Why advances are not closed in 1s 8.3. Search and offset of uncredited advances

28.03.202427.05.2017

The order was paid in advance, and as a result, we had an accounts payable of 3,000 rubles to the supplier. This will be visible on the account card 60. Debt adjustment Select the “Debt adjustment” item in the 1C 8.3 “Purchases” or “Sales” menu. Create a new document from the list form that opens and fill out the header. The most important field is “Type of operation”. Depending on it, the composition of the fields changes. Let's look at these types in more detail:

Settlement of advances. This type is selected if it is necessary to take into account advances in mutual settlements.
Debt offset. Selected if it is necessary to change mutual settlements against the debt of the counterparty to us, or a third party.
Transfer of debt. This type is necessary for transferring debts, advances between counterparties or contracts.
Debt write-off.

Debt adjustment in 1s 8.3 using an example

Since we are only interested in the last document, we will simply remove all the others from the list. To select one document, you could use the “Add” button. I got the following: Let's start correcting the difference.

This is very easy to do; let’s correct the calculation amount to the required amount, namely 960.40. The columns “Amount” and “Amount NU” will change automatically: On the document tab “Write-off account” we indicate, respectively, the write-off account 91.01 and the subconto from the directory “Other income and expenses” “Write-off of accounts receivable (payable)”. Postings for writing off debt in 1C 8.3 The document is ready and you can post it.

As a result of this, it will generate the following accounting entries: As you can see, the entries are generated as follows: if these are accounts receivable, then they will be classified as expenses, if accounts payable, they will be classified as income.

Five ways to adjust debt in 1c (version 8.3)

To reflect the fact of transfer of funds, open the “Bank and Cash Office” section, the “Bank Statements” item. Create a document “Write-off from the current account” by clicking on the “Write-off” button. In the form that opens, fill in the type of transaction, in our case it will be “Payment to the supplier”, the date, select the recipient of the payment (according to the letter from the supplier), fill in the bank account, amount, contract number and cash flow item. In the event that you download bank statements into the program from the client bank, you just need to check that all fields of the document are filled out correctly after downloading. We post the document and look at the postings. There are no accounts payable to the payee at the moment, so the entry was generated as a debit to account 60.02, that is, the program reflects the fact of transferring the advance to the new supplier.

Payment of debt by a third party in 1s 8.3 accounting

Attention

In our example, the enterprise “Trading House “Complex” received goods from LLC “Monolit” in the amount of 451,350 rubles; the goods were capitalized, but were not paid. The supplier asked to repay the debt to the account of the organization Sozvezdie LLC by sending a corresponding letter to the buyer.

How to make a debt adjustment in 1s 8.3

This implies complete write-off of the debt.

Other adjustments.

An example of writing off accounts payable in 1C 8.3 In our example, it is necessary to write off a debt of 3,000 rubles, which is owed to the supplier. There may be many reasons, but in this situation they are not particularly interesting to us. Let's move on to filling out the main part of the document. This can be done automatically using the button of the same name, but keep in mind that there are two of them on the form.
In this case, there is no difference, just as with the selected type of operation “Debt transfer”. In other cases, the “Fill” button, which is located at the top of the form, will fill in both accounts payable and accounts receivable. Manual input is also available here. It is convenient in cases where adjustments are made based on one or two documents.

Everything was filled in correctly automatically.

Debt adjustment in 1c 8 3 netting

Now let’s create SALT for account 60 and see the loan debt to Monolit LLC. Next, you need to offset the debt between Sozvezdie LLC and Monolit LLC so that mutual settlements with each of the counterparties are closed. To do this, fill out the “Debt Adjustment” document. Open the “Purchases”, “Settlements with counterparties”, “Debt Adjustment” tab and click the “Create” button. Fill out the document as follows: - in the “Type of transaction” field, select “Advance offset”, - in the field “Offset the advance payment” - “To the Supplier”, - in the field “On account of the debt” - “Our organization to a third party”. We indicate the date of offset and the organization, fill in the fields “Supplier” and “Third Party”. Next, fill out the “Advances to Supplier” tab. Click on the “Fill” button - “Fill in balances for mutual settlements” and the tabular part is filled in automatically.

Payment of debt to a third party in 1s accounting 8

Info

Very often, accountants are faced with debts in their work. They can be both from the organization and from the counterparty. There can be many reasons for their occurrence. This includes incorrect data entry into the program, repayment of debt with another equivalent, etc.

n. Debt, as a rule, is revealed in reconciliation reports. There are two ways to make mutual settlements and adjustments to debt in 1C 8.3: partial repayment of the debt and full repayment (the debt will be fully repaid). Content

1 Formation of debt
2 Debt adjustment
3 Example of writing off accounts payable in 1C 8.3
4 Postings
5 Check

Formation of debt Let's consider an example. The organization ordered 10 office chairs worth 30,000 rubles, but the supplier delivered 11.

You need to choose if it is necessary to take into account the amounts of advances to account for mutual settlements.

Debt offset. If you choose this type of transaction, we get the opportunity to adjust mutual settlements against the supplier’s debt to our organization or to a third party.
Transfer of debt. This option allows you to transfer the debt from one buyer or supplier to another, as well as transfer the amounts of advances.
In addition, you can transfer debts between contracts.
Debt write-off. With this choice of transaction type, accounts payable or receivable are simply written off to the income or expense account.

In the tabular part of the document, in the “Supplier’s debt (accounts payable)” tab, click the “Fill” button. The program will fill the tabular part with documents that form accounts payable.

Purchases – Settlements with counterparties – Debt adjustment).

Click the “Create” button and select the type of operation “Advance offset”.
In the “Offset advance payment” field, select the required option – offsetting advances from the buyer (“Buyer”) or offsetting advances to the supplier (“Supplier”).
In the “On account of debt” field, select one of the following values – “Buyer to our organization”, “Third party to our organization” or “Our organization to supplier”, “Our organization to third party”.
In the field “Buyer (creditor)” (or “Supplier (debtor)”), select from the “Counterparties” directory the person with whom the advances are offset.
In the “Currency” field, select the currency in which the offset is made.
Fill out two document tables corresponding to accounts receivable and accounts payable, which have an identical structure.

1 s 8 3 debt adjustment a third party paid the advance

Document Adjustment of debt in 1C To adjust debt in “Enterprise Accounting” 8.3 there is a document of the same name “Adjustment of debt”. It is created in the “Purchases” or “Sales” section in the “Settlements with counterparties” group: Get 267 video lessons on 1C for free:

Free video tutorial on 1C Accounting 8.3 and 8.2;
Tutorial on the new version of 1C ZUP 3.0;
Good course on 1C Trade Management 11.

Let's go to this section and click the "Create" button. In the form of the created document we indicate:

Organization.
Type of operation: in our example, this will be debt write-off “Debt write-off”.
Write off: “Debt to supplier.”
The counterparty for whom we adjust mutual settlements.

I’ll briefly tell you about the types of operations; a lot in the document depends on them:

Settlement of advances.

In the header of the document we indicate that the advance payment to the supplier must be offset against the debt of our organization to a third party. In the supplier (debtor) column we indicate Kaktus LLC, since this company owes us due to the advance payment. In the third party (creditor) column we indicate Tonus LLC. Let's go to the tabular part of the document. Here, on the “Advances to supplier (accounts receivable)” tab, click on the “Fill in” and “Fill in advances for mutual settlements” button. There will be a debt of Cactus LLC to Veda LLC, attributed to advances. On the second tab “Debt to a third party (accounts payable)” we do the same; the debt of Veda LLC to Tonus LLC will be reflected here. After the document is completed, a posting will be generated: Dt 60.01 Kt 60.02 and the debt of Cactus LLC and to Tonus LLC will be closed.
A situation often arises when it is necessary to adjust mutual settlements with counterparties. The data from the supplier or buyer may not match the data from our organization, and vice versa. This may occur as a result of:

errors in accounting;
when incorrect information was transmitted to the accounting department;
writing off bad debts;
changes to data as agreed by the parties;
if you need to transfer the debt to another person, and so on.

Such situations are identified, as a rule, during the reconciliation of mutual settlements. In this article I want to show how you can adjust debt in 1C 8.3 Accounting.

Almost any company is faced with a situation where it is both a debtor and a creditor. To keep records more correctly in 1C Accounting, it is recommended to offset or adjust the debt. To do this, you should use the document of the same name in the program. It must be filled out as follows:

In the 1C Accounting menu section with operations that record all sales, there is a corresponding subsection. You must select the desired document, and to open the form to fill out, use the button to create a new document. The transaction type must be set off of previously paid advances.
In the field with the operation parameters, you should determine which option to use: if you need to offset the advance received from the buyer, then you should specify that the offset is made from the buyer. If operations are performed with a supplier, then a different value is set.
In order to offset an advance received from a buyer, it should be indicated that the offset is made against his debt to the organization (this also applies to the debts of third parties when carrying out an offset operation with them). To perform similar actions with a supplier or a third party, it is necessary to indicate that the advance payment is offset against the company’s debt to the relevant counterparty.
Be sure to indicate the buyer or supplier (depending on the situation). The choice of organization is made from the appropriate directory, where all the necessary information must be present.
When carrying out the described operation in front of a third party in 1C Accounting 8.3, the counterparty should be selected in the appropriate field, depending on whether he is a debtor or a creditor.
In the case of offset of obligations in foreign currency, it is also necessary to reflect this fact in the form, indicating the name of the currency in the appropriate field.
Data about the debt of the organization and its counterparties is entered automatically after clicking on the button to fill out the form. As a result, the table should contain data on the agreement, documents confirming the execution of settlements, as well as on the amounts of mutual debt. Next, you should adjust the data so that only information remains about the amount of debt and advances that will be offset against each other.
After completing all actions, the document must be processed and the editing process completed. As a result, the amount of debt should decrease by the amount of advance payments.

The correctness of the actions performed as a result of posting a document in 1C Accounting can be checked using an operation.

The Labor Code requires wages to be paid twice a month (Article 136 of the Labor Code of the Russian Federation). Advance is the salary for the first half of the month. At the same time, no matter how many times you accrue wages in a month, employees’ income will be recognized only at the end of the month: the date of actual receipt of income in the form of wages is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code RF).

Therefore, when making payments to employees for the first half of the month, you should not accrue it in 1C: this can lead not only to unnecessary difficulties, but also to errors in personal income tax accounting.

There is a document in 1C ZUP Accrual for the first half of the month , however, it does not make accrual entries, but only calculates wages for the first half of the period.

The 1C Accounting 8.3 program, unlike ZUP, has limited functionality for accounting for wages and personnel. If you just use the document Payroll and calculate wages for half the period, the program, together with the calculation, will calculate wages and withhold personal income tax.

If the personal income tax calculated during this period is transferred to the budget, the tax office will not accept the tax for payment and will consider it transferred from the employer’s funds, since in fact the income for this personal income tax was not received (Letter of the Federal Tax Service of the Russian Federation dated April 29, 2016 N BS-4-11/7893 ).

The only possible way to correctly pay wages for the first half of the month is to arrange advances in the 1C Accounting 8.3 program in accordance with its settings.

Setting up advances to employees

Setting up advances in 1C Accounting 8.3 is possible:

for the organization as a whole;
for individual employees.

Open salary settings from the section:

Administration - Program settings - Accounting parameters - Salary settings;
Salary and personnel – Directories and settings – Salary settings;
Directories – Salaries and personnel – Salary settings.

In the opened form on the tab Salary In chapter Payment of salaries and advances install:

The advance is paid on the day of the billing month - date of payment of the advance;
Advance amount switch:
- Common to all employees - is established if the rules for paying an advance are the same for everyone, in this case in the document Recruitment It will not be possible to set the advance amount individually.
- Set individually for each employee - the amount of the advance will be established in the documents Recruitment or Personnel transfer .

The advance amount can be indicated:

Percentage of salary ;
Fixed amount .

Pay the advance within the time limits that comply with local regulations and reflected in the 1C Accounting program 8.3.

Advance calculation in 1C 8.3 Accounting step by step

Since there is no need to accrue income to the employee when paying an advance, a document is created in 1C Accounting Statement to the cash register or Statement to the bank , which does not generate postings. Payments are made to a bank card or in cash.

Let's consider the procedure for paying an advance to an employee from the cash register.

In the Organization, according to the local act, salaries are paid in cash twice a month: on the 25th and 10th.

July 25 to Gordeev N.V. an advance was paid through the cash register in the amount of 40% of the salary.

So that when paying an advance, the document Statement to the cash register was generated automatically, in reference book Employees For this employee, fill in the field Salary payment :

Create Statement to the cash register In chapter Salary and personnel - Salary - Cash register statements.

In the document please indicate:

Type of payment - Prepaid expense, because it is the advance payment that is transferred.
Month - the month for which the advance is paid to the employee.

By button Fill a tabular section is generated with the data for advance payment:

To payoff - the amount of the advance payment established in 1C Accounting 8.3. At the request of the employee, the advance may be paid in a different amount, but not lower than half a month’s salary.

To document your advance payment, print out:

The last two documents can be printed using the button Printing - Payroll (T-49) or Printing - Payroll (T-53) document Statement to the cash register .

Advance payment

At the time of actual issuance of the advance to the employee, issuedocument Cash withdrawal type of operation Payment of wages to an employee . This can be done from the document Statement to the cash register by button Pay the statement at the bottom of the form.

In the document, check that the fields are filled in:

If the advance is issued according to cash settlement with the preparation of statements (T-49 or T-53), then in the document Cash withdrawal in field Type of operation indicated Payment of wages according to statements , and in the fields:

Recipient ,

Issued (full name) ,

According to the document

the data is not filled in.

In this case, the specified statements will confirm the fact of payment of wages from the cash register to employees (

From time to time, due to differences in the dates and times of the documents being created or due to the “retroactive” processing/re-posting of documents, offset advances are lost, and we receive both a debit and a credit debt for a certain counterparty and transaction. Therefore, weekly and at the end of the month, it is advisable to generate a “mutual settlements” report and check whether any counterparty has lost the offset of advances.

1. Select report settings:

Grouping settings

selection settings, you can either make a selection by subdivision, or by the person in charge, that is, by the person who prepared the document, that is, you will see all the orders that you placed yourself. and all mutual settlements on them.

2. Let’s generate a report and start looking for errors:

here is the most striking sign (highlighted in orange), when the same amount is indicated in the “counterparty’s debt” and “our debt” columns - this means that the advance was not credited; there may be several reasons for this error. First of all, we must double-click to call up the transcript in the registrar to see the documents that made movements on this order.

Mistake #1. receipt of payment after shipment, with the selected payment type "advance"

we see that the receipt to the account occurred later than the shipment, this can be seen from the date and time of the documents.

open the last document in the chain.

and we see that in the money receipt document the attribute “is an advance payment - Yes” is selected, which is not true,

solution: select the attribute “is it an advance - no”, indicate the invoice and make a credit to the account.

and in the report we see that everything was taken into account.

and in the final reconciliation we see that everything is correct

Error No. 2. Advance payment upon shipment was not credited

Again we see that the same amount for the order is in our debt and in the debt of the counterparty, and the total debt is 0.

in the transcript of the report we see that in this case the shipment occurred later than the payment, but for some reason the advance payment was still not credited (perhaps the payment document was recorded on a date earlier than the shipment, but was posted later than the shipment document)

it is necessary to open the shipment document (in the case of several documents, open them one by one, having previously unchecked them.)

we see in the document. that the settlement amount = 0, that is, the advance payment was not credited upon shipment, most often you just need to click the “post” button and the advance payment will be credited. but you can also count it manually for reliability; to do this, press the button (pointed to by the pink arrow)

we see that in the prepayment offset table, there is an advance payment exactly for the required amount for the same order. We count this amount.

After the transaction, we get the following picture: everything has been accounted for perfectly and there are no debts on debit or credit.

Error No. 3. Offsetting the advance payment from entering balances.

The advance entered through entering balances is read out a little differently. it is immediately visible in the report, due to the lack of order document parameters

in the transcript we see that as of 01/01/2013 the supplier had a debt to us, and he made payment to us

When entering balances, unposted documents are automatically created, which can be used to offset balances; open the payment receipt document.

Apparently, you need to set the advance sign to “no” and select a pseudo shipment document (please note that this document has no amount and has not been posted, since it was created automatically by the document for entering balances)

we see that the debt has been offset

An important note: it happens that the total amount of debt entered when entering balances contains several transactions. are then closed with several payments, in this case, you need to go to the document for entering balances and break the total amount of debt into amounts corresponding to these transactions by entering them on different lines, accordingly, in the receipt of money documents, then select different pseudo invoices.

Mistake No. 4. Choosing the wrong contracts

It is also necessary to pay attention to the situations shown in the screenshot - here it is clearly visible that the wrong contract has been selected for one of the documents for a transaction in the amount of 12,912 rubles. Having selected the correct contract and running the documents, you will need to reformat the report and, if the advance payment is not credited, carry out actions according to one of the above scenarios.

Every accountant sooner or later encounters advance payments (whether to their suppliers or advances from buyers) and in theory knows that according to the requirements of the Tax Code of the Russian Federation (Article 154, paragraph 1; Article 167, paragraph 1, paragraph 2 ) VAT must be calculated on the advance payment on the date of its receipt. Our article today is about how to do this in practice with advance invoices in the 1C 8.3 program.

Making the initial settings

Let's take a look at the company's accounting policy and check whether the tax regime we have indicated is correct: OSNO. In the “Taxes and Reports” section in the “VAT” tab, the program gives us a choice of several options for registering advance invoices (Fig. 1) (we need this setting when we act as a seller).

We may not register advance invoices in 1C if:

the advance was credited within five days;
the advance was credited until the end of the month;
the advance was credited until the end of the tax period.

It is our right to choose any of them.

Let's analyze the offset of advances issued and advances from the buyer.

Accounting in 1C for advances issued.

For example, let’s take the trading organization Buttercup LLC (we), which entered into an agreement with the wholesale company OPT LLC for the supply of goods. According to the terms of the contract, we pay the supplier an advance of 70%. After which we receive the goods and pay for them completely.

In BP 3.0 we draw up a bank statement “Debit from current account” (Fig. 2).

Please pay attention to important details:

type of transaction “Payment to supplier”;
contract (when posting goods, the contract must be identical to the bank statement);
VAT interest rate;
offset of the advance payment with VAT automatically (we indicate a different indicator in exceptional cases);
When posting a document, we must receive correspondence of 51 invoices with the supplier's advance invoice, in our example it is 62.02. Otherwise, an invoice for the advance payment in 1C will not be issued.

Having received payment, OPT LLC issues us an advance invoice, which we must also post in our 1C program (Fig. 3).

On its basis, we have the right to accept the amount of VAT on the advance as a deduction.

Thanks to the “Reflect VAT deduction in the purchase book” checkbox, the invoice automatically goes into the purchase book, and when posting the document, we receive an accounting entry with the formation of invoice 76.VA. Please note that the transaction type code 02 is assigned by the program independently.

Next month OPT LLC ships the goods to us, we receive them in the program using the document “Receipt of Goods”, and register an invoice. We do not correct accounts for settlements with the counterparty; we select “Automatic” for debt repayment. When posting the “Goods Receipt” document, we must receive a posting for the advance payment offset (Fig. 4).

When filling out the document “Creating sales book entries” for February, we receive automatic completion of the “VAT Restoration” tab (Fig. 5), and this amount of restored VAT ends up in the sales book for the reporting period with transaction code 22.

To reflect the final payment to the supplier, we can copy and post an existing document “Write-off from the current account”, indicating the required amount.

We create a purchase book, which reflects the amount of our VAT deduction on prepayment with code 02, and a sales book, where we see the amount of restored VAT after receiving the goods with transaction type code 21.

Accounting in 1C for advances received

For example, let’s take an organization familiar to us, LLC “Lutik” (we), which entered into an agreement with the company LLC “Atlant” for the provision of goods delivery services. According to the terms of the agreement, the buyer of Atlant LLC pays us an advance of 30%. After which we provide him with the necessary service.

The method of working in the program is the same as in the previous version.

We formalize the receipt of an advance in 1C from the buyer with the document “Receipt to the current account” (Fig. 6), followed by registration of an advance invoice, which gives us accounting entries for calculating VAT on the advance (Fig. 7).

You can register an invoice for an advance payment in 1C directly from the document “Receipt to the current account”, or you can use the processing “Registration of invoices for an advance payment”, which is located in the “Bank and cash desk” section. In any case, it immediately goes into the sales book.

At the time of the document “Sales of services”, the buyer’s advance will be credited (Fig. 8), and when the document “Creating purchase book entries” is executed (Fig. 9), the amount of VAT on the advance received will be deducted, account 76.AB is closed (Fig. . 10).

To check the fruits of his work, an accountant usually only needs to create books of purchases and sales, as well as analyze the “VAT Accounting Analysis” report.

Work in 1C with pleasure!

If you still have questions about advance invoices in 1C 8.3, feel free to ask us on the dedicated line. They work 7 days a week and will help in the most difficult situations in tax and accounting.