Working with counterparties permeates the entire work of a store or enterprise, therefore it is very important that the payment is made accurately and within a clearly defined time frame. However, with large turnover of goods, you can miss important details and get confused about with whom mutual settlements have been made and with whom not yet.
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In order to avoid any misunderstandings, it is worth studying in more detail all the intricacies of working with counterparties, understanding how mutual settlements are carried out, what you should pay attention to and what not.
Principles and methods of settlements with counterparties
So, initially you need to understand what the principles and methods of working with counterparties are, and who they are.
A counterparty is a person who has a financial connection with a production, company or store. This could be employees, customers or suppliers.
In this case, it is impossible to clearly determine with whom exactly this or that organization works more and more often, since each counterparty performs its function in bringing profit to the organization. It is for this reason that it is necessary to pay careful attention to financial issues, since if one link of counterparties falls out, the entire chain will be disrupted.
It is also worth paying attention to the fact that there is a concept of calculations in accounting, where financial calculations are made according to a statement or a series of statements, depending on close cooperation with the counterparty. It happens as follows: each counterparty has its own document in the accounting department, where every smallest financial detail is recorded.
After the cooperation is completed, this could be the end of the month or quarter, or maybe a one-time transaction, the accounting department pays out the funds and notes this in its documents. Needless to say that a clear organization of payments is so important, if it is obvious that if the accounting department gets confused in the papers, the company may suffer a significant loss.
It is important to take into account that calculations in accounting are extremely important, since it is thanks to the clear organization of calculations that at any time you can view all the necessary information for a particular counterparty, or for all counterparties at once. This is not only convenient and quick, but very often simply necessary.
Settlements with suppliers and contractors
In order not to get confused and understand what's what, there are types of mutual settlements that immediately divide mutual settlements into:
- mutual settlements with customers
- mutual settlements with contractors
- mutual settlements with suppliers.
It is worth paying attention to the fact that these two types of mutual settlements are fundamentally different from each other, therefore special specifics for conducting mutual settlements have been developed.
As for the buyers, completely different documents have been filed for them, which describe the income, and not the expenditure, of profit. This is the main difference and the main essence of the work. But, despite the simplicity of maintaining documentation, in real life everything is much more complicated, since many different factors are layered. It is for this reason that you must be extremely careful and follow all the rules for maintaining documents, recording each transaction performed.
Accounting for mutual settlements with clients
Accounting for mutual settlements with clients is one of the most important tasks. In no case can you make a mistake here, since an offended client who has not received his hard-earned money can bring a real crisis to the company. Find out more about accounting for settlements with customers >> This once again suggests that it is extremely important to keep records of everything that is done with counterparties.
So, it is necessary to consider what actions are necessary if counterparties use payment in different currencies. It is worth saying that the accounting department is prepared for this and has various forms and forms to accept any currency. Thus, accounting of settlements can easily take place in foreign currency.
We settle accounts with the staff
At the moment when the time comes to pay the staff, the accounting department opens statements that concern only the employees. The statements store all the information about when and in what amount the advance was paid, who received the bonus, and who, on the contrary, received a fine. As a rule, the accounting and payment procedure is formed from senior positions or ranks to ordinary employees.
But despite the fact that the accounting department makes a lot of efforts to ensure that all the tasks assigned to it are completed perfectly, sooner or later a failure occurs. And to avoid it, it is better to stop doing everything manually and control mutual settlements using automation.
Thus, Class365 can become the best option for complex automation of accounting and mutual settlements, significantly simplifying the life of the accounting department and adjusting the workflow to a state of ideality.
According to the Regulations on accounting and financial reporting in the Russian Federation, the preparation of annual accounting (financial) statements in the Russian Federation must necessarily be preceded by an inventory of all assets and liabilities.
Note that accounts receivable refer to the organization’s property, and accounts payable refer to financial liabilities.
An inventory of settlements with suppliers, buyers, various debtors and creditors consists of checking the validity of the amounts of receivables and payables listed on the balance sheet.
At the same time, reconciliation of settlements between counterparties makes it possible to reliably assess the correctness of the reflection of debt amounts.
Why do you need an act of reconciliation of settlements with counterparties?
A timely and correctly executed act of reconciliation of settlements with counterparties allows you to eliminate errors in accounting and tax accounting.If the debt reflected in the reconciliation report coincides according to the organization’s data and the counterparty’s data, this means that all business transactions with the specified counterparty are reflected in the accounting records correctly and in a timely manner, including operations for the shipment of goods, provision of services, performance of work, receipt and transfer of funds. funds are not missed or doubled.
Thus, the reconciliation act allows not only to identify errors in accounting, but also to avoid disagreements with counterparties.
In addition, if a debtor of an organization signs a document, then he agrees with the state of settlements and expresses his readiness to repay his debt.
The act of reconciling settlements with counterparties also serves as the basis for writing off bad debts after the expiration of their statute of limitations.
The act of reconciliation of settlements with counterparties can be used when going to court in order to collect debt from the counterparty for goods supplied or services provided.
For what period is it necessary to reconcile settlements with counterparties?
Before reconciliation, you should establish a period for which data should be included in the document being compiled.When taking inventory of settlements with buyers and customers, with suppliers and contractors, as well as with other debtors and creditors, the organization should reconcile mutual settlements with its counterparties as of December 31 of the reporting year, which are documented in acts of reconciliation of mutual settlements.
The procedure for reconciling settlements with counterparties
The act of reconciliation of settlements between counterparties is drawn up on the basis of data from the two parties who take part in the reconciliation.The organization that initiates the reconciliation informs the other company about the need to conduct a reconciliation and draw up a report.
After this, the first organization identifies the amount of debt from its data and informs the second organization about it.
If the second organization agrees with the amount of the debt, then the first organization draws up an act, prints it out in two copies, signs it with its manager and submits it to the second company for signature.
If the second organization has objections regarding the amount of debt, then it is necessary to proceed as follows:
- The accountant of the first organization fills out only his part of the act and sends the document by e-mail or fax to the accountant of the second organization.
- The accountant of the second company enters his data, and thus discrepancies are identified.
- The party that has erroneous accounting data is identified makes the necessary changes in accounting.
- After this, the first organization generates a new, already adjusted, statement of reconciliation of calculations, including data from both parties to the agreement. The act is drawn up in two copies and no longer contains any discrepancies.
- The reconciliation report is signed by the heads of both organizations and stamped.
Form of reconciliation report
The reconciliation report reflects business transactions carried out between two counterparties for a certain period and displays the amount of debt.The legislation does not provide for a unified form of this document.
Therefore, the organization develops the form of the mutual settlements reconciliation act independently.
In this case, the form should be approved as an annex to the accounting policy.
Note that the reconciliation act is not the primary accounting document confirming the completion of a business transaction, since it does not affect the financial condition of the parties.
Therefore, reflect in the act all the details established for primary documents in paragraph 2 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, not necessarily.
- name of the document - act of reconciliation of calculations (indicating the names of organizations);
- details of the agreement concluded between the parties;
- date and place of document preparation;
- Document Number;
- the period for which the reconciliation was carried out;
- the amount of debt of one of the counterparties (indicate which one) at the beginning of the period for which the reconciliation is being carried out;
- the amount of business transactions carried out between counterparties (each party enters its data);
- dates of business transactions between counterparties (each party enters its accounting data);
- details of documents confirming the completion of business transactions between counterparties (each party enters its own credentials) Such documents are invoices, acts of acceptance and transfer of results of work performed/services rendered, payment orders, cash orders, etc.;
- the amount of debt of one of the counterparties (indicate which one) at the end of the period under review;
- there are discrepancies in the parties’ credentials;
- signatures and seals of the parties.
The left side of the table, as a rule, reflects the facts of the economic activities of the organization that compiled the document.
It includes four columns.
The first column indicates the serial number of the entry, the second column - a summary of the business transaction, the third and fourth columns - its monetary value by debit or credit.
The right side of the table remains blank; The data is recorded there by the counterparty when he performs reconciliation.
Thus, records are entered into the act in chronological order about all operations carried out by the organization with the participation of a specific counterparty for a certain period.
After that, debit and credit turnovers are calculated and the total amount of debt (closing balance) as of a certain date is determined.
If there are no problems or errors, then the amounts received after filling out the first and second tabs will look mirrored in the table.
In order for the reconciliation act to become legal, it must be signed by authorized persons on both sides.
The reconciliation report can be signed by authorized persons, the sole executive body of the organization (for example, the general director, financial director, etc.) or a representative acting on the basis of a power of attorney issued by such a body.
Counterparty is a general concept that includes organizations and individuals who are business partners of the organization (customers, suppliers, etc.).
The list of counterparties is maintained in the directory "Counterparties" (menu "Enterprise" - "Counterparties" ).
To make it easier to work with the list of counterparties in the directory, they can be combined into groups and subgroups, for example, “Suppliers”, “Consignors”, “Buyers” etc.
A directory is intended for storing mutual settlement agreements concluded with counterparties "Contractors' agreements" , subordinate to the directory "Counterparties" . All business transactions with counterparties are formalized with the obligatory indication of the contract.
You can view the list of already executed contracts and draw up a new contract with a counterparty directly in the form of a directory element "Counterparties" on the bookmark "Accounts and agreements" or in the directory "Contractors' agreements" , which can be accessed from the directory "Counterparties" by button "Go" .
The reflection of settlements with counterparties largely depends on what currency of mutual settlements is defined in the agreement with the counterparty and in what currency the document itself is drawn up. If the ruble is specified as the currency of mutual settlements under the agreement, then the document can only be issued in rubles. If the agreement specifies a different currency for mutual settlements, then settlements under such an agreement will be reflected in accounting either as currency settlements, and if the agreement establishes the attribute of settlements in conventional units, then it is possible to draw up documents reflecting the acquisition and sale in the currency of the agreement or in rubles , and payment documents are reflected only in rubles.
Within the framework of one agreement with a counterparty, you can conduct mutual settlements either under the agreement as a whole, or according to settlement documents - this is set in the corresponding property of the agreement. In addition, the contract form indicates the type of contract ( "with the buyer" , "with supplier" etc.) and the type of prices used. The type of agreement affects what business transactions can be carried out under this agreement. For example, the operation of goods receipt can be carried out only under contracts with the type "With supplier" or "With the committent" .
For an agreement, you can specify the type of mutual settlements under this agreement in the details "Type of mutual settlements" . This allows you to combine contracts of different counterparties by assigning them the same type of mutual settlements, for example: loan agreements, prepayment agreements, supply agreements, long-term agreements, one-time agreements, etc. This feature will act as additional analytics in reports on mutual settlements with counterparties. The type of mutual settlements is selected from the directory "Types of mutual settlements" .
“1C: Accounting 8” makes it possible not to manually select accounts for settlements with counterparties each time you fill out a document. After the user indicates the counterparty and the agreement in the document, 1C: Accounting 8 will substitute the most suitable accounts by default.
When substituting default accounts, “1C: Accounting 8” is guided by the information register “Accounts for settlements with counterparties” (menu “Enterprise” - “Counterparties” - “Accounts for settlements with counterparties” ). Each entry in this register contains the following information:
· organization;
· counterparty;
· agreement;
· type of settlement under the contract (in the currency of regulated accounting - rubles, in conventional units, in foreign currency);
· accounts used for settlements with a counterparty in different situations: for settlements with a supplier, for settlements with a buyer, for advances, etc.
Register of information “Accounts for settlements with counterparties” allows you to set settlement accounts for each counterparty or group of counterparties, agreement and type of settlement.
For each organization, accounting of economic activities is carried out in “1C: Accounting 8”, you can set separate accounts for settlements with individual counterparties (groups of counterparties) by creating the corresponding register entries.
When initially filling out the 1C:Accounting 8 information base, the register of accounts for settlements with counterparties is filled in automatically.
The account entered into the 1C:Accounting 8 document by default can then be changed manually by the user.
Setting up accounting for settlement documents is done in the dialog "Setting up accounting parameters" (menu “Enterprise” - “Setting up accounting parameters” ).
If on the bookmark “Analytical accounting of settlements with counterparties” check the box “Carry out settlements using documents” , then on accounts for settlements with counterparties (60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, subaccounts for other settlements, account 76 “Settlements with various debtors and creditors”) an additional sub-account will be established .
For settlement accounts in conventional units, the specified subconto is always present and cannot be changed from the analytical accounting settings - this is a requirement of the methodology for accounting for settlements in conventional units.
Business transactions related to cash flow are recorded using payment documents “Incoming cash order”, “Outgoing cash order”, “Incoming payment order”, “Outgoing payment order” etc. In the transactions that are generated by these documents and reflect settlements with the counterparty, subcontos are used "Counterparty" And "Treaty" , and subconto can also be used "Documents of settlements with counterparties" .
Each of the mentioned payment documents contains the corresponding details ( "Calculation document" ). If in the relevant document details the operation of settlements with counterparties is selected and an agreement is selected in which settlements are carried out under the agreement as a whole, then the attribute "Calculation document" will not be available for modification.
But if on the account of settlements with the counterparty analytical accounting is maintained according to documents (that is, the subaccount type is set for the account "Documents of settlements with counterparties" ), then one of two options is possible:
· "according to the agreement as a whole" , then the settlement document will be automatically selected using the FIFO method to indicate the entry as a subaccount;
· if the type of payment is established in the agreement with the counterparty "according to settlement documents" , then props "Calculation document" You will definitely need to specify it manually.
To account for settlements on advances, 1C:Accounting 8 uses the attribute "Advance account" , available in the forms of documents for accounting settlements with counterparties and in the forms of bank and cash documents (bank and cash documents are available through the menu "Bank" And "Cash register" ).
When entering documents, this detail can be filled in by “1C: Accounting 8” automatically based on the data stored in the information register “Accounts for settlements with counterparties” . The props can then be changed by the user.
But if the user refuses to fill out the details "Advance account" in the specified documents, then “1C: Accounting 8” will not keep records of advances separately from other settlements with counterparties.
As already mentioned, settlements with the counterparty can be carried out with varying degrees of detail: in general according to the agreement or according to settlement documents.
When generating transactions for a document, the availability of an advance will be determined taking into account the specified level of detail.
To assess whether an advance has arisen during settlements with a counterparty, 1C: Accounting 8 will analyze the debt in the account for settlements with the counterparty specified in the document. The debt analysis is carried out either in the context of the counterparty agreement, or according to a specific document specified in the relevant details. If the debt on this account is repaid in full, then the remaining payment is counted as an advance and is indicated on the account for accounting for advances. If the settlement account for advances is not specified, then the entire amount of the transaction will be posted to the account for settlements with the counterparty.
Example:
· Supply of materials from the supplier in the amount of 118 rubles.
Dt |
CT |
Sum |
60.01 |
100 rub. |
|
60.01 |
18 rub. |
· Payment for materials for 140 rubles.
if the account for accounting for advance payments is indicated:
Banking and cash documents, as well as document "Advance report" In terms of payments to suppliers, they can automatically determine the status of mutual settlements with counterparties and distribute received or transferred amounts to pay off existing debts and advances. When the supplier returns funds, the advance account specified in the document is first analyzed, and if an advance was reflected in this account, then this advance is repaid, and the remaining part of the payment is recorded in the account of settlements with the supplier and increases the debt under the contract.
All documents under an agreement with settlements in foreign currency must be drawn up only in the currency of the agreement. When posting documents under contracts with settlements in foreign currency, transactions are created with ruble and foreign currency amounts, and the currency balances on the accounts used in the transactions are revalued.
The resulting exchange rate difference is reflected in accounting as part of other income (subaccount 91.01 "Other income" ) or other expenses (subaccount 91.02 "Other expenses" ).
In tax accounting for income tax, the resulting exchange rate difference is reflected in non-operating income (subaccount 91.01.7 "Non-operating income" ) or non-operating expenses (subaccount 91.02.7 "Non-operating expenses" ). In tax accounting under the simplified tax system, exchange rate differences are not taken into account.
Example:
When shipping to the buyer under a contract, the currency of which was set to the dollar, the amount in dollars was 100, the dollar exchange rate was 28.40, the amount in rubles was 2840.
When paying under the same agreement, the dollar exchange rate became 28.45, the amount in rubles turned out to be 2,845, in dollars it was still 100.
The exchange rate difference in rubles will be 5 rubles and will be charged to other income.
In tax accounting, the payment document will generate a posting to reflect the exchange rate difference as part of non-operating income.
Accounting for settlements in foreign currency is carried out in accordance with PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (Order of the Ministry of Finance of the Russian Federation No. 147n dated December 25, 2007, registered with the Ministry of Justice of the Russian Federation on January 28, 2008, reg. No. 11007).
In accordance with PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (Order of the Ministry of Finance of the Russian Federation No. 147n dated December 25, 2007, registered with the Ministry of Justice of the Russian Federation on January 28, 2008, reg. No. 11007), since 2008 in the accounting accounting, the amounts of advances received and issued in foreign currency are not revalued when the exchange rate changes.
Assets, income and expenses upon receipt and sale of goods and services in the part related to offset advances are accepted for accounting at the advance rate, and not at the rate on the date of recognition of income or expense.
In tax accounting for income tax, exchange rate differences from the revaluation of advances in foreign currency continue to be accrued in the previously valid manner.
Differences appear between accounting and tax accounting data, which for the purposes of PBU 18/02 are considered permanent.
To settle with a counterparty in conventional units, you need to check the box in the contract form "Calculations in conventional units" and indicate the foreign currency that will be accepted as a conventional unit for settlements under this agreement.
Accounts for settlements with counterparties must have the attribute of currency accounting and be included in the list of accounts with a special revaluation procedure (menu “Enterprise” - “Accounting policies” - “Accounts with a special revaluation procedure” ).
When conducting settlements with counterparties in conventional units, payment documents are drawn up only in rubles. Other documents are drawn up either in the currency of mutual settlements or in rubles.
Before 2007, in the event that the amount of obligations and claims calculated at the exchange rate of a conventional unit did not correspond to the actual amount received in rubles, amount differences could arise. In accounting, the amount differences arising in connection with settlements for goods sold (work, services, etc.) were reflected in the income accounts, that is, an entry was made for the amount of the amount difference in the debit of the account of settlements with customers (by customers) and a credit to the sales account. In this case, the amount of revenue was adjusted by the amount of the amount difference. Amount differences arising in connection with payments for purchased goods (work, services, etc.) were reflected as part of other income (expenses) in subaccount 91.01 or 91.02.
Since 2007, calculations in conventional units are subject to the new PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency,” approved by Order of the Ministry of Finance of the Russian Federation No. 154n dated November 27, 2006. According to PBU 3/2006, it is necessary to re-evaluate calculations in conventional units both on the date of the transaction (receipt, sale, payment) and on the reporting date. Differences arising from such revaluations are considered exchange rate differences and are charged to other income and expenses.
Comment:
The directory “Other income and expenses” provides a predefined item , according to which, since 2007, all exchange rate differences for calculations in conventional units, accrued in accordance with PBU 3/2006, have been reflected in accounting. Item of other income and expenses "Amount differences" not used since 2007.
The opening balances of settlements in conventional units as of 01/01/2007 are also revalued at the rate on this date, with the differences being attributed to retained earnings (uncovered losses).
Thus, since 2007, the concept has been excluded from accounting "total difference" - amount differences become one of the types of exchange rates, and are not included in the value of the corresponding assets or liabilities, as happened in some cases with amount differences.
Amount differences in tax accounting continue to be taken into account according to the same rules as in 2006: positive amount differences are included in non-operating income in subaccount 91.01.7, and negative differences are included in non-operating expenses in subaccount 91.02.7.
Comment:
In tax accounting, accrued in accordance with Art. 250, 265 of the Tax Code of the Russian Federation, amount differences since 2007 are reflected under article “Exchange differences for settlements in cu.” (menu “Enterprise” - “Income and expenses” - “Other income and expenses” ).
For VAT purposes, from January 1, 2007, only positive amount differences are taken into account when accruing (as additional amounts associated with payment in accordance with Article 162 of the Tax Code of the Russian Federation). Negative amount differences cannot adjust sales revenue. Separate invoices are issued for positive amount differences. Differences in acquisition and payment rates are no longer taken into account as part of the actual acquisition costs and do not affect the amount of VAT deductions. These provisions are reflected in the corresponding accounting policy settings on the tab "VAT" . The specified accounting procedure from 01/01/2007 is maintained even if the accounting policy for 2007 is not set.
Routine revaluation of balances on settlement accounts with counterparties under contracts in conventional units in accordance with the requirements of PBU 3/2006 is carried out by the document "Closing of the month" (operation “Revaluation of calculations in conventional units” ) at the end of each reporting period.
Since 2007, the revaluation of debts in conventional units in accounting has also been carried out by all documents that can reflect payment (bank payment orders and orders, cash documents, document "Debt Adjustment" ).
To summarize information about debt in conventional units for received and sold goods (work, services), the chart of accounts provides for an off-balance sheet account CU “Debt for settlements in cu”. Unlike balance sheet accounts for settlements in conventional units, the UE account does not reflect the results of the revaluation of the ruble balance of the debt, carried out in accordance with PBU 3/2006. Two sub-accounts have been opened for the UE account:
· UE.60 “Debt for acquisition in cu.” - serves to store information about debts in conventional units to suppliers and contractors;
· UE.62 “Debt for sales in cu.” - serves to store information about debt in conventional units of buyers and customers.
Account postings are generated automatically when posting documents.
Comment:
If an organization uses a simplified taxation system, the UE account is not used.
To store information about temporary differences in the ruble valuation of debt in conventional units for received and sold goods (work, services) in the chart of accounts for tax accounting (for income tax), the OU account “Debt for settlements in monetary units” is provided. . Two sub-accounts have been opened for the UE account of the tax chart of accounts:
· UE.60 “Debt for acquisition in cu.” - serves to store information about temporary differences in the assessment of debt in conventional units to suppliers and contractors;
· UE.62 “Debt for sales in cu.” - serves to store information about temporary differences in the assessment of debt in conventional units of buyers and customers.
Account postings are generated automatically when posting documents with the accounting type TD (temporary differences). Accounts are used only if the organization applies PBU 18/02.
If accounting in the information base begins on January 1, 2007, you should enter in the usual manner the balances of the balance sheet settlement accounts in conventional units according to the 2006 annual reporting data. The introductory revaluation of calculations in conventional units and the formation of initial balances on the UE account are carried out by the document "Closing of the month" . It must be carried out after entering all balances according to calculations in cu. date 12/31/2006 with operation “Revaluation of calculations in conventional units as of 01/01/2007” .
In the case when accounting begins to be kept from a later date, it is required, firstly, to enter settlement balances in conventional units for balance sheet accounts - taking into account all revaluations carried out before the start date of accounting, and, secondly, to enter balances for - settlement obligations in conventional units without taking into account revaluations to the off-balance sheet account of the unit. To automatically generate all the necessary transactions, it is recommended to use the document “Entering initial VAT balances” .
When using contracts with a commission agent with settlements in conventional units, it should be taken into account that the revaluation of balances carried out by the document "Closing of the month" under such agreements, it only serves the situation when the commission agent’s debt for goods sold is taken into account in the subaccounts of account 62, and the organization’s debt to the commission agent for commission fees is taken into account in the subaccounts of account 60. It is recommended to conduct mutual settlements with the commission agent under agreements in conventional units on the specified accounts.
The document is intended for adjusting mutual settlements with counterparties "Debt Adjustment" (menu “Purchase” (“Sale”) - “Mutual settlements” - “Debt adjustment” ).
This document provides for the following types of operations:
· Carrying out mutual settlement;
· Transfer of debt;
· Debt write-off.
Type of operation "Debt write-off" used to write off a debt if it is recognized as bad, as well as in cases where the debt is not repaid in cash.
Type of operation "Debt transfer" used to re-register debt from one counterparty to another or from one counterparty agreement to another.
Type of operation "Carrying out offsets" used for mutual repayment of receivables and payables of one or two counterparties.
In accordance with Articles 410-412 of the Civil Code of the Russian Federation, the obligation is terminated in whole or in part by offsetting a counterclaim of a similar nature, if such offsetting does not contradict the law.
In practice, there may be cases not only of simple bilateral offsets (when claims exist only between two organizations, for example, if under one agreement the first organization purchased equipment from the second, and under another agreement it sold goods to this organization), but also complex multilateral.
For an organization, the reflection of multilateral netting leads to the appearance in accounting records of settlement accounts, where not one, but two parties are indicated as counterparties.
Checkbox "Use sub account" document forms "Debt Adjustment" determines the methodology for recording transactions for offsetting mutual claims in accounting. If it is installed, a special bookmark is displayed in the document "Sub account" , where you can indicate which account and which analytical accounting objects should be written off receivables and payables when posting a document ( "buffer" check; Usually this is the account 76.09 “Other settlements with various debtors and creditors” ). If the checkbox is not checked, then when posting a document, transactions will be generated without using auxiliary accounts with a possible split of the amounts indicated in the tabular part of the document.
Settlement can be carried out in rubles or in foreign currency. If offset is carried out in rubles, then debts under contracts in rubles and in conventional units (with any currency of settlement) can be used for offset. If offset is carried out in a foreign currency, then debts under contracts in the specified currency and in conventional units, the currency of settlements for which corresponds to the specified currency, can be used for offset.
Under the tabular part of the document, reference information is shown about the total amounts of receivables and payables reflected in the tabular part of the document. To offset mutual claims, it is necessary that these amounts be equal, in this case the inscription appears in the lower right corner of the document "MUTUAL SETTING". If the offset is made in rubles, then the comparison is made based on the ruble amount of the offset. If the offset is made in foreign currency, then the debt is compared by the currency amount.
Several lines can be entered in one document for various agreements executed with the counterparty. Amounts are entered in the currency that is defined as the currency of mutual settlements under the agreement with the counterparty.
Using a button "Fill in" You can automatically fill out the tabular part of the document with all contracts for which there are balances of mutual settlements with the counterparty. In this case, the amounts in the document are selected in such a way that after the document is processed, the balance of the counterparty’s debt under the agreement becomes zero.
Mode "Debt write-off" is specified by selecting the appropriate type of operation "Debt write-off" and is intended to reflect the operation of the same name in accounting and tax accounting.
In debt write-off mode, a bookmark is displayed in the document "Accounts" to indicate accounts for writing off receivables and payables for accounting and tax accounting, which will account for income and expenses from writing off debt. It is recommended to establish the corresponding subaccounts of account 91 “Other income and expenses” as debt write-off accounts.
The document can write off both accounts payable and receivable at the same time. To separate the type of debt in the document, appropriate bookmarks are used.
When writing off debt, the amount of the amount to be written off for tax accounting purposes for income tax is separately indicated: this amount will be equal to the amount of non-operating income or expense recognized in tax accounting. The value of the details may differ from the amount of debt written off in accounting to a lesser extent if at least part of the debt arose in connection with activities transferred to the payment of a single tax on imputed income.
The amount of value added tax attributable to the accounts payable being written off will be calculated automatically when posting the document.
However, automatic filling cannot ensure the receipt of complete and reliable data on the amounts of receivables or payables subject to write-off, since the information base does not have complete information for automatic decision-making on debt write-off (for example, information about exceptions is not stored creditor from the state register of organizations, since they themselves are of a non-financial nature). Therefore, before conducting the document, corrections must be made, if necessary.
When selecting the appropriate type of operation, using the document "Debt Adjustment" you can transfer receivables or payables to other accounting accounts and/or analytical accounting objects (counterparty, contract).
If the counterparty from whom the debt is written off coincides with the counterparty to whom it is transferred, such an operation is considered "technical adjustment" , for VAT accounting purposes, the debt in this case is not considered repaid.
If in the information base on the accounts for accounting for settlements with counterparties, analytical accounting is kept for settlement documents, then the document for which the debt has been transferred to the new account (agreement) is indicated as a settlement document in the new debt accounting account. If the counterparties do not match, the debt is considered repaid; the document itself is indicated as the settlement document "Debt Adjustment" .
The document is intended for reconciliation of settlements with counterparties "Reconciliation Act" (menu “Purchase” (“Sales”) - “Mutual settlements” - “Act of reconciliation of mutual settlements” ).
Reconciliation can be carried out both according to the status of settlements with the counterparty for all agreements at once, and for a separate agreement. Reconciliation of payments can be made in foreign currency and in rubles.
Tabular parts of the document on bookmarks “According to the organization” And "According to the counterparty" can be filled in automatically.
When automatically filling out the table part "According to the organization" , an analysis is made of the movement in the accounting accounts, which are indicated on the tab "Settlement accounts" , for the period specified in the document.
If the document indicates that the reconciliation is made in rubles, then when automatically filling in the tabular part "According to the organization" All settlement transactions are included, regardless of the settlement currency specified in the agreement. If the reconciliation is made in foreign currency, then the tabular part is filled in only with calculations made in the selected currency (under contracts in foreign currency and in conventional units).
In the tabular section "According to the organization" Documents entered into the information base that affected the state of settlements with counterparties are recorded. Thus, when performing a reconciliation, you can directly see from the document how each line of debt change was formed. In addition to the link to the document that influenced settlements with counterparties, brief information is filled out line by line, which will be reflected in the printed form of the reconciliation report.
Tabular part "According to the counterparty" can be filled out automatically based on the organization’s data, or can be filled out manually.
Discrepancies in amounts between the organization’s data and the counterparty’s data are displayed in a special field.
Information about the representative of the organization and the representative of the counterparty with whom the settlements are being reconciled is indicated on the tab "Additionally" in the relevant details.
After reconciliation of calculations, information can be protected from accidental changes by checking the box “Reconciliation agreed upon” . After checking this box, all document details, except information about the representatives of the parties, will be protected from changes.
Document "Reconciliation Act" does not generate postings, but can be used to print a paper form.
The document is intended to carry out an inventory of mutual settlements with counterparties “Inventory of settlements with counterparties” (menu “Purchase” (“Sale”) - “Mutual settlements” - “Inventory of settlements with counterparties” ).
Using a document “Inventory of settlements with counterparties” the organization's receivables and payables can be inventoried. Data on debts is filled in on the corresponding tabs of the document.
The document can be automatically filled in with information about receivables and payables using the button "Fill in" . At the same time, the balances on the accounts for accounting settlements with counterparties specified on the tab will be analyzed "Settlement accounts" . By default, the tab page lists all accounting accounts for settlements with counterparties.
On the bookmark "Additionally" information is filled in about the basis, dates and reasons for the inventory, as well as the members of the inventory commission.
This data is automatically entered into unified forms INV-17 “Act of inventory of settlements with buyers, suppliers and other debtors and creditors” And INV-22 “Order to conduct an inventory” , which can be printed from a document using the button "Seal" .
Transactions with customers are reflected similarly to transactions with suppliers:
an agreement must be created with the type “With the buyer”;
shipment documents to the buyer increase his debt (accounts receivable);
payment documents from the buyer reduce his debt to the company.
In commission trading, the commission agent's debt arises only after the formation of the "Commission Agent's Sales Report". The debt for unreturned returnable packaging is established by the document “Adjustment of debt for returnable packaging”.
When processing documents reflecting transactions with customers, the following information is recorded:
when selling goods and materials or services to a buyer (using the document “Sales of goods and services”), the buyer’s debt increases (receipt in the residual accumulation register “Mutual settlements with counterparties”);
when goods are returned by the buyer (with the document "Return of goods from buyer"), the buyer's debt is reduced (receipt "reversal" in the residual accumulation register "Mutual settlements with counterparties");
Another report, “Accounts receivable by debt maturity intervals,” allows you to analyze the debt owed by counterparties to the company by maturity.
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Analysis of debt by intervals.
In this case, debts can be grouped by intervals. Groupings can be specified by the user independently. For example, the debt is no more than 3 days, from 4 to 7 days, from 8 to 15 days, etc. It should be taken into account that this report, as well as all other mutual settlement reports, displays data on all counterparties who have a debt to the company:
unpaid debt of the buyer;
unclosed advances to the supplier.
Debt can be grouped by agreement, data can be displayed in the currency of the agreement and in the currency of management accounting. When displaying amounts in the contract currency, it makes sense to add an additional field “Currency of mutual settlements”.
Other mutual settlement transactions
In addition to reflecting business transactions related to the receipt/sale of goods, services and payment for them, the standard solution also provides for the following options for adjusting the settlement balance under any agreement:
Entering initial balances is performed in cases where at the time of working with the information base there is a debt with counterparties for mutual settlements. This operation is performed by the document “Debt Adjustment” with the type of operation “Entering initial balances”;
Offsetting - mutual repayment of receivables and payables is displayed by the document "Adjustment of debt" with the type of operation "Carrying out offset". In this case, it is possible to reflect both a simple bilateral offset of counterclaims and a complex offset between our organization and two third-party counterparties;
Write-off of bad debts - is carried out in the event of expiration of the statute of limitations using the document “Debt Adjustment” with the type of operation “Write-off of debt”. The amount of debt is included in the income or expenses of the enterprise;
Re-registration of debt from one counterparty to another is reflected in the document “Debt Adjustment” with the transaction type “Debt Transfer”. In this case, it is assumed both the transfer of debt to another counterparty, for example, under an agreement for the assignment of a claim or transfer of debt, and a technical adjustment - a simple transfer of debt to another account or to another object of analytical accounting (counterparty, agreement);
Any manual adjustments to mutual settlements in accounts and registers of any type of accounting are reflected in a special document “Adjustment of register entries”;
Amounts are entered in the currency that is determined by agreement with the counterparty as the currency of mutual settlements. The tabular part of the document can be filled in automatically with the balances of mutual settlements for the selected counterparty. In this case, the amounts are filled in in such a way as to “reset” the debt.
Entering initial balances
For each counterparty, its own “Debt Adjustment” document is reflected with the type of operation “Entering initial balances” in the currency of mutual settlements, which is indicated in the header of the document.
Document "Debt adjustment": entering balances
On the “Accounts Payable” or “Receivables” tabs, the agreement and, depending on the parameters of mutual settlements, “Transaction” and “Document of settlements with counterparties” are indicated.
Offsetting
Offsetting - mutual repayment of receivables and payables is displayed by the document "Adjustment of debt" with the type of operation "Carrying out offset". In this case, it is possible to reflect both a simple bilateral offset of counterclaims, and a complex offset between our organization and two third-party counterparties. If the operation “Carrying out netting” is carried out between our organization and one counterparty (bilateral netting), then the details “Debtor” and “Creditor” are filled in by the same third-party counterparty. If these details indicate different counterparties, then a tripartite offset will be made.
For this type of operation, it is convenient to use auto-fill “according to mutual settlement balances”. The controlled event is the coincidence of the amounts of offset receivables and payables. If these amounts are equal, the words “SET-OFF” appears in the lower right corner of the document.
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Document "Debt adjustment": offset
Settlement can be carried out in hryvnia or in foreign currency. For offset, you can use debts under contracts, the currency of settlements for which corresponds to the specified currency. If offsets are made in hryvnia, then the comparison is made based on the hryvnia amount of offset. And if offsets are made in foreign currency, then the debts are equalized by the currency amount.
Transfer of debt
Re-registration of debt from one counterparty to another is reflected in the document “debt adjustment” with the type of operation “Debt transfer”.
Document “Debt Adjustment”: transfer of debt.
In this case, it is assumed both the transfer of debt to another counterparty, for example, under an agreement for the assignment of a claim or transfer of debt, and a technical adjustment - a simple transfer of debt to another account, to another agreement or settlement document. If the transfer of debt is carried out between accounts or agreements (settlement documents), then “Counterparty” and “Recipient” in the document header are filled in with the same value. And for operations “assignment of claims” or “transfer of debt” to a third party, the counterparty and the recipient will be different, respectively.
The parameters of the debt to be written off are indicated on the “Accounts Receivable” or “Accounts Payable” tabs, which can be filled in automatically based on balances.
If in the information base the accounting of settlements with counterparties is maintained by a settlement document, then the document according to which the debt is transferred to the new agreement is indicated as a new settlement document. If the counterparties are different, that is, they do not match, then the debts are considered repaid, and the “Debt Adjustment” document is indicated as settlements.
Write-off of bad debts
Write-off of bad debts - is carried out in the event of expiration of the statute of limitations using the document “Debt Adjustment” with the type of operation “Write-off of debt”.
Document "Debt Adjustment": debt write-off
The "Debt Write-off" operation is intended to write off both accounts payable and accounts receivable. To separate the type of debt, the appropriate tabs are used. Written off receivables are not reflected as part of management costs.
Reconciliation Act
A document prepared for reconciling the organization’s mutual settlements with counterparties.
Document "Act of reconciliation of mutual settlements"
Reconciliation of mutual settlements with counterparties can be carried out for all contracts and also for a specific contract. You can also specify the period for which you want to reconcile. When the period is not specified, a reconciliation will occur for all transactions with the counterparty entered into since the moment of accounting in the information base. Reconciliation of payments can be made both in foreign currency and in hryvnia. If a contract is specified, the reconciliation currency is determined by the contract.
Filling out the tabular parts “According to the organization’s data” and “According to the counterparty’s data” is done automatically by clicking the “Fill” button. The filled-in data can be edited manually.
On the "Additional" tab, you can specify the names of the representatives of the organization and the counterparty who will sign the act. After the reconciliation of calculations has been carried out, the information can be protected from changes; this can be done by checking the “Reconciliation agreed” checkbox. After checking this box, all document details, except information about representatives, will be protected from changes.
The document “Act of Reconciliation of Mutual Settlements” does not generate movements in accounting registers and is used to generate a printed form of the reconciliation act.
They find us: debt adjustment in 1s 8 2 writing off accounts payable, types of mutual settlements in 1s 8 2, mutual settlements with customers, debt adjustment in 1s 8 2, netting, debt adjustment in 1s 8 2 debt transfer, debt transfer in 1s 8 2, debt adjustment in 1s 8 2 write-off of receivables, offsets with counterparties, Reconciliation of mutual settlements with suppliers, adjustment debt in 1s 8 2 debt write-off
All mutual settlements with counterparties (clients and suppliers) are carried out in terms of three dimensions:
- organization,
- partner/counterparty,
- object of calculations.
The object of calculations can be:
- order,
- invoice,
- agreement
The type of settlement object is selected at the agreement level.
Settlements with clients
To begin, let’s create a standard sales agreement and select orders from ZK customers as the settlement object (the most detailed option):
The agreement also specifies the payment schedule for the contract (how and within what time the contract will be paid). In our example, the purchase order will be paid 5 days after shipment (i.e. postpayment):
You can also apply a filter to the type of payment accepted under the agreement:
In addition to postpayment, advance and prepayment can be selected.
The difference between them is that an advance implies the possibility that we may not yet have the goods at all (i.e., we will not even be able to organize the provision of goods in the purchase order until we register the receipt of an advance on it), and an advance payment provides that the goods is in stock at our warehouse and will be shipped immediately after payment.
Now we create the contract itself, we see that the payment schedule has been filled out according to the agreement:
In this case, the payment date is filled in based on the field Desired shipment date(since it is empty, it is used for calculation Shipping date):
Now, based on the contract, we formalize the implementation:
In the list of CPs, the current state changes:
When you double-click on it, a report on the execution status opens:
Now you need to register the receipt of payment from the client. The fastest way is to create a Receipt of non-cash funds. But there is another way - in the magazine Non-cash payments use bookmark For admission:
The document is almost completely filled out, do not forget to set the indicator of the payment being made by the bank:
On the second tab we see that it is the ZK that is used as the calculation object. Thanks to the choice of the DDS article in the agreement, it is now substituted itself:
Now the ZK is ready for closure, there are no debts:
The status of calculations can be monitored using the report Statement of settlements with clients:
Now let's conduct an experiment - create several implementations according to our agreement, but without using the ZK:
In the report we can see that sales documents are shown as the object of settlements (despite the fact that mutual settlements are carried out on orders):
Now let’s register payment from the client for these implementations, while creating one payment order:
In the payment decryption, select the type of filling List and press Select by balance:
Select the ones you need from the list and transfer them to the payment order:
Please note that the journal does not contain information about the status of payment for sales:
This information can only be obtained from the statement:
Mutual settlements with suppliers
This time we’ll complicate the example a little - first, let’s enter an advance payment to the supplier:
In this case, we will leave the calculation object empty:
In purchasing reports we will use Statement of settlements with suppliers:
Now we create an order for the supplier (we will conduct mutual settlements by order). To assign payment to it, you need to offset the advance:
In the payment offset assistant window that opens, find the advance payment, adjust the offset amount if necessary, and click Set off/transfer advance payment:
Now we see that the advance has been credited, click Execute at the top of the form:
As a result, the order becomes fully paid:
Now in the report you can see that part of the advance payment remained undistributed, and for the order, in order to bring the calculations to zero, it remains to issue an invoice:
Debt offset
In the case where there are both receivables and payables at the same time, debt offset is often used to compensate one debt at the expense of the other.
We already have one operation automatically registered in our program - this reflects the fact of offset of advances:
Those. The program transferred the receivables (the supplier's debt to us) for the payment order to the accounts payable (our debt to the supplier) for the supplier's order:
There is a note about automatic creation in the comment:
Here is a list of transactions for which offset can be used:
Reconciliation of settlements
From section Treasury Department open the document log Reconciliation of settlements, create a new one using the helper:
Setting up selection:
We select the necessary counterparties for this partner, for whom it is necessary to make a reconciliation:
Set the date for the generated reconciliations:
Upon completion, a similar reconciliation is created. To make it more informative, let’s change the detailing option:
For example, let’s add the output of calculation objects:
After that, click Fill in according to the organization's data:
As you may have noticed, all the invoices in the tabular section are designed outside the scope of the lesson, and those that we introduced a little earlier are not in the table. The reason is simple - only those sales for which there is an outstanding debt are included here.
Click the Print button to print Reconciliation report of mutual settlements:
