The “Cash Flow Items” directory in 1C 8.3 is an additional analysis of accounts 50 and 51.

Let's consider several important points that must be taken into account when using DDS articles:

• Setting up the program.
• Features of the formation of the “Cash Flow Report”.
• Control over an enterprise's cash flows using DDS items.

For organizations that must submit Form No. 4 (“Cash Flow Statement”), filling out DDS items is mandatory. For organizations using the simplified tax system, accounting of funds by items may not be carried out.

In 1C programs, the corresponding setting is on the “ ” tab - see Fig. 1

When filling out the directory of DS movement articles, it is important to choose the right type of movement. In 1C programs, types of movement are “hardwired” into the program and are not subject to adjustment; their list corresponds to the lines of the regulated report Form No. 4.

For example, cash receipts by type of movement “Receipt from the sale of products and goods, performance of work, provision of services” (Fig. 1) corresponds to line 4111 of the DS movement report (Fig. 2). In our example, this is the amount of 246 thousand rubles.

How to check the report?

You can check the obtained figures using the balance sheet of accounts 51 and 50. (Fig.3)

As we can see, the data does not converge. According to form No. 4, the total amount is 267 thousand rubles, and the total amount is much higher - 731 thousand rubles. What's the matter? The reason is that the amount is 450,000 rubles. posted without indicating the DDS article (Fig. 4).

Thus, correct completion of DDS articles is a guarantee of correct cash flow reporting.

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However, DDS items can be used not only for, but also for controlling the cash flows of an enterprise.

In Fig. 5 we see a directory of DDS articles presented in the form of a tree. Several articles with the same type of movement are combined into groups and subgroups. This grouping allows you to obtain and compare totals for different types of business activities.

A summary report for groups of articles can be seen in Fig. 6.

The report settings are shown in Fig. 7.

Management accounting of funds

In 1C configurations, where there is a “ ” subsystem (“ ”, “ ”, “ ”, etc.), DDS items are used to plan the expenditure and receipt of funds. Based on them, reports such as “ ” (Fig. 8), “Cash expenditure limits” (Fig. 9) are built.

There are cases when cash flows need to be reflected in a collapsed manner. Examples of such cash flows are listed in paragraph 16 of PBU 23/2011. Among them is VAT. What amounts of VAT must be allocated in order to show it correctly in the report?

“Reflect VAT collapsed” means that for the purpose of filling out a cash flow statement, an accountant should highlight:

1. VAT amounts received from buyers and customers (VAT received from buyers).
Without VAT, reflect receipts from buyers and customers by line “receipts from the sale of goods, works and services”(line code 4111).

2. VAT amounts transferred to suppliers and contractors (VAT paid to suppliers).
Without VAT, reflect payments to suppliers and contractors in the line “payments to suppliers (contractors) for raw materials, materials, work, services” (line code 4121).

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It is necessary to allocate only those amounts of VAT that the company claims for deduction in accordance with Chapter. 21 Tax Code of the Russian Federation.

« What if the amount paid to the supplier is not deductible, for example, if a transaction is carried out that is not subject to VAT?»

Then there is no need to allocate VAT amounts from the amounts transferred to suppliers. Reflect them as part of payments to suppliers and contractors on line 4121.

3. VAT amounts paid to the budget.

4. VAT amounts reimbursed from the budget.

This rule should be followed when disclosing VAT information in the statement of cash flows. Auditors usually pay attention to this point in reporting and warn accountants.

Want to know more? Come to the online distance learning course on VAT.

Self-test

You can independently check whether the final VAT amount is reflected correctly in the cash flow statement on line 4119. Moreover, the data in this line will appear automatically - it will be generated by your accounting program.

Are you sure she did it right?

The following simple formula will come to the rescue for calculating the final flow in terms of VAT and reconciling it with the data in line 4119:

Total flow in terms of VAT =

VAT received from buyers - VAT paid to suppliers

VAT paid to the budget

VAT refunded from the budget.

The received VAT amount is reflected in the section "Cash flows from current operations" on the line “other receipts” (positive result) or “other payments” (negative result) (line code 4119). The Ministry of Finance of Russia draws attention to this in letter dated January 27, 2012 No. 07-02-18/01.

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• increasing the financial stability of the company through the rational use of borrowed funds;
• improving the solvency of the company;
• risk reduction (cash gap);
• rational use of funds.

Building a cash flow accounting system is a complex process, the automation of which should be preceded by the stage “Building an accounting system and developing cash flow regulations”

This stage can be divided into the following tasks:

• structuring cash flows;
• creation of regulations for the main processes of cash flow management

Cash flow structuring

Cash flow and its structuring is, in essence, the development of the analytical reference book “Items of Turnover”.

The set of analytics and the structure of the reference book for cash accounting should ensure the completeness of analytical planning sections, which will allow you to see the division of cash flows by type of cash flow, generate the necessary analytical reports and eliminate the risk of a cash gap.

At the most basic level, the set of cash flow planning items must correspond to the cash flow statement dimensions.

Cash flow items, with an example of a structured reference

• Cash flows from current operations

  • Income:
    • from the sale of products, goods, works and services, rental payments, license fees, royalties, commissions and other similar payments;
    • from resale of financial investments;
    • other supply;
  • Payments:
    • to suppliers (contractors) for raw materials, materials, works, services;
    • in connection with the remuneration of employees;
    • interest on debt obligations;
    • income tax;
    • other payments;

• Cash flows from investment operations

  • Income:
    • from the sale of non-current assets (except for financial investments);
    • from the sale of shares (participatory interests) in other organizations;
    • from the return of granted loans, from the sale of debt securities (rights to claim funds against other persons);
    • dividends, interest on debt financial investments and similar income from equity participation in other organizations;
    • other supply;
  • Payments:
    • in connection with the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets;
    • in connection with the acquisition of shares (participatory interests) in other organizations;
    • in connection with the acquisition of debt securities (rights to claim funds against other persons), provision of loans to other persons;
    • interest on debt obligations included in the value of the investment asset;
    • other payments;
• Cash flows from financial transactions
  • Income:
    • obtaining credits and loans;
    • cash deposits of owners (participants);
    • from issuing shares, increasing participation shares;
    • from the issue of bonds, bills and other debt securities, etc.;
    • other supply;
  • Payments:
    • owners (participants) in connection with the repurchase of shares (participatory interests) of the organization from them or their withdrawal from the membership;
    • for the payment of dividends and other payments for the distribution of profits in favor of the owners (participants);
    • in connection with the repayment (redemption) of bills and other debt securities, repayment of loans and borrowings;
    • other payments;

The directory is organized in such a way that at the first level of groupings there are “Types of cash flow items”, and in the subordinate groups there are the cash flow items themselves.

The development of cash management regulations will streamline business processes related to the use of company funds.

The regulations should include the structure of cash flow planning documents (both strategic and operational), a description of the procedures for coordination and approval of the DDS plan.

The structure of cash flows for document approval may vary depending on the type of planning document (DDS budgets, requests for DS expenditure).

In addition to the composition of the documents and the list of persons involved in the approval, it is necessary to determine the timing of the approval, provide regulations for entering documents so that the treasurer has time to manage payments, and ensure the possibility of registering unscheduled payments.

The software product “WA.Finansist: Cash Management”, developed on the basis of 1C 8, gives the user a reliable tool for building a cash management system, and also allows you to timely identify a cash gap, establish the causes of its occurrence and take measures to eliminate it.

The directory “Items of turnover by budgets”, in addition to the hierarchical structure, has a number of details:

• Details used in generating reporting forms:
  • Name
  • Name not in a foreign language
  • Code for reports
• Used by the system and increasing the possibilities of analytical use of the directory:
  • Direction of movement
  • Type of cash flow item
  • Article analysts
• Details that increase administration capabilities
  • Access group
  • Analytics validity period

Using this directory will allow the user to develop a structure of planning items of any complexity, in accordance with business needs.

Good afternoon. We ask you to explain the item of cash expenditure for the preparation of a CASH FLOW REPORT for the payment of fines and penalties on taxes accrued as part of an on-site tax audit.

Fines paid to the budget are included in the line Other payments for current operations (4125).

The rationale for this position is given below in the materials of the Glavbukh System

Fines for tax violations and penalties are reflected in accounting as part of tax sanctions. When calculating income tax, do not take into account fines and penalties.

Tax legislation separates the concepts of “penalty” and “fine”. A penalty is an amount of money that an organization must transfer to the budget in case of untimely fulfillment of its obligation to pay tax (Clause 1, Article 75 of the Tax Code of the Russian Federation). A fine is a tax sanction that is collected from an organization for a tax offense (Article 114 of the Tax Code of the Russian Federation). The amounts of fines for tax offenses are shown in the table.

For accounting purposes, fines and penalties can be combined into one category of accounting objects - tax sanctions. This approach does not contradict the objectives of accounting, in particular, providing complete and reliable information about the activities of the organization and the basic principles of its management - rationality and the priority of content over form (clause 1 of article 13 of the Law of December 6, 2011 No. 402-FZ, clause 10 Regulations on accounting and reporting).

The amount of accrued tax sanctions does not form a conditional income tax expense (clause 20 of PBU 18/02). Therefore, in accounting, reflect these amounts directly on account 99 “Profits and losses” in correspondence with account 68 “Calculations for taxes and fees” (“Calculations for social insurance and security”). To ensure analytical accounting of tax sanctions on accounts, it is advisable to open sub-accounts in the context of taxes for which sanctions are accrued (for example, the sub-account “Fines (penalties) for income tax”).

Reflect the accrual of tax penalties by posting:

Debit 99 Credit 68 (69) subaccount “Fines (penalties)”
– a fine has been assessed for a tax violation (penalty for arrears).*

When calculating income tax, the organization does not have the right to take into account the amount of fines and penalties (clause 2 of Article 270 of the Tax Code of the Russian Federation).

An example of how tax sanctions (fines and penalties) are reflected in accounting and taxation

Based on the results of six months, Alpha’s accounting records reflect the following data:
– on the loan of subaccount 90-1 – proceeds from sales in the amount of 11,800,000 rubles;
– on the debit of subaccount 90-2 – cost of goods sold in the amount of 7,500,000 rubles;
– on the debit of subaccount 90-3 – VAT on sales proceeds in the amount of 1,800,000 rubles.

In June, based on the results of a tax audit, the organization was assessed penalties in the amount of 200,000 rubles. and a fine of 250,000 rubles. on income tax.

When closing the reporting period, the financial result was generated in accounting:

Debit 90-9 Credit 99 subaccount “Profit (loss) before tax”
– 2,500,000 rub. (11,800,000 rubles – 1,800,000 rubles – 7,500,000 rubles) – profit from sales for six months is reflected;

Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 500,000 rub. (RUB 2,500,000 ? 20%) – the amount of conditional income tax expense has been accrued.

The amounts of tax sanctions were not taken into account when forming the financial result. The accountant reflected the accrual of sanctions by posting:

Debit 99 Credit 68 subaccount “Income tax fines (penalties)”
– 450,000 rub. – fines and penalties for income tax were assessed.

In the Balance Sheet, the amount of tax sanctions participates in the formation of the indicator in line 1370 “Retained earnings (uncovered loss)” (clause 83 of the Regulations on Accounting and Reporting). In the Statement of Financial Results, the amount of sanctions can be reflected in line 2460 “Other”.

The report on financial results in terms of the formation of calculations for income tax and net profit (loss) was compiled by the Alpha accountant as follows:

Title of report articles	Line codes	For six months, rub.
Profit (loss) before tax
Current income tax
Change in deferred tax liabilities
Change in deferred tax assets	Credit turnover on accounts 50, 51, 52, 55 in correspondence with accounts 57 “Transfers in transit”, 68 “Calculations for taxes and fees” (except for the subaccount “Calculations for income tax”), 69 “Calculations for social insurance and collateral", 71 "Settlements with accountable persons", 73 "Settlements with personnel for other operations", 76 "Settlements with various debtors and creditors", 91-2 "Other expenses"*

Starting from reporting for 2011, commercial organizations (with the exception of credit institutions) will draw up a cash flow statement in accordance with the new PBU 23/2011. In fact, this is a new standard that regulates the recording of cash by type of activity for detailed disclosure of information in financial statements. The article offered to readers discusses the classification of cash flows and support for innovations in 1C:Enterprise 8.

The accounting regulations “Cash Flow Statement” (PBU 23/2011) were approved by Order of the Ministry of Finance of Russia dated 02.02.2011 No. 11n. This document establishes the rules by which commercial organizations (with the exception of credit institutions) should prepare cash flow statements (hereinafter - CFDS) for the past year. The new report form was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n*. The first time it will need to be prepared based on the results of 2011. It must be said that in many ways the new Regulation 23/2011 is an analogue of IFRS (IAS) 7, which has the same name.

Note:
* the form of the “Cash Flow Report” for financial statements, starting from 2011, was approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. The financial department is currently preparing changes. After their approval, the report form will be implemented in 1C:Enterprise 8 based on the cash flow items of PBU 23/2011, discussed in the material.

Disclosure of information on three cash flows

The Regulations establish information disclosure requirements, including:
- a procedure for providing additional explanations is provided;
- the need has been established to link the amounts presented in the report with the corresponding balance sheet items;
- the composition of the disclosed information is determined.

Structurally, PBU 23/2011 divides cash flow into three flows: cash flow in the context of current activities reveals the monetary content of profit, investment activity shows the trend in the long-term development of the organization, and financial flow reflects the organization’s ability to attract money from outside.

If we expand on these concepts in more detail, we can say the following:

Current activity- this is the usual activity of the organization: production of products, performance of work, provision of services, sale of goods, rental of property, etc.

Investment activities- this is the acquisition and sale of land, real estate, equipment, intangible assets and other non-current assets; construction on our own; expenses for research, development and technological development. Investment activities also include the provision of loans to other organizations and making other financial investments (purchase of securities of other organizations, including debt, contributions to the authorized (share) capital of other organizations, etc.).

Financial activities The activity of an organization is considered as a result of which the amount and composition of equity capital and borrowed funds changes (receipts from the issue of shares, bonds, receipt of loans from other organizations, repayment of borrowed funds, etc.)*.

Note:
* more details about the classification of cash flows and the reflection of transactions (including foreign exchange) in the cash flow statement in accordance with PBU 23/2011

Support for changes in 1C:Enterprise 8

In relation to 1C:Enterprise 8 programs, the list Types of cash flows is a classification of cash flows (hereinafter referred to as DFS), necessary for constructing a cash flow statement*.

Note:
* In “1C:Enterprise 8”, changes to the types of cash flows in accordance with PBU 23/2011 have been included in the reference book “Cash Flow Items”, starting with version 2.0.27.

In accordance with the provisions of PBU 23/2011, changes have been made to the list of types of cash flows that can be assigned to directory elements in the programs of the 1C:Enterprise 8 system Cash flow items V.

Table 1 shows the changes made.

Table 1

Comparative characteristics of the types of DDS used in generating the report before and after the introduction of PBU 23/2011

Types of cash flows before the adoption of PBU 23/2011 (WAS)	Types of cash flows after the adoption of PBU 23/2011 (BECAME)
Renamed types of DDS
Funds received from buyers and customers	Receipts from the sale of products and goods, performance of work, provision of services
Other income from current activities	Other income from current operations
Other expenses for current activities	Other payments for current transactions
Other income from investment activities	Other income from investment transactions
Payment of interest in connection with construction	Payment of interest on debt obligations included in the value of the investment asset
Other expenses for investment activities	Other payments for investment transactions
Proceeds from loans and credits provided by other organizations	Obtaining credits and loans
Proceeds from the issue of shares or other equity securities	Proceeds from the issue of shares, increase in participation interests
Issue of debt instruments	Issue of bonds, bills and other debt securities, etc.
Other income from financing activities	Other income from financial transactions
Dividend payment	Payment of dividends and other payments in favor of owners
Other expenses for financial activities	Other payments for financial transactions
New types of cash flow:
	Rents, royalties, license fees, fees, commissions and other similar payments
	Proceeds from the sale of shares (interests) in other organizations
	Proceeds from the sale of non-current assets (except financial investments)
	Acquisition of debt securities, provision of loans to other persons
	Acquisition of shares (interests) in other organizations
	Acquisition, creation, modernization and reconstruction of non-current assets
	Payments to owners in connection with the repurchase of shares (shares) from them or their withdrawal from the membership of participants
	Repayment (redemption) of bills and other debt securities, repayment of loans and borrowings
	Income from dividends, interest on debt financial investments
	Proceeds from repayment of loans, from the sale of debt securities
	Income tax
	Payment of interest on debt obligations
	Receipts of cash deposits from owners (participants)
	Proceeds from the resale of financial investments

From Table 1 it can be seen that the inclusion of new DDS articles introduced by PBU 23/2011 provides more detailed information about the sources of cash receipts and the directions of their expenditure, which is necessary not only for the accountant, but also for the head of the organization, financial director, analyst, etc.

1C:Enterprise 8 will help you quickly obtain the information required by each user. The program allows you to use the data available in it not only for accounting purposes, but also for making management decisions. To do this, just configure the directory Cash flow items, based on the needs of both the accountant and, for example, the financial director, and ensure that when funds are received and written off from the current account, the accountant at the Bank site selects DDS items in accordance with the configured accounting parameters (see Fig. 1).

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Then, using the wide capabilities of standard 1C:Enterprise 8 reports, each of the interested users of the organization will be able to obtain the information they need without additional labor costs.

Table 2 presents a list of DDS items that were previously used in the preparation of the cash flow statement (form No. 4). When compiling the Cash Flow Statement for 2011, this list of items will be used only for the 2010 part.

table 2

List of DDS items that participate in the formation of the ODDS in the 1C:Enterprise 8 program, in the reporting for 2011 in part 2010.

Types of DDS that will not be used in reporting from 2011
Calculations for taxes and fees	Calculations for taxes and fees (until 2011)
Payment under pension plans	Payment under pension plans (until 2011)
Proceeds from the sale of fixed assets and other non-current assets	Proceeds from the sale of fixed assets and other non-current assets (before 2011)
Proceeds from the sale of intangible assets	Proceeds from the sale of intangible assets (before 2011)
Proceeds from the sale of profitable investments in mat. values	Proceeds from the sale of profitable investments in mat. values ​​(until 2011)
Proceeds from repayment of loans provided to other organizations	Proceeds from repayment of loans provided to other organizations (until 2011)
Proceeds from the sale of securities and other financial investments	Proceeds from the sale of securities and other financial investments (until 2011)
Sale of other assets (investment activities)	Sales of other assets (investment activities) (until 2011)
Dividends received	Dividends received (until 2011)
Interest received	Interest received (until 2011)
Acquisition of fixed assets	Acquisition of fixed assets (until 2011)
Payment for R&D	Payment for R&D (until 2011)
Acquisition of other assets (investment activities)	Acquisition of other assets (investment activities) (until 2011)
Acquisition of profitable investments in material assets	Acquisition of profitable investments in material assets (until 2011)
Acquisition of intangible assets	Acquisition of intangible assets (until 2011)
Purchase of securities and other financial investments	Purchase of securities and other financial investments (until 2011)
Loans provided to other organizations	Loans provided to other organizations (before 2011)
Acquisition of subsidiaries	Acquisition of subsidiaries (before 2011)
Receipt of finance lease payments	Receipt of finance lease payments (until 2011)
Issuance of complex financial instruments	Issue of complex financial instruments (until 2011)
Redemption of own shares (shares)	Redemption of own shares (shares) (until 2011)
Redemption of own equity instruments	Redemption of own equity instruments (until 2011)
Payment of minority interest	Payment of minority interest (until 2011)
Repayments of loans and credits (no interest)	Repayments of loans and credits (without interest) (until 2011)
Repayments of finance lease obligations	Repayments of finance lease obligations (until 2011)
Payment of interest (financial activities)	Payment of interest (financial activities) (until 2011)
Payment of dividends, interest	Payment of dividends, interest (until 2011)