Entering initial balances in 1 from 8.2. Entering initial balances. Document “Entering initial VAT balances”

13.03.2024

For novice users of 1C Accounting, especially if they are new to accounting, the operation of entering initial balances into the 1C Enterprise information base often causes difficulties. So now we'll figure it out, what is entering initial balances and why is this operation needed at all?. I also recommend that you read the description of typical errors when working in the program.

Even now there are still people who keep their books on paper. When a company switches to 1C Accounting is required, but this operation turns out to be unfamiliar. Why is this happening?

The thing is that the operation of entering initial balances has nothing to do with accounting itself. That is why people unfamiliar with accounting in a computer program have never heard of it. You can learn how to do accounting yourself.

Entering initial balances is a purely technical auxiliary operation. Its purpose is to transfer the state of the company at the time of the start of accounting in the program to the 1C program.

Let me give you an example. Let's say there is a company (LLC or individual entrepreneur) created in 2010. From the moment the company was created, accounting was carried out on paper or in some kind of program. Since the enterprise conducts business activities, various documents, reports, etc. accumulate. There are also goods, products in warehouses, cash in the bank and at the cash register. Someone owes the company for goods supplied, and there is also . And so on...

Let’s say that from January 1, 2015, it was decided to keep accounting records in 1C Accounting. We installed the program and created a database. However, there is nothing in the new database yet, i.e. the program does not yet “know” anything about the company’s previous activities. So, entering initial balances is the transfer of data to the new 1C Accounting information base.

Of course, not all data needs to be transferred. There is no need to enter all the company documents into 1C Accounting again, starting from the moment of registration. Only required transfer account balances. That is, if, for example, there are 1,000,000 rubles in a bank account, then this amount should be recorded in account 51. The same goes for other accounts.

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However, as any accountant knows well, if changes occur in one account of the chart of accounts, then they must also occur in another. The principle of double entry cannot be violated. Then in this case the question arises: if an amount of 1,000,000 rubles suddenly appeared on account 51 (yes, even 1 kopeck!), then where did this amount come from? This is not a loan from a bank, not a payment from a buyer - this is already ours. It turns out that money should seem to come out of nowhere!

The same question can be stated more succinctly: Dt=51 Kt=? 1 000 000

This is where the special satellite account comes to our aid. 000 . I’ll say right away that you shouldn’t look for it in the Chart of Accounts - this account exists exclusively in the 1C Accounting program and is intended to be inserted in transactions when entering initial balances. The wiring in the example above then becomes:

Dt=51 Kt=000 1 000 000

How to check whether opening balances are entered correctly

Of course, you noticed that as a result of such posting, a credit balance of 1,000,000 rubles was not formed. Thus, When entering balances on active accounts in account 000, loan amounts are accumulated. And, as you might guess, When entering balances on passive accounts, the amounts on account 000 are accumulated by debit.
Because the fundamental accounting equation Assets=Liabilities (A=P) must always be observed, the following is obvious.

Remember: After entering all balances, the final balance on account 000 should be zero!

Thus, it is very easy to check the correctness of entering initial balances in 1C Accounting. It is enough to create a TSA (turnover balance sheet) for account 000. If the final balance on the account is zero, then the balances have been entered correctly. If not, then you will have to check the operations performed for errors. An example of OCB is given below.

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It should be noted that the SALT for account 000 allows you to check only the correctness of the entry total leftovers If you make a mistake when entering quantitative balances (for example, the quantity of goods in stock), the program will not be able to detect this error.

In fact, entering balances is more difficult than it seems. Only the basic principle is described here. In fact, there are many features and, of course, there is a high probability of making a mistake when entering data. The information presented on this site will help you eliminate errors when entering initial balances.

After setting up the accounting policy of the organization, which we did in, we move on to the next step of studying the 1C Enterprise Accounting 8.2 program, enter the initial balances.

Entering initial balances in 1C must be done before starting accounting in the 1C Accounting program 8.2.

If the initial balances need to be entered with a date that is earlier than the current date, then it is necessary, before starting 1C, to change the date on the computer, then launch the 1C program to work. Otherwise, the program will refuse to make postings.

Entering initial balances in 1C is done in the section Journals - Manual Transactions .

Menu – Add. Postings – Add .

Initial balances in 1C are entered according to the initial balance account in correspondence with the auxiliary account “000”.

The account “000” is auxiliary, active - passive. The summary balance on it will be equal to 0, since the sum of the debit opening balances is equal to the sum of the credit opening balances.

It follows from this that when entering the balances of the accounting accounts into the auxiliary account, we will enter equal amounts for debit and credit.

The consolidated balance will be reset to zero, because the principle of “double entry” accounting is beyond doubt.

Enter the initial balances and save with the button OK.

Let's check that the initial balances are entered correctly.

Main menu – Reports – Balance Sheet .

We select the end date of the reporting period on the day of entering the initial balances, for me the day is today. Button - Generate a report .

Our opening balances will be displayed in the columns on the right - Balance at the end of the reporting period. Debit equals credit. There is no balance on the account, which means the initial balances have been entered correctly.

Today we entered the opening balances for the accounting accounts as of the reference date.

Any, even a new organization, starting the introduction of accounting in the new 1C 8.2 program, requires entering information about the initial accounting information - balances. Without entering balances, you will never be able to start keeping records in the program fully.

Instructions for the 1C Accounting 8.3 program can be seen at.

Let's look at how to enter initial balances in various 1C configurations.

By balances we can mean completely different things - from the banal amount of goods in the warehouse to the balances of mutual settlements, depreciation of equipment and wage payments. In this article I will not focus on entering remainders using the example of any configuration.

Documents in different configurations that introduce the remains of 1C 8.2:

Document Entering initial balances— a universal document for entering balances, participates in such configurations as: Enterprise Accounting 2.0 and 3.0, Trade Management 11.0 and other similar configurations.

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Everything is much more complicated when entering remainders for configurations: Trade Management 10.3, , Manufacturing Plant Management. There, the entry of balances into 1C is carried out by a fairly large group of documents - starting with the posting of goods, ending with the entry of VAT and mutual settlements.

For configurations containing accounting, it is possible to enter balances at the document transaction level. However, this option is highly not recommended for inexperienced users: the documents make entries not only in transactions, but also in certain savings registers, which you may not know about.

Entering initial balances in 1C 8.2 accounting

For simplicity, let's consider a simpler and more common case - entering initial balances in . The document itself looks like this:

In the right column you can read detailed instructions for each type of accounting.

The header specifies the date for which the 1C, Organization and Accounting Section balances are current for entering balances.

The accounting section determines the scope of information input and the accounts to which the balances will be allocated:

Depending on the selected type of accounting, the tabular part for entering information about balances in 1C changes.

Have you switched to 1C 8.3 Accounting and don’t know how to enter opening balances? Then you need to read this article. Entering initial balances in 1C 8.3 manually is done in cases where it is not possible to transfer them using software. 1C 8.3 has a convenient assistant for manually generating balances. Read on to learn how to use it.

Entering initial balances in 1C 8.3 is done in a special window - “Balance Entry Assistant”. First, it indicates the name of the organization and the date the balances were entered. Next, enter account balances. The “assistant” window lists all the main accounting accounts that are used in accounting. Each account has its own characteristics, the “assistant” takes them into account when manually generating balances. For example, when entering a balance for fixed assets, you must enter information about the amount of depreciation and useful life. Read in this article how to enter initial balances in 1C 8.3 Accounting in 5 steps for accounts 01,10,41,60.

Step 1. Go to 1C 8.3 “Balance Entry Assistant”

Go to the “Main” section (1) and click on the “Balance Entry Assistant” link (2). The “assistant” window will open.

In the window that opens, indicate your organization (3) and the date of formation of the opening balance (4). If you start accounting in the new program on January 1, then set the date to December 31.

Step 2. Enter the initial balances for fixed assets in 1C 8.3

In the “assistant” window, left-click on account 01.01 “Fixed assets ...” (1) and click the “Enter account balances” button (2). A window will open for entering the balance for fixed assets.

In the balance entry window, indicate the division (3) in which the fixed asset is installed and click the “Add” button (4). The Fixed Assets: New Row window opens.

In the window that opens, fill in the fields:

“Primary means” (5). Select the desired OS from the directory;
“Original cost (BC)”, “Original cost (OC)” (6). Indicate the initial cost in accounting and tax accounting;
“Cost (BU)”, “Cost (NU)” (7). Specify the cost of the OS;
“Depreciation (wear) (BU)”, “Depreciation (wear) (NU)” (8). Indicate the accounting and tax depreciation accrued on the date the balance was entered;
“The way of reflection...” (9). Select the desired method from the directory, for example “Depreciation (account 20.01)”.

In the “Accounting” tab, fill in the fields:

“Method of admission” (11). Select the receipt method, for example “Purchase for a fee”;
“Accounting procedure” (12). Select the desired value from the directory, in our example it is “Depreciation”;
“Financially responsible person” (13). Specify the employee responsible for the fixed asset;
“Method of calculating depreciation” (14). Select the desired value, for example “Linear method”;
“Useful life…” (15). Indicate the useful life of the fixed asset.

In the “Tax Accounting” tab, fill in the fields:

“The order of inclusion ...” (16). Select the desired value from the directory, for example, “Depreciation calculation”;
“Useful life (in months)” (17). Indicate the useful life of the fixed asset in tax accounting.

In the “Events” tab fill in the fields:

"Date" (19). Indicate the date of acceptance of fixed assets for accounting;
"Event" (20). Select the desired value, for example “Acceptance for accounting with commissioning”;
“Document title” (21). Enter the name of the document according to which the fixed asset was accepted for accounting, for example, “Commissioning Certificate”;
“Document number” (22). Indicate the document number according to which the fixed asset was accepted for accounting.

The formation of the balance for the fixed asset is completed. To save the data, click the “Save and close” button (23).

In the “Enter balances (Fixed assets)” window, click the “Post and close” button (24). Now there are entries in accounting for entering balances. Next, a window will open in which the operation to create the balance for fixed assets will be visible.

In the “Enter balances” window we see the operation for the entered balance (25). You can add other fixed assets to this operation and make various edits. To do this, double-click on it with the left mouse button. To view the transactions generated for the operation, click the “DtKt” button (26). The “Document Movement: Entering Balances...” window will open.

In the window that opens, we see entries for the formation of balances on accounts 01.01 “Fixed assets …” (27) and 02.01 “Depreciation of fixed assets …” (28), generated by the “assistant”. These accounts correspond to the technical account “000” (29).

Step 3. Enter initial balances for materials in 1C 8.3

In the “assistant” window, left-click on account 10.01 “Raw materials and supplies” (1) and click the “Enter account balances” button (2). A window for entering the balance for materials will open.

In the window for entering balances, indicate the department (3) in which the materials are located and click the “Add” button (4). On a new line enter:

Materials account (5);
Name of material (6);
Warehouse where the material is located (7);
Its quantity is (8);
The total cost of materials in accounting and tax accounting (9).

If you need to enter balances for workwear and materials sent for recycling, then use the “Workwear...” tabs. (10) and “Materials transferred ...” (11).

To complete the operation, click the “Perform and close” button (12). The operation to enter the balance for materials is completed.

Step 4. Enter in 1C 8.3 the initial balances for goods in warehouses

In the “assistant” window, left-click on account 41.01 “Goods in warehouses” (1) and click the “Enter account balances” button (2). A window will open for entering the balance for goods.

Goods account (4);
Product name (5);
Warehouse where the goods are located (6);
Its quantity is (7);
The total cost of goods in accounting and tax accounting (8).

To complete the operation, click the “Perform and close” button (9). The operation to enter the balance for goods is completed.

Step 5. Enter in 1C 8.3 the initial balances for settlements with suppliers and contractors

In the “assistant” window, left-click on account 60.01 “Settlements with suppliers and contractors” (1) and click the “Enter account balances” button (2). A window will open for entering the balance for account 60.01.

In the window for entering balances, click the “Add” button (3). On a new line enter:

Account for settlements with suppliers (4);
Supplier name (5);
Contract with supplier (6);
The settlement document for which a balance arose with the supplier (7);
The amount of debt to the supplier (8).

To complete the operation, click the “Perform and close” button (9). The operation to enter the balance for accounts payable is completed.

By analogy with entering balances for suppliers, an operation is performed to enter balances in account 62 “Settlements with customers”.

We remind you that after entering the balances for all accounts, you need to check the balance sheet between the incoming debit and credit balances in the consolidated balance sheet. In this case, according to the auxiliary account “000” the opening balance should be equal to zero. Create a balance sheet to check the balance sheet and make sure that there is no balance on account “000”.

1C: Enterprise 8.0. Universal tutorial Boyko Elvira Viktorovna

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

This document can be called from the 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 out the tabular part with fixed asset objects belonging to a specific fixed asset accounting group (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

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