How to reflect an off-balance sheet account in 1s. Off-balance sheet accounts

Socket has two phases
25.07.2020

In this article, I would like to talk again a little about the accounting of fixed assets in public institutions. We will talk about which fixed assets are reflected in balance accounts, which ones are off-balance sheet, as well as the reasons for moving fixed assets between these two forms of accounting. I will also talk about how the new Fixed Assets standard has affected the accounting rules for off-balance accounts. We will consider practical examples in 1C: Accounts department of a state institution 8, ed. 2.0.

Let me remind you that the fixed asset is the property that is used in the institution as a means of labor and to ensure the main activity. Simply put, what helps the institution as a whole and employees in particular to function.

The question arises: what values ​​can be taken into account on off-balance accounts, and is it necessary at all?

Also, in the light of major legislative changes, I would like to understand what the new federal standard "Fixed Assets" says about the accounting rules for off-balance accounts.

I will build the article as follows: I will draw your attention to how accounting was previously kept on off-balance accounts, and how it is now necessary to keep it.

In general, off-balance accounts are necessary for the full accounting of fixed assets, since these fixed assets do not play a role in the balance sheet of the institution, but they still need to be controlled. Also, there is a special reporting on the values ​​on off-balance accounts for state institutions.

As we all remember, accounting on off-balance accounts is carried out according to a simplified scheme: the principle of double entry may not be used (there may be no corresponding account in the posting with off-balance accounts). The lack of rigor in recording transactions with off-balance accounts is explained by the fact that they do not participate in the formation of a balance sheet, for which double correspondence must be observed.

Summarize:

Off-balance sheet accounting is important for control;

Subject to inventory, as well as balance sheet;

The transfer of valuables to off-balance accounts is regulated by instructions and occurs in a strictly limited range of situations.

I also want to note that in connection with the entry into force of new orders that make changes to accounting instructions (in particular, order 64n, which amends instruction 157n), an important change in terms of off-balance accounts is an important change in the accounting policy of the institution, in addition to among other things, to approve the procedure for inventorying property on off-balance accounts (“procedures for conducting inventories of assets, property recorded on off-balance accounts, liabilities, and other accounting items”).

If earlier the most common fixed assets that were subject to accounting on off-balance accounts were:

1. fixed assets worth up to 3,000 rubles that have already been put into operation and debited from the balance sheet;

2. fixed assets that are/leased, answer. storage and on the rights of gratuitous use.

Now, in connection with innovations in terms of accounting for fixed assets, off-balance accounts get:

1. fixed assets put into operation and written off from the balance sheet with a value of up to 10,000 rubles;

2. fixed assets received for use (as before the changes), with the only clarification: now the off-balance accounts of group 01 also include non-exclusive rights to use the results of intellectual activity and rights to limited use of other people's land plots;

3. unchanged accounting of fixed assets in storage;

4. fixed assets that are transferred for use - on the off-balance accounts of groups 25 and 26, whether for a fee (lease) or gratuitous transfer for use - only operating lease accounting objects are reflected. As we remember, in accordance with the new GHS "Rent", it is necessary to reflect the objects of financial lease on balance sheets. And beforehand, it is mandatory to classify all available objects (for more details, see the article Federal Standard "Rent" - accounting since 2018 in 1C: BGU 8).

We have dealt with all the changes regarding the accounting of fixed assets on off-balance accounts.

Let's consider what documents are used in the program "1C: Accounting of a state institution 8, edition 2.0" to work with off-balance accounts in terms of accounting for fixed assets.

In edition 2.0 of the 1C: BGU program, unlike edition 1.0, there is no separate section for working with off-balance. In the second edition, documents have different typical accounting transactions and types of documents (a separate field in the document) for balance and off-balance accounts.

For example:

When creating the document “Acceptance for accounting of fixed assets, intangible assets, intangible assets”, you must immediately select the type of receipt: to the balance sheet or off-balance sheet. In my opinion, this is convenient: there is no need to remember which documents are used for balance accounts and which ones are used for off-balance accounts. The accountant uses the same documents, while indicating only the changing type and accounting operation. If you made a mistake with the initial selection, the document can be changed by reselecting the type of receipt and refilling the fields.

1. Accounting for fixed assets worth 10,000 rubles or less, which are put into operation.

A fixed asset is always bought to the balance accounts of group 106.00 “Investments in non-financial assets”. Since the fixed asset, in the event of its purchase (and not transfer), first generates the initial cost on the accounts of group 106.00 - the document “Receipt of fixed assets, intangible assets, intangible assets” does not have transactions using off-balance accounts:

If a fixed asset is purchased with a value equal to or lower than 10,000 rubles, this document is used with a standard operation:

Consider an example: an institution buys a chair, the cost of which is 2400 rubles.

Let's make an admission:

Let's look at the postings of the document:

After the issued receipt, it is necessary to take into account the purchased fixed asset:


After creating the document, fill it with the necessary data:

With the same document, we put the newly acquired OS into operation and indicate the required parameters:

As soon as all the basic data is filled in, select the accounting operation and enter additional information:

In a typical operation, the behavior of the program is immediately laid down in the event that a fixed asset worth less than 10,000 rubles is put into operation. Let's look at the movements on the accounts that this document creates after posting:

As can be seen from the postings, the initial cost, when accepted for accounting as a capital investment, is transferred to account 101.36 (posting 1), then immediately upon commissioning, the entire amount is charged to expenses (posting 2), and the fixed asset itself continues to be recorded on an off-balance sheet account (wiring 3). The rest of the entries relate to tax accounting.

To assess this situation, let's analyze the balance sheet, add convenient detailing in the settings:


This detailing will allow you to see the available amounts in the accounts in the context of fixed assets:

In order to also see off-balance accounts in the balance sheet, set the necessary setting:

As can be seen from the report, according to the analytics we need (a new fixed asset - a swivel chair), account 101.36 is closed, there are no balances as a result of the operation. The balance is kept only on the off-balance account.

2. Accounting for fixed assets that are/leased, safekeeping and on the rights of gratuitous use.

Accounting for such fixed assets is carried out on off-balance accounts of groups 01, 25, 26 and account 02.1.

Find them in the Chart of Accounts:

As can be seen from the Plan, for all these accounts, one of the additional dimensions is fixed assets. And, pay attention, the second additional analytics is counterparties. This is due to the fact that you can receive and transfer fixed assets to anyone (third-party organization, employees, individuals).

I also want to draw your attention to the fact that before the legislative changes, the number of sub-accounts for off-balance accounts 25 and 26 was less. What these groups looked like before the changes:

Work with fixed assets on these off-balance accounts is carried out in the same way and using the same documents as on balance sheets:

Acceptance for accounting:

Movement:

Disposal (transfer and write-off):

They differ only in the type of receipt, type of operation or type of write-off:

And it is also necessary to select the appropriate accounting transactions using the necessary off-balance accounts (usually, these are transactions of the same name):

The accounts of group 01 store fixed assets received for paid and free use. Paid use refers to the paid use of a fixed asset (the most striking example is the operating lease of premises). The fixed asset in this case does not change the balance of the institution, but its accounting is necessary for control, so it is kept on a special off-balance account.

Account 02.1 is used to reflect fixed assets that are accepted for safekeeping. Also, this account may reflect fixed assets that have been debited from the balance sheet of the institution, but have not been disposed of or have not yet been dismantled.

Group 25 accounts are used to reflect fixed assets that were transferred for paid use (lease).

Group 26 accounts are used to reflect fixed assets that were transferred for free use.

In this article, we analyzed the accounting of fixed assets on off-balance accounts. In one of the following articles, we will talk about the library fund of an institution - this is the topic of a separate article, since its accounting is an exception to the rule, and, as a rule, many questions arise about the library fund.

The accounting mechanism implemented in 1C Accounting on the chart of accounts is based on the formation of accounting entries for each accounting transaction and necessarily includes the debit account of the transaction, credit and amount. This is the main fundamental difference between accounting programs and other accounting programs, such as trade or payroll.

To open a chart of accounts in the 1C accounting program, you need to execute through the menu: Enterprise - Chart of Accounts - Chart of Accounts. To help the accountant in the form of a chart of accounts, sorting by the columns “Code” and “Account name” is provided, and a quick selection is also possible by the first characters entered.

1C Accounting uses a standard chart of accounts approved by the Ministry of Finance of the Russian Federation. For self-supporting organizations, a self-supporting chart of accounts in 1C is used, and for budget organizations, respectively, a budgetary chart of accounts. Due to the fact that budget and self-supporting (aka commercial) accounting are very different, the 1C Enterprise programs for the budget and self-supporting are also different.

Chart of accounts accounts can include sub-accounts. If the 1C 8 account contains sub-accounts, then in this case, postings are generated only for sub-accounts. And the account itself in this case is highlighted with a yellow background, this is an indication that they should not try to use the account in postings.

In addition to total accounting for accounts, it is possible to conduct quantitative and currency accounting. To do this, the appropriate accounting types for the account or subaccount must be enabled.

Unlike the program 1-C Accounting 8.1 (configuration edition 1.6), Accounting 8.2 (configuration edition 2.0) maintains accounting and tax accounting for profit on the same chart of accounts. Therefore, each 1C 8.2 account has a NU sign - tax accounting, which allows the account to participate in accounting for income tax calculations. The amounts of postings of accounting and tax accounting (BU and NU) are accounted for separately, although they are maintained on the same chart of accounts, and in principle may differ.

Another fundamental difference between the chart of accounts in 1C 8.2 is that the chart of accounts has a new type of accounting “Accounting by subdivisions”, which replaced the use of subconto of the “Unit” account in version 8.1. Therefore, those accounts that keep records by departments (for example, sub-accounts of account 20, account 26 and 25) must have the attribute “Accounting by departments” enabled. And in entry documents, you should pay attention to the entry of the division, since its entry position differs from the usual entry of subcont.

Subconto account in 1C

The mechanism for accounting for business transactions 1C is able to maintain not only quantitative-sum accounting for the account (synthetic accounting), but also analytical accounting for various types of analytics. The objects of analytical accounting in 1-C are called subconto.

Subconto accounts are types of analytical dimensions for which additional accounting is maintained and for which reports can be obtained. Reference books (, contractors, cost items, contracts, etc.) are most often used as subconto accounts or subaccounts, less often documents (example: materials receipt documents are used to organize batch accounting of goods and materials, when receipt documents participate in the role of subconto - batches). In principle, any configuration object can be used as a subconto, for example, it is possible to use a simple text string or an enumeration.

For each account or subaccount, a separate subconto setting is made. Even several subaccounts of one account can have different subcontos. Accordingly, the analytical reports of these sub-accounts will be generated according to different analytics. Each subconto has its own settings for quantitative and total accounting. It is possible to set up a subconto with only a quantitative or total dimension.

Separately, it should be noted the sign of a revolving subconto - a sign (about). Accounting for the turnover subconto is carried out only on turnovers without calculating the balances for this subconto. If you generate a balance sheet for such a subconto, you can see a slightly strange report: there are debit and credit turnovers on the subcont lines, but there is no balance, although the turnovers are not equal to each other.

For some accounts, this approach is justified. For example, on sub-accounts of the 20th account. Cost items are closed at the end of the month by turnover. If each article is closed one by one for each division and item group, then the volume of transactions and the time for calculating the “Closing of the month” document will increase significantly.

In a typical configuration of Accounting 1C of a self-supporting organization, the chart of accounts provides for no more than three subcounts for each account. In budget accounting - no more than five.

A short or detailed chart of accounts of an accounting account in 1C can be printed with the "Print" button in the upper right corner of the chart of accounts form.

For detailed analytical reports, the reports “Analysis of subconto” and “Card of subconto” are provided.

Off-balance accounts in 1C

In addition to balance accounts, the chart of accounts in 1C uses off-balance accounts. Off-balance accounting is used for auxiliary purposes of accounting by the program itself and for maintaining any quantitative-sum additional types of user accounting.

For example, overalls issued to employees are written off to accounting costs at the time of issue and actually drop out of accounting, but in fact are used by the employee during the year. So, on the off-balance account MTs.02, you can track the availability of this workwear.

Off-balance accounts are not required to fulfill the balance condition; they can only be debited or credited. Receipt and write-off from an off-balance account can be carried out by 1C documents, if such an operation is provided, or by operations entered manually.

If necessary, you can add any 1C off-balance account and keep off-balance accounting for your own needs without fear of violating the correct accounting in the program.

All standard 1C 8 reports work with off-balance accounts in the same way as with balance sheets. Thus, it is possible to generate any reporting on off-balance accounts using standard 1C tools: on turnover and postings, on subconto and get details (decoding) from report cells.

Important: all accounts of the 1C standard chart of accounts and many subaccounts are used in the built-in accounting mechanisms of the program, so it is not recommended to delete them or change settings.

A full video lesson on working with a chart of accounts can be downloaded at.

Organizations daily face situations when it is not possible to reflect property on balance sheets. In accounting, off-balance accounts are used to reflect transactions with values ​​that are not objects of balance sheet accounting. It should be noted that information for off-balance accounting, as well as for balance accounting, is reflected in the statements (certificate on off-balance accounts f.050730, f.0503130 and f. misrepresent reporting.

How off-balance accounts work

Instruction 157n provides for thirty-one off-balance accounts. We remind you that the accounting entity has the right to use additional off-balance accounts. To use additional accounts, they should be included in the working chart of accounts and approved when forming the Accounting Policy.

The movement on off-balance accounts is reflected as follows - an increase in the values ​​of the account is taken into account for the debit, and a decrease for the credit, since all accounts are active. Recording on accounts, unlike balance sheets, is simple; a corresponding account is not needed to generate a posting.

The main business situations in which an institution, in accordance with applicable law, needs to make entries on off-balance accounts.

Lease of non-financial assets

Prior to the entry into force of the amendment to Instruction 157n dated March 31, 2018, accounting for both leased property and property received for gratuitous use was kept on account 01 “Property received for use”. In the latest version of Instruction 157n, the purpose of account 01 is interpreted differently: “The account is intended for accounting for property received by the institution for use, which is not a lease object.” These changes are related to the introduction of account 111.40 “Rights to use non-financial assets”, which currently records the rights to use non-financial assets in accordance with the terms of lease agreements.

It is important to take into account the differences in accounting on accounts 01 and 111.40:

1. Account 01 accounted for each individual object of non-financial assets with an inventory number assigned by the balance holder and specified in the acceptance certificate. In this case, the assessment of the accounting object was carried out at its cost indicated by the balance holder. In the absence of a valuation of objects, accounting in a conditional valuation is allowed - 1 object = 1 ruble.

2. On account 111.40, the cost of rent is taken into account, and not the cost of the object itself. To reflect in the accounting changes in the legislation on lease transactions made in the inter-settlement period, the following actions should be performed:

  • accept for accounting on account 111.40 in correspondence with 401.30 the sum expression of the cost of rent for property received on lease (the operation is formalized by an accounting statement);
  • write off the balance from account 01 in relation to the leased property.
It is important to note that under the new rules, if a lease agreement is concluded in relation to individual objects of non-financial assets, then there is no need to reflect them on account 01. However, if a property complex, including various equipment, is leased out, the total amount of the contract will be indicated in the lease agreement without a breakdown by objects. In this case, in order to ensure the safety of property and conduct an inventory, it is recommended that individual objects of non-financial assets still be taken into account on account 01.

For reflection in the program "1C: Accounting of a state institution 8" ed. 2.0, the property received on lease is provided for by the document " Acceptance for accounting of fixed assets, intangible assets, intangible assets» with a specialized type of operation « Receipt to the account 01.02».

The document must indicate:

  • data on the MOL responsible for the non-financial asset;
  • information about the landlord and the lease agreement;
  • information about the asset itself.

Obtaining non-exclusive rights to use software products

Consider the reflection of non-exclusive rights to use the results of intellectual activity in the accounting of the institution. In accordance with clause 66 of Instruction 157n, intangible assets received for use by an institution (licensee) are subject to accounting on off-balance sheet account 01 “Property received for use” at a cost determined based on the amount of remuneration established in the agreement.

For accounting in the program "1C: Accounting of a state institution 8", ed. 2.0. non-exclusive rights of use software products the document "Acceptance for accounting of fixed assets (except buildings and structures) (OS-1) (Order 173-n)" with the type of operation "Receipt to account 101 (102, 103), 01, 02" is provided.

Form of the document "Acceptance for accounting of fixed assets (except for buildings and structures) (OS-1) (Order 173-n)"

In the document, you must fill in information about the organization, the deliverer and the recipient, data about the object, account and inventory number, as well as the place of storage.

On the tab " Depreciation» Specify the amount of depreciation transferred, the depreciation parameters, and the cost account used by the institution. As a result of the document, the institution receives an increase in turnover in the debit of account 01.31 “Other movable property in use under contracts for gratuitous use” indicating the amount of the non-exclusive right to use the software product.

Accounting for property transferred for use

The transfer of property for use involves two options - transfer for paid use (lease) using account 25 “Property transferred for paid use (lease)” and transfer for free use with account 26 “Property transferred for free use”. If the accounting operations on account 01, given above, are reflected in the receiving party, then accounts 25 and 26 are used by the transferring party.

In accordance with the current version of Instruction No. 157n, accounts 25 and 26 are now also intended for accounting for operating leases, which imply the transfer of objects of non-financial assets for gratuitous use with the maintenance of property by the user. Accounting for operating leases is regulated by clause 24 of the Federal Accounting Standard for Public Sector Organizations “Lease”, approved by Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 258, which consists in the fact that the transfer of an operating lease accounting object to a user is reflected as an internal movement of an object of fixed assets without reflecting his departure. In parallel with this, the receipt of property transferred for use to the off-balance account is reflected.

As a result of the transfer of an object of a non-financial asset for use, an entry must be made in the Inventory Card (f. 0504031) about the transfer of an object (part of an object) for use by another legal entity. At the same time, the manager or a person authorized by him, who accepted the object (part of the object) for use, is appointed responsible for the safety of the transferred valuables.

Acceptance for accounting of objects of non-financial assets is carried out on the basis of an acceptance certificate at the cost indicated in it.

If in the previous version of the program for accounting for transactions on the transfer of non-financial objects for use only accounting transactions were provided, then in "1C: Accounting of a state institution 8", ed. 2.0, for this, standard documents for the transfer of OS objects, intangible assets, intangible assets are provided. Documents for recording information on the described situations provide for the types of operations " Transfer of fixed assets, intangible assets, intangible assets for rent (25)" and " Transfer of fixed assets, intangible assets, intangible assets for free use (26)».

Form of the document "Transfer of fixed assets, intangible assets, intangible assets"

It is necessary to fill in information about the current MOT, MOT and the counterparty of the recipient, as well as the agreement on the basis of which the transfer is made. On the "Fixed Assets" tab, all information about the non-financial asset object is filled in automatically.

Based on the posted document, the following posting is generated:

  • Dt 101.11.310 Kt 101.11.310 - change of the materially responsible person;
  • Dt 25.11 (26.11) - reflection of the transfer of the NFA object for rent / gratuitous use.
After the end of the agreement on the use of property, in order to record the return of the object of non-financial assets in accounting, it is necessary to create a document “Acceptance for accounting of fixed assets intangible assets, intangible assets” with the type of operations “Termination of the lease agreement (25)” or “Termination of the gratuitous use agreement (26)”, during which the internal transfer of the fixed asset and the closing of the off-balance account for the use of property will be formalized.

It should be noted that the change in accounting and the introduction of new UPSBU accounts in accordance with Instruction No. 157n has been implemented since release 2.0.56.38. However, users who conduct transactions may encounter a service message stating that the account validity period does not match the transaction date. In this case, on the desktop of the program, go to the legislation changes tab in the "Applicable revisions of the Chart of Accounts", create a new record and indicate from which date the institution applies the new revision of the Chart of Accounts.

Creating an entry with the date of transition to the new accounting rules

Materials, budget release

The chart of accounts is the foundation of accounting. Each accounting program has its own working chart of accounts, which is based on a single chart of accounts approved by the Russian Ministry of Finance. Chart of accounts in 1C 8.3 has its own characteristics. Where to find and how to set up a chart of accounts in 1C 8.3, read on.

The chart of accounts for commercial enterprises was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Its main element is the number and name of the account. Example: 01 "Fixed assets". This element is the same for all organizations. However, further detailing of accounting is the right of organizations. In 1C 8.3, accounting detail is implemented using subaccounts and additional three-level analytics - subconto. Sub-accounts are second-order accounts. For example, in 1C 8.3, the following sub-accounts are opened for account 01 "Fixed assets":

  • 01.01 "Fixed assets in the organization";
  • 01.03 "Leased property";
  • 01.08 "Real estate objects, the ownership of which is not registered";
  • 01.09 "Retirement of fixed assets".

Subkonto are additional analytical directories of the 1C program that ensure the completeness of accounting. As mentioned earlier, there are three levels of analytics in the working chart of accounts 1C 8.3. Each account or subaccount can have up to three subcontos. For example, for subaccount 10.01 “Raw materials and materials” in 1C 8.3, three subcounts are open:

  • parties;
  • Nomenclature;
  • Warehouses.

However, there are accounts and sub-accounts with fewer subcontos, for example, 26 “General business expenses” has only one subconto - “Cost items”.

Step 1. Open the chart of accounts in 1C 8.3

Go to the "Main" section (1) and click on the "Chart of Accounts" link (2).

In the window that opens, we see a table (3) consisting of the following fields:

  • "Account code". In this field we see the account number;
  • "Name…";
  • "Subconto 1";
  • "Subkonto 2";
  • "Subkonto 3";
  • "View". Here are the following account attributes:
    1. "BUT". Active
    2. "P". Passive
    3. "AP". Active-passive
  • "Shaft.". In this field, there is a checkmark in the accounts for which accounting is kept in foreign currency;
  • "Kol." In this field there is a tick where there is a quantitative account;
  • "Sub." Here, a tick indicates the sign "Accounting by departments";
  • "WELL". This field indicates whether the account is involved in tax accounting, it is maintained in 1C 8.3 simultaneously with accounting on special registers;
  • "Zab." This field is checked in off-balance sheet accounts;
  • "Quick Pick". This field contains text that can be used to quickly find an account.

Step 2. Set up a chart of accounts in 1C 8.3 for your organization

In the window that opens, you can see the available settings:

  1. accounting for VAT amounts (2);
  2. stocks (3);
  3. retail goods (4);
  4. cash flow (5);
  5. settlements with personnel (6);
  6. costs (7).

To open these settings, click on the link with the left mouse button. Let's take a closer look at each setting.

In this window, you see only one setting available for change - “By accounting methods” (8). This feature is automatically enabled if the accounting policy provides for separate VAT accounting. If you are sure that you do not use separate VAT accounting for your organizations, you can uncheck the box. Attention!!! Chart of accounts is configured for all organizations at once. Therefore, if at least one of your firms has separate VAT accounting, the “By accounting methods” feature should be enabled. If you have made changes, click the "Save and close" button (9).

Inventory accounting

There are two settings in this window that you can change:

  • "According to the parties ..." (10);
  • "In warehouses ..." (11). Here you can also select two accounting options (12):
    1. by quantity and amount;
    2. in count.

If you have made changes, click the "Save and close" button (13).

Accounting for goods in retail

In this window, there are two settings available for changing for accounts 41.12 "Goods in retail trade ..." and 42.02 "Trade margin ...":

  • "According to the nomenclature ..." (14);
  • "At VAT rates" (15).

If you have made changes, click the Save and Close button (16).

Cash flow accounting

In this setting, you can turn off accounting by cash flow items (17), to do this, click on the "Turn off" link (18).

Accounting for settlements with personnel

Here you can choose one of the calculation methods:

  • “For each employee” (19);
  • "Summary for all employees" (20).

This setting is closely related to the salary settings. If you keep records of wages and personnel in 1C 8.3 Accounting, then records must be kept for each employee.

If you have made changes, click the Save and Close button (21).

Cost Accounting

In this window, you can set up accounting for accounts 20, 23, 25, 26 for each department (22) or for the organization as a whole (23). If you have made changes, click the Save and Close button (24).

Step 3. Set up item accounting accounts in 1C 8.3

In the window that opens, you see a table in which certain accounting accounts are linked to the item type (2):

  • accounting account (3);
  • gears (4);
  • income (5);
  • expenses (6);
  • VAT on acquired valuables (7);
  • VAT on sales (8);
  • VAT paid at customs (9).

In order to enter the settings for a specific type of item, click on the desired line (10). The settings window for the selected item will open.

In the window that opens, all fields are available for editing, including the ability to add an organization (11) and a warehouse (12). This setting is required for automatic substitution of accounting accounts in posting and sales documents. This is very convenient, because then the accountant does not have to manually specify accounting accounts for each commodity item or service. If you have made changes, click the "Save and close" button (13).

If you want to create a new setting, click the "Create" button (14).

Step 4. Print a working chart of accounts from 1C 8.3

Let's return to the window "Basic" (1). In order to print the Chart of Accounts for an accounting policy or for external users, click the "Print" button (2) and click on the "Simple list" link (3). The printable will open.

In the printed form, click the "Print" button (4).

The balance sheet does not include figures from all cost items. There are special off-balance accounts that display information about valuables temporarily in use. They have a three-digit code, appear in correspondence with the main cost items and are not included in the balance sheet.

purpose

According to PBU, an off-balance account is used to summarize data on values ​​that do not belong to the organization, but are temporarily in its use. These can be leased fixed assets, material assets in storage, in processing, property for leasing operations, etc. Based on such data, a “Reference on values ​​on off-balance accounts” is compiled, which is attached to statistical reporting. The organization can create its form on its own, provided that the document contains complete information about the financial situation.

Which account is off-balance sheet?

  • 001 "Rented OS".
  • 002 "Inventory accepted for storage".
  • 003 "Materials in processing".
  • 004 "Goods accepted for commission".
  • 005 "Equipment on installation".
  • 006 "Reporting Forms".
  • 007 "Receivables written off".
  • 008 "Securities received".
  • 009 "Securities issued".
  • 010 "OS wear".
  • 011 "OS for rent".

Additionally can be used:

  • 012 "Intangible assets received for use".
  • 013 "Securities received as collateral".
  • 014 "Contingent Assets".
  • 015 "Contingent liabilities".

Equipment

Off-balance accounts 001, 004 are used to display the movement of property. Article 001 contains data on leased objects. Fixed assets are accounted for at the cost indicated in the documents (agreement, act of acceptance and transfer, copies of the card). Correspondence is carried out by lessors and inventory numbers. Settlements with the client are displayed according to article 76: for debit - accrual of rent, for credit - receipt of funds.

The balance of the article "Equipment for installation" is used by contractors to reflect the movement of property that they have in the assembly stage. The breakdown is carried out by aggregates in the prices indicated in the acts. Reception of the equipment is made out by the form No. OS-15. The customer has it on account 07: DT08 KT 07. If previously credited property is transferred, then an entry is made: DT 01 subconto "Installation", KT 01 subconto "In stock".

Fixed assets on the off-balance account appear with the contractor. Upon receipt of equipment, posting DT005 is formed. Installation costs are displayed according to DT20 in the correspondence of the corresponding cost items (10 "Materials", 70 "Payroll", 23 "Auxiliary production"). For the work performed, a third-party organization issues an invoice: DT 62 KT 90-1. Upon completion of the work, these amounts are written off by posting DT90-2 KT 20. The cost of the finished object (construction) is formed as follows: DT62 KT90-1. The tax is charged by standard wiring: DT90-3 KT68. How to write off balance sheet accounts? They need to be credited. The basis for the entry is an application for the release of fixed assets for installation. Transferred equipment that has not been installed is not included in the amount of capital investments.

Raw material

Off-balance accounts 002 - 004 are used to display the movement of goods.

The article "Inventory accepted for storage" is used to display the movement of valuables if:

  • The company does not want to pay for materials. The paradox of the situation is that the ownership passed to the buyer at the time of the transfer of goods and materials. Information that such materials have been credited to off-balance accounts must be communicated to the seller in writing.
  • Inventory and materials were received from suppliers, which, under the terms of the contract, cannot be spent.

State institutions on account 002 may indicate unused property that has not yet been written off. Accounting is carried out at prices from acts. Analytics is carried out for all owners, types and locations of storage.

Suppliers take into account paid valuables left in storage, issued by receipts, but not exported. In this case, the shipment is displayed by posting DT002. Only after the goods are taken away, the account can be closed. Most often, this cost item is used by firms that accept raw materials for trust storage. They do not receive real property, all operations are displayed on the balance sheet. As a result, the net assets of the organization are significantly greater than those indicated in the documents.

Account 003 reflects data on the movement of customer-supplied raw materials at contractual prices. Analytics is conducted by customers and types of materials. Processing costs are accounted for under DT20. The cost of products transferred to the giver is reflected in the posting DT62 KT90-1. VAT is charged as follows: DT90-3 KT68.

The article "Goods on commission" is used by organizations-commission agents. Accounting is carried out at prices from the act in the context of types of goods and customers.

Off-balance account 006 displays the movement of strict reporting forms - receipts, diplomas, certificates, season tickets, tickets, coupons, etc. The list of documents is established by the organization. Analytics is conducted by storage locations.

Example

The company performs repair work under two contracts. The first organization sold the materials to the contractor, and the second paid for them. Raw materials were fully used in production. The cost of materials is 430 thousand rubles. (without VAT). The second organization handed over to the first organization raw materials to the amount of 787 thousand rubles. According to the report, materials in the amount of 236.5 thousand rubles were used for production purposes. These operations will be reflected in the BU as follows:

  • DT 10-1 KT 60 - 430,000 - capitalized materials.
  • DT 20 KT 10-1 - 430,000 - raw materials are included in expenses.
  • DT 003 - 787 000 - accounting for raw materials supplied by the customer.
  • KT 003 - 236 500 - the cost of the materials used has been written off.

Cash

Off-balance sheet accounts 007 - 009 reflect the movement of capital. The article "Debt of insolvent debtors written off" contains data on the amounts attributed to a loss three years after the date of payment. For the next five years, they are listed on account 007. After this period, it is impossible to collect the debt, even if the financial situation of the debtor changes. Receipts of payments are recorded by posting DT 51 (52) KT 91-1. Analytics is conducted for each client and debt.

Received (008) and issued (009) guarantees for the fulfillment of obligations are fixed in terms of amounts from payment documents and are written off as the debt is repaid. DT displays:

  • bonds received / transferred as collateral for loans;
  • bills of exchange used as a guarantee for shipments;
  • bought/sold options and warrants.

All received guarantees in the form of a letter of the guarantor or an act of transfer of values ​​serve as security for payments. They are accrued according to the data of payment documents and are recorded in the debit of account 008.

It is worth dwelling on the funds that store owners take from financially responsible persons. Individuals, before being admitted to goods, must deposit money. These funds may be used or deposited. In the first case, we are talking about a loan. The operation is documented by posting DT 51 KT 66 (67). In the second case, there is a pledge: DT 51 CT 76. These entries are then debited from 008. When an employee leaves, the funds are returned to him. If the relationship was formalized in the form of a loan, then additional interest must be paid.

Write-off of the value of the object

Account 010 is used to display information on the amount of depreciation of housing stock, external improvement, fixed assets for non-profit organizations. The calculation is made at the end of the year. Upon disposal, the amounts are written off to KT 010.

The difference between depreciation and depreciation should be immediately stated in the context of this operation. In the first case, the fixed assets fall on the balance sheet, and in the second case, on the off-balance sheet account. Public and non-profit organizations do not create value. Accordingly, they do not show depreciation in the balance sheet. They have the cost of the OS written off in full at the time of purchase. There is no income, there is no opportunity to stretch expenses either. In such cases, it is recommended to charge depreciation on fixed assets once a year to account 010. This operation does not increase expenses, does not reduce the base for calculating VAT, but it is beneficial for organizations that pay property tax. The basis for its calculation is the residual value of fixed assets. It is determined by the following formula:

Balance at the beginning of the year (01) - accrued depreciation (02) - depreciation (010).

Leasing

The article "Fundamental leasehold" is used if, according to the terms of the transaction, the property must be on the balance sheet of the tenant. Accounting is carried out for each object at contractual prices. This also includes leasing operations. The contract specifies which party should credit the object to account 011. In both cases, the asset is written off upon the return of the object. If the agreement states that the property is accounted for on the balance sheet of the lessee, then the following entry is formed:

  • DT08 KT76.
  • DT01 KT08 - the costs and the cost of the received object are written off.

Example

The organization provided grain storage services. The contractual value of the transaction is 100 thousand rubles. Services are estimated at 15 thousand rubles, the cost of the custodian is 10 thousand rubles. In the BU, this operation is reflected as follows:

  • DT002 - 100 thousand rubles. - grain is accepted for storage.
  • DT62 KT90 / 1 - 15 thousand rubles. - Service fee has been received.
  • DT90 / 2 KT20 (25, 26) - 10 thousand rubles. - expenses of the custodian are reflected.
  • DT51 KT62 - 15 thousand rubles. - reported revenue.
  • DT90 / 9 KT99 - 5 thousand rubles. - revealed profit from the operation.
  • KT002 - 100 thousand rubles. - returned the grain to the client.

Property in off-balance accounts

The process of posting large objects does not raise any questions. Problems begin when it is necessary to register and then write off fixed assets worth up to 3,000 rubles, especially when it comes to a state institution. In this case, you need to draw up a "Statement of the issuance of goods and materials for the needs of the organization", then all damage is taken into account on account 21.

Assets that cost more than 3,000 rubles are recorded until the moment of disposal. It is enough to display the write-off according to the CT of the off-balance account. No additional wiring is required. Book value of objects up to 40 thousand rubles. after commissioning should be zero. For units that are valued in the range of 3-40 thousand rubles, it is necessary to restore the original cost and depreciation.

Write-off from an off-balance account is carried out by decision of the commission on the basis of an act signed by the owner of the property and the head. The entry is formed for the amount of the initial cost. The transfer of objects for use is formalized on the basis of an act by posting to account 21 with a simultaneous change in the responsible person.

Objects worth up to 3,000 rubles are credited to budget off-balance accounts at the full price. The exceptions are library collections and real estate. OS are accounted for according to primary documents confirming the commissioning of the unit. Internal movement is reflected by changing the responsible person and/or storage location.

Violations

Accounting for valuables in off-balance accounts is usually not a hassle. It is carried out quite simply: the receipt, issue or receipt of guarantees are reflected only in debit, and the repayment of obligations - in credit. Off-balance sheet accounts do not correspond with each other. But even with such a simple scheme, companies do not pay due attention to accounting. As a result, tax officials find errors in the documentation and fine organizations.

Art. 15 of the Code of Administrative Offenses of the Russian Federation establishes administrative liability for violation of the rules for maintaining accounting records, under which a fine of 2000-3000 rubles is imposed. Such violations include the distortion of any reporting line by more than 10%. Art. 120 of the Tax Code of the Russian Federation additionally provides for liability for understatement of income items or the value of taxable items.

Commission agreement

With the transfer of goods to the commission agent for sale, the committent does not lose ownership rights. Therefore, such valuables are transferred to the off-balance account 004 at the prices indicated in the act. At the time of transfer, these figures are written off in full. The problem will arise if the organization reflects such a product on the balance sheet. The tax authority may qualify the contract as an ordinary sale and purchase. If the goods are paid for by a third-party supplier, then it will not be possible to prove the legitimacy of the operation even in court.

TMC

The correctness of the calculation of property tax depends on the completeness of the reflection of information on account 002. If the inspection reveals that the organization acquired fixed assets and unreasonably credited them to an off-balance sheet account, then the taxpayer will have to pay a fine and additional tax. The right of ownership is decisive in such transactions. If an enterprise received fixed assets for rent, gratuitous use and capitalized it at 01 instead of 001, negative consequences in the form of checks and fines will not be long in coming.

Nuances

Accounting on off-balance accounts of state organizations occurs according to a similar algorithm, but with specific features. The land plots received by the institution for gratuitous use are credited to the balance sheet at the cadastral value. It will be necessary to carry out an assessment only if the object is located outside the Russian Federation. Off-balance accounts in budget accounting display data on forms such as sick leave certificates. When the vehicle is retired, the spare parts that were listed on 009 must be written off. The receipt (outflow) of funds is displayed in debit 17. State organizations can write off accounts receivable ahead of time if:

  • the debtor was liquidated, and this fact is documented;
  • the deadline for resuming the debt collection procedure has expired.

Off-balance sheet accounts with goods and materials can now also contain information about the movement of valuables that are subject to write-off due to wear or because of the impossibility of further use.

Conclusion

To account for the values ​​that are in the temporary use of the organization and do not belong to it, special off-balance accounts are used. All posting operations are displayed as debits, and write-offs are displayed as credits. If necessary, you can add 1C off-balance accounts and keep records without violating the law. All cost items and subcounts are already built into the basic version of the program. Typical operations and reporting are generated according to standard documents. The amounts on such accounts do not fall into the balance. Therefore, the net assets of leasing companies and organizations that accept a large amount of materials for storage are underestimated.