1 with enterprise 8.3 accounting for parental fees. What entries should be displayed on the "Services (groups)" tab in the child's card? Formation of the "Children's Attendance Record"
Accounting for fixed assets in an organization is a whole range of business operations: registration, commissioning, depreciation, disposal. And each of them requires special attention. In this article, we will analyze the accounting of fixed assets in 1C 8.3 Accounting step by step: from the acquisition of an asset to its write-off.
OS accounting in 1C 8.3 Accounting step by step
Download step-by-step instructions for creating an example.
Acquisition of a non-current asset
In 1C, there are two options for registering the acquisition and accounting for the OS:
Standard, which uses two documents:
- posting OS - document Receipt (act, invoice) type of operation Equipment ;
- registration document Acceptance for OS accounting .
Simplified, which uses a single document:
- posting and commissioning of OS - document Receipt (act, invoice) type of operation fixed assets .
When registration of fixed assets is carried out simultaneously with its posting, then, of course, it is more convenient to reflect everything in one document: use Simplified version. But it has some limitations.
Let's analyze the purchase of a fixed asset using the example of a standard design option.
Let's draw up a document Receipt (act, invoice) type of operation Equipment In chapter Fixed assets and intangible assets - Receipt of fixed assets - Receipt of equipment.
On the tab Equipment specify an asset from the directory Nomenclature . Item type Equipment (fixed assets).
postings
Wiring:
- Dt 08.04.1 Kt 60.01 - acceptance for accounting of a non-current asset;
- Dt 19.01 Kt 60.01 - acceptance for VAT accounting;
Registration of the SF supplier
Enter the number and date of the incoming invoice at the bottom of the document form Receipt (act, invoice) and press the button Register .
How to assign an inventory number to a fixed asset in 1C 8.3
Fill in the OS data in the directory fixed assets . It can be done:
- In chapter Directories - Fixed assets and intangible assets - Fixed assets;
- directly in the accounting acceptance document, for example, in the document Acceptance for OS accounting - tab fixed assets .
Be sure to fill out the following on the card:
- Fixed assets accounting group ;
- chapter Classification ;
- chapter Information for the inventory card .
The inventory number is indicated from the registration document, it can be:
- document Acceptance for OS accounting tab fixed assets count Inv. room ;
- document Receipt (act, invoice) type of operation fixed assets count Inv. room .
The inventory number is automatically filled in with the serial number of the entered elements in the directory fixed assets . If you need to specify a different number, then edit the column Inv. room manually.
In the OS card, this number is not editable and is not displayed by default. To display it, add it by clicking the button More - Reshape.
In the list of form elements (left side) in the group Hat check the box next to the element Inventory number .
After completing these steps, the inventory number will be displayed on the fixed asset card.
OS registration
Registration of fixed assets in 1C 8.3 in the standard version, reflect the document Acceptance for OS accounting type of operation Equipment In chapter Fixed assets and intangible assets - Receipt of fixed assets - Acceptance for accounting of fixed assets.
On the tab Non-current asset enter the acquired asset before it is registered as fixed assets.
On the tab fixed assets fill in the fixed assets accepted for accounting, specify the inventory number.
On the tab Accounting reflect the parameters of depreciation in the BU.
On the tab tax accounting note how the cost in NU will be repaid.
If you apply a depreciation bonus, then check the box on tab A Mortization premium and set its size.
postings
The document generates postings:
- Dt 01.01 Kt 08.04.1 - commissioning of OS.
Acceptance of VAT for deduction under fixed assets
Accept VAT deductible document Formation of purchase book entries In chapter Operations - Period Closing - VAT Regulatory Operations - Acquired Values tab.
postings
The document generates the wiring:
- Dt 68.02 Kt 19.01 - acceptance of VAT for deduction under fixed assets.
Depreciation
Perform the monthly depreciation calculation in the procedure Closing the month operation Depreciation and depreciation of fixed assets In chapter Operations - Period Closing - Month Closing.
The conveyor belt was put into operation on May 29. This means that depreciation in BU and NU is accrued from June.
Wiring:
- Dt 20.01 Kt 02.01 - depreciation.
Accrue depreciation in the following months in the same way until the full repayment of the cost. When an asset is retired, depreciation for the last month is accrued in the retirement document, for example, in the document OS transfer .
How to write off a fixed asset in 1C 8.3
To do this, issue a document OS decommissioning In chapter Fixed assets and intangible assets - Disposal of fixed assets - Write-off of fixed assets.
In the document, indicate the OS that needs to be written off due to unsuitability for operation.
postings
Wiring:
- Dt 02.01 Kt 01.09 - write-off of accumulated depreciation to determine the residual value;
- Dt 01.09 Kt 01.01 - write-off of the initial cost to determine the residual value.
If the cost of fixed assets is underdepreciated
Let's consider one more example. Imagine that the write-off of the belt conveyor is carried out during the service life and its cost is not fully written off.
In the document in the field Other income and expenses indicate the item on which the residual value of fixed assets will be reflected. Article type - Other non-operating income (expenses).
postings
If the cost is not depreciated, then additional postings are generated:
- Dt 26 Kt 02.01 - depreciation for the month of disposal of fixed assets;
- Dt 91.02 Kt 01.09 - write-off of residual value.
Parental fee accounting
In version 1.0.27, the parent fee accounting subsystem has been redesigned:
Accounting for children by service groups and payment rates has become periodic. The history of the child's stay in a children's institution is saved;
The inclusion of a child in the service group must be accompanied by a conclusion individual (and now compare with (0) "The child is included in several groups for services for alone treaty") - contracts. Thus, the presence of a child in a paid group is tied to the calculations in accounting. That is, at each point in time, the child must be under one contract in one group for services;
A mechanism has been developed for customizing formulas for calculating the amounts of accruals, compensations, issuing receipts as part of parental fee accounting.
Attention!
The redesign of the parent board subsystem required changes to the metadata structure. At the same time, the new structure contains data that the program cannot automatically fill in when updating the configuration.
Therefore, after updating the configuration, you must manually adjust the parent board accounting to the new accounting requirements.
To facilitate this work, a special report and processing are provided in the configuration for the "Children" directory. They will help identify problems and fix them. For details, see the section “Transition. Problem Analysis.
Attention!
The configuration distribution kit includes an instruction file on how to bring the accounting of the parent board to the new accounting requirements. File: RP Correction Instructions.htm.
After installing the distribution, the file will be located in the directory where the configuration template is installed.
New reference book "Settings of payments for the parental fee"
In the "Parental fee settlement settings" reference book, the formulas for calculating the amounts for the documents "Issue receipts", "Parental fee accrual", "Parental fee compensation calculation" are configured and stored.
When updating the configuration, a typical calculation setting is added to the directory.
The typical setting, if necessary, can be adjusted independently. Also in the directory there is an opportunity to return any setting to the standard one (in the form of the element of the directory "Settings for payments on the parental fee" by clicking the button "All actions - Load the supplied setting").
For more information about the operands available in formulas when setting up parental fee calculations, see the reference manual “Parental fee calculation settings”.
New document "Calculation of Parental Fee Compensation"
The document "Calculation of parental fee compensation" is intended for calculating the amount of parental fee compensation. The calculated amounts of compensation are stored in the new register of information "Parental Fee Compensation Record Book".
Attention!
The calculation of the parental fee compensation is made only for the main group of the preschool institution.
Documents "Issuance of receipts", "Parental fee calculation", "Parental fee compensation calculation"
Added the attribute "Calculation settings" to the documents. Calculation of amounts in documents line by line is performed according to the formulas specified in the parent fee calculation settings.
The button "Calculation formula" has been added, which allows you to analyze how the amount in the document line was calculated.
Directory "Children"
In the form of the element of the directory "Children" on the "Services (groups)" tab, the flag in the "Main" column marks the group for services that is considered the main one (the direction of activity of which coincides with the direction of activity specified in the "Settings of accounting parameters" on the tab "Parental fee ").
Information register "Composition of groups of a children's institution"
The register became periodic.
The procedure for registering the inclusion of a child in a service group and his departure from it has changed.
Previously: the dates of inclusion of the child in the group for the service and his departure from it were set by the dates "Date of inclusion in the group" and "Date of departure from the group";
Now: the inclusion and removal of a child in a group are made out by two entries in the register for the corresponding dates. When a child leaves a service group, an entry for this group is added on the date of departure and the flag "Child left the group" is set.
A new resource "Agreement" has been added, which links the inclusion of a child in a group of services to calculations.
Attention!
When the configuration is updated, the details "Inclusion date in the group" and "Date of departure from the group" will be automatically converted into the corresponding register entries.
But the "Agreement" attribute in the register will be empty. In order for further accounting of the parental fee to be carried out correctly, the contract must be filled out.
How to do this, see the section “Transition. Problem Analysis.
Information register “Parental fee compensation accounting log”
The register is designed to store the values of the calculated amounts of compensation for each child for separate periods.
Entries in the register are formed when posting the documents "Calculation of compensation for parental fees".
Report “Parental Fee Compensation Calculation Sheet”
The report generation algorithm has been changed: the report is generated according to the data of the new register of information "Parental Fee Compensation Accounting Log".
Attention!
For earlier periods, i.e. for the periods before the appearance of entries in the Register of Parental Fee Compensation, the report is generated according to the old algorithm.
Transition to new functionality. Problem Analysis
Attention!
To switch to the new functionality of accounting for the parental fee in the infobase in which such accounting is already maintained, it is necessary to correct accounting errors, enter data that is not there.
To analyze existing problems and correct them in terms of accounting for parental fees in the directory "Children" by clicking the "Correct errors in accounting for parental fees" button, the following are provided:
The report "Report on problems in the accounting of the parent fee", which allows you to analyze errors in the accounting of the parent fee in the infobase;
Processing "Correction of errors in the accounting of the parent fee", which allows you to quickly correct errors in the accounting of the parent fee in the mode of group data change.
"Report on Problems in Parental Fee Accounting"
The report displays a list of children grouped by type of problem:
For a child in a service group, the pay rate is not completed. That is, the child is included in the group for services, but at the same time, the pay rate is not set in the entry of the information register "Composition of the groups of the children's institution";
The child is in more than one major service group. That is, in the register of information "Composition of groups of a child institution" for a child there are records with several main groups for services (for these groups for services, the same line of activity that is set in the "Settings of accounting parameters" on the tab "Parental fee" is selected as the main areas of activity on the parental fee);
The child is included in the group for services without a contract. That is, the child is included in the group for the service, but at the same time, the contract is not specified in the entry of the information register "Composition of the groups of the children's institution";
The child is included in several groups for services under one contract. That is, in the information register "Composition of groups of a children's institution" there are entries for different groups for services, but the contract for them is the same;
The child is not included in any service group. That is, in the directory "Children" there is a child for whom there is not a single entry in the information register "Composition of groups of a children's institution."
Note.
The report can be generated grouped by children. In this case, all accounting problems will be indicated for each child.
Transition. Treatment
For a more convenient and quick solution of problems in the accounting of the parental fee, the processing "Correction of errors in the accounting of the parental fee" is provided.
Processing allows you to correct errors in the accounting of the parental fee immediately for the list of children. In the tabular part of the processing, in the lines with the pupils of the children's institution, flags are displayed in the columns with the corresponding problems listed above.
Processing can correct the following errors:
The child is not included in any service groups (flag in the column "Not accepted in groups"). Using processing for selected children, you can add entries to the information register "Composition of groups of a children's institution" by the date indicated in the "Date of admission to the group" variable.
The child is included in the group for the service without an agreement (flag in the column "No agreement"). With the help of processing for selected children, you can either “Find existing agreements” for which settlements with parents were previously reflected, or “Create new agreements” and substitute them in the records of the information register “Composition of groups of a children's institution”.
Attention!
If the child is included in several groups for which the same line of activity is set, and when calculating the parental fee, the same agreement with the same line of activity was previously used, then this single agreement will be erroneously substituted for all such groups by processing.
Those. for several groups that include a child, one contract will be affixed. This situation is also erroneous, but it will occur only in some children, and it will be easier to correct it using the same processing.
To keep records of the parental fee in the program 1C-Rarus: Accounting for a non-profit organization, the module "1C-Rarus: Accounting for the parental fee of NCOs" is intended, which allows you to automate payments with parents for the care and supervision of children in a preschool institution (kindergartens, nurseries ), for the education of children in institutions of additional education.
"Accounting for parental fees" can also be used to record educational additional services provided to students of a children's institution.
Note: An additional license is required to use this functionality. Details of the purchase of the module can be clarified in the sales department at the contact details.
Let's consider the basic settings and reference books of the "Accounting for parental fees" section.
The main settings for accounting are set in the “Accounting parameters (NBCO)” setting in the “NBCO” section:
- To keep records, you must check the box "Accounting for settlements with parents for the maintenance of children in kindergartens":
Note: the "Accounting for parental fees" module must first be connected, instructions for connecting can be found at the link.
After checking the box on the sections panel, the section "Accounting for parental fees" will be added:
- Under the link “Accounts for Parental Fee Settlements”, accounts for settlements, income and expenses, as well as compensations by organizations are set:
- The switch allows you to determine which counterparty to indicate in the printed form of the document "Act on the provision of services", a child or a payer:
To save the settings made, click on the "Save and close" button.
When the method of calculating compensation "By actual payment" additional settings do not need to be specified:
On the "Accounting for compensation" tab, the details for reflection in accounting are filled in:
- Organization - an organization that keeps records of accruals and payments of compensation for a part of the parental fee. It is filled in if the organization maintains accounting records for several preschool educational institutions, for example, it is a centralized accounting department.
- Counterparty - must be filled in if compensation is accrued by a consolidated transaction. The selected value is used further as the default subconto value for the parental fee compensation accounting account when posting the document "Parental fee compensation accrual".
- Agreement - must be filled out if compensation is accrued by a consolidated transaction. The selected value is used further as the default subconto value for the parental fee compensation accounting account when posting the document "Parental fee compensation accrual".
- In the "Settings for Parental Fee Calculations" settings (section "Accounting for Parental Fee"), you can set up formulas that calculate the amount of the parental fee charged from parents (legal representatives) and the amount of compensation for the parental fee.
Calculations are applied in documents:
- Calculation of fees for the services of a preschool institution;
- Calculation of fees for the services of a preschool institution;
- Parental fee compensation calculation.
The idea of custom calculations is that, if necessary, you can set up an independent calculation for each of the documents in accordance with the requirements of the legislation of the subject of the Russian Federation on whose territory the preschool institution is located.
The program comes with a typical setting with a ready-made calculation formula - the “Supplied” setting:
The form for setting up payments for the parental fee contains:
- The default setting is a checkbox; when installed, the setting will be used automatically when generating documents.
Note: if there is a setting in the directory marked as the “Default” setting, then when generating documents, you can not select the setting. There can be only one "Default" setting in the directory at a time.
- The setting is not used – the checkbox is checked if it is necessary to temporarily disable the setting. Settings marked as unused are not available for selection in documents.
- The left side of the form contains parameters that can be used in formulas.
The parameters are grouped according to their semantic purpose - calendar days, pay rate, compensation, benefits, accounting data and arbitrary data. The parameter list also contains predefined elements. If necessary, additional numerical coefficients can be used in the calculations, which must be previously created.
Each setting has:
- representation – string representation of the parameter;
- representation in the formula – string representation of the parameter in the formula;
- value - the numeric value of the parameter.
- In the right part of the form there is an Explanation group, in which, when a parameter is selected in the list of parameters, a brief hint about the purpose of the selected parameter is displayed.
- Below the Explanation group is a command bar for mathematical and logical operators that can be used in a formula.
- Under the command panel of mathematical and logical operators there are three tabs:
- Calculation of fees for services, the formula on which will be used in the calculation in the documents "Calculation of fees for services of a preschool institution"
- Calculation of fees for services, the formula on which will be used in the calculation in the documents "Charging fees for the services of a preschool institution"
- Calculation of compensation, the formula on which will be used in the calculation in the documents "Calculation of compensation for parental fees".
In the program, for each of the listed documents, already configured calculation formulas are supplied.
Handbook "Pay rate"
- The “Payment rates” directory (section “Accounting for parental fees”) is designed to maintain a list of parental fee rates, payment rates for educational services and other types of services provided by the institution on a periodic basis.
- In the form of the element of the reference book "Pay rate" you should specify:
- Name - the name of the bet to select from the list.
- Tariff and the rule by which the amount of accrual will be calculated.
- The payment rate can be determined by the following parameters:
- Fixed rate for the period - does not depend on the actual number of visits, a fixed rate for the period is indicated;
- Rate per month - does not depend on the actual number of visits;
- Variable rate - takes into account the actual number of visits per month;
- Rate per day - sets the fee for one day (one visit).
The last three parameters can be specified at the same time. When calculating the amount of accrual, all set parameters will be taken into account.
- When the flag "Fixed rate for the period" is set, the amount of tuition fees for the entire period of the contract is indicated:
The distribution of the amount by periods on the "Accrual order" tab is performed using the "Distribute by periods" button, in the opened form "Fill in by periods" indicate the month from which this rate will be applied, and the number of periods by which the total amount for the period will be divided , specified in the "Amount" field:
Handbook "Privileges for students and pupils"
According to the Law "On Education in the Russian Federation", the founder has the right to reduce the size of the parental fee or not to collect it from certain categories of parents (legal representatives) in the cases and in the manner determined by him.
- The directory "Privileges for students and pupils" (section "Accounting for parental fees") is designed to maintain a list of benefits that are established for privileged categories of citizens:
- The benefit is indicated as a percentage of the payment rate:
Directory "Groups of children's institution"
- The directory "Groups of a children's institution" (section "Accounting for parental fees") is designed to maintain a list of groups of a children's institution by type of services provided. The information from this directory is used for group filling of documents on the parental fee with a list of children who are provided with the service, as well as in the formation of the attendance sheet for children.
Note: for each type of service, the composition of the group is filled in, i.e. a list of children to whom she turns out to be indicated. For each child in the group of a child care institution, the rate of payment for this service and the benefit as a percentage (in the event that the benefit is provided) are indicated. For example, in a kindergarten, a child can, in addition to the main group, attend paid circles (foreign language, swimming, etc.).
- In the directory "Group of a children's institution" the following details are filled in:
- Name of service;
- Hours of work are optional. If the work schedule is not specified, then the production calendar of the Russian Federation will be used when calculating the parental fee;
- The tutor is optional. Used for substitution in the printed form "Children's Attendance Record";
- Nomenclature - a requisite that defines the service being implemented. It is used to automate the process of issuing receipts for payment for the services of a preschool institution.
Note: in the directory "Children's institution groups" there should be at least one group for one type of service.
Directory "Children"
- The directory "Children" (section "Accounting for parental fees") is designed to store information about the pupils of the children's institution.
- The directory has the ability to display a list of children on a specific date with a selection:
- Due on the specified date;
- Everyone, including rejected and retired;
- Exited on the specified date.
- In the form "Child" in the directory "Children" the program fills in the details in which information about the pupil will be stored:
In the "Individual" field, you should specify the child's counterparty, if it already exists in the "Contractors" directory or the counterparty will be created automatically when recording the form according to the data in the "Child (full name)" field.
In the "Date of admission" field, the date of admission of the child to the child care institution is indicated. In the "Date of departure" field, you should enter the date when the child leaves the institution, so that when the documents for the parental fee are autofilled, the departed children are not included in the calculation of the parental fee.
- In the "Parameters of the parental fee for supervision and care" group, which are used when calculating the parental fee:
- Children's institution group - select from the directory "Children's institution groups" a group for visiting which a parental fee is charged (fee for childcare and care), not for visiting additional sections.
- Payment rate - the rate and the rule for calculating the cost of the service, selected from the "Payment rates" directory.
- Benefit - a benefit can be established for privileged categories of citizens, selected from the reference book "Privileges for students and pupils".
- Agreement - an agreement on the provision of this service. Payment under the specified agreement will be taken into account when calculating the compensation for the parental fee (fee for babysitting and child care). To enter a new contract, click the "Create contract" hyperlink.
- The Parent Fee Compensation Options group displays information about the Parent Fee Compensation:
- Payer of the parental fee - the parent or guardian of the child;
- Payer's account - details of the bank account to which the compensation should be transferred;
- Compensation percentage;
- Information valid from - the date when the specified information about the parental fee compensation begins to be valid.
- The hyperlink "The child attends groups" opens the composition of groups of additional educational programs in addition to the main service, which includes supervision and care - drawing, music, physical education, etc.
- By clicking on the "Go to view the entire history" hyperlink, you can see a list of all the groups that the child attended during the entire period of stay in a preschool institution.
- The form "Composition of groups of additional educational programs" indicates information about the section that the child attends:
As well as data on the rate, benefit (if provided) and contract.
- After filling in the necessary information about the child, you should save it by clicking the "Record and close" button.
Version 1.0.27 of the "Accounting department of a state institution" configuration (PROF and basic, rev. 1.0) for "1C:Enterprise 8" has been released.
New in version
Parental fee accounting
In version 1.0.27, the parent fee accounting subsystem has been redesigned:
- Accounting for children by service groups and payment rates has become periodic. The history of the child's stay in a children's institution is saved;
- The inclusion of a child in the service group must be accompanied by the conclusion of a separate agreement. Thus, the presence of a child in a paid group is tied to the calculations in accounting. That is, at each point in time, the child must be under one contract in one group for services;
- A mechanism has been developed for customizing formulas for calculating the amounts of accruals, compensations, issuing receipts as part of parental fee accounting.
The redesign of the parent board subsystem required changes to the metadata structure. At the same time, the new structure contains data that the program cannot automatically fill in when updating the configuration.
Therefore, after updating the configuration, you must manually adjust the parent board accounting to the new accounting requirements.
To facilitate this work, a special report and processing are provided in the configuration for the "Children" directory. They will help identify problems and fix them. For details, see the section “Transition. Problem Analysis. Attention!
The configuration distribution kit includes an instruction file on how to bring the accounting of the parent board to the new accounting requirements. File: RP Correction Instructions.htm.
After installing the distribution, the file will be located in the directory where the configuration template is installed.
New reference book "Settings of payments for the parental fee"
In the "Parental fee settlement settings" reference book, the formulas for calculating the amounts for the documents "Issue receipts", "Parental fee accrual", "Parental fee compensation calculation" are configured and stored.
When updating the configuration, a typical calculation setting is added to the directory.
The typical setting, if necessary, can be adjusted independently. Also in the directory there is an opportunity to return any setting to the standard one (in the form of the element of the directory "Parental payment settings" by clicking the button "All actions - Load the supplied setting").
For more information about the operands available in formulas when setting up parental fee calculations, see the reference manual “Parental fee calculation settings”.
New document "Calculation of Parental Fee Compensation"
The document "Calculation of parental fee compensation" is intended for calculating the amount of parental fee compensation. The calculated amounts of compensation are stored in the new register of information "Parental Fee Compensation Record Book".
Attention!The calculation of the parental fee compensation is made only for the main group of the preschool institution.
Documents "Issuance of receipts", "Parental fee calculation", "Parental fee compensation calculation"
Added the attribute "Calculation settings" to the documents. Calculation of amounts in documents line by line is performed according to the formulas specified in the parent fee calculation settings.
The button "Calculation formula" has been added, which allows you to analyze how the amount in the document line was calculated.
Directory "Children"
In the form of the element of the directory "Children" on the "Services (groups)" tab, the flag in the "Main" column marks the group for services that is considered the main one (the direction of activity of which coincides with the direction of activity specified in the "Settings of accounting parameters" on the tab "Parental fee ").
Information register "Composition of groups of a children's institution"
The register became periodic.
The procedure for registering the inclusion of a child in a service group and his departure from it has changed.
- Previously: the dates of inclusion of the child in the group for the service and his departure from it were set by the dates "Date of inclusion in the group" and "Date of departure from the group";
- Now: the inclusion and removal of a child in a group are made out by two entries in the register for the corresponding dates. When a child leaves a service group, an entry for this group is added on the date of departure and the flag "Child left the group" is set.
A new resource "Agreement" has been added, which links the inclusion of a child in a group of services to calculations.
Attention!When the configuration is updated, the details "Inclusion date in the group" and "Date of departure from the group" will be automatically converted into the corresponding register entries.
But the "Agreement" attribute in the register will be empty. In order for further accounting of the parental fee to be carried out correctly, the contract must be filled out.
How to do this, see the section “Transition. Problem Analysis.
Information register “Parental fee compensation accounting log”
The register is designed to store the values of the calculated amounts of compensation for each child for separate periods.
Entries in the register are formed when posting the documents "Calculation of compensation for parental fees".
Report “Parental Fee Compensation Calculation Sheet”
The report generation algorithm has been changed: the report is generated according to the data of the new register of information "Parental Fee Compensation Accounting Log".
Attention!For earlier periods, i.e. for the periods before the appearance of entries in the Register of Parental Fee Compensation, the report is generated according to the old algorithm.
Transition to new functionality. Problem Analysis
Attention!To switch to the new functionality of accounting for the parental fee in the infobase in which such accounting is already maintained, it is necessary to correct accounting errors, enter data that is not there.
To analyze existing problems and correct them in terms of accounting for parental fees in the directory "Children" by clicking the "Correct errors in accounting for parental fees" button, the following are provided:
- The report "Report on problems in the accounting of the parent fee", which allows you to analyze errors in the accounting of the parent fee in the infobase;
- Processing "Correction of errors in the accounting of the parent fee", which allows you to quickly correct errors in the accounting of the parent fee in the mode of group data change.
"Report on Problems in Parental Fee Accounting"
The report displays a list of children grouped by type of problem:
- For a child in a service group, the pay rate is not completed. That is, the child is included in the group for services, but at the same time, the pay rate is not set in the entry of the information register "Composition of the groups of the children's institution";
- The child is in more than one major service group. That is, in the register of information "Composition of groups of a child institution" for a child there are records with several main groups for services (for these groups for services, the same line of activity that is set in the "Settings of accounting parameters" on the tab "Parental fee" is selected as the main areas of activity on the parental fee);
- The child is included in the group for services without a contract. That is, the child is included in the group for the service, but at the same time, the contract is not specified in the entry of the information register "Composition of the groups of the children's institution";
- The child is included in several groups for services under one contract. That is, in the information register "Composition of groups of a children's institution" there are entries for different groups for services, but the contract for them is the same;
- The child is not included in any service group. That is, in the directory "Children" there is a child for whom there is not a single entry in the information register "Composition of groups of a children's institution."
The report can be generated grouped by children. In this case, all accounting problems will be indicated for each child.
Transition. Treatment
For a more convenient and quick solution of problems in the accounting of the parental fee, the processing "Correction of errors in the accounting of the parental fee" is provided.
Processing allows you to correct errors in the accounting of the parental fee immediately for the list of children. In the tabular part of the processing, in the lines with the pupils of the children's institution, flags are displayed in the columns with the corresponding problems listed above.
Processing can correct the following errors:
- The child is not included in any service groups (flag in the column "Not accepted in groups"). Using processing for selected children, you can add entries to the information register "Composition of groups of a children's institution" by the date indicated in the "Date of admission to the group" variable.
- The child is included in the group for the service without an agreement (flag in the column "No agreement"). With the help of processing for selected children, you can either “Find existing agreements” for which settlements with parents were previously reflected, or “Create new agreements” and substitute them in the records of the information register “Composition of groups of a children's institution”.
If the child is included in several groups for which the same line of activity is set, and when calculating the parental fee, the same agreement with the same line of activity was previously used, then this single agreement will be erroneously substituted for all such groups by processing.
Those. for several groups that include a child, one contract will be affixed. This situation is also erroneous, but it will occur only in some children, and it will be easier to correct it using the same processing.
Accounting for credits and loans
Added new documents for registration of inventory of credits and loans:
- Inventory of credits and loans (f. 0504083);
- Inventory of public debt in securities (f. 0504084);
- Inventory of public debt (f. 0504085).
Printed forms of documents comply with the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n.
Electronic document management with contractors
Added the ability to electronically exchange the "Invoice" document with counterparties.
The Account document can be exchanged with counterparties both as part of a direct exchange (without intermediaries) and through an electronic document management operator.
New document "Invoice for payment from the supplier"
The document was added in order to ensure compliance of the electronic document "Invoice" received from the counterparty in the framework of electronic exchange with the infobase document. Those. this document is the owner of the incoming electronic document "Invoice".
Added the ability to directly upload electronic documents (together with signatures) to a file or to an email address. This feature has been added for all infobase documents whose exchange is supported in the configuration:
- outgoing - "Act on the provision of services", incoming - "Services of third parties";
- outgoing - "Sale of materials", incoming - "Purchase of materials";
- outgoing - "Invoice issued", incoming - "Invoice received";
- outgoing - "Correction invoice issued", incoming - "Correction invoice received";
- outgoing - "Corrective invoice issued", incoming - "Corrective invoice received";
- outgoing - "Invoice", incoming - "Invoice for payment from the supplier".
BSO accounting
New report "BSO Movement"
The report allows you to get information about the movements of a specific form of strict reporting. The report may be useful in analyzing the causes of shortages of forms identified during the inventory of forms of strict accountability.
Document "Inventory of BSO"
The checkbox "Do not combine adjacent ranges of numbers into one range" has been added to the document, which allows you to speed up the process of autocompleting a document if there are problems with autocompleting a document (see the help for the document).
Other changes
Document "Third Party Services"
Added the ability to enter the document "Services of Third Party Organizations" on the basis of an agreement (according to the financing schedule).
Also, the tabular part of the document can be filled in according to the contract data from the document form ("Fill in / Fill in according to the contract data").
Document "Invoice received"
The details "Head" and "Chief Accountant" have been added to the document. Details are used only for the tax reason "Tax agent...", and are intended for filling in the relevant details of the printed form of the invoice.
Document "Invoice"
In the printed form of the document "Invoice" in the columns "Price" and "Amount" of the multiline part of the form, the name of the currency is now displayed in Russian.
Document "Transfer of materials to the side"
In operations on gratuitous transfers of materials to other organizations, the document added the possibility of transferring materials within the framework of CFA 7.
Directory "Contracts"
In the contract form, on the "Additional information" tab in the "Characteristics of obligations" table, now only the characteristics filled in for the current contract are displayed. Previously, all characteristics were displayed, and with a large number of characteristics, this caused inconvenience to work with them.
Accounting for liabilities
Changes were made to the application forms for making changes to the budget obligation and information about the accepted budget obligation of the documents “Application for making changes to the budget obligation (re-registration)” and “Information on the accepted budget obligation” according to the order of the Ministry of Finance of the Russian Federation of December 27, 2013 N 140n.
The behavior of the program has been improved when changing the document-base of the accepted monetary obligation. Now, instead of a warning about the existence of the posted document "Accepted monetary obligation", a question is asked with the possibility of opening the document "Accepted monetary obligation" for its reissuance.
Added the ability to sort the report by the dates of primary documents and operations to the "List of obligations registration" report.
Accounting for fixed assets
Fixed assets and intangible assets received free of charge, Entering fixed assets and intangible assets balances, Posting fixed assets to account 101 (102), Transferring finished products to fixed assets and Acceptance of fixed assets and intangible assets for accounting were added to the fixed assets accounting documents filling in the requisite "Tax base" of the information register "Property tax rates" during their conduct.
In the reports "Statement of residual fixed assets" and "Statement of depreciation" the field "OKOF according to the directory" has been added. Using this field, you can configure the selection by OKOF by choosing a value from the All-Russian Classifier of Fixed Assets reference book.
Report "Analysis of the execution of contracts with suppliers"
Added the ability to display in the report the value of the "Due date" attribute of the "Funding schedule" document, which is displayed in the form of the "Agreements" reference book on the "Financing plan / Terms, amounts" tab.
Report "Report on purchases"
Added the ability to group report data by NFA in the report. This option will allow you to get the total purchase amount for each item for a certain period.
Processing "Filling out the property tax rate"
Added filling in the requisite "Tax base" of the information register "Property tax rates".
Data transfer to "Accounting of a public institution 2.0"
Updated BSU 1.0 -> BSU 2.0 transfer rules. The rules are designed to transfer data to BGU 2.0.25.
Budget classification
The list of classifiers has been updated
The classifier included in the configuration complies with the Order of the Ministry of Finance of Russia No. 65n dated July 1, 2013, as amended. No. 38n dated May 26, 2014, No. 34n dated May 14, 2014, No. 11n dated February 20, 2014, No. 121n dated December 16, 2013 (file federal.clax).
Attention!To update the classifiers, use the "Budget Classification Update Assistant" in the "Accounting - Budget Classification" menu of the program (in the "Enterprise" mode).
Before updating, we recommend that you run a classifier update download test.
Exchange with treasury systems and bank institutions
Updated exchange formats with treasury systems (files OFK.xml, oldOFK.xml).
Updated client-bank formats (file KLBANK.xml).
Attention!When you update the configuration, the formats are not updated. The OFK.xml file should be uploaded to the "Types of exchange formats" directory ("Load formats" button on the "Exchange formats" tab of the "Exchange with treasury and banking systems" form).
In the "Format Download and Update Assistant" window that opens, specify the download source - "A folder on this computer or a computer on the local network" and then follow the instructions of the program.
Exchange with IS RNiP and IS UNP
In the form for filling/editing item settings for the service catalog, a new, more structured interface has been implemented, which should make it easier to work with the settings. There are two interfaces available for use: the new one and the old one.
Regulated accounting reporting
The files containing the set of reports "Plan of financial and economic activity" and "Information on operations with targeted subsidies" (DataFEA.xml file) have been updated.
The delivery includes a set of version 2.0.37 of accounting reporting forms established by orders of the Ministry of Finance of Russia No. 33n dated March 25, 2011 and No. 191n dated December 28, 2010.
Attention!When you update the configuration, the accounting set (staterep.repx file) is not updated. It must be uploaded to the "Types of reports" directory (button "Download reporting sets").
Descriptions of the changes are included in the kit. Information about the version of the set of financial statements and changes in the version can be obtained by clicking the "i" button in the "Regulated Accounting Statement" form.
Regulated tax reporting
Transport tax declaration
The filling of the transport tax declaration has been changed. In the information register "Registration of vehicles" the attribute "Differentiated tax rate" has been added (the "Differentiated" checkbox). If this feature is set, field 100 is filled in the declaration (the number of full years that have passed since the year of manufacture of the vehicle).
Report "Advances on property tax"
Added filling in section 3 of the report "Property tax advances".
Added a button to open the register "Property tax rates" from the report form;
Expansion of the range of forms of regulated reporting
The following has been added to the regulated reporting forms:
- Report of small and medium-sized businesses (SMEs) on the generation, use, neutralization and disposal of waste (approved by Order of the Ministry of Natural Resources of the Russian Federation dated 09.12.2010 No. 542). The form is applied starting from the 2010 report;
- statistics form No. 1-RZh "Information on the level of prices in the housing market" (approved by order of Rosstat dated 03.08.2011 No. 344). The form is applied starting from the report for the 1st quarter of 2012;
- statistics form No. 1-GS "Information on the composition of employees who held public positions and positions of the state civil service, by gender, age, length of service in public service, education" (approved by order of Rosstat dated July 18, 2013 No. 285). The form has been applied since the September 2013 report;
- statistics form No. 1-MS "Information on the composition of employees who filled municipal positions and positions in the municipal service, by gender, age, length of service in municipal service, education" (approved by order of Rosstat dated July 18, 2013 No. 285). The form has been applied since the September 2013 report.
Methodical changes
The VAT return as amended by Order No. 104n of the Ministry of Finance of Russia dated 15.10.2009 (as amended by Order No. 36n of the Ministry of Finance of Russia dated 21.04.2010) was amended in accordance with the letter of the Federal Tax Service of Russia dated 24.06.2014 No. GD -4-3/ [email protected]
Accounting department of a state institution. Edition 2
10.11.2014
Accountingparental fees
Settlements with parents for the maintenance of children in preschool institutions, for training in institutions of additional education, for additional educational services
parental board
Accountingparental feesin the program "1C: Accounting of a state institution 8", rev.2
Accounting documentsparental fees
Accounts for accounting for settlementsparental board
Accounting technologyparental fees
Entering initial information
Completing the "Pay Rates" directory
Filling out the directory "Benefits for students and pupils"
Initial filling of the directory "Groups of children's institution"
Entering information about children
Entering information about the child
Entering the composition of groups by type of service
Entering incoming balances
Compensation settingparental fees
Create calculation settings forparental board
current account
Calculation of fees for preschool services
Issue receipts for payment
Admissionparental fees
Admissionparental feesnon-cash
Admissionparental feesto the cash desk of the institution
Formation of the Attendance Record for Children
accrualparental fees
The document "Charging fees for the services of a preschool institution"
Compensation calculationparental fees
Accounting registers for settlementsparental board
Report "Statement of settlements with parents"
Report "Analysis of accruals"
Report "Report on payment of receipts"
Report "Summary sheet for the calculation of compensationparental fees"
According to the Law of the Russian Federation dated December 29, 2012 N 273-FZ "On Education in the Russian Federation", hereinafter - Law, preschool educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of preschool education, childcare and care.
Preschool education is aimed at the formation of a general culture, the development of physical, intellectual, moral, aesthetic and personal qualities, the formation of the prerequisites for educational activities, the preservation and strengthening of the health of preschool children. Educational programs of preschool education are aimed at the versatile development of preschool children, taking into account their age and individual characteristics, including the achievement by children of preschool age of the level of development necessary and sufficient for their successful mastering of educational programs of primary general education, based on an individual approach to children of preschool age and activities specific to preschool children.
The basis for the emergence of educational relations is the administrative act of the organization carrying out educational activities, on the admission of a person to study in this organization. According to paragraph 2 of Article 53 of the Law in the case of admission to study in educational programs of preschool education, the issuance of an administrative act on the admission of a person to study in an organization carrying out educational activities is preceded by conclusion of an agreement on education.
The agreement on education is concluded in a simple written form between the organization carrying out educational activities and the person enrolled for training (parents (legal representatives) of a minor) ( Clause 1 of Art. 54 Laws ).
Preschool educational organizations have the right to carry out educational activities under additional general developmental programs, the implementation of which is not the main goal of their activities.
Additional education children is aimed at the formation and development of the creative abilities of children, the satisfaction of their individual needs for intellectual, moral and physical improvement, the formation of a culture of a healthy and safe lifestyle, health promotion, as well as the organization of their free time. Additional education of children ensures their adaptation to life in society, professional orientation, as well as the identification and support of children who have shown outstanding abilities. Additional general education programs for children should take into account the age and individual characteristics of children.
Organizations carrying out educational activities are entitled to carry out these activities at the expense of individuals and (or) legal entities under contracts for the provision of paid educational services. Paid educational services represent the implementation of educational activities on assignments and at the expense of individuals and (or) legal entities under contracts for the provision of paid educational services. Income from the provision of paid educational services is used by these organizations in accordance with the statutory goals. The procedure for the provision of paid educational services is regulated Government Decree of August 15, 2013 N 706.
At the same time, paid educational services cannot be provided instead of educational activities, the financial support of which is carried out at the expense of the budgetary allocations of the federal budget, the budgets of the constituent entities of the Russian Federation, and local budgets. The funds received by the performers in the provision of such paid educational services are returned to the persons who paid for these services. Organizations carrying out educational activities at the expense of the budgetary allocations of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets, have the right to provide paid educational services at the expense of individuals, which are not provided for by the established state or municipal task or agreement on the provision of subsidies for reimbursement of costs, at the same provision of the same services.
According to p.p. 3 , 4 , 5 st. 54 Laws the agreement on education concluded upon admission to study at the expense of an individual (hereinafter referred to as the agreement on the provision of paid educational services), indicates the full cost of paid educational services and the procedure for their payment. An increase in the cost of paid educational services after the conclusion of such an agreement is not allowed, with the exception of an increase in the cost of these services, taking into account the level of inflation provided for by the main characteristics of the federal budget for the next financial year and planning period. An organization carrying out educational activities has the right to reduce the cost of paid educational services under an agreement on the provision of paid educational services, taking into account the coverage of the missing cost of paid educational services at the expense of this organization's own funds, including funds received from income-generating activities, voluntary donations and earmarked contributions. individuals and (or) legal entities. The grounds and procedure for reducing the cost of paid educational services are established by local regulations and brought to the attention of students.
Educational activities educational organizations for educational programs subject to mandatory licensing. Licensing of educational activities is carried out by the licensing body - the federal state authority in the field of education or the executive authority of the subject of the Russian Federation, exercising the delegated powers of the Russian Federation in the field of education, in accordance with the powers established articles 6 and 7 of this federal law. ( Clause 3 of Art. 91 Law ).
According to Article 65 of the Law for looking after and caring for a child, the founder of an organization carrying out educational activities has the right installfeecharged from parents(legal representatives) (hereinafter - parental pay), and its size, unless otherwise provided by this Federal Law. The founder has the right to reduce the amountparental fees or not to collect it from certain categories of parents (legal representatives) in the cases and in the manner determined by him. For the supervision and care of disabled children, orphans and children left without parental care, as well as children with tuberculosis intoxication studying in state and municipal educational organizations implementing the educational program of preschool education, parental fee not charged.
For the purpose of material support for the upbringing and education of children attending educational organizations that implement the educational program of preschool education, parents (legal representatives) compensated in the amount established by the regulatory legal acts of the constituent entities of the Russian Federation, but at least twenty percent of the average sizeparental feesfor care and attention for children in state and municipal educational institutions located on the territory of the corresponding subject of the Russian Federation, for the first child, at least fifty percent the amount of such payment for the second child, at least seventy percent the amount of such payment for the third child and subsequent children. The average size parental fee for the supervision and care of children in state and municipal educational organizations is established by the state authorities of the constituent entity of the Russian Federation. One of the parents (legal representatives) who contributed parental fee for the supervision and care of children in the relevant educational organization.
It is not allowed to include expenses for the implementation of the educational program of preschool education, as well as expenses for the maintenance of real estate state and municipal educational organizations implementing the educational program of preschool education, inparental feefor looking after and caring for a child in such organizations.
In accordance with federal law dated 06.10.2003 No. 131-FZ "On the General Principles of the Organization of Local Self-Government in the Russian Federation" the organization of the provision of public and free primary general education according to the main general educational programs, the organization of the provision of additional education to children (with the exception of the provision of additional education to children in institutions of regional significance) and public free preschool education on the territory of the municipality ( pp. 11 art. fifteen ).
In accordance with the current legislation, executive authorities establish full-time and part-time pre-school institutions, boarding schools, schools for additional education of children.
In such institutions, the following paid services are provided:
supervision and care of children in a preschool institution (kindergartens, nurseries);
teaching children in institutions of additional education;
supervision and care of children in boarding schools;
additional education in a preschool institution;
classes in circles.
Monthly rate parental fee approved by local executive authorities. For privileged categories, a rate may be set as a percentage of the main rate or a reduced rate. For some categories of pupils, a monthly rate may be set that is not tied to the basic monthly rate, or a rate per day (per lesson).
Accounting for settlementsparental board