Accounting info. Accounting info Accounting for the provision of services in 1c

Production services are reflected in two documents 1C 8.3: “Act on the provision of production services” (in the latest versions this is the document “Provision of production services”) and “”.

In addition to the invoice requirement based on the Production Services Certificate in 1C Accounting 8.3, you can generate:

Invoice for payment to the buyer;
Receipt cash order;
Receipt to the current account;
Invoice;
Reflection of VAT accrual;
Implementation adjustments.

Postings for production services in 1C

In addition to accounting entries that reflect the write-off of the planned cost of sales to the cost of sales, the document “Provision of production services” “moves” the register “Output of products and services at planned prices” (in contrast to the document “Sales of goods and services”).

The data from this register is used when closing accounts 20, 23, 25, 26, as well as. As a matter of fact, this register is the basis for the distribution of direct costs.

Important! It is necessary to maintain consistency between the write-off of costs and the accounting of services provided.

First, costs and production services must have the same item groups.
Secondly, production services must be reflected in the document “Provision of production services” (or “Act of provision ... in the old version). When using the document “Sales of goods and services”, cost accounts will not be closed, cost adjustments will not be calculated (there is no distribution base!)

How to check the cost of products?

In conclusion, here are examples of reports that appeared in the latest editions of 1C 8.3 Accounting:

Let's look at the design of each in more detail. Let's start with “Provision of services”. I would like to immediately point out:

The document “Provision of services” is used in accounting when the same service must be provided to several contractors, that is, in bulk.

This form is convenient for processing monthly subscription payments from mobile operators, Internet providers, paying utility bills, renting premises, and so on. To find the “Provision of Services” magazine in the 1C program, you need to go to the “Sales” menu tab, the “Sales” section and select the item of the same name:

A new document is created using the “Create” button. Click, an empty form opens for entering basic parameters in the upper part (header) with several tabs. Let's look at the filling. The document header has several fields:

“Number and date” - no need to enter, as they are entered independently by the 1C program in order.

“Type of calculations” – you can specify an arbitrary name that will be displayed in reports and is needed for quick identification. For example, the name of the tariff.

“Nomenclature” – the name of the service is indicated here, for example, “Internet”, “Telephony” or “Delivery”.

If accounting in 1C is carried out for several organizations (for example, you are remotely maintaining accounting for different organizations), then the “Organization” field will be available for filling out. Here you need to make a choice from the directory:

The first tab “Counterparties” displays a list of all legal entities and/or individuals to whom this service is provided. Filling is possible in several ways. Using the “Add” button, the tabular part is filled in from the directory line by line. This is inconvenient and slows down the registration process. It is much faster to select the required counterparties using the “Selection” button and transfer them en masse to the document. If you have previously created a document in the program, you can use the “Fill” button and select the appropriate option from the drop-down list. In each line, all columns must be filled in (contract, quantity, price, amount, settlement account and advance account). After checking, go to the next tab.

The “Invoices” tab is responsible for VAT and invoice registration. If tax is provided for the provision of services, then in the header you need to select the interest rate and check the box next to the “Price includes VAT” item. At the same time, in the tabular part in the “Invoice issued” column, you must tick the boxes where this document is required. If the list is large, then a group mark is provided using the “Mark all” button:

On the next tab “Accounts” you need to select accounting account numbers for all items (income account, subconto, VAT on sales account, expense account):

The last tab of the document “Additional” contains the data of the representative of the organization who has the right to sign documents (the “Executor” field). If the authorized person is not a manager, then indicate the number and date of the power of attorney for the right to sign (the “Based on” field):

This information will be displayed in the printed form of the service provision certificate. You can print the document through the “Print” button, the “Acts on the provision of services” item:

For each counterparty added to the list, a separate act will be printed with its own serial number (1/1, 1/2, and so on).

Each act must be signed by the customer and the contractor. Since data was entered for the right to sign an authorized person from the executor, this information will be displayed in the document; you only need to sign.

Let us now consider the document “Sales (acts, invoices)”.

This document is used in cases where one counterparty needs to issue several services. For example, delivery, dismantling and installation of plastic windows.

A fairly common main activity of organizations is the provision of various types of production and non-production services to customers. Doctor of Economics, Professor S.A. talks about the classification of services, the methodology for accounting for operations for their implementation, and the formation of the cost of services provided in “1C: Accounting 8” (rev. 3.0). Kharitonov. Practical recommendations are given for setting up analytical accounting programs by types and names of services.

Classifications of services and their accounting in “1C: Accounting 8” (rev. 3.0)

In “1C: Accounting 8” (rev. 3.0), services provided to customers are divided into the following types:

production services for which a planned cost has been established;
services for the manufacture of products from customer-supplied raw materials;
other services, the costs of providing which are recorded on account 20 “Main production”;
trade services;
other services.

The above classification is based on the accounting account, which summarizes information about the costs of providing services.

Production services for which a planned cost has been established

Production services for which the planned cost has been established include services the cost of which is formed on accounts 20.01 “Main production” or 23 “Auxiliary production” (hereinafter referred to as account 20.01). In this case, the cost may include costs accounted for in account 25 “General production expenses” and 26 “General operating expenses” (if provided for by the accounting policy). To reflect operations for the sale of such services in “1C: Accounting 8” (rev. 3.0), the document is intended . When posting a document in accounting, the recognition of revenue is reflected (Debit 62, 76 Credit 90.01 “Revenue”), the accrual of VAT (Debit 90.03 “Value Added Tax” Credit 68.02 “Value Added Tax”) and the write-off of the planned cost of services (Debit 90.02 “ Cost of sales" Credit 20.01). When performing routine month-closing operations, additional entries (with a plus or minus) are entered for the amount of the difference between the actual and planned cost for the Debit of account 90.02 and the Credit of account 20.01. If in the current month the services for which the planned cost was established were not actually provided (a document was not entered for them Act on the provision of production services), but for these services there were turnovers on the debit of account 20.01, the costs incurred are recognized as work in progress (WIP), i.e. they are not written off to account 90.02.

Services for the manufacture of products from customer-supplied raw materials

A type of production services for which a planned cost is established is the provision of services for the manufacture of products from customer-supplied raw materials. The cost of such services is formed on account 20.02 “Production of products from customer-supplied raw materials.” To reflect operations for the sale of such services in “1C: Accounting 8” (rev. 3.0), the document is intended Sales of processing services. When posting a document, accounting records the recognition of revenue (Debit 62, 76 Credit 90.01 “Revenue”), the accrual of VAT (Debit 90.03 Credit 68.02) and the write-off of the planned cost of services (Debit 90.02 Credit 20.02). When performing routine month-closing operations for the amount of the difference between the actual and planned cost, additional entries (with a plus or minus) are entered in the debit of account 90.02 and the credit of account 20.02. If processing services were not provided in the current month (a document was not entered for them Sales of processing services), but for these services there were turnovers on the debit of account 20.02, the costs incurred are recognized as work in progress, i.e. they are not written off to account 90.02. Work in progress is assessed taking into account the number of products that are manufactured but not presented to the customer for payment.

Other services - costs are included in account 20

Other services, the costs of providing which are accounted for on account 20, include production and other types of services, the cost of which is also formed on account 20.01 or 23 (hereinafter referred to as account 20.01), but in accordance with the adopted accounting policy for each product item is not calculated (see below - Analytical accounting of services by service names). Documents are intended to reflect the implementation of such services in “1C: Accounting 8” (rev. 3.0) Sales of goods and services and Provision of services. The second document is used when the same services are provided to a group of customers. When carrying out these documents, only the recognition of revenue and the accrual of VAT are reflected in accounting. The costs of providing these services are written off not at the time the sales are reflected, but when performing routine month-end closing operations. In this case, the procedure for writing off expenses from account 20.01 to the debit of account 90.02 is determined by the setting Accounting policy. By default, costs from account 20.01 are written off to account 90.02 in full, regardless of whether revenue for the corresponding item group is reflected in account 90.01. If the document Inventory of work in progress If work in progress is recorded, then the amount of costs minus the cost of work in progress is written off.

The program also supports an option in which costs on accounts 20.01, 23 will be written off to account 90.02 only for those item groups for which revenue is reflected on account 90.01 in the current month.

For other services, costs are not written off. They form work in progress. To support this option in the settings Accounting policy it should be indicated that costs are written off from account 20 “Main production” including revenue.

Trade services

Trade services are understood as services, information on the costs of providing which is summarized in account 44.01 “Distribution costs in organizations engaged in trading activities.” Such services include delivery of goods to customers, provision of intermediary services for the sale of goods, etc. Documents are intended to reflect transactions for the sale of such services in “1C: Accounting 8” (rev. 3.0) Sales of goods and services, Retail sales report, Report to the principal. When posting these documents, accounting records reflect the recognition of revenue and the accrual of VAT. The costs of providing trade services do not need to be taken into account separately. They are included in distribution costs recognized as expenses for ordinary activities of the current period. In “1C: Accounting 8” (rev. 3.0), these costs are written off from account 44.01 to the debit of account 90.07 “Sales expenses” when performing a routine operation . No settings Accounting policy There is no need to do this to write off the costs of providing trade services.

Other services

Other services are understood as services, information on the costs of providing which is summarized in accounts 44.02 “Business expenses in organizations engaged in industrial and other production activities” (delivery of products to customers) or 26 “General business expenses” (provision of intermediary services for the purchase of goods, brokerage services , dealers, etc.).

Documents are intended to reflect sales operations in 1C:Accounting 8 (rev. 3.0) Sale of goods and services, Report to the principal, Provision of services. When posting these documents, accounting records reflect the recognition of revenue and the accrual of VAT.

Costs for the provision of other services in organizations engaged in industrial and other production activities are not required to be accounted for separately in account 44.02. They are part of business expenses, recognized in full as expenses for ordinary activities of the current period. In “1C: Accounting 8” (rev. 3.0), these costs are written off from account 44.02 to the debit of account 90.07 “Sales expenses” when performing a routine operation Closing account 44 “Distribution costs”. No settings Accounting policy There is no need to do this to write off the costs of providing such services.

There is also no need to configure Accounting policy, if account 20 “Main production” is not used, and the costs of providing services are taken into account on account 26 “General business expenses”. When performing a routine operation Closing accounts 20, 23, 25, 26 the amount of costs for the provision of such services as part of general business expenses for the month is written off to the debit of account 90.08 “Administrative expenses”.

Analytical accounting by types and names of services

In accounting for service sales transactions in 1C:Accounting 8 (rev. 3.0), subaccounts play an important role Nomenclature groups And Nomenclature.

The first subconto is used for analytical accounting of sales revenue and cost of services on account 90 “Revenue”, analytical accounting of costs on accounts 20 “Main production” and 23 “Auxiliary production”.

Subconto Nomenclature used for analytical accounting of sales revenue on account 90.

As program objects, both subcontos are independent, that is, they are not subordinate to each other. But for accounting purposes, a one-to-many relationship is established between them, where “one” is a nomenclature group, and “many” is a nomenclature. In other words, for each item item in the program, the item group to which the item item belongs or is included is indicated.

When choosing the name of analytical accounting objects by subconto Nomenclature groups(directory elements Nomenclature groups) as a basis, you can use the All-Russian Classifier of Types of Economic Activities OK 029-2007 and the All-Russian Classifier of Services to the Population OK 002-93. For example, “Software development and consulting in this area” (OKVED code 72.20), “Shoe making” (OKUN code 011109).

services for which it is required to keep separate records of income and expenses (for the purposes of UTII for certain types of activities, for VAT when carrying out sales transactions, taxable and non-taxable to value added tax);
services taxed at a reduced tax rate of tax paid in connection with the application of the simplified tax system;
services for which reduced rates of insurance contributions have been established for compulsory pension, social and medical insurance of employees engaged in their provision.

Also, you should not take into account services for one product group, the costs of which are taken into account:

on different accounts, for example, production services (accounted for in account 20) and trade services (accounted for in account 44.01);
on one account, but related to different elements of the classification given at the beginning of the article, for example, production and other services, the costs of which are recorded on account 20.

Deciding what to include in the directory Nomenclature, each organization accepts independently, guided by the essence of the contract with the buyer and the organizational and technical features of doing business.

For example, for the product group “Software development and consulting in this area,” the product units could be “Software development” and “Consulting in the field of software development.” At the same time, the product units can be the following: “Software development under contract No. 1 from XX.XX.XXXX”, “Software development under contract No. 2 from XX.XX.XXXX”, etc. For the product group “Tailoring of shoes” product units can be “Tailoring of dress shoes” (code according to OKUN 0113027), “Tailoring shoes according to customer sketches” (code according to OKUN 0113083), etc.

When deciding what to include in a directory Nomenclature, it should also be taken into account that the name of the item is substituted by default in Invoices for payment, Certificates of services rendered, Invoices and other documents.

Note that in a particular case, a nomenclature group can include only one nomenclature unit, and its name coincides with the name of the nomenclature group. For example, if an organization provides sauna services (OKUN code 0191021), then it can assign the name “Sauna Services” to both a product group and a product unit. From the point of view of application of the program, this is not a violation. It is important in this case in the form of a directory element Nomenclature with the name “Sauna Services”, indicate that this nomenclature unit is part of the nomenclature group (i.e., it belongs to the directory element Nomenclature) with the name “Sauna Services”.

Please note that in “1C: Accounting 8” (rev. 3.0) there is no analytical accounting of costs for each item, i.e. there is no way to obtain information about the actual cost of services and cost calculation directly from accounting data. For trade and other services such information is not required, but for production and other services accounted for in accounts 20 and 23, it may be required for management accounting purposes. If such information is necessary, then services should be assigned a planned cost and their implementation should be reflected using a document Act on the provision of production services.

When performing routine month-end closing operations, the program calculates the actual cost of such services and stores them in a special register. To determine the actual cost of the service for each item (each product item), the total cost of the division for the item group to which the services belong is divided between the items in proportion to the planned cost. You can view the calculation results using program reports Help-calculation: Cost of manufactured products and rendered production services (accounting) And Costing.

If the organization does not require such information, then the sale of services should be reflected using a document Sales of goods and services.

Configuration: Enterprise accounting

Configuration version: 3.0.40.40

Publication date: 22.09.2015

In a programme 1C: Accounting 8.3a separate document is providedProvision of servicesto reflect in accounting transactions involving the provision of services to several counterparties. This document will be convenient if you provide Acts and Invoices to different contractors for one service, for example: Office rent, Monthly payment for the Internet, magazine delivery... and so on.

First, let's go to the section Sales (1) and choose Provision of Services (2).

Click Create.

In the document we fill in the following points:

Organization (1)- your organization on behalf of which acts, invoices or UPD will be issued.
Type of payments (2)- designed to separate settlements with the counterparty for different services.
Nomenclature (3)- service provided
Via button Add or Selection fill in counterparties (4) to whom the service will be provided. And go to bookmark Invoices (5)

In the Invoices section you will need to configure% VAT (1), if there is no VAT, then there is no need to issue invoices and you can turn off all the checkboxes(2) . If required, we can check the boxes for organizations that require them. After VAT is filled in and invoices are selected, go to the sectionAccounting accounts.

We fill out income accounts, VAT accounts and expense accounts. Go to the section Additionally.

We fill in the executor, if the executor is not the head of the organization, then you can enter a Power of Attorney or another document allowing him to sign acts.

Now let’s print out the Service Provision Certificates. Click on the buttonSeal and choose Acts on the provision of services.

In order to reflect the fact of provision of services in 1C 8.3, you should use the document Sales (acts, invoices) from the Sales menu:

You can learn how to reflect the sale of goods and services in the 1C 8.3 Accounting 3.0 program from.

Let's look at an example:

The educational institution provides additional education services for adults and children. For example, language courses for individual and group programs.

We will issue an Act for the provision of services in 1C 8.3 according to an individual program:

In the header of the document we will indicate the date of provision of the educational service;
In the Contractor details, we will write down the student’s surname by selecting it from the Contractors directory of the same name;
In the tabular part of the document we indicate the name of the service, quantitative and total indicators;
In the Accounting account detail, you can change account 90.01.1 to another subaccount, for example 90.01.2 Revenue for certain types of activities or 91.01 Other income;
We select services from the Nomenclature directory - German language courses. Services in the directory can be grouped by type of item and by type of activity:

The main nuances of working with the Nomenclature reference book in 1C 8.3 are studied in. How to fill out a nomenclature item of the type Service when selling services in 1C 8.2 (8.3), see our video lesson:

When printing in 1C 8.3, you can take advantage of the offer to print the required set of documents at once. To do this, you need to check the boxes next to the documents in the menu and indicate the number of printed copies. The set of documents includes:

If the company is a VAT payer, then an invoice can be issued based on the Certificate of Services Rendered. The Create based button allows you to fill out a unified document, as well as make payments in cash, non-cash or card, and issue an invoice:

When posting a document in accounting, transactions are generated with correspondence of accounts and corresponding analytics: Debit 62.01 Counterparty. Agreement Credit 90.01.1 Nomenclature groups. VAT rate.

Document Provision of services

The advantage of the 1C Accounting 8.3 program is the availability of the Provision of Services document. Its difference from the standard and familiar Implementation document is that using it, you can issue a service to several customers at once:

In the header of this document, enter the name of the service provided and the type of payment.

A calculation type is a directory element that the user fills out independently. The type of calculation can be generated both by types of contracts, and by payment terms, and by types of payment, depending on the goals set by the user.

The tabular part of the document contains several bookmarks:

On the Counterparties tab, fill in information about buyers: name, contract. Quantitative and total indicators are entered;
On the Invoices tab, you can check the boxes of those counterparties to whom you need to issue an invoice;
On the Account tab, you can select an account to record revenue from services received;
In the Additional section, you can select the executor under this Act and the document on the basis of which he is authorized to sign this document: Charter, Power of Attorney, Order:

How to reflect the provision of production services in 1C 8.3, read

Document Sales of services

In the 1C 8.3 program there is another document on the provision of services. It's called Sales of Services. His appointment is in, if the organization or individual entrepreneur provides such. Document Implementation. Products, services, commission can be selected in the Sales menu:

And fill in the Agent services tab in the tabular part of the document:

The revenue account for services rendered is entered automatically 76.09;
You can enter rows into the table containing postings to account 90.01.1.

For example, the Act may contain two types of services:

Service performed on behalf of (agency agreement) – invoice 76.09;
Remuneration (service fee, commission amount, etc.) – invoice 90.01.1:

Postings are generated:

In order to draw up a report to the commission agent, it is important that the type of agreement with the counterparty is important in the directory - With a commission agent (agent) for sale.

Scheme for accounting for operations for the sale of services in 1C 8.3: offset of prepayment; postings according to BU and NU; issuing SF for the sale of services; acceptance of VAT for deduction when offsetting an advance received from the buyer; checking the amount of income using the report “Turnover balance sheet for account 90.01.1” is discussed in more detail on our module. For more information about the course, watch the following video:

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