1s 8 enter initial balances. Entering initial balances. Checking the correct entry of initial balances

22.11.2023

In today's article we will look at the process of introducing initial balances. All operations will be performed in the 1C Enterprise Accounting configuration version 3.0, on the 1C 8.3 platform.

It is advisable to introduce initial balances when an enterprise makes a transition from a previous accounting system to a new one. If an enterprise starts work in an empty database, conducting business activities from the very beginning, so to speak, from a “clean slate”, then entering initial balances will not be required.

In many cases, initial ones can be painlessly and automatically transferred from previous accounting systems using additional processing, data conversion systems, or built-in tools.

It would not be amiss to note that...

It is best to enter at the beginning of a new accounting period, i.e. beginning of the quarter, beginning of the year. This is recommended for the most painless transition. Although the program allows you to enter balances for any date, which we will discuss later.

We will do the input process based on the 1C Accounting configuration version 3 for Russia. However, all of the above actions will be basically similar for other accounting configurations.

We will consider the case when there are not so many residues to resort to the help of specialists and there is no need to study additional information on organizing the transfer of residues.

In order to open processing for entering initial balances in the 1C Accounting system version 3.0, you need to select the control panel section “Directories and accounting settings”.

Before entering balances, it is necessary to enter the organization, set its details and parameters, and also make sure that the accounting policy is fully and correctly set up for the organization in which the work is carried out.

After clicking the button “Assistant for entering initial balances,” a form with a set of accounting accounts and property details will open. In this form, you need to enter the name of the organization to enter balances and then, if necessary, enter the necessary accounts by sequentially going through the tabs of the form.

After specifying the organization, we will be sure to indicate the date on which the balances will be entered.

As you know, balances are entered in correspondence with the auxiliary account “000”. When entering manually, the following mechanism should be used. If the account has a debit balance, then we will enter its debit balance and the credit of account “000”. In the case of a loan balance, enter the opposite way.

So, to enter an account, for example, “01.Fixed assets”, you need to create a new document “Entering initial balances”. To do this, select the account and click the “Enter account balances” button.

In the new document, the number of entered parameters will directly depend on the selected accounting account; this set will be generated automatically. The accounting section will also be automatically selected. In our case, for account 01, 9 parameters have been generated, including: “Inventory number”, “Fixed asset”, “Depreciation account”, cost columns, etc.

After filling out and checking the header details, click the “+Add” form menu button.

In the card that opens, fill in the details with the required values at the end of the period, simultaneously creating the missing elements of the directories. The book value is entered into the historical cost position taking into account all actions such as upgrades, partial write-offs, etc. In the accumulated depreciation position, we enter the amount of accrued depreciation from the old accounting system as of the date the balances were entered.

After filling out and checking the data, move on to the bookmarks. Let’s enter the parameters on the “Accounting” tab. We will indicate the financially responsible person, the number of months for the useful life and check the values of the fields “Method of receipt and “Accounting procedure”. Check the “Calculate depreciation” checkbox. If available, enter information about the latter before entering depreciation balances.

We enter, check and proceed to tax accounting. Some parameters will already be filled in based on the previous data, but we will check the presence of the “accrue depreciation” checkbox if depreciation is provided for in tax accounting. We enter the remaining data if data is available and necessary.

Let's fill in the last tab - “Events”. Here we will be sure to fill out the “Acceptance for registration” section. Enter the start date of accounting, the event, the name of the document and the document number for acceptance for accounting. We enter the remaining data if available.

We check the data and click the “Record and close” button

As a result of our manipulations, as we see, changes occurred in the accounting accounts - credit and debit balances.

You can view the created document by clicking the “Open list of documents” button, where the posted document for entering fixed asset balances will be available for management.

After purchasing a software product for automating accounting and registering initial settings, a business entity is faced with the question: how to register initial balances on accounting accounts in the System?

This question will arise for any organization that is already operating. And only those enterprises that have just registered and are starting their activities will be spared this rather labor-intensive stage of work.

In this article we will tell you how to manually register initial balances on accounting accounts in 1C: Enterprise Accounting - a program created on the 1C Enterprise 8.3 platform.

Accounting sections for entering balances

Opening balances are entered into Accounting by accounting sections. Each accounting section corresponds to one or more accounting accounts or specialized registers (this applies to enterprises with a simplified taxation system and individual entrepreneurs).

List of accounting sections with corresponding accounts to enter initial balances

Fixed assets in 1C – 01, 02, 03;
NMA and R&D – 04, 05;
Capital investments – 07, 08;
Materials – 10;
VAT – 19;
Work in progress – 20, 23, 28, 29;
Products – 41;
Finished products – 43;
Goods shipped – 45;
Cash – 50, 51, 52, 55, 57;
Settlements with suppliers – 60;
Settlements with customers – 62;
Calculations for taxes and contributions – 68, 69;
Settlements with personnel for wages – 70;
Settlements with accountable persons – 71;
Settlements with founders – 75;
Settlements with various debtors and creditors – 76 (except advance payments);
VAT on advances – 76.VA, 76.AB;
Capital – 80, 81, 82, 83, 84;
Deferred expenses – 97;
Deferred tax assets/liabilities – 09, 77;
Other accounting accounts – other accounting accounts not included in other sections;
VAT on sales – special accumulation registers;
Other tax accounting expenses of the simplified tax system and individual entrepreneurs - special accumulation registers.

The System uses a special workplace for entering balances, which is accessible through the “Main” section of the full configuration interface.

In the assistant interface we see a requirement for mandatory selection of an organization (the selection window contains a red dotted line indicating mandatory entry). After selecting an organization, the System prompts you to indicate the date for entering initial balances, which can be changed using a hyperlink.

Please note that in the screenshot, an organization has been selected whose tax and reporting settings have a simplified taxation system and is not a VAT payer, so the set of tabs in the form is appropriate.

For enterprises under the general taxation regime and VAT payer, the set of tabs is different:

After setting or changing the date for entering balances, you can begin registering accounting objects.

Technically required:

Select the line with the desired account by clicking on it with the mouse;
Click the “Enter account balance” button.

A new document will be created in the System corresponding to a specific accounting section. The tabular part of the document must be filled out by adding rows using the “Add” button.

For these objects you will need to enter a lot of auxiliary information. Each object is entered into a separate input form - a card, and after saving and recording, it is inserted into the document in one line.

The volume of required information is comparable to that which is entered upon receipt of similar objects.

After posting, the document generates transactions in correspondence with the auxiliary account - 000. For fixed assets and intangible assets (except for accounting entries), movements are created in specialized information registers on which accounting for these objects is organized. Movements are created automatically using the data contained in the document.

As documents are processed, balance amounts are displayed on the input assistant form:

The System can contain an arbitrary number of documents for entering balances of one accounting section. Users can choose the input strategy themselves - by department, by financially responsible person, by asset or intangible asset group, etc.

Let's start with account 07 “Equipment for installation”, highlighting it and clicking “Enter account balances”.

When adding a new line to the tabular section, the System, unlike entering fixed assets and intangible assets, will not prompt you to fill out a new form, but will immediately go to the new line and select an accounting account. Please note that all accounting accounts related to the specified section are available in the selection form.

In a well-known way, we create the required new document and fill out the tabular parts. There are three independent groups of objects for materials:

Materials in stock;
Working clothes and special equipment in operation – accounts 10.11.1 and 10.11.2;
Materials transferred for processing – account 10.07.

The required information is filled in on each tab. The document is being processed.

Please note that for workwear/special equipment, the posting will reflect the off-balance sheet account of the MC. Account 10.11.1 or 10.11.2 will be added to the posting if the cost repayment method is set to linear or proportional to the volume of production.

We register balances on other accounts

Let’s finish our discussion of entering balances with an example of the most general section of accounting – other.

As we have already noticed, to enter balances you basically need:

Specify the accounting account;
Analytics of the accounting account in the context of the required sub-accounts;
Currency, quantity;
Balance, depending on the balance on Dt or Kt;
Amount NU;
PR amount;
The amount of VR.

Depending on the period for entering balances - the end of the year, the end of the quarter, the end of the month, the set of accounting accounts will differ significantly.

The most optimal period for entering balances is, of course, the end of the year, because after the balance sheet reformation, the number of accounting accounts with balances is, as a rule, minimal.

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 re-enter all the company documents into 1C Accounting, 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.

There was an important part of the article, but without JavaScript it is not visible!

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.

09.04.2018 12:27:19 1C:Servistrend ru

Entering initial balances in 1C Accounting 8.3

When switching to 1C Accounting 8.3, organizations are faced with the task of transferring balances from previous systems. This stage is performed after setting the accounting policy and setting up accounting parameters, because this determines the composition of the account analytics and, accordingly, the set of fields that must be filled in in the documents.

We highlight the following options for entering balances:

1. Transfer from 1C 7.7 using standard exchange tools or using another automated transfer mechanism.

2. Manual input.

In this article, we will consider the option of manual entry and a clear example of transferring data on account 10.

To enter balances in the 1C Accounting 8.3 program, follow the navigation: Main / Getting Started / Balance Entry Assistant:

In the window that opens, the person responsible for reflecting balances enters the date; in order to correctly enter information into the database, it is recommended to set the last date of the previous period.

As an example, consider entering balances in the accounting section “Materials” by following the navigation: Main accounts of the chart of accounts / Account 10. By clicking the “Enter account balances” button on the action panel, the user creates a new document “Entering balances”.

the date in the newly created document is set equal to the date for entering balances specified earlier in the “Assistant for entering initial balances”;
the number will be assigned when recording the document in accordance with the system numerator;
subdivision.

After filling out the header of the document, you need to proceed to filling out the details of the tabular parts. By clicking the “Add” button on the panel, or by pressing the “Ins” key on the keyboard, the person responsible for reflection adds a new line in which the details must be filled in. Moreover, the composition of the details depends on the installed settings and system accounting parameters and may differ.

By clicking the “Post and close” or “Post” commands, the user registers the addition of information to the system. Thus, the entry of the initial balances of materials in the warehouse is completed and all that remains is to check the correctness of the recording of transactions.

To check document movements, you must click on the “Transactions” button in the top panel of the document form or follow the navigation: More / Document movements. In this case, the user will be able to view the journal of accounting and tax transactions, as well as movements in registers.

It is also possible to customize document movements. By clicking the “Remaining input mode” button, the person responsible for reflecting balances can change the composition of movements in non-standard transfer cases. By default, all flags must be set to correctly reflect typical business transactions.

Following these instructions, balances are filled in for all necessary accounting sections. The control report for verification is the “Turnover balance sheet” report, which is located along the navigation path: Reports / Standard reports / Turnover balance sheet.

Still have questions? Get a free consultation on the question “How to enter balances in 1C?”

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 remedy” (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 you will see the operation to create a balance for fixed assets.

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”.

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