Bank ® Bank statements
The document is used to record the debiting of non-cash money from the organization's current account.
The document can be filled out based on the following documents: Receipt of goods and services, Receipt of additional items. expenses,
Receipt of intangible assets, Report to the principal (principal) on sales, Report of the commission agent (agent) on sales, Return of goods from the buyer, Payment order, Salary payment statement.
Payment to the supplier
Return to consumer
Tax transfer
Payments for loans and borrowings
Other settlements with counterparties
Transfer of salaries
Transfer to accountable
Other write-offs
Input based
How to determine the type of operation in a document
How to register documents using a bank statement
How to transfer money to a bank to buy currency
When filling out the document at the top you need to define the following parameters:
* Bank account - bank account of the organization from which the money was written off.
* Accounting account - money accounting account.
* Recipient - the counterparty who is the recipient of the money.
* Amount - the amount of money debited from the current account.
Payment to the supplier
To generate payment to a supplier for goods, works and services, you need to specify the Payment to supplier operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption parameters:
* Agreement - an agreement with a counterparty. Must have the form “with the supplier”, “with the commission agent (agent)” or “with the principal (principal)”.
* Debt repayment is a method of closing a debt to a supplier in the context of settlement documents. You must specify one of the acceptable methods: Automatic, By document or Do not repay.
* Payment document - selected only when selecting the method of closing the debt According to the document. In this case, during the transaction, the debt will be repaid only according to the specified settlement document.
* Settlement account - the accounting account on which the balance of the debt will be repaid during the transaction. Not selected when selecting the debt closure method Do not repay.
* Advances account - an accounting account to which the part of the payment that remains undistributed after the closure of the counterparty's debt is allocated.
The total amount of the completed payment can be distributed for accounting purposes under several contracts or settlement documents. To do this, you need to set the List flag.
Return to consumer
To generate a refund to the consumer before the payment has been received, you must specify the Return to consumer operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption parameters:
* Agreement - an agreement with a counterparty. Must be in the form “with the consumer”, “with the commission agent (agent)” or “with the principal (principal)”.
* Debt repayment is a method of closing a debt to a consumer for previously received advances in the context of settlement documents. You must specify one of the acceptable methods: Automatic, By document or Do not repay.
* Payment document - selected only when selecting the method of closing the debt According to the document. In this case, during the transaction, the debt on the advance payment received from the buyer only according to the specified settlement document will be repaid.
* Advances account - an accounting account in which during the transaction the balance of debt on previously received advances will be repaid.
* Settlement account - an accounting account to which part of the returned amount remains undistributed after the closure of the counterparty's debt.
The total amount of the refund made can be distributed for accounting purposes under several contracts or settlement documents. To do this, you need to set the List flag.
Tax transfer
To generate a tax transfer (fee, contribution) to the budget, you need to specify the Tax Transfer operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption parameters:
* Debit account - an accounting account on which calculations for a given tax (fee) are taken into account.
Payments for loans and borrowings
To form the closure of the debt of our organization for received loans and borrowings, and when issuing a loan to another organization, you need to specify the operation Settlements for loans and borrowings in the Operation menu.
After selecting the operation, you need to fill in the payment decryption parameters:
* Settlement account - an accounting account in which credit (loan) payments are recorded.
Other settlements with counterparties
To create other transactions connected with settlements with other debtors and creditors, except for transactions for payment for goods, work and services, and in addition for transactions for loans and borrowings, you must specify the operation Other settlements with counterparties in the Operation menu. After selecting the operation, you need to fill in the payment decryption parameters:
* Agreement - an agreement with a counterparty. Must have the "other" type.
* Settlement account - an accounting account on which settlements with the counterparty are recorded.
Transfer to another account of the organization
To create a transfer of money from a single current account of our organization to another, you need to specify the operation Transfer to another account of the organization in the Operation menu.
After selecting the operation, you need to fill out the header fields:
* Recipient's account is the account of our organization to which the money was transferred.
You also need to fill in the payment decryption parameters:
* Debit account - an account for recording the recipient's money.
Transfer of salaries
To generate a non-cash transfer of wages to employees' bank accounts, you need to specify the operation Transfer of wages in the Operation menu. After selecting an operation, you need to fill out the bookmarks:
* Transfer of salary
* Cost accounts for compensation for delayed wages
The Salary Transfer panel displays the amounts transferred to employees. At the same time the following parameters are entered:
* Statement - statement for payment of wages. The statement must specify the payment method Through the bank.
* Payment amount - the amount of the transferred salary.
* Individual - an employee of the organization to whom the salary is transferred.
In the Cost Accounts for Compensation for Delayed Salary panel, select the Cost Account to which the amounts paid to employees in the form of compensation provided for by law in the event of delayed salary payment will be allocated.
In order to transfer payments to all employees according to the payroll at once to the lower table Transfer of salary, in the menu
Fill in requires specifying Fill in the payroll slip and determine the required payroll.
One payment document can transfer salaries accrued according to several statements. To transfer to the lower table Transfer of salary of all payments for the second and further statements is required in the menu
Fill in indicate Enter from the payroll slip.
Transfer to accountable
To generate a transfer of funds to the bank card of an accountable person, you must specify the transaction
Transfer to the accountable in the Operation menu. After selecting the operation, you need to fill in the payment decryption parameters:
* Accountable person is an employee of the organization to whom money is transferred on account.
Other write-offs
To generate all other transactions except those listed above, you must specify the Other write-off operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption parameters:
* Debit account - accounting account for posting in correspondence with the money accounting account.
Input based
Based on the Debit from the current account, it is permissible to fill out the following documents:
* Invoice received
In the 1C 8.3 Accounting program, you can reflect not only the movement of funds through the cash register, but also through the current account of the organization. In this article we will describe in detail all the actions that need to be performed in the program to reflect the debit and credit to the current account.
Before you begin to reflect the movement of funds on your current account, it must be indicated in the program.
Open your organization’s card in the directory of the same name and follow the “Bank Accounts” hyperlink. You will see a list of all previously entered accounts. There may be several of them, but only one will be the main one.
When creating a new bank account, you will need to indicate its number, account currency and the bank in which it is opened. You can also specify other data if desired.
Debiting from current account
Payment order
First of all, you need to create a payment order in 1C Accounting. This document is necessary to instruct the bank to transfer a certain amount of money from your account to another.
In the “Bank and cash desk” section, go to “Payment orders”.
A list of previously created documents will open in front of you. For easy searching, various selections are available here. Actually confirmed orders in this list will have the “Paid” mark, which is highlighted in green.
Click on the “Create” button.
First of all, in the created document you need to correctly indicate in 1C 8.3 the type of transaction for writing off funds. It will depend on him what details you will need to fill out. In this example, this is payment to the supplier.
The contract will also be filled in by default with the main contract of the required type. In our case, the type of contract is “With a supplier”. If, on the contrary, we sell a product and go to get money for it, then the contract should look like “With the buyer.”
If provided for in the agreement with the counterparty, then a unique payment identifier is indicated. To reflect this operation in management accounting (if this option is enabled in the settings, as in our example), indicate the DDS item.
The payment amount and VAT rate are set manually. The VAT amount, as well as the purpose of payment, will be generated automatically. The purpose of payment is indicated as the total amount, VAT sum and agreement. If necessary, this field can be supplemented or adjusted.
At the very bottom of the form there is a field to indicate the payment status. It is not advisable to adjust it manually, since it will automatically change after the fact of debiting the funds is reflected in the program.
Subsequently, all payment orders are transmitted to the bank. This can be done in printed or electronic form. Many organizations use the Client-Bank program. It allows you to exchange data with the bank remotely. You can not only instruct the bank to transfer funds from your current accounts, but also receive data on receipts to them.
Debiting from current account
To reflect the fact of debiting funds from the current account, a document of the same name is used in 1C 8.3. It can be created either automatically (upon receiving data from the bank) or manually based on a payment order.
In our case, for simplicity of the example, we chose the second option. The created write-off document was filled in automatically.
The default accounting account is 51 “Current accounts”. In our case, payment is made to the supplier, so the settlement and advance accounts are 60.01 and 60.02, respectively. Of course, this data can be changed. When posting the document, a check will be made automatically to see if our payment is an advance payment.
All other details are filled in from the payment order. We will not change anything here and will pass the document. The document postings are shown in the figure below.
Now let’s return to the list form of the “Payment order” document. As was written earlier, our document automatically changed its status to “Paid”. This can be seen in the corresponding column.
In addition, write-off documents will be displayed in . They can be found in the “Bank and Cashier” section.
Receipt to the current account
This document, like a write-off, gets into the program automatically after it is completed with the bank. In our example, we will consider entering it manually. You can create a document for receipt of a current account in 1C 8.3, as well as a write-off, from bank statements. To do this, click on the “Receipt” button.
The document is practically no different from a write-off. In this case, the type of operation will already be “Payment from the buyer”. Additionally, here you can specify the department and the invoice for payment (if one was issued). If you create a receipt document manually, then you also need to fill in the incoming number and date. When created automatically, this data will already be filled in.
After posting, the document will generate transactions that are shown in the figure below. As you can see, our payment of 80,000 rubles from Anticafe Strawberry was taken into account in the advances account. Just as with write-offs, in this case the program automatically determined this.
See also video instructions about bank statements:
Usually, working with bank statements is configured automatically through the client-bank system, but the ability to integrate client-bank and 1C is not always possible. In this case, work with the bank will have to be done manually. Let's look at how the necessary documents are generated.
Creating a payment order
In order to transfer money from an organization’s current account to pay suppliers, pay taxes and other fees, you need to create a payment order. On the “Bank and cash desk” tab, select the “Payment orders” item:
A list of payment orders opens. In the upper left part of the document, click the “Create” button, a form for a new payment order opens. The following fields are filled in:
- Transaction type – selected from the proposed drop-down list according to the type of payment being made;
- Recipient – the required counterparty is selected from the counterparty directory, the recipient’s account and the agreement are filled in automatically from the counterparty’s details;
- Amount of payment;
- VAT – by default it is set from the counterparty’s data;
- VAT amount is calculated automatically;
- Purpose of payment.
It is important to correctly indicate the type of operation, since depending on the selected operation, the document details will change.
For example, when choosing the type of transaction “Payment of tax”, you will need to fill out the “Type of obligation” field, you can change the BCC and OKTMO code (by default they are filled in with current data). The order for payment to the supplier looks like this:
After completing a completed order to pay the supplier, no transactions are generated in 1C; it is just an information document that records the need to generate a similar payment order in the client-bank system (remember, we are talking about manual work).
Another way to create a payment order manually is through the “Pay” button, which, like the “Create” button, is located above the list of payment orders. When you click, a list opens from which you can select the desired type of payment: “Accrued taxes and contributions” or “Goods and services”:
When you select one of the items, it will analyze the organization’s debt and generate a list of documents that require payment:
To create payment orders to several creditors at once, you can mark the required documents in the list and click the “Create payment orders” button.
New payments will appear in the list. They are in bold and not posted because they need to be verified. After checking the correctness of filling and the correctness of the amounts, the order is carried out. In this case, you also need to duplicate the order in the client-bank system.
As soon as the bank has confirmed that this payment has been transferred to the recipient, the movement of funds in the accounts must be reflected in 1C and debited from the organization’s current account.
You can debit your current account from the same payment order. In it you need to set the status to “Paid” and click on the hyperlink “Enter a debit document from the current account.”
The document “Write-off from the current account”, unlike a payment order, generates transactions in 1C.
You can see the transactions by clicking the “Show transactions” button:
Everything was filled out correctly: funds were transferred from the organization’s current account to the supplier’s current account, which is reflected by posting Dt60.01 - Kt51. In the list of payment orders, a check mark appears in the first column opposite paid documents:
Receiving payments from buyers
To reflect the receipt of funds to the organization’s current account, use the “Bank statements” item in the “Bank and cash desk” section:
When you select this item, a journal opens that reflects all receipts and debits from the current account:
To enter information about receipt, use the “Receipts” button. The document “Receipts to the current account” opens, in which the following fields are filled in:
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The VAT rate, contract and movement item of the DS are filled in from the previously established values.
Type of transaction – in our case, “Payment from the buyer” is set;
Payer – the counterparty from whom the money came is selected from the directory;
After filling out all the data, the document is posted:
Once done, you can check the wiring:
Posting Dt51 - Kt62.02 shows that money has been received from the buyer to our account.
The list of bank statements shows current information on the current account status for the current day:
Information is provided on the amount at the beginning of the day, on receipts and write-offs for the day, and the balance at the end of the day.
If you need to clarify information for any other day, you can use the calendar to select the desired date:
A list will be generated for the selected day, which will also show all information about the account status.
Register of documents
To obtain summary information on transactions on a bank account, use the “Register of Documents” report; the button of the same name for creating it is located in the journal of bank statements. After clicking the button, a document is generated for printing:
An already completed document is created; all that remains is to post it after verification:
The counterparty's debt for this sale is extinguished, and the receipt automatically falls into the sales subordination structure:
Payment orders are issued in a similar manner based on purchases and receipts of services.
Checking the status of your current account
You can check the status of your current account both in the journal of bank statements and through the “Start Page” on the main page of 1C:
Also, to check the account, you can use the balance sheet for the account (51 accounts for ruble transactions, 52 for foreign currency transactions).
– a modern accounting tool that allows you to register a variety of transactions, including such as the receipt of money into a bank account or debiting from it.
First of all, you need to fill in the details of the current account (or several accounts) of our organization. To do this, use the “Bank Accounts” tab in the form of information about the organization:
The settlement accounts of counterparties who will transfer money to us and to whom we will transfer money must also be filled out. They can be filled out in the directory "" or directly in the bank documents of the program.
As a rule, modern banking transactions are carried out via an Internet connection using programs such as “Bank-client”. At the same time, ready-made bank statements are loaded into the 1C database. In 1C you only need to fill out payment orders. However, the program allows you to create banking transaction documents manually.
Let's look at what it looks like in 1C: Accounting to write off and receive money through a bank.
Debiting funds from a current account in 1C 8.3
- Usually, the document “ Payment order" It does not make accounting entries, but serves to transmit information to the bank that a transfer needs to be made from our bank account to the recipient’s account. To view or create a payment order, you need to go to the “Bank and Cash Desk” menu section (Bank – Payment orders).
The image shows that the document has a “Type of operation” field. The details and processing of the document itself depend on the choice of value in it. By default, the “Payment to supplier” type is automatically set; if necessary, you can select another.
The payment order must indicate such data as the recipient (counterparty) and his account, type and priority of payment, amount and purpose of payment. If there are several organizations or several current accounts, you should select an organization and its account. For types of transactions reflecting settlements with counterparties, indicate the agreement and the VAT rate.
Please note that the type of contract must correspond to the type of transaction:
- for “Payment to the supplier” you need an agreement “With the supplier”;
- for “Return to buyer” – “With buyer”.
The “Payment ID” field is used to indicate the UIN if necessary. If accounting is configured in the program, then in the payment order (as in all “monetary” documents) there will be a field “DDS Article”, which should also be filled out.
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In the document, the details of the organization and the counterparty are displayed as links; by clicking on these links you can edit the details. In addition, using the “Settings” button, you can configure the display of the name and checkpoint of the counterparty and organization, payment purpose, month, amount.
At the bottom of the document there is a “Paid” flag. It is not recommended to set it manually; this flag is set automatically when registering a payment in the program. The payment order is posted and stored in a journal. An unpaid “payment” can be identified by the absence of a payment mark:
Once completed, the payment order is sent electronically or in printed form to the bank. In 1C, electronic exchange with the bank directly from the program is possible, but this requires preliminary setup, which is performed by a specialist.
- After payment for the order has passed through the bank, the document “ Debiting from current account" When executed, this document is created automatically after loading data from the bank. Otherwise, you need to enter it manually. The most convenient way to do this is from the payment order for which we want to reflect the payment: you need to open the “payment” and in it click on the link “Enter a debit document from the current account.”
A new document “Write-off from the current account” will be automatically created, completely filled out on the basis of our payment order. However, all details can be changed.
The accounting account is filled in by default - this is the accounting account for funds held in the organization's current accounts.
The account for settlements with the counterparty and the advance account are set automatically based on the type of transaction. During the document posting, the program itself will decide whether this payment is an advance (by analyzing the calculations under the contract), and will make the appropriate posting.
The “Debt repayment” attribute determines the algorithm for analyzing settlements with the counterparty. If instead of “Automatically” you select “By document”, you will need to select a settlement document.
When posting, an accounting entry is made to write off funds from the current account according to the document transaction type and settings.
After the “Write-off from the current account” has been carried out, the “Paid” flag is automatically set in the original payment order and a link to the write-off document appears:
A payment note also appears in the payment order journal.
The entered debit document from the current account is saved in the journal, which is accessible through the “Bank and cash desk” section (Bank - Bank statements).
The program allows you to enter “Write-off from your account” directly in the journal of bank statements using the “– Write-off” button without first completing a payment order.
Receipt of funds to the current account
To register this operation in 1C 8.3, use the document “Receipt to current account”. As a rule, it is loaded into the program in finished form when exchanging with the bank. Manual entry of a document is available from the same journal “Bank Statements” by clicking the “+ Receipt” button.
Just like the write-off document, “Receipt to the current account” has the “Type of transaction” field, the filling of which determines the details and parameters of the document. The remaining data is also similar to the write-off document: accounting account, counterparty (in this case, he is the payer), amount and purpose of payment, and also, depending on the type of transaction of the document and the settings, agreement, VAT rate, settlement accounts, . If the document reflects payment from the buyer on a previously issued invoice, then you can select it in the “Invoice for payment” field.
If your organization receives currency from foreign partners, then there is often a need to convert it into rubles. This operation is called “Sale of Currency”. Postings when selling currency in 1C 8.3 are formed taking into account exchange rate differences. They arise due to the difference in official exchange rates on the days of receipt and sale of foreign currency proceeds. In this article, read about selling currency in 1C 8.3 with an example and postings.
The sale of foreign currency in 1C 8.3 is reflected in accounting using account 57 “Transfers in transit.” Selling currency in 1C 8.3 is carried out in two stages:
- Debiting money from a foreign currency account.
- Crediting the ruble equivalent to a ruble account.
If the currency exchange rate has increased during the sale, then a positive exchange rate difference is recorded in accounting and tax accounting. It is reflected in the credit of account 91 “Other income”. If the exchange rate has decreased, then the debit of account 91 “Other expenses” reflects a negative exchange rate difference.
In this article, read how to carry out a currency sale operation in 1C Accounting 8.3 in 5 steps.
Step 1. Set up accounting policies in 1C 8.3 Accounting for currency sales
Go to the “Main” section (1) and click on the “Accounting Policy” link (2). A window will open to formulate the organization's accounting policy.
In the window that opens, in the “Organization” field (3), select your organization. Check the box (4) next to the inscription “Account 57 “Transfers in transit” is used when moving funds.” Click the OK button (5) to save the changes. Now you can make transactions to sell currency using account 57 “Transfers in transit”.
Step 2. Make a debit from a foreign currency account in 1C 8.3 Accounting
Let's give a specific example. Let’s say that on July 1, 2018, you received revenue in the amount of $3,000 in your foreign currency account. You want to transfer this entire amount to a ruble account on 07/03/2018.
In the window that opens, click the “Write-off” button (3). The “Debit from current account” operation window will open.
Step 3. In 1C 8.3, fill in the data for debiting from a foreign currency account
In the transaction window for debiting from a foreign currency account, fill in the fields:
- "Date" (1). Set the date for debiting the currency;
- “Type of operation” (2). Select “Other settlements with counterparties”;
- "Recipient" (3). Select your bank in the directory of counterparties;
- “Account Account” (4). Specify 52 “Currency accounts”;
- "Bank account" (6). Specify the currency account from which you are debiting funds;
- "Amount" (7). Specify the write-off amount in currency;
- "Treaty" (8). Select a currency agreement with the bank;
- “Item of expenses” (9). Select the article “Sale of foreign currency (write-off)”;
- “Settlement accounts” (10). Specify 57.22 “Sale of foreign currency”.
In the posting window, we see that 3,000 US dollars (14) were written off from account 52 “Currency accounts” (15) to account 57.22 “Sales of foreign currency” (16). The amount in rubles is also visible at the exchange rate of the Central Bank of the Russian Federation on the day of sale (17). This amount will be credited to the organization’s ruble account. The exchange rate during the sale increased, therefore a positive exchange rate difference (18) is reflected in the credit of account 91.01 “Other income” (19).
In the next step, we will move on to crediting money to the ruble account.
Step 4. Make a transfer to your current account in 1C 8.3 Accounting
Go to the “Bank and Cash Office” section (1) and click on the “Bank Statements” link (2). A window with bank documents will open.
In the window that opens, click the “Receipt” button (3). The “Receipt to current account” operation window will open.
Step 5. In 1C 8.3, fill in the information to be credited to your current account
In the transaction window for the receipt of money to the current account, fill in the fields:
- "Date" (1). Enter the date of receipt of money;
- “Type of operation” (2). Select “Proceeds from the sale of foreign currency”;
- "Payer" (3). Select your bank from the directory of counterparties;
- “Account Account” (4). Specify account 51 “Current accounts”;
- "Organization" (5). Please indicate your organization;
- "Bank account" (6). Specify the ruble account into which the funds are received;
- "Amount" (7). Specify the deposit amount in rubles;
- "Treaty" (8). Choose the same agreement with the bank that you specified when selling currency;
- “Income item” (9). Select the article “Purchase of foreign currency”;
- “Amount (val.)” (10). Specify the deposit amount in currency.
Press the “DtKt” button (13) to check the wiring. The posting window will open.
In the posting window, we see that the equivalent of 3,000 US dollars - 189,418.20 rubles (14) was credited to account 51 “Current accounts” (15). The same amount was written off from account 57.22 “Sales of foreign currency” (16). The operation to sell currency in 1C 8.3 has been completed.
Open SALT and make sure that “Transfers in transit” do not have a closing balance (17).
Also, do not forget that other income (18) and other expenses (19) that arise when money is received by the bank are not included in the profit tax base.
