first method, the balances of the specified warehouse will be filled. In the second option, balances will be generated for all warehouses that are assigned to this responsible person.
Let's analyze the inventory of the warehouse. The document needs to be filled out; this is done automatically when you select a filling method from the drop-down menu of the “Fill” button:
A table will be generated with all the goods that are listed in the specified warehouse in 1C:
The table shows the item, its actual and accounting quantities. The document can be recorded and printed to be sent to the warehouse for direct inventory. A printable form is provided for this:
The form is filled out by warehouse employees, after which the actual data is entered into the corresponding column of the table:
The program itself calculates the deviation: shortages are indicated in red with a “-” sign, and surpluses are indicated in black. After filling out the column, the document is recorded and posted. Based on it, you can print out the necessary paper forms:
Inventory in 1C:Accounting itself does not write off or capitalize; separate documents are provided for these operations.
Write-off of goods based on inventory in 1C: Accounting
There are two ways to write off goods based on inventory results: create a new document in the Warehouse-Inventory section, or use the “Create based on” function. The second method is simpler and faster.
