Advice 1: How to record service transactions

Some employers in the process of business activities the companies use services of third parties. As a rule, such work should be associated with the production and sale of products, that is, they must be economically justified. These services should be reflected in the account.
How to record service transactions
You will need
  • - documents (invoice, act, extract from the settlement account, etc.).
Instruction
1
To reflect this or that service, first obtain the documents confirming the fact of execution of work. All documentation must be well-formed. Be sure to sign a contract with the company that provides you services.
2
In the implementation of works, will receive act services. Also for deduction of VAT must be furnished in the invoice. Act develop on their own, since Russian legislation has not been approved unified form.
3
In accounting on the basis of act services make the following posting: D26 K60 (76) – shows the amount of expenses (excluding VAT) associated with the received service.
4
On the basis of a tax document (invoice) will reflect the amount of incoming value added tax, do it with the help of recording: D19 K60 (76).
5
After making payment to the contractor for the rendered services on the basis of the statement of settlement of accounts and payment orders in the accounting make the following posting: D60 (76) K51. If payment is made in cash (i.e. through cash organization), on the basis of debit orders record: D60 (76) C50.
6
Show the deduction of the amount of value added tax. To do this, make the following entries: Д68 subaccount "VAT" K19. Include the VAT amount in the purchase book, recheck the correctness of the document date and number.
7
Write off the cost of cost of sales in the accounting records reflect this as follows: D90 subaccount "Cost of sales" К26.
Useful advice
The expenditures that were made in obtaining services deductible when calculating income tax. But it can be done in that case, if the expenses are economically justified and confirmed, that is accompanied by all necessary documents.

Advice 2: How to include transaction 1C

1C: Enterprise is a powerful software for bookkeeping and accounting personnel in the enterprise. This program gives the possibility of simultaneous work of multiple users.
How to include transaction 1C
You will need
  • computer;
  • - installed software 1C.
Instruction
1
Run 1C, select your database and select "Configurator", then select "Users". From the list, select the user, click on his name, right click, select "Properties". Change his rights. Save the changes.
2
Perform a backup of the md file's metadata to maintain transactions in 1C. Go to the Configurator, select the "permissions" tab, select the permission set and modify the necessary items to activate the transaction in 1C: Enterprise. Next, go to user mode. Go to the posting log, select "Actions", click "Insert transaction" or press F8.
3
Complete the journal entry on the basis of primary documents. To do this, select the document "Operation" and carry out the necessary wiring. With the introduction of the document in the journal transaction is generated automatically, based on the details you've installed.
4
To view the transactions generated for a specific document, select "journal entries", select the document title, e.g. "Receipt of materials". Please note that in the posting window, you will not be able to make any changes. Combines one or more transactions.
5
First, open the transaction to view existing Postings, click on "Open" operation on the toolbar. In this window you can also see the date, amount, number and content of the operation. The document for which you successfully completed transaction are marked with a red pointer. If the document is not held, this means that there are no accounting entries. When certain operations are performed, the document is printed in advance, and it is unknown whether or not this business transaction, there is not a transaction.
6
To disable this feature, click the row of the document, right-click, click "to Do not approved", then select "Yes". To enable transaction document, open it by double-clicking in the details window, click the "OK"button.
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