How to make an inventory of calculations in 1C 8.3. Accounting info

Inventory is mandatory to ensure the reliability of the accounting of any enterprise. This is also true when maintaining automated accounting using the 1C program. What are the features of inventory in 1C?

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The use of the 1C program for organizing the accounting of property assets significantly simplifies the accounting processes in general. To obtain the final data there is no need to carry out special calculations.

The program automatically takes into account all entered data. Therefore, you can receive accounting results at any time.

But even the most strict accounting does not exclude discrepancies between accounting and actual data. Inventory helps check compliance. How is inventory carried out in 1C?

What you need to know

An inventory of property is periodically carried out by any organization. Its procedure and timing are regulated by legislative norms and internal regulations of the enterprise.

The law requires an inventory of property before preparing annual financial statements. A check is also necessary when replacing the responsible employee.

In general, the frequency of inventories is not limited in any way. In addition to mandatory inspections, the organization's management has the right to order an inspection at any time.

A variety of reasons could be the basis:

• the need to verify the responsibility of the person for the position held;
• verification of conditions for storing valuables;
• suspicion of theft;
• identifying errors in accounting;
• formation of surpluses, etc.

Absolutely any property shown in accounting can be inventoried. When using the 1C program for accounting purposes, all property assets are recorded upon receipt and disposal.

System calculation ensures that the final accounting indicators are known at any time. This greatly simplifies the inventory process.

It is enough to enter data on the actual availability of property into the program and the system itself will calculate the actual values ​​of shortages and surpluses.

Basic Concepts

Inventory refers to the processes of reconciling accounting and real indicators regarding property or other valuables. Simply put, it is checking whether the actual amount is what it should be.

Initially, inventory was carried out entirely manually. That is, first the totals were compiled from accounting documents. The number of objects to be checked was then manually counted.

A computerized accounting system in accounting is a special program that independently carries out all the necessary accounting calculations and generates final data.

The accountant is only required to timely enter the initial data. One of the most popular accounting programs is the 1C software and hardware complex.

When using it, inventory can be carried out fully automatically.

Automation of inventory using 1C implies that the system will independently calculate the results of the check, compare accounting and actual data and give the final result.

What are the advantages

The 1C configuration provides effective support for inventory checks of property assets owned by the organization.

The information base contains data on balances for all groups of goods determined when accounting for receipts and disposals.

Using the program, there is no need to prepare inventory document forms. All necessary forms are present in the system and are generated automatically if necessary.

There are two options for inventory using the 1C program. In the first case, objects are counted manually. Then the calculated values ​​are entered into the program.

Another option involves the use of special data collection terminals and the presence of a barcode label on each inventory item. In this case, all information is transferred to the program automatically.

In both cases, all calculations will be made by the program. After which all required document forms will be created and the inventory total will be displayed.

• simplified calculation method;
• eliminating errors in calculations;
• minimizing the time spent on inventory;
• minimizing the human factor.

Regulatory regulation

The inventory procedure is determined by the Methodological Instructions regarding the inventory of property. These have been approved.

The general provisions of the Directions speak of the need to conduct scheduled inventories and the possibility of carrying out unscheduled ones.

Documentation of any inventory check is an essential requirement.

At the same time, the standard does not contain a direct indication of exactly how the inspection should be carried out - manually or using automated systems. Only general provisions regarding the reliability of accounting are defined.

Since the accounting program allows you to generate all the necessary documents and ensures maximum accounting reliability, there are no legislative obstacles to automating inventory.

Inventory automation in 1C

How to make an inventory in 1C? The general scheme for conducting an inventory in the 1C program is as follows:

Absolutely any organization can use 1C for property accounting. And this allows you to automate inventory processes for any volume of valuables.

Moreover, it is possible to automate inventory in various departments of the enterprise, even at a significant distance from the head office.

To be able to automate inventory, you must have:

• directly from the installed 1C program;
• data collection terminal for reading barcode information;
• a special printer for printing labels with barcodes;
• programmable link module.

The first automated inventory is carried out according to the following algorithm:

1. Barcodes are generated and labels are printed.
2. A register with inventory numbers is compiled.
3. Property objects are marked with labels.
4. When checking, the labels are scanned.
5. Using a scanner, the data is transferred to the program.
6. A matching statement is created showing accounting and actual balances.

During the next checks, you just need to scan the labels and upload the data to 1C. The automatically generated one will show the results.

In exactly the same way, inventory can be carried out in remote departments.

Information about the barcodes read is transmitted to the head office, where the calculations are carried out. At the same time, department employees will not be able to change the results of the inspection in any way.

The procedure for carrying out the procedure in the program

The procedure for conducting inventory in 1C can be considered using the example of using 1C 8 “Trade Management” programs for warehouse inventory.

The first step is to draw up the document “Inventory of goods in warehouses”. To do this, go to Documents → Inventory warehouse → Inventory of goods in warehouses.

In the document journal, you need to select the button called “Add”. The new document window is filled with the name of the organization and the inventory warehouse. This document contains the conditions for conducting the inspection.

If it is necessary to compare actual warehouse balances and database data for a specific item, select the “Nomenclature” checkbox. In the line itself, the type of item of interest is selected.

After filling out the document, the accounting balance of the selected item will be displayed. By analogy, checking the “Item group” checkbox will reveal the remaining goods in the warehouse regarding the selected group.

The “Take into account series” checkbox adds a column to the tabular part that displays the series number, if any.

If you do not check any boxes, then after clicking the “Fill/Fill by warehouse balances” button, the warehouse balances according to accounting will be displayed in the table.

When the document is completed, its tabular section will display all the item items listed in accordance with the accounting records at the selected warehouse.

The “Accounting Quantity” column is automatically filled in with accounting data. The data in the “Quantity” column is duplicated, since by default the database and warehouse data are identical.

After entering real data in the “Quantity” column, the document must be saved. After this, using the “Print” button, printed forms are generated. In particular, “Goods Inventory Act” and “Inventory List”.

Registration of write-off as a result

If the final quantity of goods in fact differs from the accounting value to a lesser extent, a shortage occurs. Based on the document “Inventory of goods in warehouses”, the document “Write-off of goods” is created.

It will display those item items for which the actual balance is less than the accounting value. When creating a document, the names of the organization, warehouse and document are automatically entered.

The “Products” tab displays unprofitable positions. Next, in the “Accounts” tab, enter the details “Write-off account” - 947, “Cost items” - Losses and shortages, “Tax purpose of expenses” - Households. activity.

Posting this document will automatically deregister the product from the program database. To generate a printed form of the “Write-off of goods” document, use the “Print” button.

By analogy, the document “Receipt of goods” is used when identifying surplus property. In the “Accounts of Accounts”, the “Income Account” is filled in - 719. After write-off and capitalization, the inventory in 1C is considered completed.

If retail for goods

When an organization sells goods at retail, maintaining quantitative records becomes difficult. And only inventory allows you to determine the composition of goods sold.

Automation of inventory in the presence of retail goods is convenient when using the 1C 7.7 program. During the verification process, the document “Inventory of goods and materials” of the type of goods and materials “Inventory in retail” is used.

The “Fill” button enters into the document the balances of inventory items in the selected retail warehouse, the quantity of which is determined according to accounting data. The selling price is determined by the value specified in “Storage Locations”.

In the “Inventory” tab, under the tabular part, the proceeds taken from the “Undistributed retail revenue” account are displayed.

The completed document contains the actual balances of goods based on the results of the inspection. Inventory of goods sold at retail assumes that the identified deviation shows the number of goods and materials sold.

To identify surpluses or shortages, the amount of goods sold is compared with the amount of retail revenue.

Inventory automation using 1C ensures that possible errors are reduced to an absolute minimum.

In addition, using 1C, you can inventory not only all property as a whole or individual warehouses, but also individual groups of goods.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

The Accounting Law prescribes mandatory inventory for inventory items. Inventory of goods and materials is carried out according to a plan approved by the manager. In addition, the reason for conducting an unscheduled inventory may be a change in the materially responsible person (MRP). A shortage of inventory items or, in some situations, surpluses can be discovered during an inventory count.

Any discrepancies found between accounting data and the actual quantity of inventory items should be registered in accounting (hereinafter referred to as accounting) and tax accounting (hereinafter referred to as TA) during the period when discrepancies are identified.

The 1C Accounting 8.3 program allows you to draw up documents for conducting an inventory of goods and materials, write off identified shortages, and capitalize identified surpluses.

How to conduct an inventory in 1C 8.3

Step 1. Creating a Goods Inventory document

The document Inventory of goods in 1C 8.3 is a universal document. It is used when conducting an inventory of the following types of inventory items:

• Goods (account 41);
• Materials (count 10);
• Finished products (account 43);
• Non-current assets (account 08).

Using the Goods Inventory document, you can document inventory results for all types of warehouses:

• Wholesale;
• Retail (automated point of sale);
• Manual point of sale.

The Goods Inventory document is created through the section Warehouse – Inventory – Inventory of goods:

Press the button Create:

Fill in the title of the document:

• In field Number
• In field From
• In field Organization- name of company;
• In field Stock– a warehouse for which inventory is carried out. Installed from the Warehouses directory. If the field is left empty, the document will display material assets for all warehouses;
• In field Responsible person– responsible person, indicated from the directory Individuals. If this field is left empty, then the document will display material assets for all responsible persons:

Step 2. Filling out the table in the Inventory of goods document

The document table Inventory of goods contains three tabs: Goods, Carrying out inventory, Inventory commission.

Fill out the Inventory Commission tab

On the bookmark Inventory commission, using the button Add, We select members of the commission from the directory Individuals. The flag indicates the employee who will be appointed as the chairman of the inventory commission:

Fill out the Inventory bookmark

• field Period– timing of inventory;
• field Document– details of the document providing the basis for the inventory;
• field Cause– reason for taking inventory:

After filling out the bookmarks Carrying out inventory and Inventory Commission, using the button Seal, You can create a printed form of the Order to conduct an inventory (form No. INV-22):

Fill out the Products tab

Bookmark Goods filled in 1C 8.3 automatically when clicked Fill – Fill according to stock balances:

• 1C 8.3 analyzes the balances of inventory items at the time of inventory for the specified Warehouse and distribution center and displays the name of inventory items (Nomenclature column), accounting quantity and accounting amount (according to accounting data) in the tabular section;
• In the columns Quantity actual and Amount actual. accounting information is duplicated. These data may be changed during inventory. The difference between the actual and accounting quantities of inventory items will be indicated in the Deviation column;
• If an object is detected that is not reflected in accounting, it is entered into the tabular section using the button Add:

The Goods Inventory document does not create movements in accounting registers. The document can be recorded and processed using the button of the same name:

Step 3. View printed forms of the document Inventory list of goods and Matching sheet

The results of the inventory in 1C 8.3 are reflected in the document Inventory list of goods. From the document Inventory of goods, print out the standard form Inventory list of goods (form No. INV-3). To open the required printable form, press the button Seal and select Inventory list of goods (INV-3):

An example of filling out page 2 of the Inventory List of Goods (INV-3) report:

If, based on the results of the inventory, discrepancies were found between accounting and actual data, then in 1C 8.3 you can make a matching statement in the INV-19 form.

Press the button Seal, select the Matching Statement (INV-19):

Sample of comparison sheet No. INV-19 for inventory inventory results:

Surplus inventory items during inventory in 1C 8.3

Capitalization of surplus inventory items discovered as a result of inventory:

• In accounting, surplus inventory items are accounted for at current market value. Posting Dt accounting account – Kt account 91.1 as other income;
• In NU, surplus inventory items found during inventory are taken into account as non-operating income by virtue of clause 20 of Article 250 of the Tax Code of the Russian Federation.

Step 1. Creating the Goods Receipt document and filling it out

To capitalize surplus inventory items discovered as a result of inventory, use the button Create based on – Further Posting of goods:

Filling out the title of the Goods Receipt document:

• In field Number– document number automatically generated by 1C 8.3;
• In field From– date, month, year of the document;
• In field Organization– filled in automatically from the Goods Inventory document;
• In field Stock– warehouse where detected inventory items will be taken into account;
• In field Income item– item of other income and expenses; income in accounting and accounting records will be included in it:

The tabular form of the Goods Receipt document is filled in automatically from the Goods Inventory document. All inventory items for which surpluses have been identified are transferred to a tabular form:

Step 2. Posting the document Receipt of goods

By button Conduct

Step 3. Printing the Goods Receipt document

Print the invoice by clicking on the button Invoice for goods receipt:

Lack of inventory items during inventory in 1C 8.3

During the inventory, a shortage of inventory items may be identified. In this case, in 1C 8.3 Accounting 3.0 it is necessary to enter an operation to write off inventory items.

Step 1. Creating a document Write-off of goods and filling it out

To document shortages during inventory in 1C 8.3, a document is created . This document is generated from the document Inventory of goods using the button Create based on:

Filling out the document Write-off of goods:

• In field Number– document number automatically generated in the 1C 8.3 database;
• In field From– date, month, year of the document;
• In field Organization– filled out automatically from the Goods Inventory document;
• In field Stock– warehouse where inventory items were taken into account.

The tabular form of the document is filled in automatically from the Inventory of Goods document. All inventory items for which a shortage has been identified are transferred to a tabular form:

Step 2. Posting the document Write-off of goods

By button Conduct The following transactions will be created:

In today’s material we will talk about the algorithm for conducting inventory in the software product “1C 8.3 Accounting 3.0” and how to write off or capitalize products based on its results. This instruction is also well suited for software solutions “1C”, “1C” and “1C Trade Management”.

The general inventory scheme in the 1C software product is as follows:

1. Formation and completion of an inventory document, which exists to fill out factual information about the absence or presence of items in the warehouse. The document does not create any postings.

2. If a product shortage is detected, it must be written off using a document called “Write-off of goods.” Less commonly, you can use the “Retail Sales Report”.

3. If there is a surplus, then it is accounted for with the participation of “Receipt of goods”.

Let's look at these documents in more detail.

Carrying out an inventory of products in the warehouse

In the interface of the above-mentioned software product, the inventory document log can be found in the section called “Composition”:

In order to create a new inventory, in the journal that opens, you must click on the “Create” button. Let’s fill in the header of the document with the details named “Organization”, “Warehouse”:

The next stage is filling the accounting quantity of products in the warehouse. To perform this operation, you need to click above the tabular part called “Fill” - “Fill according to stock balances”:

We emphasize that the accounting quantity is filled in not at the current moment, but as of the document date!

A list of all available products will appear in the table (according to accounting information in the 1C software product):

We see 2 columns:

Quantity fact - this information must be filled in with the actual balances in the warehouse. By default, the software product fills in this amount with accounting information;

Quantity accounting - how many products are in stock according to the software product data.

Once all the necessary information has been entered, write down the document. Now you can print the necessary primary documents by clicking on the “Print” button:

Comparative statement - "".

Please note that the inventory itself does not produce accounting entries. Now you need to capitalize or write off the products that need it.

"1C": write-off of products from the warehouse

In order to write off goods based on inventory, you need to generate a new write-off document.

In “inventory”, press the button called “Create based on” - “Write-off of goods”:

The software product "1C Accounting 8.3" will automatically create write-offs for positions in which there was a shortage:

If everything is done correctly, then simply press the key called “Pass”. Now let's check the postings:

Receipt of products according to inventory

Capitalization of products is carried out similarly to write-off. In inventory, click the button “Create based on” - “Posting of goods”:

The system will generate the necessary document, where you will need to fill out the details called “Article” in order to reflect it on the account “91.01”:

So, using the “Post” button, we record the data. Then, based on the capitalized products, we check the correctness of the generated transactions in 1C.

Any company's products must be periodically inventoried. Let's look at the design of the inventory process in the 1C: Trade Management program, ed. 10.3".

Inventory document

To carry out an inventory, there is a special document - “Inventory of goods in the warehouse”. Using this document, you can reflect in the program the fact of an inventory, indicate the current balances of goods and see the discrepancies between actual and accounting balances. This document is widely used in the practice of specialists involved in trade automation when transferring data between different 1C databases.

Menu: Documents – Inventories (warehouse) – Inventory of goods

Let's create a new inventory document. First of all, the document indicates the warehouse where the inventory is carried out and the organization that owns the goods:

Inventory of goods can be carried out immediately for all product items. If the number of goods is very large and it is difficult to take inventory of them at one time, you can create several inventory documents. In this case, each document can be made for a specific group of goods.

Our inventory will only include products from the “Household Appliances” group. To do this, set the comparison type for the “Nomenclature” field to “In group”, and in the adjacent field select the group we need:

Next, you need to list the required product items in the “Products” table and indicate their actual quantity in the warehouse. In order not to fill out the table manually, we will use auto-fill using the button: “Fill – Fill according to stock balances”:

The program will fill the table with goods that are in stock according to its data:

In the “Accounting” column. quantity" indicates the balance of goods in the warehouse according to the program data, and in the column "Quantity" you must fill in the actual balance of goods in the warehouse. In the “Deviation” column, the program will calculate the deviations of the actual balance from the accounting balance:

A positive deviation indicates a surplus of goods, and a negative deviation indicates a shortage.

A fully completed document must be saved in the database using the “Save” button. The document has several printed forms, including an inventory list (INV-3). You can print the document by clicking the “Print” button and selecting the required form:

The document “Inventory of Goods” records in the database information about the actual balances of goods, but it does not adjust the balances of goods. In order for the accounting and actual balances of goods to coincide, it is necessary, based on the inventory, to write off the missing goods and capitalize the surplus.

Write-off of goods based on inventory data

Write-off of goods is done using a document of the same name.

Menu: Documents – Inventories (warehouse) – Write-off of goods

It is more convenient to draw up a document based on the inventory of goods, then the program will immediately fill it with the missing goods:

It is necessary to post the document using the “OK” button; all missing goods will be written off from the warehouse at the time of posting.

Capitalization of goods based on inventory data

The posting of goods is also carried out on the basis of inventory using the document “Posting of Goods”. The program transfers to the document all goods for which surpluses were detected:

The price of the product (cost of capitalization) was also filled in automatically - the program substituted the average cost of this product in the warehouse. If there is no data on the cost of goods in the database, then the “Price” column will need to be filled in manually.

The completed document must be submitted by clicking the “OK” button; at the time of posting, excess goods are credited to the warehouse.

Registration of re-grading of goods

If you keep records in the database of additional characteristics of goods (colors, sizes, etc.) and find mis-grading, then you can register it without conducting an inventory. To do this, use the document “Adjustment of series and characteristics of goods”.

Menu: Documents – Inventories (warehouse) – Adjustments of series and characteristics of goods

Suppose we find a shortage of one white T-shirt in size M, while there is one extra black T-shirt of the same size.

Let's create a new adjustment document, fill in the warehouse and organization in it:

Let's add a new row to the table, indicate the item in it - T-shirt, quantity - 1 piece. In the “Item Characteristics (old)” field, select the “M, White” characteristic, and in the “New Product Characteristics” field, indicate “M, Black”:

At the time of posting the document, clicking the “OK” button, the program will write off one white T-shirt from the warehouse and credit the black one.

Return back to

Inventory - checking the availability of an organization's property (or the state of its financial obligations) by comparing accounting data and actual data.

The procedure and timing of the inventory are determined by the head of the organization.

Inventory is mandatory in the following cases:

Before preparing annual financial statements;
in case of sale of property;
during reorganization or liquidation of the organization;
change of financially responsible person;
after natural disasters;
when revealing facts of theft or damage to property.

Inventory objects can be:

Fixed assets of the organization;
inventories;
;
goods in the retail chain;
cash;
securities and monetary documents.

Carrying out an inventory of materials in 1C Accounting Enterprise 8

For the purpose of inventorying inventories in warehouses, 1C Enterprise Accounting 8 provides the document “Inventory of goods in warehouses.”

You can find it in the “Nomenclature and Warehouse” section, subsection “Inventory”, link “Inventory of goods in the warehouse”.

Let's create a new document. The date of the document sets the date of the inventory.

Depending on the order of the inventory, you can fill out the document in different ways. If we simply carry out an inventory of the warehouse, then in the “Warehouse” attribute we select the warehouse.

If the inventory is carried out in connection with a change in the materially responsible person, then the “Warehouse” detail can be omitted (if this person is financially responsible in several warehouses, for example), but only the “Responsible person” detail can be filled in.

When you click the “Fill” button, a submenu will open, from which we select “Fill according to stock balances”. After this, the tabular part will be filled with balances according to accounting data.

After this, go to the “Additional” tab and fill in all the details so that the order number, the reason for the inventory and the members of the commission are printed in the printed form of the inventory list.

We process the document and print all the necessary forms from it: this is the inventory list INV-3, the order to carry out the inventory INV-22, the matching sheet INV-9.

After the inventory, we enter deviations into our document.

By default, the “Quantity” column (in which the actual quantity is supposed to be entered based on inventory results) is equal to the “Accounting quantity” column. If deviations are detected, we adjust the actual quantity. In this case, positive or negative amounts appear in the “Deviation” column.

If, as a result of the inventory, goods and materials are found, information about which is not in the database, then enter them in a new line in the tabular part of the document (if necessary, entering a new product in the “Nomenclature” directory), fill in the columns “Quantity”, “Price”, "Account Account". If there are products in the directory, then it will be easier to use the “Selection” button - this will open the item selection form.

We carry out the document. The document “Inventory of goods in warehouse” itself does not generate postings; it is intended for the convenience of entering information when conducting an inventory and can be the basis for documents on writing off shortages or capitalizing surpluses.

Thus, in the 1C Enterprise Accounting program, edition 8, inventory data of goods and materials in the warehouse is entered.