The main questions about batch accounting. “Part accounting” and how “I” understand it...Part accounting in 1s 8.2

To set up batch accounting in 1C 8.3 you need to:

1. In the accounting parameters settings: Administration – – Setting up the chart of accounts, in Inventory accounting, check the box By batches (receipt documents):

2. In the accounting policy settings: Main – Accounting policy, on the Inventory tab, set the method of estimating inventory – by FIFO. This method assumes that goods are received in separate batches and each batch of one product is accounted for separately:

After these settings, a new Batch subaccount appears in the inventory accounts:

Important! When specifying the VAT rate of 0% and Without VAT in receipt and sale documents, as well as when using a simplified taxation system in the 1C 8.3 Accounting program, batch accounting is maintained, regardless of the program settings.

Receipt of batches to the warehouse

In documents for the receipt of goods and materials, the filling of the document does not change and remains standard, as for all other receipts:

Only the analytics in the postings are changed, a new Batch sub-account is filled in:

Important! If another organization is entered in the 1C 8.3 database that does not keep batch records, that is, the accounting policy sets write-off at the average cost, then in the documents the receipt will also be reflected in the batch postings, but the write-off occurs at the average cost.

Sales of batches

Write-off of batches, no matter in what way - sales or release into production, etc. the cost price is written off FIFO.

Let's look at an implementation example.

To reflect batches in the tabular part of the document, you need to use the More – Change Form button to add the Receipt Document column:

By default, in 1C 8.3, the posting document is entered automatically, but it can be entered manually:

To display all available parties, click Generate. Capitalization documents for which there are balances as of the date of the period are reflected:

In document postings, the cost price is formed according to the FIFO principle:

Important! If another organization is entered in the 1C 8.3 database that does not keep batch records, that is, the accounting policy sets write-off at the average cost, then in the write-off documents there will be one entry for writing off the cost and its amount is calculated at the average. Party analytics will not be filled in:

Important! When using batch accounting in 1C 8.3, the cost is formed only when written off and is not adjusted at the end of the month, as with the “average cost” method.

Late entry of receipt documents

If receipt documents are not entered in a timely manner, then a situation may arise when the batches are not written off according to the FIFO principle. In order to restore the correct write-off of batches in 1C 8.3, it is necessary to re-post the documents. Restoring the sequence of documents is implemented using the Group reposting of documents command in the Operations section:

Or use the processing Reposting documents for the month when closing the month:

Batch information

Information on batches in 1C 8.3 can be viewed in the Account balance sheet report from the Reports section – Account balance sheet:

In order for batches to be reflected in the report, you need to check the Batch checkbox in the settings of the 1C 8.3 program:

You can figure out where which documents and reference books are located, what actions the program takes automatically and which you will have to do yourself, how to customize the program “for yourself,” what order of paperwork and regulatory reporting applies in the program - you can learn all this from. For more information about the course, watch the following video:

→ “Receipt from processing”

→ “Batch (manual accounting)”

→ “Movement of goods.”

A batch is a source of data about the document that formed the batch, a party to a transaction, an agreement, or the price of an item. The batch allows you to display the exact valuation of inventory and, during the write-off of batches, carry out the sequence of repayment of batches (initial by date of receipt, FIFO, average).

To redeem batches the following is carried out:

→ selection of stocks that match certain filters;

→ from those that are suitable, receipts written off by time are selected.

When selecting a batch, enterprises act as filters, since inventories belong to a specific enterprise. Redemption of lots occurs:

→ within the enterprise;

→ within the framework of an accounting account → inventory items of the same item can be accepted for accounting on different accounts (repayment occurs within the same account, for example, batches of small and medium-sized products are not mixed with the same inventory items, but products).

Analytical inventory accounting can be carried out in a configuration by item (inventory), warehouses and batches. The exceptions are production accounts 23 “Production” and 24 “Defects” (“Chart of Accounts”).

Chart of Accounts

To save data on inventory items, use the “Nomenclature” directory, and to record inventory disposals. You can see batch balances using the “Subconto Analysis” report (“Subconto Analysis”).

Subconto analysis

Other materials on the topic:
empty value , evaluation , receipt from processing , accounting chart of accounts, inventory accounting, subconto analysis, return of goods from the buyer, batch accounting,

Batch accounting of inventory items.

The program maintains batch accounting of inventory items. Cost calculation can be made using one of the selected methods: FIFO, LIFO or weighted average cost. The cost calculation method is established for each of its own legal entity.

For the company as a whole, the cost is calculated as a set of final data for each of the legal entities included in its composition. Cost calculation depends on the established option for controlling balances: by company, legal entity, analytical feature management accounting or for the company as a whole. For example, if control of balances for a company is established, then goods belonging to the company specified in the document will be written off first, and then goods of all other companies. In this case, the write-off method that is established for the legal entity of the company selected in the document will be used.

The cost calculation method is the same for accounting and management accounting.

When registering the receipt of goods and materials, the program provides the ability to indicate certain characteristics of the incoming consignment: CCD number (cargo customs declaration), country of origin, property (color, size, etc.), which in particular ensures batch accounting by number (CCD) and countries of origin in the case of accounting for imported goods and materials. When registering the expense of inventory items (issue, transfer, write-off), you are given the opportunity to select a specific write-off batch in the document.

Party records are maintained separately for each financially responsible person.

Party accounting can also be carried out in terms of various types properties of the nomenclature. Let's explain this with an example.

Example. The warehouse received 5 pairs of black sneakers and 5 pairs of white sneakers. When registering an incoming document, two different entries must be entered into the specification - 5 pairs of sneakers with the batch property value "black" and 5 pairs of sneakers with the batch property value "white". Subsequently, when writing off, you can select the appropriate batch and ship, say, 3 pairs of white sneakers and 2 pairs of black sneakers.

In modern 1C releases, which allow you to work with goods in warehouses, you can use the function of keeping records of goods by receipt batches. Let's look at what it is, when it may be required and how to set up batch accounting in 1C 8.3.

Batch accounting in 1C is a method of accounting for goods in warehouses in which a receipt document is assigned to each batch in the program and a new sub-account “Batch” appears in the program.

In fact, a specific unit of goods has its own purchase price, supplier and other details of receipt. This may be required, for example, for goods with a limited shelf life, medical drugs, or when a defective product is discovered in one of the batches. In this case, you can determine at what price to return to the supplier. In addition, batch accounting can act as an analytical tool for making management decisions and increasing sales efficiency. Also, keeping records by batch makes adjustments to tax and accounting reporting.

Keeping batch records affects the calculation of the cost of goods, which in 1C can be calculated in several ways:

calculation of the average cost for all batches. In this way, the cost is calculated when batch accounting is not maintained. In this case, the total cost of all purchased goods of this article is divided by the quantity;

FIFO (the batch that was purchased first is sold first). This method of writing off and calculating cost is available in 1C. Often used and logically justified in most typical situations;

LIFO (the batch that was purchased last is sold first). The method is applicable in case of strong price surges, during periods of intense inflation growth and other situations when it is beneficial for the enterprise to show certain results for tax accounting;

RAUZ is an advanced analytical cost accounting that allows you to analyze the cost structure of an enterprise with high accuracy. In 1C this tool is also available for selection. If this option is installed, the cost will be calculated in a separate document.

If the enterprise did not keep records by batch, then when switching to a new accounting method, it is necessary to make the necessary settings in 1C, and it is better to re-post the documents of receipt and write-off of goods.

Let's look at how to do this in . The menu item containing the settings is located on the main page of the program in the settings section. Here we select “Organizations”:

After opening the list of organizations in the database (there may be several of them, for example, if you outsource your accounting for different companies, or just one), you need to select the organization for which a new accounting method is being installed and go to the accounting policy settings using the link above. Next, select “Accounting Policy”. Here we are interested in the section “Method of assessing MPZ”:

This is where the method for assessing inventories is established; you need to establish the one that will be used in your enterprise, then write down and close the document.

How to enter accounting of goods balances by receipt batches in the 1C 8.3 Accounting program?

In 1C 8.3 programs related to warehouse accounting, it is possible to keep track of product balances by receipt batches. This opportunity is realized by specifying a variant of the batch write-off method in 1C.

Options for accounting for goods in 1C

The following options are available:

• LIFO (last in, first out). Nowadays it is used very rarely. Effectively used in case of severe inflation. Costs go first to the last batch purchased.
• FIFO (first in, first out). Basically the most logical and most used option for calculating cost.
• Calculation based on average. The simplest method of calculation; previously, when choosing this method, batch accounting was not even carried out.
• Advanced analytical cost accounting (RAUZ). Introduced into the program quite recently. When choosing this type of accounting, the cost is not calculated immediately. Cost amounts appear after the “Cost Cost Calculation” document is completed and processed. This is done to improve productivity and to free users from re-sequencing documents.

Setting up batch accounting in 1C Accounting 8.3

Let's consider setting up an accounting method based on the 1C program: "Enterprise Accounting 3.0":

• by going to the “Main” menu, then following the “Organizations” link:

• Having entered the organization, select the organization, and in the form for editing the organization, select “Accounting policy”;
• In the form that opens, select the “reserves” tab:

On this tab, you select the method of writing off inventory items. I have it set up as shown in the picture. The inscription is a little strange, but I checked, the goods are written off using “FIFO”.

Indication of batch in transactions

If, after enabling batch accounting, you look at the postings (in the case of accounting), you can see that the third subaccount “Batch” has appeared in the documents:

If you enabled accounting by batches after the start of accounting, it is better to repost the receipt and write-off documents. This can be done using special processing.

Based on materials from: programmist1s.ru