Entering initial balances in 1C 8.3 rules. Entering initial balances

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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 means” (5). Select the desired OS from the directory;
“Original cost (BC)”, “Original cost (OH)” (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 the operation to create the balance for fixed assets will be visible.

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 “Post 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 “Post 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”.

Editing opening balances in the 1C: Accounting 2.0 program is available from the Enterprise menu.
Before you start keeping records in the 1C: Accounting 2.0 program, you should enter the initial balances for each accounting section. When switching to 1C: Accounting 8 from version 7.7, it is possible to transfer account balances using universal processing, however, after such a transfer it is necessary to check the correctness of the transferred data.
Initial balances are entered on a specific date - the date of entry of initial balances, and represent the opening balance of the accounting accounts.
The form for entering initial balances is a table in which accounting accounts are indicated, as well as debit and credit balances.

Date of entry of opening balances

Before you begin entering balances, you must set the date for entering the initial balances, i.e., the date on which the opening balance on the accounting accounts will be indicated. As a rule, balances are entered at the beginning of the current year. Therefore, the opening balance will be shown as of January 1st. Thus, balances must be entered with the date December 31st.
In order to determine the date for entering initial balances in the program, you should use the link “Set the date for entering initial balances,” which is located to the right of the balance entry form.

In the window that appears, you should specify the date. For example, 12/31/2012, then click on the “Install” button.

Entering account balances

Once the date for entering the initial balances has been set, you can begin to directly enter account balances.
It is possible to enter balances on the main accounts of the chart of accounts (balance sheet accounts), off-balance sheet accounts and VAT on sales.
In order to enter balances, you should select the account for which the opening balance will be established, and then click on the “Enter account balances” button.

After completing this action, a form for entering initial balances for the selected accounting section will open. For example, for the accounting section “Fixed assets and income-generating investments (accounts 01, 02, 03, 010)”, the form for entering initial balances is as follows:

Before entering data, you need to select the department in which the records are taken into account. If fixed assets are accounted for in different departments, then a separate document should be created for each liability center.
Account 01 balances are entered for each fixed asset accounted for in the organization using a separate form. You can open the form for entering balances using the “Add” button located above the tabular part.

Before entering data, you must select a fixed asset from the directory (if the required fixed asset is not in the directory, you need to create it), and also indicate its inventory number.
After this, on the “Initial balances” tab, you need to indicate the initial cost of the fixed asset according to accounting and tax accounting, i.e., the cost at which it was purchased. The default accounting account is 01.01, but it can be changed using the select button. The value at the time the balance is entered is the value calculated by subtracting the amount of accumulated depreciation from the original cost, which should also be reflected in this tab. The cost at the time of entering balances and the amount of accumulated depreciation must also be indicated in accounting and tax accounting. You can select a method for reflecting depreciation expenses from existing methods in the directory or create another method. The method of reflecting depreciation expenses is the cost account, division, product group and cost item necessary for accounting.

On the “Accounting” and “Tax Accounting” tabs, information is set for: accrual method, useful life, etc.
On the “Events” tab, information about the acceptance of a fixed asset for accounting and its modernization is entered.
After all the necessary data has been filled in, they must be saved by clicking on the “Ok” button.
The data from the form will be transferred to the tabular part of the document “Entering initial balances”. Similarly, you should enter the opening balance for all fixed assets.

After all balances for this section of accounting are completed, the document must be posted.
Generated transactions can be viewed using the button.

From the presented result of the document, it is clear that movements on the account 01.01 and 02.01 for accounting and tax accounting have been generated. In order to see tax accounting movements, you should use the key.
In a similar way, you should enter the initial balances for each section of accounting in an analytical context. So, for example, for account 10 “Materials” the balances are entered for each item, and for accounts 60 and 62 - in the context of each.

Movements of documents across registers

As was evident from the example of entering initial balances for fixed assets, documents for entering initial balances form accounting and tax accounting movements. Document movements across registers can be edited, i.e. disabled and added. To do this, there is a “Remaining input mode” button located at the top of each document.

When you click on the “Balance entry mode” button, a form for setting up the movement of documents through registers appears, with which you can manage them manually. However, when entering balances, all checkboxes must be checked. Manual control of document movements by register is intended for non-standard situations. For example, when changing, when changing the VAT accounting policy, when adjusting already entered initial balances.

There always comes a time when an organization decides to either start automating its activities (imagine, I personally witnessed how in some small businesses accounting is kept in Excel) or switch to another program.

This is especially true lately, when there is active activity.

Therefore, we will consider at least three options for entering or transferring initial balances using the example:

transferring remains from version 7.7 in the standard way;
contacting a 1C programmer with a request to write a mechanism for transferring remains from another program, or in the case when many changes were made to version 7.7;
manual entry of balances.

Important! Before posting balances, set up your organization's accounting policies and accounting settings. In some cases, this can significantly affect the correctness of entering balances. For example, one of the most frequently asked questions is: “When entering balances for the 10th account, the program asks you to enter a batch, but we do not keep track of batches.” It turns out that in the accounting settings in version 8 it is not disabled.

Entering balances in the 1C: “Enterprise Accounting 3.0” program is carried out using the documents “Entering balances”. Documents are divided into accounting sections that correspond to groups of accounts in the chart of accounts.

Please note that you cannot enter balances for the group as a whole. In addition, if the account has analytics, that is, a subconto, then you need to transfer balances by analytics.

If records are kept for several organizations in one information base, the required field “Organization” will be available. Naturally, balances are entered for each organization separately.

There is an assistant for entering balances. Where in 1C 8.3 do you enter initial balances? The developers hid it in the “Initial Balances” section of the “Main” menu.

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The first thing you need to do in 1C to start transferring balances manually is to set the date from which the balances will begin to be valid. This is a mandatory condition; without a date, the “Enter account balance” button will not be active.

A document list form will open. At the top it will be indicated for which section the balances are being entered. Click the “Create” button:

Depending on the accounting section, the document form may have a different appearance with a different set of details.

Entering balances manually is discussed in more detail in our video:

Transfer of balances from version 1C 7.7

In the “Main” menu there is a section “Initial balances”. It contains a link “Download from 1C:Enterprise 7.7”. Let's click on it:

Here we have two more options:

download balances directly from the information database;
and load from a file prepared in advance in program 7.7 (there is also processing there to help transition to version 8).

Next, follow the instructions of the data transfer assistant. If the 7.7 and 8 configurations are updated to the latest versions and no significant changes were made to 7.7, the migration should be painless and there is no need to describe this process in more detail.

If the data was not transferred completely or an error occurred during the transfer process, in any case you should contact a specialist, since this option should be considered as a special case.

Transferring balances to 1C from another program

In the 1C Enterprise program there are many mechanisms for creating your own processing for data transfer:

creating exchange rules;
generating mxl files;
generating dbf files;
direct connection to the infobase via ODBC;
using the “External Data Sources” configuration object;
even using text files and so on.

After setting up the accounting policy of the organization, which we did in, we move on to the next step of studying the 1C Enterprise Accounting 8.2 program, enter the initial balances.

Entering initial balances in 1C must be done before starting accounting in the 1C Accounting program 8.2.

If the initial balances need to be entered with a date that is earlier than the current date, then it is necessary, before starting 1C, to change the date on the computer, then launch the 1C program to work. Otherwise, the program will refuse to make postings.

Entering initial balances in 1C is done in the section Journals - Manual Transactions .

Menu – Add. Postings – Add .

Initial balances in 1C are entered according to the initial balance account in correspondence with the auxiliary account “000”.

The account “000” is auxiliary, active - passive. The summary balance on it will be equal to 0, since the sum of the debit opening balances is equal to the sum of the credit opening balances.

It follows from this that when entering the balances of the accounting accounts into the auxiliary account, we will enter equal amounts for debit and credit.

The consolidated balance will be reset to zero, because the principle of “double entry” accounting is beyond doubt.

Enter the initial balances and save with the button OK.

Let's check that the initial balances are entered correctly.

Main menu - Reports – Balance Sheet .

We select the end date of the reporting period on the day of entering the initial balances, for me the day is today. Button - Generate a report .

Our opening balances will be displayed in the columns on the right - Balance at the end of the reporting period. Debit equals credit. There is no balance on the account, which means the initial balances have been entered correctly.

Today we entered the opening balances for the accounting accounts as of the reference date.

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 section of accounting 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 group of fixed assets or intangible assets, 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 consideration 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 necessary 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.