The use of the program “1C: Accounting of a state institution 8” is carried out in order to automate the accounting of official legal entities on their own balance sheets and financed from federal or local sources.
Destination
Accounting in the program is carried out in relation to state, budget, autonomous legal entities. The program “1C: Accounting of a state institution 8” determines the comparability of information when an enterprise changes its status. Often it is used by persons responsible for budget allocation, representatives of the local administration, and so on.
About a single base
In the program “1C: Accounting of a state institution” there is one legal entity and several at once. The information base for them remains unified. In “1C: Accounting of a state institution” they also keep a centralized record of enterprises that transferred the right to conduct accounting on the basis of an agreement.
In addition, the database contains accounting for state-owned enterprises - according to the chart of accounts of budget accounting, budget-type enterprises.
For the implementation of a single accounting, standard official classifiers are used with the inclusion of lists of contractors, cost items, and so on. In the general ledger and balance sheet there is information intended for individual legal entities.
Separate accounting
The program “1C: Accounting of a state institution” includes the execution of separate accounting for only one legal entity, using material sources in the database with separate reports. The structure of accounts at sources always varies. Using this scheme, a separate accounting of procedures is introduced in budgetary institutions.
Standard methods
The program “1C: Accounting of a state institution” was developed with taking into account the regulatory documentation on accounting. It was based on the orders of the Ministry of Finance of the Russian Federation No. 157n, No. 162n, No. 174n, No. 183n, No. 65n, No. 52n, No. 191n, No. 33n. “1C: Accounting of state institution 8” carries out accounting, taking into account the budget classification of the Russian Federation, types of material support, administration features, nuances of firms, sources of material support.
All this gives her the opportunity to group, identify the results and organize information. Also, “1C: Accounting of state institution 8” includes the distribution of databases and many other functions. Financial calculation is carried out in any currency.
Accounts
In "1C: Accounts of state institution 10" contained uniform charts of accounts for accounting for official bodies, local administration and so on. Synthetic, analytical, quantitative and currency accounts are carried out taking as a basis the Instructions for using the Unified Chart of Accounts.
Counting work plan
The program carries out centralized bookkeeping of official enterprises, forms charts of accounts for institutions previously entered into the program. The structure of the work plan is set taking into account the type of legal entity - whether it is considered treasury, budget, autonomous, taking into account the source of funding.
When accounting records are carried out, the procedures are reflected in the accounts of 26 categories in the working chart of accounts.
“1C: Accounting of a state institution 8 3” includes two types of classifiers: budget and arbitrary. Choose them, given the structure of the accounting plan.
The program on accounting of official enterprises has several special settings for the working chart of accounts - they are intended for the state, budget and autonomous types of enterprises.
The structure of such a plan reflects the types of financing. In any variety, the code for the budget classification of Russia as a whole is fixed - KBC and KOSGU.
The budget accounting chart of accounts requires writing a budget classification code on a mandatory basis only in part of KOSGU. Codes of budget classification are replaced by classifiers of choice. When compiling work accounts, you need to consider this document.
The structure of the working chart of accounts for autonomous organizations requires the writing of codes from any classifiers. The typical structure of this phenomenon changes if it is required by the standards or similar provisions are available in the accounting policy of the enterprise.
About classification
In “1C: Accounting for public institution 20” includes a budget classification with implementation tools. To use it, use the appropriate reference books. Information from there is used when they are 26 digits in the account numbers of the work plan of a legal entity. Also, in “1C: Accounts department of state institution 1” this provision is taken into account when settlement and payment documentation is drawn up, a hierarchy of budget classification for reporting is built.
Directories have already been filled out. They have a number of necessary classifiers, which were established by the Order of the Ministry of Finance of the Russian Federation. The code from each budget classifier of the constituent entities of the Russian Federation or from local sources is entered into special collections in the usual way. In the program "1C: Accounting of a state institution 8.3 & raquo" they are entered by downloading from files.
An arbitrary classification is introduced in order to form the characteristics of accounts.
All codes are for the corresponding dates. Due to this, the procedures for obsolete and updated KPS codes are stored in the “1C: Bookkeeping Department of State Institution Edition 1.0” in a single database of information. When classifiers change, it remains possible to work with all indicators in the same database.
When budget classifiers are changed by laws, directories must be rewritten so that they comply with the latest requirements. This is achieved in "1C: Accounts department of a state institution 2.0" by loading classifiers into reference collections from files. To achieve this, apply the program "Assistant update budget classification."
They are posted on the manufacturer’s website "1C: Accounting of a public institution." The editorial program in this case can be absolutely any.
As soon as budget classifiers have been updated, they are automatically checked for compliance with the latest requirements. The validity period of obsolete KPS is always fixed.
Accounting Automation Solutions
Due to the typical configuration in “1C: Accounts department of a state institution 8”, automation of accounting is quite simple. The data is contained in the required volumes, the document flow is entered with fixing the procedures on the accounts of the work plan of accounting, the incoming primary documentation is required to be recorded. Another advantage of any edition of “Accounting of a state institution” is that almost all sections are automated. It also records intangible assets - fixed assets, storage locations and the like.
In “1C: Accounting of a state institution” include unified accounting procedures. The reception of primary and accounting registers is also included.
Work "from the document"
The documentation is stored in electronic form. She specializes in accounting sections. The program “1C: Accounting of a state institution” includes 170 varieties of documentation of narrow specializations. More than 1000 types of financial and economic procedures are recorded in the work plan of accounts of a legal entity. All of them play a role in determining the correspondence of accounts, analytics, all the information that is needed when the primary is formed.
When document management is conducted, “Accounting of a state institution” provides input, printing, and storage in the primary database. When electronic documentation is carried out, another “Accounting of a state institution 1.0” forms the necessary entries. They are records in the accounts of accounting.
The primary account and accounting records in electronic documentation comply with legislative acts on accounting in official enterprises.
The main method of fixing business transactions is the introduction of documentation. In addition, transactions are entered into the single acts “Operation”. To enter postings formed by groups, they use standard procedures - simple automation tools that are very easy to configure manually.
The program “Accounting of a state institution in edition 2.0” carried out procedures under the regulation. She accrued depreciation, revalued the currency, and closed accounts.
The data that has been entered is always grouped. This generates the necessary reports in all time periods. Configuration reports lead to the prompt receipt of the necessary accounting registers.
The program presents accounting information in the format that is needed for analysis. Regulated reports include the rest of their types in the funds needed for enterprise reports.
In any department that deals with centralized bookkeeping of official enterprises of a state-owned type, there is a cycle of accounting for different formats of ownership, material assets and obligations.
About Procurement
It is important to remember that at the same time as the official program another one was also released, called “1C: Purchases. Accounting of a state institution 8 ".
It is dedicated to small budget, government and autonomous institutions involved in the relevant operations - planning, preparation and implementation of procurement. It automates the procedures that relate to orders, control over the execution of contracts.
Cost authorization
In "1C" register acquired limits of obligations associated with the budget, appropriations and other information about the budget.
It forms expenditure schedules, reflects the amount of information about the budget, which is brought to the distribution of various enterprises.
Validation of expenses is displayed in the appropriate journal. In addition, accounting registers for these procedures are obtained. The card, which takes into account the limits of budgetary obligations, is one of the most important acts in "1C".
It is important to know that state-owned enterprises that have approved the financial bodies of local government entities sometimes produce their own form of information exchange. For this reason, in order to generate payment documentation, they integrate processes and algorithms for the exchange of information that do not require special settings.
Forms are always subject to regular updating. When form the settlement and payment documentation, take into account the nuances of authorization of all types of enterprises. Settlement and payment documentation is carried out, accounting records are formed. They are reflected in the journal on operations with non-cash funds. All new files must be saved. Each upload and download procedure is reflected in the documentation. Users print the statements they need in their accounting program.
They support settlements by payment orders through the Central Bank of the Russian Federation, credit enterprises. In order to carry out the calculation in electronic form through this bank, choose the form of UFEBS and “Bank Client”.
Accounting of funds
In “1C”, cash transactions related to cash are also taken into account. To achieve this, uniform forms were formed. A cash order is issued in any type of currency. Always leave notes about the procedures, they remain in the journal of operations on the account "Cashier".
Often spend and their design for monetary documentation. When cash orders are formed for monetary documents, it is always marked “Stock”. Any movement of the relevant acts is recorded in the account. The cash book is generated by cash and documentation.
Always take into account the nuances of cash circulation when making payments through the treasury, as well as the nuances associated with the procedures for providing funds to recipients of budget funds, departments using cards. It is necessary to take into account the fact that the program also uses cash registers for the implementation of procedures related to cash.
Accounting for non-financial assets
This kind of accounting is carried out according to the nomenclature, a number of means used, responsible persons, and the place of storage. "1C" implements all the nuances associated with the consideration of intangible assets. The program supports the storage of information that is needed to replenish their registry of state property.
The group accounting of these funds is also being implemented.
The parameters of each object belonging to the category of fixed assets are stored on cards. So, for example, an inventory card may contain nicknames and suits of animals at the enterprise engaged in their breeding.
The program conducts accounting of valuable metals that can be classified as fixed assets, take into account equipment and materials.
The program also includes conducting procedures for centralized procurement, intraorganizational changes, receipt from founders, production, and restructuring of intangible assets.
The return of goods to suppliers is automatically executed, acts of acceptance of materials are drawn up with the aim of officially fixing claims against suppliers if there is a shortage of intangible assets upon receipt.
The introduction of lists of commissions that operate on an ongoing basis is also envisaged. These include inventory commissions related to the receipt and seizure of non-financial assets. Contracts on individual and team liability are necessarily executed.
Taking as a basis the documentation on the receipt of non-financial assets, apply the acts of the format “Invoice received” to register the supplier invoice in order to compile an official purchase book. The movement of intangible assets is recorded in the journal of operations on the decline and transfer of NFAs.
The program assumes that inventory inventories are formed in it, and the results of inventory procedures are recorded. Thanks to this, process data is stored in electronic format.
It is also important that input documentation is introduced. This was made possible due to the fact that the program retains discrepancies in fact with accounting. Thus register shortages.
They also widely use the opportunity to use information collection terminals when conducting and processing the total inventory of fixed assets.
Automation has undergone operations on the movement of NFAs, which are recorded on an off-balance sheet account. Mandatory draw up the receipt, movement and write-off of objects of this type in a single form, carry out an inventory, create accounting registers. They also carry out accounting and inventory of strict reporting documentation.
Standing apart is “Food Accounting”. This section is necessary for everyone whose activity is somehow connected with banquets, diets, cooking, feeding people in institutions and so on. Thanks to the program’s functions, it keeps a record of those who are satisfied, their number, make up menus and rations, record revenues and expenses, as well as cases of writing off products. Often draw up returns of products that have not been used.
It is also planned to obtain information about the costs that formed the basis of the cost of products. They are obtained in the reference calculation "Costing." Data on the cost of manufactured products, as well as on the remnants of production that has not been completed, are obtained in the relevant reports.
Calculations
The program also keeps records of settlements with suppliers and contractors. This is done when the nuances of the agreements are taken into account. When calculating, the program takes into account the sequence of calculations - whether advance payment was made or goods were first delivered. Advances are always credited, supplier invoices are recorded, and a purchase book is kept. The program checks the TIN and checkpoint of counterparties through the website of the Federal Tax Service.
The program has become popular thanks to the function of accounting for payroll calculations. Information is entered into it during the implementation of a number of procedures, which are configured in the form “Reflection of wages in accounting”. Calculations are reflected in the corresponding journal. « ».
. , – . .
. . , , . № -2.
, . , .
"1". , . 0%, - , , . , , , .
25 . . . .
. . , .
, . , , , . , , . . , . .
. , , . , " ". .
, « ». , «1», , , . , .
"1: " . .
In "1C" there are ordinary and special reports, accounting registers, reports on budget, accounting, static and tax regulations. Standard and specialized reports have great potential for grouping, fetching information. It is thanks to them that the necessary accounting registers are obtained, accounting information is provided in the form in which it is convenient to analyze them.
Almost all reporting is based on the procedures introduced in the reporting period. This happens in an automated manner, which is also a beneficial advantage of the 1C: Public Administration Accounting program used by enterprises.
Forms submitted in electronic format are also filled out manually with a recalculation of the final characteristics. When reports are generated, indicators must be checked and linked.
Reports that are ready to be printed are always paginated. In each report, autocomplete receives decryption of the sum of all the characteristics. That is, they reach the primary, the amount of which was included in the amount of the indicator.
About reporting
Reports are received both in paper and in electronic format. In order to receive consolidated financial statements subsequently, they download into the programs “1C: Report Summary”, “1C: Budget Reporting”.
All facts about the uploading of reports must be recorded. Unloading is carried out in respect of only reports that have passed through verification and coordination.
There are always control ratios in financial statements. Rules for their verification can be modified. This is provided by the functions of the accounting program.
A curious feature is that 1C allows you to transfer tax reports over communication channels using electronic digital signatures. This is done directly from "1C" by transferring to a special server.
The tax documentation is filled in, taking into account the information that is reflected in the accounting account, as well as the information that was entered into the information registers for property objects.
"Starting Assistant"
Starting to use the program, the first thing they encounter is the "Startup Assistant" service. It helps to correctly configure the accounting characteristics, data about the enterprise, that is, to correctly configure all the information that will then be needed in the work, including centralized accounting of state treasury institutions.
The server should definitely be used, since any incorrect data entered into the program will certainly affect the work in the future with the appearance of all kinds of difficulties. "Starting Assistant" reduces the likelihood that fatal errors will appear in the process of working with the program. It contains a complete database of all the information that may be needed in the course of further work with the program. The instructions contained in it, it makes no sense to ignore.
Reviews
Many users are unhappy with the "1C" program as a whole, as well as its eighth version. People involved in accounting write that this program has significant shortcomings, a lot of unnecessary applications. Especially employees of small enterprises do not like it, where it is very difficult to work with 1C. Users note that they have to study the changes constantly introduced into the program all day, and there is no time left for work. In addition, it is often necessary to invite a professional programmer to explain how to configure the program for a specific enterprise or task. Such a specialist requires a good reward, which is unprofitable for small enterprises.
The 1C program has proven itself only in large enterprises, but even there the accountant needs to carefully study it and delve into all the details for a long time.
Conclusion
As you can see, the functionality of the program is unusually wide. For its proper use, you need to familiarize yourself with all the subtleties associated with working with it. Then it will become an excellent tool in the hands of an accountant, including one working for a government agency with centralized accounting. Although the "1C" program contains tips that help in the course of work, it is nevertheless worth taking into account the recommendations described in the article. They are able to help both beginners and experienced professionals. Any oversight can invalidate all the work done in the program.