How to close a month in 1s 8.3. How to close a month and create a book
Closing the year in 1C 8.2 is the final operation before drawing up the annual report. The last entries that you will make for the year are the entries for the reformation of the balance sheet, that is, the closing of the year. This process is automated in 1C 8.2. The program independently makes the necessary records on the reformation. In this article you will learn about closing the year in 1s 8.2 with step-by-step instructions.
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When closing the year in 1C 8.2, you need to perform a number of certain procedures. In particular, reset the balance in accounts 90 “Sales” and 91 “Other income and expenses”. After this, you can begin to reform the balance sheet and record the profit or loss received for the reporting year. These procedures in the program are carried out in 5 steps.
Step 1: Open the Monthly Closing window
Open the “Operations” section (1) and select the “Month Closing” link (2). A special “Month Closing” window will open.
Step 2. Fill in the required fields
In the window that opens, fill in the “Organization” field (3) and indicate the last month of the year being closed, for example “December 2018” (4). In order for the year-end closing procedure to be successful, all previous months, from January to November, must also be closed sequentially in a similar manner.
Step 3. Document verification
To correctly close the year in 1C 8.2, you need to take into account all the operations that were recorded in the program during the year based on primary documents. All documents must be included in the program in chronological order. If you made corrections to the documents, then the accounting entries for them need to be updated. To simplify this procedure, 1C 8.2 has a special link “Control the sequence of documents” (5).
- red – the sequence of documents taken into account in the program is broken;
- green – documents are correctly taken into account in the program.
If the link is red, then in the 1C document program you need to update the accounting records. To do this, click on it. The “Checking the sequence of document posting” window will open. In the window that opens, click the “Repost Documents” button (6):
After the accounting records for the documents are consistently updated by the 1C program, the link “Control the sequence of documents” will turn green (7):
Step 4. Complete year closing in 1C 8.2
To complete the year-end closing operation, click “Perform month-end closing” (8).
1C 8.2 will independently create all the operations that are needed to close December and the year as a whole. Their list is in sections 1 – 4 of the “Month Closing” window. For example, it will write off balances on accounts 20, 23, 25, 26 and 44, and also make the necessary entries on accounts 90 and 91. As a result, all transactions in this window will be colored green. Closing the year in 1C 8.2 is completed. The Monthly Closing window will look like this:
Step 5. Check the closing of the year in 1C 8.2 using the balance sheet
The balance sheet reform provides for the closure of all subaccounts to accounts 90, 91, 99. As of December 31, there should be no debit or credit balance on them. It is better to check the correctness of closing balance sheet accounts at the end of the year in 1C 8.2 using the balance sheet. At the end of the year, the balance for them should be zero. After closing the year and reforming the balance sheet, the statement may look like this:
VAT does not require closing cost accounts. But if you look deeper, especially if it is being carried out, it is necessary to carry out the procedure for closing the month in 1C 8.3.
Before preparing reports in 1C 8.3, you need to carry out the regulatory procedure -. Operations Menu – Month Closing:
What happens when closing a month in 1C 8.3 Accounting 3.0, for example for December 2015? All lines are highlighted in green, which means the month was closed successfully:
Errors in the sequence of document processing in 1C 8.3 Accounting 3.0
During the month-end closing procedure in 1C 8.3, accounting data is checked and updated, that is, the sequence of document processing needs to be restored.
Incorrect sequence of document processing in 1C 8.3 Accounting 3.0 can affect the correctness of the calculation of cost, the cost of written-off inventories, the correct reflection of mutual settlements with counterparties, etc.
When documents are posted out of order in 1C 8.3, the line “Re-posting documents for a month” is highlighted in gray and you need to restore the sequence of documents:
What is document sequence restoration in 1C 8.3?
For example, a 1C 8.3 user corrected a transaction dated December 2, 2015 to receive funds into the current account. Let’s say this is an operation to receive an advance; therefore, the advance may not be used for further settlements with the counterparty under the same agreement. Result in incorrect calculation of VAT. Therefore, in 1C 8.3 it is important, especially before drawing up a VAT return, to close the month and restore the sequence of documents.
Analysis of month-end closing results and account balances in 1C 8.3
Tools in 1C 8.3 for analyzing the results of closing the month:
- Certificates and calculations;
- Balance of accounting accounts (BU and NU) in .
It is necessary to analyze the data in the certificates, as well as the account balances formed at the end of the month. Particular attention should be paid to account balances for which there is a difference between the accounting and accounting estimates.
Help and calculations in 1C 8.3 Accounting 3.0
Data from reference calculations is taken as data for accounting registers. The calculation certificates contain useful information from which you can understand what is coming from when calculating depreciation, writing off deferred expenses, etc.:
The certificates and calculations are reviewed and analyzed in more detail.
Balance of accounting accounts (BU and NU) in the balance sheet in 1C 8.3
The object for analysis is also the balance of accounting and tax accounts for income tax in the balance sheet.
After closing the month in 1C 8.3, you need to create a balance sheet:
Let's create in 1C 8.3 OSV for 2015:
In SALT, it is especially necessary to pay attention to accounts for which there is a balance in the form of the difference between the assessment in accounting and tax accounting. This applies primarily to OSNO, because for the simplified tax system there will only be accounting.
In the OSV form – show settings:
On the indicators tab, you can enable accounting and tax accounting:
Having generated OSV in 1C 8.3, you can conduct an analysis of the residues:
Each remainder can be decrypted and the OSV revealed:
Errors when closing accounts 25, 26, 90, 91 in 1C 8.3
Based on the analysis of the results of closing the month and the balance of the accounting accounts at the end of the month, there should be:
- 25 “General production expenses”;
- 26 “General business expenses”:
- 90 "Sales". Only balances for synthetic accounting, since subaccount balances remain until December 31:
- 91 “Other income and expenses.” Only the balance on the synthetic account, since the balances on subaccounts remain until December 31:
If in 1C 8.3 accounts 25, 26, 90, 91 are not closed at the end of the month and balances remain, then you need to figure out what the reason is.
Errors when closing accounts 20, 44 in 1C 8.3
At the end of the month, you need to check the balance on the following accounts; it may be present:
- 20 “Main production” – for the amount of unfinished production or unfinished work or services.
- 44 “Distribution costs” - the amount of transportation and procurement costs, if, according to the rules of accounting policy, they are distributed according to the balance of goods in the warehouse.
If in 1C 8.3 accounts 20 and 44 are not closed, then you need to open them through SALT and see why the balance was formed. Account 20 may have a balance at the end of the month. This could be " ":
If in 1C 8.3 the 20th account is not closed, then it is necessary to check it with the production data on the “work in progress”. If these are unfinished services, it is necessary to reconcile the calculation.
If in 1C 8.3 account 44 is not closed and there is a balance, then it can only be if the TZR is accounted for on account 44 at a percentage, which distributes them at the end of the month. If TZR are not included in the cost of the goods, but are taken into account in account 44, then account 44 may not be closed. In other cases, the 44 account must be closed.
Errors when reforming the balance sheet at the end of the year in 1C 8.3
In 1C 8.3, at the end of the year, the balance sheet is reformed during the procedure for closing the month in December. In this case, you need to take into account:
- There should be no balance on subaccounts and balance on synthetic accounts 90, 91 and 99. According to SALT, it is necessary to completely close accounts 90, 91 and 99.
- must be determined by count 84:
- – on the loan 84 accounts – profit at the end of the year;
- – on the debit of 84 accounts – loss at the end of the year:
Why accounts 20,25,26,44,90,96 are not closed at the end of the month, how to prepare financial statements, why account balances arise when preparing an income tax return, we look at tax accounting at
Often, accounting programs need to prohibit changes to old documents. For example, after the reporting has already been submitted. The human factor plays a huge role when working with any accounting program. To prevent an employee from ignorance or accident from making changes to such documents, 1C 8.3 Accounting 3.0 provides a mechanism for period closing dates.
Where can I find the ban date in 1C 8.3? In the "Administration" menu, select "Support and Maintenance" (if you have the appropriate rights).
In the “Routine Operations” subsection, check the box for “Change Prohibition Dates”. To the right you will have the opportunity to go to its settings.
After clicking on the hyperlink to the settings that appears, the corresponding form will open. First you need to indicate whether the ban date is set for all users, or only for certain ones. These two methods differ only in that in the second case it will be necessary to specify a list of users or user groups to which this ban will be applied.
Setting the ban date “By users”
If the setting type is “By User”, ban dates are configured for each user or group of users. To do this, you need to select the appropriate line and specify the value in the “Banning date” field.
Setting the ban date “By objects”
In the 1C Accounting 3.0 program, it is possible to differentiate the ban date by organization. This method is relevant when the program keeps records of several organizations at once.
At the bottom of the form, in the “Other ways to specify the ban date” section, select the “By objects” drop-down list item. In the tabular part that appears, those organizations are indicated whose data editing should be prohibited. Each organization has its own date.
If this setting is not made for all users, then each has its own list of organizations and dates. It is permissible for one user to set the “By Objects” method, and for another to set the general date.
General ban date
In the case where the ban date is common for both users and organizations, the setting will look like the figure below.
Dynamic ban date
Rigidly setting a ban date is often inconvenient, as it requires constant monitoring of relevance and change. There is no guarantee that it will be installed on time next time.
To avoid mistakes and unpleasant situations in the future, it is recommended to set “End of last year/quarter/month/week” or “Last day”. This setup method will automatically reset the ban date.
Setting the ban date for downloading data
In the case when you have configured synchronization with other 1C databases and unwanted data may end up in past periods, use the data download ban date setting.
In the "Administration" menu, select "Data Synchronization".
When data synchronization is enabled, you will have access to the “Download prohibited date” checkbox. Install it and follow the hyperlink that appears to go to the settings.
Setting the download prohibition date is similar to setting the data editing prohibition date. Their difference lies in the fact that here, instead of differentiation by users, division is available by information bases with which synchronization is performed.
Every month, accountants need to establish what the results of the organization’s activities are (Profit, loss). To do this, in 1C you need to close the month. Also, the correctness of report generation depends on the correctness of his work.
As a result, those accounts that should not have a balance at the end of the month are closed, for example, account 26. Expenses for the current month are transferred to subaccounts 90 and 91.
Processing “Closing the month” in 1C 8.3 allows you to step-by-step automate routine operations that need to be performed at the end of the month. These include calculations for, formation of a book of purchases and sales, calculation of shares of write-off of indirect expenses and much more.
This processing is located in the “Operations” - “Month Closing” menu.
The figure below shows all the operations performed by this processing.
Depending on the taxation system used by the enterprise, accounting policies, etc., only some of these operations will be available to you. Also, the set of operations depends on what period needs to be closed - month, quarter, year.
It is very important to follow the sequence of operations performed when closing the month. Otherwise, mistakes are inevitable. Let's look at step-by-step instructions for closing a month in 1C 8.3.
First of all, before you start closing the month in 1C 8.3, you need to. You can find it by following the hyperlink of the same name in the “Organizations” directory element card.
In this article, we will not consider this functionality in detail. You can read more about setting up your accounting policy in the article.
Processing "Month Closing"
In this example, we will look at an example of closing a month for an organization with a general taxation system. The list of actions performed when closing a month is shown in the figure below. In this case, a book of purchases and sales will be additionally formed, since the second quarter is closing at the same time.
Step 1
This operation is formed by the accountant monthly using the “Payroll” document. You can view transactions by left-clicking on the corresponding line in the “Month Closing” processing.
In our example, the following movements were formed:
The next step is to calculate depreciation and create the corresponding entries.
If the organization makes any payments in foreign currency, the currency will be revalued at the current rate.
Step 2
The next step will be to calculate the share of write-off of indirect costs. In this case, the program makes intermediate calculations to close cost accounts (20, 23, 25, 26, 44).
Step 3
In this step, cost accounts are closed: 20, 23, 25, 26, 44. Be careful when performing these operations. They influence. In our case, the posting is made on account 90.
Step 4
At the end, accounts 90 and 91 are closed, as well as income tax is calculated.
If the year is closing, then in 1C there will also be a balance reformation operation.
Conclusion
It is very important to follow the established sequence of documents and routine operations. Most errors occur when closing accounts. To find the reasons, you need to check whether analytics is installed everywhere and whether the sequence of document processing is followed. In more complex situations, it is necessary to carry out an in-depth analysis of the relevant account cards.
In order to obtain correct and timely reporting for the month, at the end of the month it is necessary to carry out the “Closing the Month” procedure in the 1C Accounting 8.3 program, developed on the 1C Enterprise 8.3 platform.
The month closing sequence looks like this:
- It is necessary to collect the “Expenses of the current month” on the corresponding accounts (20/25/26/44), and “transfer” them to the “Expense subaccounts” of accounts 90 and 91.
- As a result of the “transfer” of amounts from expense accounts (20/25/26/44), the ending balances in these accounts will be zero.
Attention! For organizations (manufacturing, agricultural producers) whose production increases and affects several months, account 20 is not closed completely, i.e. the balance will not be zero. Here we also mention trading companies that, in account 44, take into account transport costs for delivering goods to themselves.
- After moving amounts from expense accounts to 90, we will calculate the ending balances for each account - 90 and 91. That is, we must find the difference between Dt and Kt for accounts 90 and 91, and transfer the resulting amount to 99. As a result, the final balances for 90 and 91 will also become zero.
As a result, at closing we should have no balances on our accounts (20/25/26/44), but accounts 90 and 91 should also be equal to zero.
How to properly close the month
A corresponding window will open, listing all operations* that can be performed as part of our task. First, we define the “Organization” and designate the closing period we need.
*It is important to do closing gradually, following the sequence, otherwise errors cannot be avoided.
Depending on the firm's tax policy/type, not all of the above transactions will be active. Moreover, their set also determines the closing period - month, quarter or year.
Closing stages
1. Setting up accounting policies
We select the organization for which we will close and check the settings.
2. Processing “Closing the month”
Having checked the settings for “Confetprom LLC” and selected the closing of the month “December 2016”, we see that the tabular part will display the operations that will be carried out during the processing of the “Closing of the month”.
It can be performed manually for each operation, but we must always remember that they are performed sequentially.
We select the operation for which we want to close, left-click on it, and then “Execute”.
Closing was successful, each operation changed its font color to green and acquired a checkbox*.
*Please note that transactions that have a pencil symbol were edited manually.
By clicking on an operation with the left mouse button, we can view its postings, edit, cancel the posting and/or skip it.
Stage I of operations
Payroll– one of the few operations that an accountant creates independently. This line is automatically processed.
– this operation is needed to submit a quarterly VAT return. Postings and entries in special registers for the formation of books and declarations will be generated.
– a regulatory document will be created for accrual/write-off of depreciation charges.
Stage II
Formed Calculation of shares of write-off of indirect expenses.
Stage III
Formed Closing cost accounts(20/23/25/26/44) – the correctness of the data for this action directly affects the cost of production. It is very important to check the correct closing!
Stage IV
Closing 90 and 91 hours. will generate and calculate income tax (in our example, this is the action of reforming the balance sheet).
Error closing month
For error-free closure, we will pay special attention to closing cost accounts (20/23/25/26). The cause of a possible error may lie in entering incorrect information when creating documents.
Accounts 20 (Main production) and 23 (Auxiliary production) take into account the following costs:
- According to the salaries of employees registered in production departments;
- Depreciation of equipment and purchase costs, for example, machines, etc.
The main and main feature that unites these costs is that they belong to a specific product, which is why they are called “direct”. Costs for production of products are distributed according to analytics by product groups - this is the main point for their correct distribution. Costs must have the same analytical data as the item group. At the same time, division within it occurs according to the planned cost, i.e. proportionally. If the analysis of any cost has nothing to do with any of the products produced, then this cost may “get stuck” in the department. This is precisely the main reason for the error when closing account 20.
Accounts 25 (General production expenses) and 26 (General operating expenses) account for indirect costs. Since indirect costs relate to several types of products at the same time, they need to be distributed. Indirect costs include:
- Accounting for depreciation when using equipment for the production of different types of products;
- Salaries of employees not directly involved in production.
The case when after closing the month at 44 hours. (Costs of distribution) are listed as balances, which may mean either that there were no transactions for the sale of goods, that is, there was no revenue as such from trade operations, or the balances of transportation costs “hung” on it.
