Formation of financial results. Closing of the month. Formation of financial results How to cancel month closure in 1s 7.7
Using the document "Month Closing" in accounting
This document belongs to the so-called regulatory documents (submenu "Regulatory" menu "Documents" main menu). It must be administered once a month. The document is automatically set to the last date of the month. It is recommended that you write this document down at the end of the day.
The document form displays a list of actions that can be performed when posting the document. Actions that must be performed when posting a document should be marked with the appropriate checkboxes.
After selecting the actions to perform, click the button "OK". When posting, the document calculates the required amounts and generates postings.
The entered document can be reposted if necessary. In this case, previously generated transactions are automatically deleted and new ones are generated. To retransmit a document "Closing of the month", it must be found in the journal of regulatory documents (item "Regulatory documents" menu "Magazines" main menu of the program), double-click on it, check the list of actions performed and click on the button "OK".
When posting a document with the checkbox selected "Generate a report when posting a document", a report is generated on the actions performed by the document (actions marked with flags in the list of performed actions). In the generated report on those actions in which the mouse cursor takes the form of a cross with a lens, you can get a detailed transcript of the action performed; to do this, you need to double-click on the action of interest.
The transcript is displayed in the form of a table. In the resulting transcript, the data of those cells in which the mouse cursor takes the form of a cross with a lens can be expanded in even more detail by double-clicking on the cell of interest.
After all primary documents are entered into the program, it is necessary to close the period; for this, an employee of the accounting service performs closing procedures. All regulatory transactions are formed on the basis of correctly entered data in the “Accounting Policies” section. It contains accounting information, data on the taxation system, and indicates the types of activities of the company. You need to fill out data on the organization’s accounting policy in the “Main” section panel in the “Settings” block.
The procedure for closing a month in 1C, what is it?
It must be taken into account that closing a month in 1C is an ongoing procedure that is performed every month.
All executed documents (operations) during this procedure are regulatory, they affect:
- creation of product costs in production;
- results, both tax and accounting.
Regulatory documents after the implementation of these procedures determine the financial activities of the enterprise.
Where in the program is the “Period Closing” block located?
In the “Operations” section panel, there is a “Period Closing” block, which includes five sections:
- “Closing of the month”;
- “Regulatory operations”;
- “Certificates - calculations”;
- “VAT Accounting Assistant”;
- “VAT regulatory operations.”
Why do you need the “Month Closing Assistant”?
The assistant carries out routine activities to close tax and accounting accounts; they are carried out one after another, in a strictly defined order.
It is necessary in order to monitor the correct and consistent implementation of all regulatory operations in the enterprise (organization).
Documents in the regulatory procedure are divided into four blocks:
- I (first) – includes documents (operations) that, after they are carried out in the program, take into account the organization’s expenses. All expenses of the company must be carefully controlled so that transactions at closing reflect complete and reliable accounting;
- II (second) - document - “Calculation of write-off of shares of indirect costs.” When it is carried out in the database, preliminary calculations are made for cost accounts;
- III (third) - includes the regulatory procedure for closing accounts for accumulating costs and distribution costs (account 20, account 23, account 25, account 26, account 44);
- IV (fourth) - operations that determine financial results for the period (account 90, account 91).
Within a block, regulatory documents can be executed in any order; the operations of each block must be performed sequentially. Documents of the second and subsequent blocks are posted, in the event that the posting of documents from the previous block was completed without an error.
To carry out regulatory activities, a period is indicated and an organization is selected. These routine operations are performed when you click on the “Month Closing” button. A separate document is created for each operation. When carrying out closing activities, quite often an error message appears; in this case, you need to read the description of the error, then correct it and then continue the procedure for closing the month again.
It is imperative to carry out all closure activities in strict order so as not to waste unnecessary time re-identifying errors and conducting operations in the database.
If, after performing operations to close the month, all items have been purchased:
- Greenish color means that everything was completed successfully;
- If the color is pale bluish and an error message is displayed, this means that the procedure must be repeated until all errors are corrected.
Marking documents in red means they failed due to errors.
What errors occur when closing a month?
Common errors:
- The nomenclature group of income for accounting or tax accounting is not indicated in the sales documents;
- Account 25 is not closed, since it is impossible to determine the basis for the distribution of expenses for some divisions;
- Analytics are not indicated in the documents reflecting transactions for other income and expenses;
- The procedure in 1C for conducting month-end closing documents in the required order was violated.
Marking regulatory documents with a greenish color does not mean the successful completion of all regulatory operations. In order to check whether the closing procedure is happening correctly, you can generate and then analyze the data in the balance sheet, taking into account checking the balances at the end of the period.
When closing the reporting (calendar) year, you need to additionally carry out regulatory documents:
- Write-off of losses from previous years;
- Balance reform.
When reforming the balance sheet, tax accounts and accounting accounts, such as account 90, account 91, are closed.
If a team of employees of the accounting service and other services works in the 1C program, then it is advisable, when all errors are identified and corrected, to reclose the database, and then close the period for editing, in order to avoid accidental changes in the processed documents.
How to close a period for editing in the 1C program: “Accounting 8 edition 3.0”?
In the “Administration” section panel there is a “Support and Maintenance” block, in it we find the position “Dates of prohibition of data changes”.
The prohibition of changing data in the 1C program can be determined for:
- Specific user;
- All users.
For example: The date for prohibiting editing documents is set to March 31 of the current year, then documents preceding this date will be available to users only for viewing. If the user tries to change data in the document, a warning message appears on the computer screen. As for documents, starting from April 1 of this year, you can not only access and view them, but also change and transfer them.
Do not forget that a correctly performed procedure for closing the month will show a complete and reliable result of the financial and economic activities of the organization as a whole.
Question about 1C Accounting 7.7:
The month does not close in the 1C: Accounting 7.7 program
Answer 1c:
1. Taxes are not calculated from the payroll fund
Correction procedure:
Select the accrual type in the “Payroll” document. Post the document. Re-run “Closing of the month”.
2. No income tax is charged next month
Correction procedure:
Enter and post documents only in the following order:
* The first document is payroll
* Second - Closing the month - check for the presence of transactions in the DFL account.
3. Cost accounts 25, 26 are not closed
Correction procedure: 1. Review the distribution base in the “accounting policy” for each of accounts 25 and 26 and check whether it is consistent with the program, whether there are revenues or direct costs?
If your distribution base is set to “Revenue”, but it is not (this is possible for newly created organizations or for organizations that receive revenue depending on the season), then accounts 26 and 25 will not be automatically closed, because the distribution base (revenue from your activities) will be equal to “0”. In this case, see clause 1.6. (option 2 - attributing expenses to account 97).
4. Cost account 20 is not closed
Correction procedure:
1. View the type of nomenclature in the “Nomenclature” directory
2. Check in the document “Movement of Materials” whether the type of item is indicated
If you do not specify the “item type”, then when posting documents, postings to account 90 in sales documents and invoices are generated with empty analytics, and therefore there is no possibility of including written-off costs in one or another type of activity (item type).
If you encounter this error, you must:
* fill in the “type of item”;
* carry out once again the sales documents (“provision of services”, “shipment of goods, products”;
* fill in a new way and post “invoices issued” (if you simply re-post the invoice, the analyst will still be missing in the postings - before posting it, you must first refill it).
5. Cost account 44.1 is not closed
1. Check whether the item type is set in the “Nomenclature” directory for goods.
If not installed, then install and repost sales documents and invoices for goods. Check the analytics in the postings of these documents.
2. Check whether there is any revenue at all for the goods. If not, then 44.1. will not close automatically. In this case, see clause 1.6.
6. Manual closure of accounts 26 and 44.1.
There are 2 options:
Option 1. Perform manual closing operation 44.1.1 for each cost item.
Option 2. Do a manual operation so that it is written off in the month when there is revenue. Directories/Other/Deferred expenses.
7. When creating a book of purchases and sales during posting, the error “Balance on 19 or 76.N. exceeds...”
Correction procedure Follow the sequence of entering documents!!! Documents for creating a book of purchases and sales should be located after all sales, receipt and payment documents. To move them “to the end of the day”, use the “time” button in the “general journal” of documents.
8. Received and issued advances are not counted
Correction procedure It is possible that the receipt or sale was entered into the information base earlier than the payment documents (i.e., for example, statements were posted later). Thus, it is necessary to conduct “Extracts” and receipt and sales documents again. To do this, you can use group processing: post all documents at once for a certain period.
In this publication M.A. Vlasova, a teacher-consultant at the Center for Certified Training of the company "1C: Automation", examines in detail the mechanism implemented in "1C: Complex Automation 8" for carrying out the final operations of the month, which is intended for the formation of transactions required by law, the closure of a number of accounts and the determination of the financial result of activities. The article is given particular relevance and practical value by the author’s recommendations on organizing control over the correctness of routine operations, as well as consideration of year-end closing operations.
Month closing procedure
The procedure for closing a month consists of a number of routine operations: depreciation calculation, repayment of the cost of workwear and special equipment, determination of the cost of movement of inventories for the month, revaluation of foreign currency, writing off future expenses as current costs, determining the actual cost of manufactured products and services, identifying deviations in income estimates and expenses in accounting and tax accounting, calculation of income tax, calculation of VAT obligations, etc. All these operations are carried out by separate regulatory documents created and carried out in a certain sequence.
To facilitate the user’s work in carrying out routine operations in the “1C: Integrated Automation 8” configuration, the “Month Closing” functionality has been created. It allows you to set up and control the month-end closing procedure and helps coordinate the interaction of responsible persons performing individual regulatory operations.
Setting up a month-end closing procedure
First, the pre-settings are performed (menu - Regulatory operations - Setting up month end). All month closing settings are elements of the directory of the same name. Each setting is created independently of the organizations that make up the enterprise and can be used for any of them.
The setting form specifies the period from which it can be applied, as well as signs of reflection in accounting, tax and management accounting. You should also choose the option of a taxation system - general or simplified (with different types of tax base), since the composition of transactions differs for different tax regimes.
On the bookmark Summary settings those operations that must be carried out are noted. By default, the month closing setting includes all operations that can be performed, with the exception of those that do not correspond to the accounting settings (menu AND "Account Manager" interface - Accounting setup - Setting up accounting parameters).
Thus, in accordance with the setting of accounting parameters in the program, batch accounting can be maintained or the mode of advanced cost accounting analytics (RAUZ) can be used. When using RAUZ, resource-intensive routine operations Restore batch accounting sequence And Adjust the cost of writing off inventories are not fulfilled, therefore, in the diagram presented in Fig. 1, they are inactive, and their use cannot be configured.
Rice. 1. List of routine operations that will be performed when closing the month
All other, except inactive, routine operations can be included in the month-end closing setting or excluded from it by checking the appropriate boxes. So, for example, if an organization does not have foreign currency funds and contracts with counterparties concluded in foreign currency, then there is no need to carry out a regulatory operation Revalue currency funds etc.
Each regulatory operation must be assigned a responsible person. When directly performing the procedure for closing a month, the program will generate a task for it. Those responsible for performing routine operations are assigned on the tab of the same name. This is easy to do by selecting the operation in the left field, and in the right field - the user (or group of users) who should perform it, and then use the arrow (Fig. 2).
Rice. 2. Assigning users responsible for performing routine operations
On the bookmark Cost Allocation You should specify the cost allocation methods that are used by this month end closing setup. By default, all costs of departments of the type "Main production" and "Auxiliary production" are distributed according to the volume of output, and the costs of departments with the type "Other" are distributed according to the planned cost of production.
If necessary, the cost distribution setting can be changed by choosing your own distribution method, for example, for each cost item of each department (when calculating the cost depending on the type of production - material-intensive, labor-intensive, etc. - or other features of the enterprise, as well as in accordance with the approved organization regulatory documentation).
In addition, you need to keep in mind that in order for the distribution of costs to be carried out by the program correctly, it is necessary that the correspondence between the divisions of the enterprise and the divisions of organizations be configured in the database (menu Interface "Full" - Directories - Enterprise - Divisions).
Also, in the month-end closing setting for each routine operation, it is indicated which documents should be created and posted when it is performed.
As a rule, each regulatory operation corresponds to one or more documents that must be created and carried out. This correspondence is configured in the information register List of Regulatory Operations Documents. It opens filled by default when you click on the command bar button Regulatory operations documents(Fig. 3). As a rule, there is no need to fill it out specifically.
Rice. 3. Documents for performing routine operations
If necessary, the list of matches can be refilled automatically with default settings (command bar button I), before which all previously created entries will be deleted. For some regulatory operations, documents are not installed by default when filling out:
- or due to the need to perform additional actions (for example, you may need to enter the percentage of activities on UTII when calculating wages and “salary” taxes);
- or due to the multiplicity of documents being created, the results of filling which depend on the previous ones (operation Calculate salaries and unified social tax);
- or due to the lack of documents (a routine operation can be performed not only by a document, but also by special processing);
- or due to the fact that the procedure for performing a routine operation is detailed in a separate diagram.
It is also possible to configure a list of reports that will be available to the user to monitor the results of performing a routine operation from the form Regular operation(by command panel button Reports).
Settings are carried out in the information register List of Routine Operations Reports(command panel button of the month closing settings form Regulatory Operations Reports). An arbitrary number of reports can be specified for one routine operation. Setting up the composition of reports is optional.
The composition and sequence of operations is reflected in the graphic diagram (document Setting up month end bookmark Scheme). Enabling/disabling the execution of a routine operation and assigning responsible persons can be done directly on the diagram.
Let's consider the procedure for completing the month-end closing procedure.
Starting the month-end closing procedure
A new month closing procedure is created in the menu Interface "Accounting manager" - Regulatory operations - Month closing procedure.
In shape Closing the month On the Parameters tab you must specify:
- closing month;
- organization;
- month closing settings;
- belonging to the types of accounting (managerial, accounting, tax).
Then you should load the settings and start the procedure using the buttons of the same name.
After completing these steps, an information window will appear in which the user will be informed about what routine operations will be performed and to which responsible person they are assigned. If no changes are required, click on the button Launch.
During the month-end closing procedure:
- tasks are automatically generated for responsible persons to perform routine operations;
- When performing the next routine operation, a transition to the next operation is automatically carried out - new tasks are generated. However, some operations can be performed in parallel (at the same time).
The month-end closing procedure is considered completed after all regulatory operations have been completed.
Monitoring the progress of the procedure
On the bookmark Scheme procedures Closing the month You can, using graphical images, clearly see the current state of individual regulatory operations (Fig. 4):
- operations that are not performed (due to program settings) are located on a white background; additionally indicated: “Not executed”;
- operations disabled by the user are displayed in gray;
- operations assigned to be performed by the current user (or the user group to which he belongs) are outlined in a bold frame;
- operations for which tasks have not yet been generated are displayed in light color without any outlines;
- operations for which tasks have currently been generated (and which are awaiting execution) are circled with a red dotted line;
- completed operations are shaded;
- When the month closing procedure is completed, the background of the diagram becomes dark.
Rice. 4. Graphic representation of the month-end closing procedure
The current state of the month-end closing procedure ("started", "completed") is displayed in the header of the form. You can open the routine task form by double-clicking the left mouse button on the corresponding element of the graphic diagram or the routine task in the list of routine operations. Using the routine task form, you can create and post at once all the documents necessary to perform a routine operation, check the results of their posting to registers using the menu buttons, view reports on the execution of routine operations (calculation certificates), and also enter information into the program about that this regulatory operation has been completed.
Performing routine operations
Those responsible for performing routine operations can see the tasks sent to them to perform routine operations in the form of the list "Routine Operations" (menu Interface "Accounting manager" - Regulatory operations - Regulatory operations).
To perform each regulatory operation, the following steps must be taken.
1. Create and carry out relevant (assigned to a regulatory operation) regulatory documents or perform processing. Processing is performed separately from the business process of closing the month, using the buttons in the main program menu. The creation of documents can also be done separately from the business process, but it is reasonable to do this from the form of a regulatory task - using the button of the same name, which allows you to create the necessary documents automatically. The routine task form opens by left-clicking on the graphical image of the procedure on the month-end closing diagram or by clicking on the corresponding line in the list of routine tasks.
2. Check the result.
3. Mark the routine operation as completed (the "Mark as completed" button). Moreover, if a routine operation was assigned to the Month Closing procedure, but in fact its execution is not required (about which the program displays a corresponding message), then for such a routine operation in its form you can assign the action “Execute without checks”.
Let's consider the operations included in the regulatory ones.
Perform additional document processing
This operation is performed by processing of the same name (menu Interface "Accounting manager" - Postponed - Additional documentation). The procedure is necessary when the deferred document processing mode has been set for the organization (Fig. 5).
Rice. 5. Setting the delayed posting mode
When processing, documents that during the month were posted in accordance with the deferred posting mode only in part of the necessary registers will be posted in all other registers.
After completing the final processing of documents, we mark the routine operation completed. In this case, in the list of routine operations, the program will check the boxes indicating that the operation has been completed, and on the graphical diagram the element corresponding to the completed routine operation will be shaded (Fig. 6).
Rice. 6. Mark on the completion of a routine operation
At the same time, in the list of routine operations, the procedure for closing the month will generate a task to perform the next routine operation, which will appear outlined in a dotted line on the graphical diagram.
Similar actions should be carried out when performing each routine operation.
Restore the sequence of calculations for acquisitions (sales)
These routine operations are performed by the processing Restoring the state of settlements with counterparties (menu Interface "Accounting manager" - Regulatory operations - Restoring the sequence of calculations), which is intended to identify the presence of advances (Fig. 7).
Rice. 7. Restoring the sequence of settlements with counterparties
By restoring sequences, processing generates transactions and movements of specialized registers associated with the repayment of debt and the offset of advance payments for settlements with suppliers and customers.
In addition, for settlements in foreign currency, processing adjusts receipts and sales amounts when offsetting advances at a different rate, and also revaluates balances on all foreign currency accounts and generates entries for exchange rate differences in accounting and tax accounting.
Restore batch accounting sequence
If the company does not use RAUZ, then it is necessary to perform an additional operation performed by the processing Posting by batches (menu Interface "Accounting manager" - Cost accounting - Carrying out by batches), which is intended:
- to restore the correct sequence of accounting for batches of inventories, if the documents of capitalization and write-off were carried out retroactively;
- for a regulated write-off of the cost of batches of inventory in the event that such a write-off was not made at the time of posting documents (that is, in setting up accounting parameters, the Write off batches when posting documents checkbox was not selected).
If the batch accounting sequence is not restored, you should check the accounting of transactions for the receipt and sale (write-off) of batches of inventory and make sure that all documents relating to the movement of inventory are posted in the information base. (you can also make sure before starting processing that there are no negative balances in the inventory accounts (for example, using the report List of goods in warehouses).
To make it easier to find errors, it is also recommended to use the “Settings” button at the top of processing Carrying out by batches, and by selecting the menu item Processing settings, check the box Stop batch processing if there are not enough batches. After processing is completed, all messages about unwritten batches can be obtained from the message window and log.
Adjust the cost of writing off inventories
If RAUZ is not applied, then the organization, when closing the month, must carry out a routine operation to adjust the value of written-off inventories. It is carried out by the document (menu - Documents - Regulatory operations - Adjusting the cost of writing off goods). Adjustment is necessary for:
- calculating the weighted average cost of writing off batches when using the “By average” method of assessing inventories (during the month, the cost was taken into account using the moving average, and this operation recalculates it).
- recalculation of the cost of inventory items including additional expenses for their acquisition, if such expenses were reflected in the accounting records after the write-off of the assets.
Parallel execution of routine operations
Some routine tasks can be performed in parallel (Fig. 8). This can be seen in the list of routine tasks and even more clearly in the graphical diagram (tasks are located on the same level, each surrounded by a dotted line).
Rice. 8. Assigning several routine tasks simultaneously
Selecting an operation Calculate depreciation of fixed assets , which is intended for calculating depreciation and, if necessary, a depreciation bonus in accordance with the settings made when accepting the fixed asset for accounting (putting it into operation). Open the routine operation window by double-clicking the left mouse button on the element shown in the graphic diagram and click on the “Create documents” button. As a result, a document “Depreciation of fixed assets” will be created, dated the last day of the month being closed. From the form of a regulatory transaction, you can post the document by clicking on the appropriate buttons and see the result of the posting in accounting and tax accounting (Fig. 9).
Rice. 9. Posting the created document Depreciation of fixed assets
After this, the depreciation operation must be marked as completed. This is done using a button Mark as completed in the form of a routine operation or using a menu Actions - Completed in the list of routine operations.
The following operations are performed in a similar manner.
Calculate depreciation of intangible assets. This operation will accrue amortization of intangible assets and write off the costs of research and development (R&D) when carrying out the created document Depreciation of intangible assets.
P pay off the cost of special clothing. During this operation, part of the cost of special clothing and special equipment will be written off if it was not fully repaid upon commissioning. This will be done when posting the document Repayment of cost (working clothes, special equipment, inventory).
Write off RBP. During this operation, part of the cost of deferred expenses will be transferred to current expenses by the document .
Revaluate foreign currency. Revaluation is carried out using the document "Revaluation of foreign currency funds", during which the recalculation of currency and debts denominated in foreign currency is carried out in accordance with accounting and tax legislation.
Calculate insurance costs. The document “Expenses for voluntary insurance” created when performing this operation is intended for writing off future expenses for voluntary insurance of employees in accounting (76.01.2 “Payments (contributions) for voluntary insurance of employees”) and tax accounting (97.02 “Deferred expenses for voluntary insurance”). employee insurance").
Documents for the next regulatory operation Calculate salaries and unified social tax are created without passing through its form. Such documents include:
- Payroll(menu Interface "Calculation of salaries of employees of organizations" - Salary calculation - Payroll);
- Unified Social Tax calculation(menu Interface "Calculation of salaries of employees of organizations" - Taxes - Unified Social Tax calculation);
- Reflection of salary in regulatory accounting(menu Interface "Calculation of salaries of employees of organizations" - Salary accounting - Reflection of salaries in regulatory accounting).
Operation Calculate VAT involves the creation of many regulatory documents, and therefore the progress of its implementation can be monitored using a separate graphical diagram (Fig. 10). After completing all the prescribed regulatory operations, the background of the diagram darkens, and the operation Calculate VAT on the main diagram it becomes completed (shaded).
Rice. 10. Graphic diagram of the implementation of regulatory operations for VAT
Distribute expenses by type of activity, standardize expenses
When posting a document Regular tax accounting operations (income tax) those routine operations that are marked in the document dialog form will be performed.
Distribution of expenses by type of activity (UTII/non-UTII). This operation is used if, along with activities subject to UTII payment, activities are carried out that do not fall under the specified special regime. The operation distributes expenses that cannot be directly attributed to any type of activity, in proportion to the share of income from each type of activity in total income.
Rationing advertising costs. Rationing the costs of voluntary insurance and the cost of reimbursing employees for interest payments. Rationing of entertainment expenses. These transactions are used in relation to the specified expenses, taken into account for tax purposes according to the standards established by Chapter 25 of the Tax Code of the Russian Federation.
Calculate the cost (BU, NU). Calculate the cost price (CC)
The documents created during these operations calculate the actual cost of production, performance of work, provision of services in accounting, tax and management accounting.
Operation Cost calculation available only when using RAUZ. It is carried out by the document Calculation of production costs into several actions, the composition of which may be different for different organizations (Fig. 11).
The sequence of actions in the document does not matter, since the program contains an algorithm for automatically performing them in the correct sequence.
Rice. 11. Calculation of production costs
Generate financial results
This regulatory operation serves to determine the financial result for income and expenses reflected during the month in accounts 90 “Sales” and 91 “Other income and expenses.” The financial result identified by this document is written off to account 99 “Profits and losses”.
The document being created can also write off losses from previous years for tax accounting purposes, in accordance with the requirements of Article 283 of the Tax Code of the Russian Federation. The amount of losses is calculated as follows: if at the time of closing the month there is a debit balance in account 97.11 “Losses of previous years”, the amount of write-off of future expenses is calculated according to the rules specified in the analytics built on the reference book Deferred expenses. The amounts received are written off to account 99.01 “Profits and losses without income tax.”
Calculate income tax
Document I calculates permanent and deferred tax assets and liabilities in accordance with the norms of PBU 18/02 "Accounting for income tax calculations", determines the amount of conditional income tax expense (or income), and also accrues current income tax in budget (with distribution by budget levels).
Close the year
Document Closing of the year reforms the balance sheet and closes income and expense accounts in tax accounting. Such a document is created at the close of December.
After completing all routine operations provided for by the launched month-end closing procedure, this procedure is considered completed. The background of the graphic diagram displaying routine operations darkens (Fig. 12).
Rice. 12. Graphic diagram of the completed month-end closing procedure
Cancellation of routine operations to close the month
If you need to cancel one of the routine operations to close the month, you should perform the following actions. In the diagram of the running procedure for closing the month (menu Regular operations - Closing the month) you need to right-click on the graphic image of the operation being canceled and select an action Cancel execution of a routine operation.
In this case, the program will cancel the execution of the selected routine operation, and all routine operations following the canceled one will be deleted. The processing of documents created as part of these regulatory operations will also be cancelled.
In order to cancel the execution of not just one routine operation, but the entire procedure for closing the month, you need to click on the menu button Actions month closing procedure forms, you need to select the item Cancel procedure start. The program will cancel the execution of all routine operations and documents, and the month-end closing procedure will be transferred to the “not started” state.
Certificates of calculations for final transactions of the month
To create accounting documentation and output it for approval and storage on paper, a set of reports called “References-Calculations” is provided (menu Interface "Accounting and tax accounting" - Regulatory operations - Help and calculations).
They include the following certificates and calculations:
- Revaluation of foreign currency(revalued accounts are reflected in the context of analytics, exchange rate differences);
- Write-off of deferred expenses(shows the amount of each RBP allocated to current expenses, the balance of the unwritten off amount);
- Cost rationing(the report includes bases for rationing entertainment, advertising and other expenses, amounts taken into account when calculating income tax on an accrual basis for the tax period and for the closing month);
- Permanent and temporary differences(reflects permanent and temporary differences, the procedure for recognizing and writing off permanent and deferred tax assets and liabilities calculated on their basis);
- Income tax calculation(income and expenses taken into account and not taken into account for the purposes of Chapter 25 of the Tax Code of the Russian Federation are compared, the financial result is identified according to accounting data, adjustments to the accounting financial result are shown, the tax base for the income tax, the tax is calculated);
- Recalculation of the value of deferred assets and liabilities(used when recalculating ONA and ONO during the legislative reduction in the income tax rate from the beginning of 2009).
The size of the 1C database is constantly increasing, so the task periodically arises - to delete documents for the old period, while transferring the remainder. Deleted documents can be left in a copy of the database. 1C has standard “Period Closing” processing, but it is configured only for a standard configuration and is often buggy (for example, the document Entering Product Balances cannot accept negative balances).
Therefore, if you are a supporter of versatility and simplicity, or you have an atypical configuration, my recommendations will be useful to you.
I hope that after this no one will reinvent the wheel, but will use my work.
Theoretical background
First you need to decide on the closing date of the period - you can close it with the current date, deleting all documents before it, or you can leave documents for a period of 3 months - six months. When choosing, you need to be guided by how often changes are made retroactively, how often you need to look at movements in documents for past periods.
After the period is closed, it will no longer be possible to make changes to the transferred balances, so if retroactive work is carried out quite actively in the interval, for example, six months, the period closing date will be six months ago.
When closing a period, the following are transferred:
1. Account balances in the context of analytics by subaccount.
2. Balances by registers.
3. The values of periodic details that are established when posting documents.
Changes to the configuration for closing the period
If you only plan to transfer account balances, you only need to extract the wrap.ert processing from the package
Otherwise, open the 1cv7.md file from the package in the configurator and copy the documents into your configuration via the clipboard
MovementRegister
- for transferring residues and FixationPeriodic
for transferring periodic details. Although it is possible to close register balances using universal processing
without interfering with the configuration.
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1cv7.md |
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1s_close.htm |
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wrap.ert |
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UniversalClosingPeriodByRegisters.ert |
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SetupClosingBase.mxl |
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GenerateClosingDocumentsByRegisters.ert |
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Generate Closing DocumentsBy Periodic.ert |
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DeleteAllDocumentsForPeriod .ert |
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Removal protocol .xls |
Transfer of account balances.
To transfer account balances, it is best to use standard processing from 1C wrap.ert. It generates several transactions on a specified date that establish debit and credit balances for specified accounts in different charts of accounts with different accounting separators. To enter balances, you need to indicate from which account the balances are to be entered (usually account 00).
You can also transfer balances on off-balance sheet accounts.
I added a checkbox to the processing: “Do not delete transactions, only create balances.” It needs to be installed because... documents that form transactions can form movements in registers or establish periodic details, therefore they cannot be deleted after the formation of account balances.
Transferring balances across registers by fixing registers.
Register balances can only be transferred by posting a special document, because movements in the register are made only when posting a document and cannot be adjusted externally.
Document in use FixingRegister
.
The document can be entered manually for the desired register, recording it at the end of the closing date. To enter balances into a document position, you need to click the “Load balances” button.
By processing Generate Closing DocumentsBy Registers FixingRegister . It is better to create several registers (3-5) at a time, because These documents are large in size and when generating 3-5 large documents at once, the program makes large demands on memory, because Document windows close only after processing is completed.
A few words about the document itself:
The document consists of 20 columns of an indeterminate type. The values of measurements and resources for each register total are sequentially entered into the document. Those. if the register has 5 dimensions and 2 resources, and there are 1000 totals, then the document will contain (5+2)*1000 / 20 = 350 rows, and it will store 7000 values.
The document is quite large, but as a result of using 20 columns, the memory requirements used by 1C for displaying and manipulating the document are reduced. An option was tried when the document had only 1 column, but 1C clearly could not cope with displaying documents with 40-50 thousand lines.
Further division loses its universality, although it is possible - you need to make a document in the context of individual dimensions. To do this, you need to analyze the results in order to find out which measurements will give the documents that are optimal in size (after all, many small documents are also bad). But in general, even large registers are transferred at a sufficient speed to indicate that the development can be used in practice. Maybe!
Transfer of balances to registers using existing documents.
Transferring balances through register fixation is simple and convenient. But users will not be able to work with the case fixation document. In addition, if the structure of the register changes during the year, it is possible that the document fixing the register will no longer be re-issued. Therefore, it is advisable to enter the initial balances using the documents available in the configuration.
For example, in typical configurations there are documents “Input of Product Balances”, “Input of Credit Balances” and others. Such documents are understandable to the user and he can make changes to them. When registers change, the document module changes, but there is no need to change the document data. As a last resort, you can enter the initial balances using the documents “Receipt Invoice”, “Receipt Order”, etc.
We offer you universal processing for closing a period using the documents available in the configuration UniversalClosingPeriodByRegisters.ert . It does not require intervention in the configuration and does not require changes to its code. It is enough to describe the settings in the SettingsCloseBase.mxl settings table to correctly close all registers.
The structure of the mxl settings table is very simple. Each line is case specific. In the column Register the name of the document is indicated in the column Document indicates the name of the document type that will be created.
In the field Measurements a list of dimensions and register resources is recorded, which is used to calculate the remainders. Balances are calculated at the end of the closing date and placed in the Totals table of values. List values are enclosed in quotes and separated by commas, see example.
In the field Filter contains an expression in the built-in 1C language for selecting balances from the Totals table. You can operate with the current row of the Totals table. If the expression is not specified, the filter is not applied. The expression must return non-zero in order to be true and be included in the result set. Is it recommended to use the operator? from the 1C language.
Examples:
- Select only by management accounting: Totals.AccountingType=1 or EmptyValue(Totals.Company)=1
- Select only by finished product warehouse: Totals.Warehouse=NameVSpr("Finished Product Warehouse","Storage Locations")
Using a filter, you can, for example, make two different types of closing documents using one register.
In the field Conversion an expression is written that converts the attributes of the totals table by register into the values of the attributes of the header or tabular part of the desired document, because they are usually called differently. The system applies a fairly competent scheme, determines which attributes are used in the document header, groups by these attributes, and if the values of the header attributes are the same, then simply adds total lines to the tabular part.
To add/set attributes to the summary table, use the Set(Attribute, Expression) function, which returns 1. If the attribute is not in the table, it is added. If you need to set several attributes, you need to call the Set function several times, adding up its results, i.e.: Set(Attribute1, Expression1)+Set(Attribute2, Expression2).
Example:
- Set Coefficient: Set("Coefficient",1)
- Set the Quantity from the Remaining Products: Set("Quantity", Totals. Remaining Products)
- Set Currency to Dollars: Set("Currency", Dollars)
- Reset the Account field so as not to expand balances by account: Set("Account", GetEmptyValue())
The maximum number of lines field specifies the maximum number of lines contained in the document. This is necessary so as not to create very large and time-consuming documents. Large documents will be split according to the specified number of lines.
To start processing, you must first open the settings file, select the registers that will be closed and click “Generate”. Closing documents will be generated. They will not be posted and documents from the closed period will not be deleted. All this must be done separately.
This method of closing requires some adjustment, but the effort pays off handsomely. But you have a powerful, well-functioning tool in your hands and you don’t need to write processing, you just need to write its settings.
By the way, one useful tip - in standard configurations, negative quantities of goods are not allowed in documents for entering balances. Therefore, either make invoices from such documents (this can be done with this processing using a filter and conversion) or allow the use of negative quantities.
Transferring values of periodic details.
If you delete documents of a closed period, then the values of the periodic details that they established will be lost (for example, prices in a revaluation act). It should be noted that the values that were set manually will remain. Therefore, the transfer of values concerns only those details that are established when posting documents. Because Some details can only be set when posting documents; it is not external processing that is used, but the document.
Document in use FixationPeriodic . The document can be entered manually for the desired directory, recording it at the end of the closing date.
To save the details, you need to click the “All” button (means loading all the details), and then the “Add values for the document date” button.
When loading values, it is recommended to check the "Skip those marked for deletion" checkbox. In this case, the values of the details belonging to the elements marked for deletion are skipped. If this is not observed, then such elements cannot be deleted, because they will be referenced in this document.
By processing Generate Closing Documents By Periodic
you can automate this process. It allows you to select the registers that need to be transferred and automatically generate documents FixationPeriodic
.
To clear links from elements marked for deletion, use the "Delete reference to deleted elements" button.
After the period is closed, such cleanings can be performed periodically.
Deleting documents from a closed period.
The generated documents, when posted, will form new balances in accounts and registers. However, these balances will be twice as large as the real ones, because they are added to the balances formed by documents of the closed period. Therefore, these documents need to be deleted.
I recommend using the processing included in the package DeleteAllDocumentsForPeriod . Practice shows that documents are deleted faster if you move the relevance point to the beginning of the period (to the very first document posted). In theory, the same can be done with buhitogs, but it is better not to touch them - their recount can be quite long. Processing first marks transactions for deletion, and then selects only posted documents and marks them for deletion.
In transaction mode, deletion is somewhat faster, but in this case it is better to run document deletion processing over short periods (2 months), because in case of any error (or if you abort processing), the changes will not be committed.
Naturally, the removal must be launched in exclusive mode on the server.
Research:
DBF database for the year with a volume of 100 processed documents per day (30 thousand processed documents per year)
Server - Win2K Workstation Celeron 1700, 256 RAM
showed that the deletion speed is 80 documents per minute, or approximately 2 months per hour, i.e. the year is removed in 6-8 hours.
However, you'd better do some research beforehand to find out how long it will take for documents to be deleted. In the databases of large supermarkets, removal can sometimes last up to two days, then it is better to close it on the weekend or work for some time without real leftovers.
In file Removal protocol .xls contains data on the actual deletion of documents in a database with a production configuration of engineering and technical personnel (medium size), when the point of relevance was moved to the beginning of the period. Based on this graph, it can be seen that the speed is linear, without a difference in speed at the beginning and end of the month, and is equal to approximately 5000 documents per hour or 2.5 months per hour. This speed can be considered approximate for average DBF databases. On the same basis, if the point of relevance has not changed, the speed also remains linear, but is already 2580 documents per hour or twice as slow. The conclusions are obvious - the speed gain is 2 times.
Knowledgeable people advised another way - to download data from the database, delete all documents from it before the specified date (everything is in text form) and download it back. Even faster, even more productive!
Sequence of actions
Let D be the closing date of the period, we close the period at the end of date D, perhaps there are documents for date D (often D is December 31).
Make an archive of the database, then generate and save control reports on balances, a balance sheet taking into account currencies and off-balance sheet accounts, a price list and other important reports.
Make a copy of the database - it will be the old database.
Generate transactions for transferring account balances using wrap.ert , indicate the date D. Check the box that prohibits deleting documents.
Generate a document MovementRegister for each register (manually or by processing), write it down at the end of date D, enter the balance, do not post it.
Generate a document FixationPeriodic
for each directory containing periodic details established by documents, (manually or by processing), write it down at the end of date D, enter the values of the details, do not post.
Using document processing, mark documents for deletion from the beginning of the period (you can specify 01/01/1980) up to date D-1 inclusive. Delete documents for date D manually.
Set the relevance point to date D+1 and post the documents MovementRegister And FixationPeriodic .
Generate control reports in the closed database and compare them with reports in the source database.
If the balances on the control reports coincide, the closing of the period is completed.
Provide users with the path to the closed database.
