Accounting for subscriptions to periodicals in "1C:BGU 8" (Part 1)

Electronic accounting: definition and what applies to it

Under electronic accounting

, as a rule, imply a set of specialized services. Along with technological innovations, new operating principles go hand in hand - eliminating paper, agreeing and signing documents digitally, the possibility of remote business management and online accounting.

No matter how they advertise accounting without an accountant, this is still impossible. Although the list of available programs is impressive - accounting systems, services for legally significant exchange with counterparties and reporting services, bank clients. Small and medium-sized businesses prefer comprehensive products for accounting management and give preference to applications from the Online Accounting series.

Electronic accounting should ideally be synonymous with efficiency:

a unified accounting system helps in the structured storage and accumulation of accounting and tax data;
a digital process and document management system implemented at the company level ensures fast, regulated coordination of accounting registers and primary documents;
legally significant exchange of electronic documents with counterparties through EDI services eliminates their loss and delays during delivery;
the ability to generate reports with statistics and quickly upload sets of documents save time preparing for inspections, including the Federal Tax Service;
The client bank makes it possible to directly send payment documents to the bank and receive statements without delay.

Trends 2021 – fully electronic accounting and intelligence

The confident movement towards digitalization is supported not only by solution providers and customer companies, but also by the state. The development of legislation and the approval of forms and formats of electronic documents make it possible to abandon paper. Thus, the most important trend in recent years is paperless, that is, electronic accounting in the full sense.

Invoices, UPD, advance reports, delivery notes - the Federal Tax Service has approved the formats of many electronic documents. Recommendations for working with them are prescribed, and the technologies are available to any company.

Digital assistants in accounting and intelligent document processing are a trend characteristic of the entire IT market

. Such assistant programs are usually based on intelligent mechanisms that take over routine operations.

For example, today intelligent services offer a number of useful functions:

distribute the flow of accounting documents that are entered into the system from a scanner, EDI service or mail;
check the presence of mandatory details and their correctness, the correspondence of the amounts in the documents for accounting for the movement of goods and materials, compare items and distribute them among orders;
allow you to carry out postings in the accounting system without human intervention, and based on the results of document posting, technical technical statements, invoices and cost items are automatically selected;
process payment orders and determine the standard transaction, BDDS item, type of payment, including based on the purpose of the payment.

And finally, the third trend that cannot be ignored is long-term legally significant storage of electronic documents.

. Like paper, digital originals must be stored for the entire period established by law. For this purpose, there are specialized systems that support compliance with archival procedures, regulate user access to data and, most importantly, ensure the use of electronic signatures in the CAdES-A format and timely re-stamping with the application of trusted time stamps.

Accounting for subscriptions to periodicals in “1C:BGU 8” (Part 1)

Accounting for subscriptions to periodicals in “BGU8 1.0” for budgetary and autonomous institutions

1. Acceptance of obligation
1.1. To generate accounting records for the acceptance of an obligation, the document “Accepted Obligation” is used. Also, “Accepted obligation” can be entered based on the created directory element “Contracts and other grounds for the occurrence of obligations.”

1.2. In the “Accepted Obligation” document, you must select the “Acceptance of Obligation” operation and indicate “Agreement” and “Personal Account”.

1.3. After posting the “Accepted Obligation” document, click the “Print” button to print the “Accounting Certificate” f. 0504833.

2. Acceptance of a monetary obligation for the amount of the agreement

2.1. Acceptance of a monetary obligation for the amount of the agreement is formalized by the document “Accepted monetary obligation” in the section “Authorization” - “Registered obligations” - “Registered obligations” (regular form).

2.2. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account the type of transaction “Acceptance of a monetary obligation of the current year.”

2.3. After posting the document “Accepted monetary obligation”, using the “Print” button, you can print the “Accounting certificate” f. 0504833.

3. Transfer of advance payment for a magazine subscription

3.1. To reflect the transfer of advance payment for a magazine subscription, the example uses the document “Request for Cash Expenses” in the “Treasury/Bank” section.

3.2. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account the “Operation” - “Advances to suppliers”, “Payment recipient”, “Recipient account”, “Loan account” and “Loan account”.

3.3. The “Base Document” tab is automatically filled in with the values of the “Agreement” specified on the “Application” tab; they can be changed if necessary.

3.4. The “Counterparty” tab is automatically filled in with the values from the counterparty card selected in the document header (details “Payee” and “Beneficiary Account”), if necessary they can be changed.

3.5. On the “Decryption” tab, fill in the data given in the tabular part - “KFO”, “Personal account section”, “KPS”, “KEC” and “Amount”. They are used to automatically fill in the details of the “Accounting Records” tab, generate a request for cash expenses for electronic transmission to the treasury, and generate postings.

3.6. The “Accounting entries” tab is filled in automatically with the values specified in the document header, on the “Application” and “Decryption” tabs.

3.7. After receiving an extract from your personal account, on the “Execution” tab, you must enable the “Paid” flag and indicate the date of the extract.

3.8. After saving the document “Application for cash expense”, using the “Print” button, you can print the “Application for cash expense” (f. 0531801) and the “Accounting certificate” f. 0504833.

4. Acceptance of obligations in the amount of monthly receipt of magazines

4.1. To reflect obligations in the amount of monthly receipts of journals, use the document “Services of third-party organizations” in the section “Calculations” - “Accounting for services and works”.

4.2. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account the “Operation” - “Purchase of a supplier”, “Counterparty” and “Agreement”, “Primary document”, “.

4.3. On the “Monetary obligations” tab, etc., the “Enter monetary obligations” checkbox does not need to be turned on, since there are no grounds for accepting obligations.

4.4. For the operation “Purchase from a supplier” (ХХХ - 302.ХХ), the presence of an advance payment is checked.

4.5. After posting the “Third Party Services” document, click the “Print” button to print the “Accounting Certificate” f. 0504833.

Accounting for subscriptions to periodicals in “BGU8 2.0” for budgetary and autonomous institutions

1. Acceptance of obligation and monetary obligation

1.1. To generate accounting records for the assumption of obligations, the document “Registration of obligations and information under contracts” is used.

1.2. In the document “Registration of obligations and information under agreements” you must fill in the details “Counterparty”, “Agreement”, “Personal account”.

1.3. On the “Additional” tab, “Type of information”, “Conditions of the agreement” and “Duration of the obligation” are indicated.

1.4. On the “Accounting transaction” tab, the “Typical transaction” is indicated: “Registration of obligations”, “Budget data without KOSGU details”, the checkbox “Accept monetary obligations for unconditional obligations of the current year”.

1.5. After posting the document “Registration of obligations and information under contracts”, clicking on the “Print” button, you can print the “Accounting certificate” f. 0504833.

2. Transfer of advance payment for a magazine subscription

2.1. To reflect the transfer of advance payment for a subscription to a magazine, the example uses the document “Request for cash expenses” in the section “Cash” - “Settlement and payment documents”.

2.2. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account “Personal Account”, “Correspondent Account” and “Payment Recipient”.

2.3. On the “Base Document” and “Counterparty” tabs, all details are filled in automatically and can be changed if necessary.

2.4. The “Payment Decoding” tab contains a tabular part that indicates the amount of cash payment for KBK and KEK for the formation of Section 5 “Deciphering the application for cash expenses”.

2.5. On the “Accounting transaction” tab: “Typical transaction” - “Payment to suppliers and other payments”.

2.6. The document “Request for cash expense” can generate records when posted only if the status is changed to “In progress”. Assigning and changing the status of a document manually is performed using the “Document Execution Status” form. In the window that opens, you should enable the “Paid” flag, indicate the date of the statement, or select the “Completed” status from the list.

2.7. After saving the document “Application for cash expense”, using the “Print” button, you can print the “Application for cash expense” (f. 0531801) and the “Accounting certificate” f. 0504833.

3. Acceptance of obligations in the amount of monthly receipt of magazines

3.1. To reflect obligations in the amount of monthly receipt of journals, use the document “Receipt of services, work” in the section “Services, work, production” - “Costs”.

3.2. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account the “Counterparty” and “Indicated Service”.

3.3. On the “Additional” tab, the supplier document data, “Number” and “Date” are indicated.

3.4. On the “Accounting transaction” tab, indicate “Typical operation” - “Overhead, general business expenses and distribution costs”, “Accounting”. The “Accept monetary obligation” checkbox does not need to be included, since there are no grounds for accepting obligations.

3.5. After posting the document “Receipt of services, works”, click the “Print” button to print the “Accounting certificate” f. 0504833.