Let's consider step by step instructions on entering initial balances in 1C 8.3 Accounting using an example. There is a program for this Balance entry assistant: Main → Initial balances → Balance entry assistant:

Step 1. Setting the date for entering balances

In the window that opens we see the chart of accounts. You must enter balances for each account. It is recommended to enter balances at the beginning of the reporting period - year, quarter or month. Therefore, we select the organization for which we will enter balances, then indicate the date:

Let's assume that we will keep records in 1C 8.3 Accounting 3.0 from 01/01/2016. This means that the date for entering the initial balances will be December 31, 2015. Once you have entered the date, you can begin entering account balances. Choose one of the possible methods:

• Select the required account. Next, double click the mouse or use the button Enter account balances open a window for entering information on the selected account:

• Use the button More, further Open list of documents and select the required accounting section:

Let's use the first option and start entering balances in 1C 8.3 Accounting.

Step 2. Entering account balances 51 Current accounts

If a company has several current accounts open, then the balances are entered separately for each account.

Example: LLC “Success” on current account 40702810400000015396 in branch of PJSC“BANK URALSIB” in Novosibirsk as of December 31, 2015. there was a balance of 247,000 rubles.

Necessary actions in 1C 8.3:

• In the chart of accounts, select 51 accounts, then double-click to open processing for entering balances;
• In the window that opens, the button Create, further Add;
• We indicate account 51, the first sub-account is the company’s current account number. Second subconto - Cash flow items is introduced only if the company records cash flows by item. Otherwise, this subconto may not be entered;
• We indicate the amount;
• If there is also a current account, then add another line and perform similar actions:

Cash balances can be entered using the same document. Let's assume that at the cash desk on December 31, 2015. There is a balance of 165,000 rubles. Let's add a line and enter information:

Then the button Swipe and close. In the section Cash We will see the entered document:

Using the help in the right corner, close this accounting section and select the next account for which we will enter balances.

Step 3. Entering account balances 10.01 Raw materials and materials

Account 10 balances are entered in one document. The document has several tabs. Since we will enter balances for materials, select the tab Materials in stock:

Example: as of December 31, 2015 In the Main warehouse there are balances of the following items:

• Blouse fabric – 500 m. for the amount of 50,000 rubles;
• Suit fabric – 120 m. for the amount of 46,000 rubles.

Material balances in 1C 8.3 are entered for each item in the context of warehouses. If the accounting parameters indicate that inventory accounting is carried out by warehouse:

As in the previous case, add a line and enter information: account, item, warehouse, quantity, in the column Price– cost according to accounting. The NU Amount equal to the accounting value is automatically entered. If Amount NU different from Costs, then we adjust it manually:

After entering balances, as when entering balances by cash it is necessary to Post and close the document.

Step 4. Entering account balances 60 Accounts payable

When entering balances for this account, it is important to understand what balances are available. If we owe a debt to the supplier, then we choose invoice 60.01. If the supplier transferred an advance to us, then the invoice is 60.02.

Example: as of December 31, 2015 debt of LLC "Success" to suppliers:

• To Technodrive LLC – 264,000 rubles;
• To Vympel LLC – 258,000 rubles.

The debt of the supplier Rassvet LLC to Uspeh LLC is 185,520 rubles.

When entering balances in 1C 8.3 for this account, the following nuances must be taken into account:

• The 1C 8.3 program itself determines which debit or credit balance to enter at the time of selecting a subaccount. Select account 60.01 – entry of credit balance is available, select 60.02 – debit balance is available:

• Next point. If you indicated in the accounting parameters that you will keep inventory records by batches (receipt documents):

Then, when entering balances, you will need to select the document on which the debt was incurred. If the documents on which the goods were received are entered in the 1C 8.3 database, then simply select the required document from the list.

If such documents were entered in another database, then using the button we draw up a supporting document. It contains information only about the organization, counterparty and agreement. There is no need to provide any information about why the debt was incurred. When posting, the document does not make any postings:

If you take into account all the above nuances, then as a result of entering information in 1C 8.3 you will see the following data:

Step 5. Entering balances for taxes and contributions 68 Calculations for taxes and fees and 69 Calculations for social insurance and security

Since these accounts are active-passive, when entering balances for these accounts, we independently determine whether to enter the balance by debit or credit.

Example: as of December 31, 2015 LLC “Success” is in debt for the following taxes and contributions:

• Personal income tax debt – 66,040 rubles;
• Debt to the Pension Fund of the Russian Federation – 34,000 rubles;
• Debt to the Social Insurance Fund – 13,170 rubles.

To enter data in 1C 8.3, select account 68.01. A window opens for entering balances in the accounting section - Calculations of taxes and contributions. We create new document and enter information for a specific account. When entering information, it is important to correctly select the type of payment to the budget (funds) from the drop-down list:

If, as in our case, these are accrued contributions, but not paid, then we choose Taxes (contributions): accrued/paid. If these are penalties accrued based on the inspection report, then you must select Penalties: accrued/paid (according to the reconciliation report) and so on:

Since, following the example, the organization has a debt to the budget, we enter the balances on the credit of accounts.

Step 6. Entering initial balances for account 80 Authorized capital

The choice of subaccount depends on the organizational – legal form organizations. If this is an LLC, as in our example, then choose 80.09 Other capital. If there are several founders, then the authorized capital is entered for each founder separately.

Example: Success LLC has two founders:

• Individual Vladimirov Andrey Viktorovich – deposit 10,000 rubles;
• Legal entity LLC “Luch” – contribution 250,000 rubles.

When entering the Subconto field, select the founder and enter the amount of his contribution:

Step 7. Entering initial balances for account 01 Fixed assets and 02 Depreciation of fixed assets

Example: as of December 31, 2015 LLC "Success" includes fixed assets:

Following the example, the fixed asset is listed on account 01.01 by division, so we select account 01.01. Create a document, specify the department and button Add. A window opens for entering information about the main asset:

We start filling out by selecting a fixed asset from the directory. On the tab Opening Balances indicate the original cost (BC). In 1C 8.3, the initial cost of the NU and the cost at the time of entering balances are automatically entered:

• If the cost according to accounting and tax accounting coincides, then we leave the data without adjustment. If they differ, then we adjust the initial cost of the NU.
• If there was one that increased the initial cost, then we change the cost at the time of entering the balances.

The method of recording depreciation depends on the purposes for which the fixed asset will be used. For example, for production the account is 20, and for general economic purposes the account is 26:

Go to the bookmark Accounting, where we indicate all the necessary information. The depreciation schedule by year is indicated only by those organizations whose work is seasonal. Other organizations do not fill in this field:

The Upgrade Information tab is filled in only if the fixed asset has had an upgrade:

Let's look at the bookmark Tax accounting:

• Depreciation parameters were filled in according to accounting data. If they coincide with tax accounting, then you do not need to fill out anything.
• When using a special tax coefficient, we indicate which coefficient we will use:

• If the fixed asset was put into operation before 2009 or before 2002, then you will need to enter data on the appropriate tab:

How to enter initial balances for goods in “1C: Accounting 8” (rev. 3.0)?

Answer:

To enter initial balances in the program "1C: Accounting 8" (rev. 3.0), there is a special processing "Assistant for entering initial balances". Documents for entering balances are created by accounting sections (one document usually reflects the balances of all accounts in the corresponding section).

For the “Products” section, you can create one document with the balances of subaccounts for accounts 41 “Products” and 42 “Trade margin”.

To enter product balances into retail trade accounted for at sales prices, check that the appropriate settings are set in the program:

• form "Program functionality" (section: "Main") - on the "Trade" tab, the "Retail trade" checkbox is selected;
• form "Accounting Policy" (section: "Main") - the switch "Method of valuation of goods in retail" is set to the position "At sales value".

Before entering balances, make sure that the date for entering balances is set in the link of the same name.

1. Chapter: Main – Balance entry assistant.
2. Select any account/sub-account of the “Products” section from the list (Fig. 1).
3. "Enter account balance" button. You can also create a document by double-clicking on the selected invoice with the left mouse button and clicking the "Create" button.

1. Click the "Add" button in a new row of the tabular section (Fig. 2):
   • in the “Account” and “Item” columns, select the subaccount for which balances are entered, and the analytics for it;
   • In the appropriate columns, indicate the warehouse, quantity of goods and its cost, if necessary, indicate the amount of balances in the columns “Amount NU”, “Amount PR”, “Amount BP”.
2. Continue filling out the table section by clicking the "Add" button.
3. "Swipe and close" button.

To enter balances for goods in retail trade, accounted for at sales prices (after completing presets), the document “Entering balances” displays bookmarks (Fig. 3):

• Goods in retail trade (in ATT, accounts 41.11, 42.01) - for accounting for goods in an automated point of sale, the account balance 42.01 is indicated in the “Markup” column;
• Goods in retail trade (in NTT, accounts 41.12, 42.02) - for accounting for goods in a non-automated retail outlet, the balance of account 42.02 is indicated in the “Markup” column;

After posting the document, two transactions will be generated.

If you need to open an already created document for viewing and editing, then in the “Assistant for entering initial balances” form, double-click the left mouse button on any account to open the form with a list of documents, and uncheck the “Accounting section” checkbox. The filter by accounting sections will be disabled and the entire list of documents “Entering balances” will be generated.

Editing opening balances in the 1C: Accounting 2.0 program is available from the Enterprise menu.
Before you start keeping records in the 1C: Accounting 2.0 program, you should enter the initial balances for each accounting section. When switching to 1C: Accounting 8 from version 7.7, it is possible to transfer account balances using universal processing, however, after such a transfer it is necessary to check the correctness of the transferred data.
Initial balances are entered on a specific date - the date of entry of initial balances, and represent the opening balance of the accounting accounts.
The form for entering initial balances is a table in which accounting accounts are indicated, as well as debit and credit balances.

Date of entry of opening balances

Before you begin entering balances, you must set the date for entering the initial balances, i.e., the date on which the opening balance on the accounting accounts will be indicated. As a rule, balances are entered at the beginning of the current year. Therefore, the opening balance will be shown as of January 1st. Thus, balances must be entered with the date December 31st.
In order to determine the date for entering initial balances in the program, you should use the link “Set the date for entering initial balances,” which is located to the right of the balance entry form.

In the window that appears, you should specify the date. For example, 12/31/2012, then click on the “Install” button.

Entering account balances

Once the date for entering the initial balances has been set, you can begin to directly enter account balances.
It is possible to enter balances on the main accounts of the chart of accounts (balance sheet accounts), off-balance sheet accounts and VAT on sales.
In order to enter balances, you should select the account for which the opening balance will be established, and then click on the “Enter account balances” button.

After completing this action, a form for entering initial balances for the selected accounting section will open. For example, in the accounting section “Fixed assets and profitable investments(accounts 01, 02, 03, 010)” the form for entering initial balances is as follows:

Before entering data, you need to select the department in which the records are taken into account. If fixed assets are accounted for in different departments, then for each center financial liability a separate document should be created.
Account 01 balances are entered for each fixed asset accounted for in the organization using a separate form. You can open the form for entering balances using the “Add” button located above the tabular part.

Before entering data, you must select a fixed asset from the directory (if the required fixed asset is not in the directory, you need to create it), and also indicate its inventory number.
After this, on the “Initial Balances” tab, you need to indicate the initial cost of the fixed asset according to accounting and tax accounting, i.e., the cost at which it was purchased. The default accounting account is 01.01, but it can be changed using the select button. The value at the time the balance is entered is the value calculated by subtracting the amount of accumulated depreciation from the original cost, which should also be reflected in this tab. The cost at the time of entering balances and the amount of accumulated depreciation must also be indicated in accounting and tax accounting. The method of recording depreciation expenses can be selected from existing methods in the directory or create another method. The method of reflecting depreciation expenses is the cost account, division, product group and cost item necessary for accounting.

On the “Accounting” and “Tax Accounting” tabs, information is set for: accrual method, useful life, etc.
On the “Events” tab, information about the acceptance of a fixed asset for accounting and its modernization is entered.
After all the necessary data has been filled in, they must be saved by clicking on the “Ok” button.
The data from the form will be transferred to the tabular part of the document “Entering initial balances”. Similarly, you should enter the opening balance for all fixed assets.

After all balances for this section of accounting are completed, the document must be posted.
Generated transactions can be viewed using the button.

From the presented result of the document, it is clear that movements have been generated on the account 01.01 and 02.01 for accounting and tax accounting. In order to see tax accounting movements, you should use the key.
In a similar way, you should enter the initial balances for each section of accounting in an analytical context. So, for example, for account 10 “Materials” the balances are entered for each item, and for accounts 60 and 62 - in the context of each.

Movements of documents across registers

As was evident from the example of entering initial balances for fixed assets, documents for entering initial balances form accounting and tax accounting movements. Movements of documents by registers can be edited, i.e. disabled and added. To do this, there is a “Remaining input mode” button located at the top of each document.

When you click on the “Balance entry mode” button, a form for setting up the movement of documents through registers appears, with which you can manage them manually. However, when entering balances, all checkboxes must be checked. Manual control of document movements by register is intended for non-standard situations. For example, when changing, when changing accounting policy for VAT, when adjusting already entered initial balances.

When a newly created organization is going to keep records in the 1C: Accounting 8.0 program, transactions and documents reflecting the formation of authorized capital, contributions by founders, etc.

More often in practice, a situation occurs when a company that was already operating before acquiring computers and installing the program switches to computer accounting. Therefore, there is a need to introduce information base initial balances that occurred according to accounting data on the date of commencement of computer accounting.

First of all, in this situation, you should decide on the start date of computer accounting. You can switch to automated accounting from the beginning of the reporting year, the beginning of the quarter, the beginning of the month, and even from an arbitrary date. The ideal option for starting automated accounting would be the beginning of the reporting year, since this option makes it possible to analyze data for the entire reporting period and use it when compiling quarterly and annual reports regulated reports. However, it may be necessary to enter a very large number of transactions for the period from the beginning of the year to the current quarter or month.

The choice of a specific start date for accounting assumes that balances are entered as of this date, then accounting is already maintained on the computer. This means that the date of transactions for entering opening balances must be the last calendar date previous period. For example, when entering balances on January 1, 2006, the entry date for balances will be December 31, 2005, when entering balances on July 1, the entry date will be June 30, etc. This is done so that on the start date of accounting there are already balances and from this date turnover on the accounts would begin to accumulate. For convenience, before entering incoming balances, the date of their entry should be set as a working date (menu item “Service - Options”).

Balances are entered manually by transactions using auxiliary account 000. To do this, in the Transaction Journal, by adding a new line (or the INS key), open a new transaction, fill in the date and content fields, and then enter transactions of the type into the tabular section D A - TO 000 or D 000 – TO P, where A is an active account and P is a passive account for which balances are entered. Thus, debit balances on active accounts and credit balances on passive accounts are entered into the database in correspondence with auxiliary account 000.

As we already know from previous topics, when you select a particular account for posting, the program will request the necessary analytics sections, which are selected from the corresponding directories and transfers. That is, you will have to enter balances based on the smallest analytics - for each supplier, employee, material, product, warehouse, etc. At the same time, if quantitative accounting is entered into the account, the quantity should be indicated in the posting; if the account provides for currency accounting, the amount of foreign currency should be specified.

If the analytics are extensive, you can divide the work of entering balances among several accounting employees. For example, someone enters balances for suppliers, others for materials, fixed assets, and employees. That is, everyone creates their own operation, within which, by copying, they enter transactions for a specific account, but for different analytics. The main thing is that everyone respects general rules– the date for entering balances should be the same for everyone, and all transactions are entered using auxiliary account 000. Then, in the turnover for the date of entering balances, these amounts are summed up, and the required result will be obtained.

When entering balances on off-balance sheet accounts, subaccount 000 is not used. For example, if as of the start date of automated accounting, and the organization had leased property, you should enter the following entry:

It should be borne in mind that correct entry of initial balances for individual accounts can only be done using specialized documents included in the configuration. In particular, this applies to entering fixed asset balances and VAT balances.

8.2. Document “Entering the initial balances of the operating system.”

This document can be called from a menu item “Operations – Documents – Entering initial balances of fixed assets.”

The document is intended for entering all information about fixed assets necessary for further accounting.

The document contains initial data for maintaining accounting and tax records for fixed assets. The sign of tax accounting can be changed. According to accounting, the document is always posted.

Only current information about fixed assets is entered into the document; the history of changes in information about fixed assets is not transferred. Data is indicated only for those fixed assets that, at the time of entering balances, have already been accepted for accounting, but have not yet been written off from accounting.

Document header details:

? Organization. The organization that owns the fixed assets indicated in the tabular section.

? Organizational division. The division of the organization that owns the fixed assets indicated in the tabular section.

? Responsible. The user responsible for entering information into a document.

? Comment. Text note for the document.

Filling out the tabular part of the document:

Selection of data into the tabular part can be performed in several ways, such as manually entering a line, filling using a selection mechanism, or automatically filling.

To select data into the tabular part, use the button "Selection". When you click it, a dialog box opens with a list of fixed assets available in the directory.

It is possible to automatically fill the tabular part with fixed asset objects related to certain group accounting of fixed assets (buildings, structures, etc.). To do this, click on the button "Fill" "By OS group" It is possible to specify the fixed asset accounting group. Objects belonging to this group will be automatically added to the table section. If at the time of filling out there are already some rows in the tabular part of the document, the user will be asked to choose: delete existing rows or add new ones to them.

To quickly fill the tabular part with similar fixed asset objects that have the same names, you need to enter at least one such object into the tabular part. Then you should use the button "Fill" in the command panel of the tabular section. When you select the item in the drop-down menu "By name" the tabular part will be filled with fixed asset objects that have the same name as the one entered initially.

For each fixed asset item, only those details (columns) that are relevant to it must be filled out. You can familiarize yourself with the procedure for filling out all the details in the tabular section by clicking the button

document window toolbar.

Printing the tabular part of the document:

To print data from the tabular part of the document, use the button "Seal". Only those columns of the tabular part are printed, the visibility of which is turned on at the time the printed form of the document is generated by the button

On the bookmark "Results" displays data on the totals for some columns of the tabular section "Fixed assets".

When posting a document, in addition to entries in various registers, the following transactions are generated:

D “Accounting account (BU)” – K 000 – for an amount equal to the value of the attribute “Current value (AC)”

D 000 – K “Depreciation Account (AC)” – for an amount equal to the value of the variable “Accumulated depreciation (AC)”

D “Accounting account (NU) without indicating corr. accounts – for an amount equal to the value of the “Current value (NU)” attribute

To “Depreciation Account (AAC)” without indicating the corr. accounts – for an amount equal to the value of the “Accumulated depreciation (AC)” variable

8.3. Document “Entering initial VAT balances”

The document is called through the menu item “Operations – Document – ​​Entering initial VAT balances”.

The document allows you to enter initial data on the amounts of VAT, both subject to further deduction and subject to payment to the budget. It must be used when starting to use the program.

This document generates transactions for entering initial balances in accounts 19 “VAT on acquired values” (various subaccounts), 76.N “Calculations for VAT deferred for payment to the budget” and 76.AV “VAT on advances and prepayments”, as well as the corresponding entries in the registers of the VAT accounting subsystem.

When filling out, you must first indicate the operation - the VAT accounting section for which you are supposed to enter the initial balances. When changing an operation, the data of all tabular parts is cleared.

In the tabular section "Data on balances" General data on VAT balances is entered in the context of analytics. Columns with amounts for individual events (for example, how much VAT was paid to the supplier - for the operation of entering VAT balances on purchased values), VAT accounts and other necessary information are entered in the tabular section "Additional information". Each row from the tabular section “Data on balances” can correspond to several rows from the tabular section “Additional information”

In tabular parts "Settlements with counterparties" and/or "Advances"(depending on the type of transaction) information about settlements with counterparties (unpaid debt and advances) is entered. It is possible to fill in the data of these tables using the data entered in the tabular parts "Data on balances" And "Additional information".

If the document has the checkbox checked “Reflect settlements with counterparties”, when posting the document, entries will be generated to reflect the initial balances for settlements with counterparties in accounting according to the data in the tabular parts “Settlements with counterparties” and/or “Advances” (depending on the type of transaction).

Let's consider different options for input operations:

Type of operation “VAT on purchased assets” is intended for entering initial balances for VAT amounts presented by suppliers of valuables. In the tabular section “Data on balances,” data about the supplier and documents for receipt of valuables are entered. After recording the document, a document of the form “Reflection of receipt of goods and services (VAT)” is created, and, if the “SF” flag is set, an invoice is received. In the “Additional Information” tabular section, information on purchased values ​​is entered. In the tabular section “Settlements with counterparties”, data on the organization’s unpaid debt to suppliers is entered. In the “Advances” tabular section, data on unaccounted advances issued by the organization to suppliers is entered.

Type of operation “VAT not received from buyers” is intended for entering initial balances for VAT amounts accrued upon the sale of valuables. In the tabular section “Data on balances,” data about the buyer and documents for the sale of valuables are entered. After recording the document, a document of the form “Reflection of the sale of goods and services (VAT)” is created, and an invoice is issued. In the “Additional Information” tabular section, information on realized values ​​is entered. In the tabular section “Settlements with counterparties”, data on the buyer’s unpaid debt to the organization is entered.

Type of operation “VAT on advances received” is intended for entering initial balances for VAT amounts from advances received. In the tabular section “Data on balances”, data about the buyer and advance payment documents are entered. After recording the document, a document of the form “Document of settlements with counterparties (manual accounting)” is created, and an invoice is issued. In the “Additional Information” tabular section, information on advances received is entered. For one row of the “Data on balances” tabular part, you can enter rows in the “Additional information” tabular part with the same types of values ​​and VAT rates. In the “Advances” tabular section, data on unaccounted advances received from the buyer is entered.

8.4. Checking the correct entry of initial balances

After all incoming balances have been entered, you should make sure they are entered correctly. Let’s imagine a situation where the balances were entered as of 07/01/2006. This means that on the date 06/30/2006, transactions of type D01,10,50,41…-K000 were entered into the database, that is, on credit to the auxiliary account 000 for 06/30/2006 the entire asset of the semi-annual balance sheet was included. At the same time, on the same 06/30/2006, transactions of type D000 were also entered into the database - K60,68,69,70,80..., that is, the entire liability of the semi-annual balance was debited from the auxiliary account 000 for 06/30/2006. Thus, to ensure that the initial balances are entered correctly, you need to compare the debit and credit turnover on account 000 for the date the balances were entered. The equality of these revolutions indicates that everything was entered correctly. If the turnover of account 000 for the date of entering the balances is not equal, and a final balance has formed on account 000, you should look for an error made during entry.

Example: Let's consider the situation outlined using the example of the Neva Trade House, a demonstration base included in the delivery set.

It was decided to start automated accounting in the Neva Trade House on January 1, 2005. Therefore, balances must be entered on December 31, 2004. This is what was done: open the Operations Journal, set up a selection in it for the organization of the Trade House "Neva" and highlight with the cursor the operation number TDN00001 dated December 31, 2004. Click the "Transactions" button - at the bottom of the journal the transactions for entering incoming balances using account 000 (34 transactions) will be reflected.

To make sure that the balances are entered correctly, call up the “Turnover balance sheet” report on the screen (from the “Reports” menu item). Let's set the period for generating the statement - December 31, 2004 and select the Neva Trade House that interests us in the "Organization" line. Click the “Generate” button and get the following result:

As can be seen from the top line of the tabular part of the generated report, the turnover on the debit of account 000 is equal to the turnover on the credit of account 000 (RUB 678,400). There is no ending balance in auxiliary account 000. This suggests that no errors were made when entering balances, and from January 1, 2005, you can enter current transactions and receive correct interim and final reporting information for the organization.