When working in the 1C 8.3 Accounting program, input errors are not that rare. Of course, the human factor does not always play a role, but it also plays a big role.
Let's assume that the program reflects the fact of purchase or sale of a product. After some time, it turns out that the data entered was incorrect. The reasons are not important to us. The main thing to understand is that making changes to previously completed documents is not always correct. This can lead to disastrous consequences and break the logic of the data. That's right - make an adjustment in 1C for the previous period using the relevant documents.
Adjustment of receipt and invoice from supplier to decrease
Let's look at a specific situation. On October 11, 2017, our organization LLC Confetprom purchased one pair of rubber gloves from a supplier at a price of 25 rubles per pair. After some time, it became clear that incorrect data had been entered into the program.
It turns out that the supplier changed the price for us, which was 22 rubles. Unfortunately, this information was not conveyed to the employee who made the purchase of gloves in the program, and he made a mistake.
In order to correct a previously created receipt document, there is an adjustment to it. You can enter the adjustment document directly from the receipt itself, as shown in the figure below.
The program filled in all the data automatically. Please note that on the first tab “Main” in our example, the “Recover VAT in the sales book” checkbox is selected. The fact is that the price and, as a result, the cost of the gloves was reduced. In this regard, we need the previously deductible VAT to be restored in the sales book.
Also here you can indicate how the created adjustment should be reflected: in all sections of accounting or only for VAT.
By going to the “Products” tab, we see that our rubber gloves with all other data have already been added to the corresponding tabular part. In this case, the string itself is divided into two substrings. The upper part contains data from the primary receipt document, and the lower part contains the adjustment.
In our case, the price of gloves has changed downwards from 25 rubles to 22 rubles. We reflected this change in the second line.
Let's make adjustments and check the formed movements. As can be seen in the figure below, the cost of rubber gloves has been adjusted by 3 rubles. A VAT adjustment was also made to the amount of 18% of this cost. It amounted to 54 kopecks.
After completing the adjustment, we can do the same. This is done in a manner similar to registration from the receipt of goods.
Adjustment of sales and invoices from the seller
Situations when it is necessary to adjust the primary document up or down, carried out in previous periods, may also arise when selling goods. In such a situation, you can safely use the instructions described above.
An implementation adjustment in 1C 8.3, just like a receipt adjustment, is created on the basis of a primary document. The set of fields is quite similar. Only the movements created in the program differ.
Adjustments and corrections to receipts and sales and in 1C: Accounting8
Adjustments and corrections
According to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, two concepts are distinguished:
making adjustments
error correction.
Adjustment– a change in the original cost of a product or service that occurs after shipment by mutual agreement of the supplier and buyer.
Error- incorrect information initially indicated on the invoice, for example, incorrect TIN/KPP, address of the shipper or consignee, etc.
In accordance with this, the order of formation of the documents themselves has changed in detail.
Adjustments (steps instructions)
An adjustment in the program is formed as a document “Receipt of goods and services” or “Sales of goods and services”.
Adjustment of receipts
Cost reduction
If the original cost decreases, the adjustment invoice will be reflected in part 2 of the log of received and issued invoices.
The sales ledger will reflect the adjustment invoice. The entry in the sales book must relate to the period in which the registered document was received by the organization.
After this, the previously accepted deduction should be restored in the amount of the difference between the tax amount before and after the adjustment.
Increase in cost
If the initial purchase price increases, the adjustment invoice will be reflected in part 2 of the journal of received and issued invoices.
The entry in the purchase book must relate to the period in which the buyer will have both an adjustment invoice and a primary document for changing the terms of delivery (contract, additional agreement, etc.).
The buyer can accept a deduction in the amount of the difference between the VAT amount before and after the adjustment.
The procedure for generating documents (for more details, see
1. Create a new document “Receipt of goods and services” in the document journal “Receipt of goods and services”, on the “Adjustment” tab. In this case, the “Adjustment” subtype will be automatically installed in the document. If the document was not created on the specified tab, just change the subtype in it by clicking on the “document subtype” link and selecting the “Adjustment” subtype.
2. In the “Correct.doc.” field select the receipt document to be adjusted. After selection, the program will offer to fill out the tabular part based on the corrected (source) document. If the answer is positive, the rows from the tabular part of the source document will be transferred to the tabular part of the adjustment document. In case of refusal, the user will fill out the tabular part independently.
3. If the PRICE and QUANTITY in the adjustment document have not changed, they must be left unchanged. The data in the columns “Amount of difference” and “Amount of VAT difference” should be filled in only if they changed as a result of adjustments (if they decreased, then with a minus). If there is no difference in the amount and VAT amount, the values in the “Amount Difference” and/or “Amount VAT Difference” columns should be cleared.
4. A separate standard operation must be configured for adjustment documents. You can do this by copying a standard transaction for a regular receipt, and then correct the VAT correspondence.
5. Post the “Receipt of goods and services” document. Next, using the “Enter invoice” link, an invoice is created with the invoice type “Adjustment”:
6. Post the invoice.
Implementation adjustments
Cost reduction
If the original cost decreases, the adjustment invoice will be reflected in part 1 of the log of received and issued invoices.
In the purchase book, the adjustment invoice is reflected in the period when the adjustment invoice is issued and there are primary documents for changing the terms of delivery.
After this, the organization has the right to deduct the difference between the amount of VAT before and after the adjustment.
Increase in cost
If the original cost increases, the adjustment invoice is recorded in part 1 of the log of received and issued invoices.
The adjustment invoice will be reflected in the sales ledger. If the shipment and adjustment took place in the same quarter, the registration should be reflected in the sales ledger for that quarter.
If the shipment occurred in one quarter, and the adjustment occurred in another, the registration will be reflected in an additional sheet of the sales book for the quarter in which the shipment took place. In this case, the entry of data on the adjustment invoice in the additional sheet will be reflected with a positive value, that is, without the minus sign. VAT payable is calculated in the amount of the difference between the tax amount before and after the adjustment. The accrual must be dated to the quarter in which the shipment took place.
There are often situations when, after some time, errors are discovered in previously entered documents. In such cases, it is necessary to adjust the document.
Many people go into the document “retroactively”, correct it and repost it. This method of correcting your own mistakes can lead to serious errors and consequences. In addition, it is often necessary to simply document discrepancies in data for further proceedings with the supplier.
It is correct to make such changes using the 1C documents “Adjustment of receipts” and “Adjustment of sales”. Let's look at step-by-step instructions on how to work with them in 1C 8.3
Example of registration of a downward adjustment of receipts
For example, let’s take the document “Receipts (acts, invoices)”. Adjusting the implementation in 1C 8.3 is absolutely the same as the entry. Let's say that two months ago we issued a document where we receive some goods worth 8,997.76 rubles.
After arrival we begin to sell the goods.
After some time, we discovered an error in the receipt document. The price should be different, for example, 223 rubles. The amount, respectively, is 9,143 rubles.
Discrepancies arise:
- in mutual settlements;
- in VAT accounting.
To record and correct this situation, there is a document “Receipt Adjustment”.
Adjustment can be of two types:
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- Correction in primary documents.
- Adjustment by agreement of the parties.
The differences are that in the first case we simply correct our error found in the primary document. In this case, all columns of the tabular section are available for editing. Can .
When making adjustments by agreement of the parties, that is, when the parties agreed that the terms of delivery change (the price or quantity changes), the column with the VAT rate cannot be edited. But you can check the “ ” checkbox and also create a corrected invoice in 1C 8.3.
An example of adjusting receipts for the previous period downward:
In addition, it is possible to choose where the adjustment will be reflected:
- in all sections of accounting;
- only for VAT accounting;
- only in printed form (if the original document is corrected).
Let's look at the transactions that the adjustment document created in 1C:
As you can see, the document corrects the difference in invoice 60.01 and VAT (invoice 19.03). Moreover, if after the change the amount decreases, the VAT is reversed, and the 60th account is posted as a debit.
It is clear to any practicing accountant that the more accurate the primary information intended for accounting in the 1C program, the more true the mutual settlements with counterparties and analytical reports in all possible aspects will be compiled on the basis of it. However, for various reasons, the primary accounting documents for the receipt of goods are often replaced, and accounting data must be adjusted accordingly. Let's look at how the adjustment of receipts in 1C is carried out using the example of the 1C: Accounting 8 program.
Everyone makes mistakes
Errors in the primary receipt documentation can arise for completely different reasons:
- The human factor - inattention, workload, simultaneous performance of several tasks lead to an inevitable reality: the goods were shipped by the supplier with incorrectly executed documents, and accordingly, the receipt in the 1C program was also incorrectly executed;
- A change in the buyer’s details may coincide with the period of registration of vacation documentation, as a result of which the primary shipping documents seem to be drawn up correctly, but with the old details, which again requires re-registration and adjustments.
If it is difficult to do anything about the presence of a negative human factor in the work, then it is now easy to check the relevance of the details of your counterparty: the Federal Tax Service of Russia has developed an online service that allows you to check the TIN and KPP of any legal entity. In 1C: Accounting, ed. 3.0 this service is connected and the user can access it when entering data for a new counterparty or when changing the data of an existing one. Such simple precautions will allow you to insure against the occurrence of annoying inaccuracies and amendments to the accounting journals of invoices, to the documents themselves, to the books of purchases and sales.
An error has been detected - what to do?
Typically, erroneous information is entered simultaneously into the shipment note or service receipt and into the invoice. However, practice does not exclude situations that allow the possibility of inaccuracy in only one of them.
So, the discrepancy between the documents and the real state of affairs was somehow revealed by one of the parties to the transaction: the seller or the buyer. The situation is corrected as follows:
- The counterparty, who is the seller, provides corrected copies of the receipt documents;
- The counterparty, who is the buyer, accepts them and registers them;
- If this inaccuracy directly affects the information maintained in the software application, this error is eliminated by adjusting the credentials.
Correction of primary documentation is regulated by Part 7 of Art. 9 of Law No. 402-FZ and involves making adjustments to the details of the receipt document without the consent of the parties, only upon notification of the second party to the agreement:
- The cost of any of the document positions;
- Quantities of any of the positions;
- Amounts.
When working with VAT and making an error in the invoice, the counterparty selling the product or service must draw up a correct invoice, including the number and date of correction; correction actions are regulated by the relevant regulations.
- Changing the original accounting document (except for electronic versions, the technical features of which exclude this option);
- Preparation of a new, corrective copy.
Changing the terms of the transaction
Economic activity in various spheres has a distinctive feature of constant movement, depending on economic, financial and other reasons. As a result, the terms of already completed transactions (receipt or sale) are often revised:
- Price per unit of shipped products or services provided (in case of discounts, changes in the exchange rate when this item is indicated in the contract, etc.);
- Quantity: in fact, a different volume of inventory items is shipped, different from what was initially indicated;
- Price and quantity at the same time.
In such a situation, an adjustment is made by agreement of the parties; in the 1C software it corresponds to the document “Receipt Adjustment”.
Implementation of corrections in 1C
1C: Accounting 8 provides for the entry on the buyer’s side of primary shipment documents corrected by the supplier a specialized document - “Receipt Adjustment”, designed to work both with system units of monetary measurements and for conventional units specified in the agreement between the parties.
The header (top part) of the document is a set of several fields:
- Type of operation - involves selecting one of the options from the proposed list:
- “Correction in primary documents” - in case an error is identified and corrections are registered according to the supplier’s data;
- “Adjustment by agreement of the parties” - to reflect in the buyer’s accounting an operation to change the cost and/or quantity of goods (works, services) purchased under the contract. If you receive an adjustment or corrected invoice from the seller, you should select this option.
- The document number and date are generated automatically and, if necessary, can be changed manually;
- The “Organization” field is filled in in accordance with the basic settings of the program or manually - this is the name of the party that purchased the goods (work, services);
- The “Adjust” radio switch block allows you to select one of the mandatory options, which provide for either only changing VAT data, or VAT in combination with accounting and tax accounting data.
- The “Base” field allows you to select the original receipt document, which is intended for correction. Based on this selected document, the corresponding tabular sections will be filled in.
After filling in the initial data based on the primary receipt document or manually, you should change the adjustment data: quantity, cost, or both.
Changes in VAT accounting and data on its accounts will be determined by the movement of the document and the transactions generated by it. They entirely depend on the selected type of transaction, the order of reflection, the tax period in which the corrected receipt is registered, as well as on the sign of the correction: whether an increase or decrease in the original amount is registered.
The “Additional” tab provides the opportunity to enter additional information to be displayed on a printed invoice and indicate the item of other income and expenses to assign the corresponding amounts to it.
In the footer of the document (its lower part), based on the “Receipt Adjustment” carried out, using the “Enter Invoice” hyperlink, you can register the corrected invoice received. The “Corrected document” hyperlink will allow you to go to the original receipt document containing data not affected by the adjustment.
Decrease/increase in cost
What happens to adjustment invoices in 1C, and where can you then look for the changes they implement in tax accounting?
Reduction of initial cost
The adjustment invoice in this case will be reflected in section 2 of the invoice journal. To create an entry in the Purchase Book at the end of the tax period, VAT regulatory documents are completed with filling out information on the deduction: the previously accepted deduction is subject to restoration in the amount corresponding to the difference between the original tax amount and after changes are made.
Increase in initial cost
Just as in the case of a decrease in the original cost, the corrective invoice will be reflected in section 2 of the accounting journal of received and issued invoices. The purchasing organization has the right to accept a deduction in the amount corresponding to the difference between the amount of the original tax and its amount after making changes.
It happens that after purchasing a product or selling it, it becomes necessary to adjust the written primary document. Such actions can be initiated by the supplier or buyer if they discover an error in the execution of the initial delivery documents, or by us ourselves, for example, when any shortages or surpluses of goods are discovered upon receipt of goods.
Documents created and posted over a certain period of time cannot in all cases be corrected, or at least corrected correctly. For example, it is impossible to make changes to documents in a closed period: adjusting the receipts of previous years in 1C 8.3 may entail the re-posting of many dependent documents, and as a result - a distortion of the amounts of revenue, taxes, etc. It is more correct to reflect this operation using the separate documents provided in the 1C system.
Document “Adjustment of receipts” in 1C 8.3 when purchasing goods
You can make adjustments after purchasing the required product through the document of the same name in “Purchases”.
And also using the “Create based on” button directly from the receipt or add manually to the list of documents. In the case when a new document is created to change the implementation, it must indicate the delivery document whose data will be adjusted.
If a corrective document is entered on the basis of a delivery document, then information about the corresponding receipt will be filled in automatically and there will be no need to enter it manually. You can create the necessary documents “based on”, alternatively, from the receipt document itself, or from a list of them.
In this case, on the “Products” tab, the quantity and other figures are copied into the “Before change” line from the original posted receipt document, so this line is not available for editing. The “After change” line is automatically filled with similar values, but it is available for entering data that has been changed. You can change, reduce or increase the quantity of goods received, as well as adjust the price if the price unexpectedly changes, for example, while the goods were traveling from the supplier or the invoice operator entered erroneous data into the accounting system.
When you change the documents used to formalize the receipt, changes also arise in mutual settlements with suppliers. At the same time, it is important not to forget to make changes to VAT accounting.
For example, when correcting receipts downward, you must check the “Restore VAT in the sales book” flag to restore the VAT previously taken into account for deduction. After this, the program generates a corresponding sales book entry. This becomes possible by selecting the type of required operation “Adjustment by agreement of the parties.” In this case, the VAT rate in “Goods” cannot be changed.
You can also indicate in the document whether these changes need to be reflected in all relevant accounting sections or only changes to VAT accounting should be made. Postings reflect the restoration of VAT and record data on adjustments to the cost of goods.
If the operation “Correction in primary documents” is selected, corrections will be directed to errors in the primary documents. Here, in order to make adjustments, all columns of the tabular section are available for change. You can also generate adjustment movements for VAT.
Based on the selected acquisition adjustment documents, you can create an “Invoice received”. Data is entered using the “Create based on” button from the document itself or from the list of documents for the purchase of goods.
If the cost of purchased goods increases, it is necessary to prepare the document “Creating purchase ledger entries” and fill out the “VAT deduction” tab.
Document “Adjustment of sales” in 1C 8.3 when purchasing goods
The “Create based on” button allows you to generate a new document from the implementation or manually add adjustments to the list of documents.
When a new document is created, if it was generated through “Add from the list of adjustment documents,” you need to make sure that it contains the sales document whose data will be adjusted.
When sales data changes, not only mutual settlements with the buyer are subject to change, but also revenue, and, accordingly, the financial result of the company’s activities.
You need to adjust sales downward in 1C: Accounting in the same way as adjusting receipts: select an operation (this can be either an adjustment by agreement or making the necessary corrections in the primary documents) and make changes to the quantity or cost of goods sold in the corresponding columns in the context each position of the nomenclature.
Similarly, we choose how to display the operation - in all relevant sections or in one VAT account. When you select “In all sections of accounting,” the adjustment generates movements in accounting and tax accounting, as well as movements in VAT accounting registers.
If you select “Only in VAT accounting”, movements are generated only according to VAT accounting registers, and in accounting and accounting records you will have to reflect the adjustment manually. If you select “Print form only”, no movements are generated.
Based on this, you can also issue a correction invoice.
When creating purchase ledger entries, adjustment invoices for the “Adjustment of receipts and sales” documents go there.
When generating the “VAT Declaration” regulatory report, which can be opened and generated in the “Reports” section, adjustment invoices are included in the automatically completed declaration.
Thus, the 1C program has quite flexible and convenient mechanisms for reflecting various actions for the receipt and sale of products, the use of which will help to avoid accounting errors or lengthy re-transfer operations.
