balance reformation
The reformation of the balance sheet includes writing off the balance of account 99 "Profits and losses" to the debit (credit) of account 84 "Retained earnings (uncovered loss)".
The reformation of the balance sheet is carried out when performing the regulatory procedure of the same name in the document "Closing of the month". The opportunity to perform such a procedure is provided only if the document "Closing of the month" is carried out in the last month of the year - December (in other cases, the line with the name of this procedure is not shown in the document dialog box).
It should be noted that in this typical configuration, a certain methodology for working with account 84 "Retained earnings (uncovered loss)" is implemented. The essence of the technique is as follows.
If the enterprise, based on the results of work for the year, received a profit, then as a result of the balance reformation procedure, an entry is made on the debit of account 99 "Profits and losses" and the credit of account 84.1 "Profit to be distributed". Indeed, the net profit of an organization is subject to distribution in accordance with the decision of its owners (or a higher organization, if we are talking about state or municipal unitary enterprises). Therefore, further entries on account 84 "Retained earnings (uncovered loss)" can only be made on the basis of such a decision, therefore, they are not made during the reformation.
If the enterprise, based on the results of work for the year, received a loss, then an entry is made on the debit of account 84.2 "Loss to be covered" in correspondence with the credit of account 99 "Profit and losses". Determination of the sources of its coverage is also a matter to be decided by the owners of the organization (or a parent organization), therefore, before such a decision is made, there is no reason to make any further entries.
Simultaneously with the reformation, the following accounts are closed:
- sub-accounts of account 90 "Sales" are closed to sub-account 90.9 "Profit / loss from sales";
- subaccount 91.1 "Other income" and. 91.2 "Other expenses" are closed to sub-account 91.9 "Balance of other income and expenses;
- sub-accounts of account 99.2 "Income tax".
Closing tax accounts
This procedure, like the reformation of the balance sheet in accounting, is performed once at the end of the year, before proceeding to reflect the transactions of the next tax period. So when opening a document "Regulatory operations for tax accounting" for any other month, except December, there is no corresponding line in the procedure selection window.
The following tax accounts are closed:
- N0Z "Rated expenses";
- H06 "Income from the sale of property, works, services, rights";
- H07 "Expenses related to the sale of property, works, services, rights";
- H08 "Non-operating income";
- H09 "Non-operating expenses";
- H14 "Labor costs".
As a result, the named accounts balance at the beginning of the next tax period ( calendar year) Dont Have.
Account H15 "Taxes and deductions" is closed in such a way that as a result of closing at the beginning of the next year, account H15 "Taxes and deductions" has a balance equal to the debt to the budget for taxes or overpayment at the beginning of the year.
Using the document "Closing the month" in accounting
This document belongs to the so-called regulatory documents (submenu "Regular" menu "The documents" main menu). You need to enter it once a month. The document is automatically set to the last date of the month. It is recommended to write this document at the end of the day.
In the form of a document, a list of actions that can be performed when posting a document is displayed. The actions that must be performed when posting the document should be marked with the appropriate flags.
After selecting the actions to be performed, press the button "OK". When posting, the document calculates the required amounts and generates postings.
The entered document can be reposted if necessary. At the same time, previously generated transactions are automatically deleted and new ones are formed. To repost a document "Closing of the month", it must be found in the journal of regulatory documents (paragraph "regulatory documents" menu "Journals" main menu of the program), double-click on it, check the list of actions performed and click on the button "OK".
When posting a document with the checkbox checked "Generate a report when posting a document", a report is generated on the actions performed by the document (actions marked with flags in the list of actions performed). In the generated report on those actions on which the mouse cursor takes the form of a cross with a lens, you can get a detailed transcript of the action performed, for this you need to double-click on the action of interest.
The decryption is displayed in the form of a table. In the output decryption, the data of those cells on which the mouse cursor takes the form of a cross with a lens can be expanded in even more detail, for this you need to double-click on the cell of interest.
Question on 1C Accounting 7.7:
How to close the month?
Answer 1s:
Post the Month Closing document.
The document "Closing of the month" refers to the so-called regulatory documents (submenu "Regulatory" menu "Documents" of the main menu). You need to enter it once a month. The document is automatically set to the last date of the month. It is recommended to write this document at the end of the day.
In the form of a document, a list of actions that can be performed when posting a document is displayed. The actions that must be performed when posting the document should be marked with the appropriate flags.
After selecting the actions to be performed, click the "OK" button. When posting, the document calculates the required amounts and generates postings.
More questions and answers on 1C Accounting 7.7:
Comments on "How to close the month?":
09/03/2015 at 15:09 Ilmira Ismailovna wrote:
Posted the Month Closing document. And should there be a document on paper, signatures of responsible persons? How about a check?
01/21/2015 at 10:31 Shynar wrote:
Question on 1C Accounting 7.7: Closing of the period is done incompletely. in account 8112 there is an amount not allocated to account 8111. (code 4) - the assigned number of subcontos of the posting debit account is not enough! (code 4) - assigned amount of subconto account of posting credit is not enough! (code 5): - subconto 3 of the posting debit account is not assigned! (code 5): - Sub dimension 3 of the posting credit account is not assigned!
Adding a comment:
Journals -> Regulatory documents -> Closing of the month -> Change:
- We will re-post the document “Closing the month” to receive financial results, if it is absent, then we introduce a new document.
Task 7. Formation of tax accounting documents for the correct calculation of income tax.
In the program "1C: Accounting 7.7." calculation tax base on income tax occurs automatically on the basis of tax accounting data, which is maintained in the program in parallel with accounting(when setting the appropriate constant). But at the end of the month, there is a need to enter a few more tax accounting documents. These documents should be placed after accounting documents.
- Tax accounting -> Regulatory operations -> "Labor costs"
- The date of this document - the last day of the current month is set automatically by the program, which means that to set the desired date, it is enough to select any day of the month for which labor costs are determined
- Click on the [Fill] button:
- Tax accounting -> Regulatory operations -> "Tax accrual"
This document is filled in the same way, using the [Fill] key
The next document that we will introduce is the Tax Accrual document for calculating property tax. This document is filled out manually.
- To enter the document "Tax accrual" we will use the standard methods for entering new documents
- Set the desired date of the document 31.01.05.
- Double-click to activate the tabular section in the "Type of tax" column and select property tax
- Next, fill in the tabular part of the document in accordance with the figure, ending the entry of each attribute by pressing the key
- Saving and posting a document
- Tax accounting -> Regulatory operations -> "Tax accrual"
The document "Direct costs of work in progress" is an analogue of the accounting document "Work in progress", it is also filled in manually (if there is WIP):
The document does not generate postings, but its results affect the postings generated by the document "Regular operations for tax accounting".
- Tax accounting
- Fill out the dialog form of the document in accordance with the figure:
- Save and post the document, view the report and postings generated by the document
The size of the 1C database is constantly increasing, so the task periodically arises - to delete documents for the old period, while transferring the leftovers. Deleted documents can be left in the database copy. In 1C there is a regular processing "Closing the period", but it is configured only for a typical configuration and is often buggy (for example, the document Input of Remains of Goods cannot accept negative balances).
Therefore, if you are a supporter of universality and simplicity, or you have an atypical configuration, my recommendations will come in handy.
I hope that after that no one will reinvent the wheel, but will use my achievements.
Theoretical background
First you need to decide on the closing date of the period - you can close the current date by deleting all documents before it, or you can leave documents for a period of 3 months - six months. When choosing, you need to be guided by how often retroactive changes are made, how often you need to look at movements in documents for past periods.
After the period is closed, it will no longer be possible to make changes to the transferred balances, so if the work behind the fact is quite active in the interval, for example, half a year, the closing date of the period will be half a year ago.
At the end of the period, the following are transferred:
1. Account balances in the context of analytics by subconto.
2. Balances by registers.
3. Values of periodic details that are set when posting documents.
Changes to the configuration for closing a period
If you only plan to transfer account balances, you only need to extract wrap.ert processing from the package
Otherwise, open the 1cv7.md file from the package in the configurator and copy the documents to your configuration via the clipboard
MovementRegister
- for transferring leftovers and FixingPeriodic
to transfer periodic details. Although it is possible to close register balances with universal processing
without changing the configuration.
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1cv7.md |
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1s_close.htm |
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wrap.ert |
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UniversalPeriodClosingBy Registers.ert |
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BaseClose Settings.mxl |
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GenerateClosingDocumentsByRegisters.ert |
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GenerateClosingDocumentsBy Periodic.ert |
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DeleteAllDocumentsForPeriod .ert |
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Removal Protocol .xls |
Transferring account balances.
To transfer account balances, it is best to use the regular processing from 1C wrap.ert. It generates several operations on the specified date that establish the debit and credit balances for the specified accounts in different charts of accounts with different accounting separators. To enter balances, you need to specify from which account to enter balances (usually account 00).
You can also transfer the balances of off-balance accounts.
I have added a checkbox "Do not delete transactions, only generate balances" to the processing. It must be installed, because. documents that form postings can form movements in registers or set periodic details, therefore they cannot be deleted after the formation of account balances.
Transfer of balances across registers by fixing registers.
Register balances can only be transferred by posting a special document, because movements in the register are made only when the document is posted and cannot be adjusted from the outside.
Used document FixingRegister
.
The document can be entered manually for the desired register by writing it to the end of the closing date. To add balances to the position of the document, you need to click the "Upload balances" button.
Through processing GenerateDocumentsClosingBy Registers FixingRegister . It is better to form registers several (3-5) at a time, because these documents are large and when generating 3-5 large documents at once, the program makes large requests to memory, because document windows are closed only after processing is completed.
A few words about the document itself:
The document consists of 20 columns of indeterminate form. The values of measurements and resources are sequentially entered into the document for each total of the register. Those. if the register has 5 dimensions and 2 resources, while there are 1000 totals, then the document will have (5+2)*1000 / 20 = 350 rows, and it will store 7000 values.
The document is quite large, but as a result of using 20 columns, the memory requirements used by 1C to display and manipulate the document are reduced. An option was tried when the document had only 1 column, but 1C clearly could not cope with displaying documents in 40-50 thousand lines.
Further splitting loses its universality, although it is possible - you need to make a document in the context of individual dimensions. To do this, you need to analyze the results in order to find out which measurements will give the documents that are optimal in size (after all, many small documents are also bad). But in general, even large registers are transferred with sufficient speed to say that the development can be applied in practice. Maybe!
Transfer of balances on registers by available documents.
Transferring balances through register fixing is simple and convenient. But users will not be able to work with the case fixing document. In addition, if the structure of the register changes during the year, it is possible that the document fixing the register will no longer be re-documented. Therefore, it is desirable to make initial balances using the documents available in the configuration.
For example, in typical configurations, there are documents "Entering Goods Balance", "Entering Credit Balances" and others. Such documents are understandable to the user and he can make changes to them. When registers are changed, the document module changes, but there is no need to change the document data. In extreme cases, you can enter the initial balances with the documents "Incoming Invoice", "Incoming Order", etc.
Your attention is invited to universal processing for closing the period using the documents available in the configuration UniversalPeriodClosingRegistered.ert . It does not require intervention in the configuration and does not require changes to its code. It is enough to describe the settings in the settings table BaseClosingSettings.mxl in order to properly close all registers.
The structure of the settings mxl table is very simple. Each line is case-matched. In a collumn Register the name of the document is indicated in the column Document specifies the name of the type of document to be created.
In field measurements a list of measurements and register resources is written, which is used to calculate the residuals. The balances are calculated at the end of the closing date and placed in the Totals table of values. List values are enclosed in quotes and separated by commas, see example.
In field Filter contains an expression in the built-in 1C language for selecting residues from the Totals table. You can operate on the current row of the Totals table. If no expression is specified, the filter is not applied. The expression must return non-zero in order to be true and be included in the result set of totals. Is it recommended to use operator? from language 1C.
Examples:
- Select only by management accounting: Totals.Accounting Type=1 or EmptyValue(Totals.Company)=1
- Select only by stock finished products: Totals.Warehouse=WestName("Finished Goods Warehouse","Storage Locations")
Using a filter, you can, for example, make two different types of a closing document using one register.
In field transformation an expression is written that converts the attributes of the totals table by registers into the values of the attributes of the header or tabular section required document, because usually they are called differently. The system uses a fairly intelligent scheme, determines which attributes are used in the document header, groups them by these attributes, and if the values of the header attributes are the same, then simply adds total rows to the tabular section.
To add/set attributes to the totals table, use the Set(Attribute, Expression) function, which returns 1. If the attribute is not in the table, it is added. If you need to set several attributes, you need to call the Set function several times, adding up its results, i.e.: Set(Attribute1, Expression1)+Set(Attribute2, Expression2).
Example:
- Set Ratio: Set("Ratio",1)
- Set Quantity from Remaining Items: Set("Quantity", Totals. Remaining Items)
- Set Currency to Dollars: Set("Currency", Dollars)
- Reset the Counterparty field so as not to expand the balances by counterparty: Set("Counterparty",GetEmptyValue())
The maximum number of lines field specifies the maximum number of lines contained in the document. This is necessary in order not to generate very large and lengthy documents. Large documents will be split according to the specified number of lines.
To start processing, you must first open the settings file, select the registers that will be closed and click "Generate". Closing documents will be generated. They will not be posted and the documents of the closed period will not be deleted. All this must be done separately.
This method of closing requires some adjustment, but the effort pays off handsomely. But you have a powerful debugged tool in your hands and you do not need to write processing, it is enough to write only its settings.
By the way, one useful advice- in standard configurations, negative quantities of goods are not allowed in documents for entering balances. Therefore, either make invoices out of such documents (this can be done by this processing using a filter and transformation) or allow the use of negative quantities.
Transferring the values of periodic attributes.
If documents of a closed period are deleted, then the values of the periodic details that they set will be lost (for example, prices by a revaluation act). Note that values that have been set manually will remain. Therefore, the transfer of values applies only to those details that are set when posting documents. Because some details can be set only when posting documents; not external processing is used, but a document.
Used document FixingPeriodic . The document can be entered manually for the required directory by writing it down at the end of the closing date.
To save the details, you need to click the "All" button (means loading all the details), and then the "Add values for the document date" button.
When loading values, it is recommended to set the "Skip marked for deletion" checkbox. In this case, the attribute values belonging to the elements marked for deletion are skipped. If this is not observed, then such elements cannot be deleted, because. they will be referenced in this document.
Through processing GenerateDocumentsClosingBy Periodic
you can automate this process. It allows you to select the registers that you want to transfer and automatically generate documents FixingPeriodic
.
To clear links from elements marked for deletion, use the "Delete marked for deletion" button.
After the closing of the period, such cleanings can be periodically performed.
Deletion of documents of the closed period.
The generated documents will form new balances on accounts and registers during the posting. However, these residuals will be twice as large as the real ones, because they are added to the balances formed by the documents of the closed period. Therefore, these documents must be removed.
I recommend using the processing included in the package DeleteAllDocumentsForPeriod . Practice shows that documents are deleted faster if the relevance point is moved to the beginning of the period (to the very first posted document). In theory, the same can be done with buhitogs, but it’s better not to touch them - their recalculation can be quite long. Processing first marks operations for deletion, and then selects only posted documents and marks them for deletion.
In the transaction mode, the deletion is somewhat faster, but in this case it is better to start processing the deletion of documents for small periods (2 months), because in case of any error (or if you abort processing) the changes will not be committed.
Naturally, the removal should be run in exclusive mode on the server as well.
Research:
DBF base for the year with a volume of 100 posted documents per day (30 thousand posted documents per year)
Server - Win2K Workstation Celeron 1700, 256 RAM
showed that the deletion rate is 80 documents per minute, or about 2 months per hour, i.e. the year is removed in 6-8 hours.
However, you'd better do some research beforehand to find out how long documents will be deleted. In the databases of large supermarkets, deletion can sometimes last up to two days, then it is better to close for the weekend or work for some time without real residues.
In file Removal Protocol .xls contains data on the actual deletion of documents in the database with the production configuration of ITR (medium size), when the relevance point was moved to the beginning of the period. Based on this graph, it can be seen that the speed is linear, with no difference in speed at the beginning and end of the month and is approximately 5000 documents per hour or 2.5 months per hour. This speed can be considered approximate for medium DBF databases. On the same basis, if the point of relevance has not changed, the speed also remains linear, but it is already 2580 documents per hour, or twice as slow. The conclusions are obvious - the gain in speed is 2 times.
Knowledgeable people advised another way - to unload data from the database, delete all documents from it before the specified date (everything is in text form) and upload it back. Even faster, even more productive!
Sequencing
Let D be the closing date of the period, we close the period at the end of the D date, perhaps there are documents for the D date (often D is December 31).
Make an archive of the database, then generate and save control reports on balances, a turnover balance sheet taking into account currencies and off-balance accounts, a price list and other important reports.
Make a copy of the database - this will be the old database.
Create transactions for the transfer of account balances using wrap.ert , specify the date E. Check the box to prevent documents from being deleted.
Form document MovementRegister for each register (manually or processed), write it down at the end of date D, make the balance, do not post.
Form document FixingPeriodic
for each directory containing the periodic details established by the documents, (manually or by processing) write it down at the end of the date D, enter the values of the details, do not post.
Using document processing, mark documents for deletion from the beginning of the period (you can specify 01/01/1980) up to and including the D-1 date. Delete documents for date D manually.
Set the relevance point to the D+1 date and post the documents MovementRegister and FixingPeriodic .
Generate control reports in the closed database and compare them with the reports in the original database.
If the balances on the control reports match, the closing of the period is completed.
Provide users with a path to a closed database.
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