Accounting 8.3 reversal. If it is necessary to reverse the sale, what documents should I attach? Methodological and historical aspects

The one who does nothing makes no mistakes. This truth is known to every accountant who has found accounting errors in a closed period. Reversal in 1C 8.3 Accounting is a way to correct such errors. Read how to make a reversal in 1C 8.3 in this article.

The accounting word “reversal” comes from the Italian “stornate” - to turn back. In posting language, this means creating accounting entries with a minus sign. Reversal in 1C is used in the following cases:

corrections of errors in accounting;
write-offs of realized trade mark-ups in retail trade;
adjustments to the value of material assets;
adjustments to valuation allowances.

In this article, you will learn how to correct accounting errors by reversing entries. For example, how to reverse a receipt from a previous period in 1C 8.3. Also here you will read how to reverse an implementation in 1C 8.3. Read on to learn how to make a reversal in 1C 8.3 in four steps.

Step 1. Create a “reversal of document” operation in 1C 8.3

Go to the “Operations” section (1) and click on the “Manually entered operations” link (2). A window will open for creating a “reversal of document” operation.
In the window that opens, click the “Create” button (3) and click on the “Document Reversal” link (4). A form will open for filling out the “cancel document” operation.

In the window that opens, in the “Organization” field (5) indicate your organization, in the “Date” field (6) - the date of the operation.

Next, you can begin reversing various transactions. For example, to reverse a transaction for the receipt of goods (services).

Step 2. Perform an operation to reverse the receipt of the previous period

In the “Document Reversal” form there is a “Document Reversal” field (1). In this field on the right, click on the selection button “...”. A list of documents and transactions will open (2). To reverse the receipt of the previous period, select “Receipt (act, invoice)” (3) from this list. A window will open with a list of previously created receipt documents.

In the window that opens, select the receipt invoice (4) that you want to cancel and click the “Select” button (5).

After this, the “Accounting and tax accounting” (6) and “VAT presented” (7) tabs will appear at the bottom of the window. In the “Accounting and Tax Accounting” tab, you can see the entries (8) that were made in the erroneous document. The amounts in these transactions (9) are indicated with a minus sign.

In the “VAT presented” tab you can see the reversing entry for VAT registers (10).

Thus, the operation “Reversal of document” cancels entries in accounting and tax accounting for the selected receipt document. Entries in special 1C registers are also canceled.
To complete the operation to reverse the receipt, click the “Record” button (11). Now reversing entries are reflected in accounting 1C 8.3 Accounting. In order to print an accounting certificate for a reversing transaction, click the “Accounting certificate” button (12). A printable help form will open.

IN printed form for help, click the “Print” button (13).

Step 3. Reverse the implementation in 1C 8.3

Create a reversal transaction as in step 1 of this article. In the “Document to be canceled” (1) field, select “Sales (deed, invoice)” (2). A window will open with a list of previously created implementations.

From the list, select the sale you want to reverse (3). The “Accounting and Tax Accounting” and “VAT Sales” tabs with reversing entries will appear at the bottom of the window.

In the “Accounting and Tax Accounting” tab, you can see the entries (4) that were made in the erroneous document. The amounts in these transactions (5) are indicated with a minus sign.

In the “VAT Sales” tab (6) you can see the reversing entry for VAT registers (7).

To complete the operation of reversing the sale, click the “Write” button (8). Now reversing entries are reflected in accounting 1C 8.3 Accounting. Read how to print an accounting certificate in step 2 of this article.

Step 4. Don’t forget to submit updated tax returns after correcting errors in the closed period

If you reversed the data of the previous tax period, then you need to provide corrective tax returns. We remind you that tax clarifications are submitted for the period in which erroneous entries were made.

In practice, there are situations when accounting erroneously reflects the receipt of goods (work, services) that did not take place in the economic life of the organization. In this case, such an operation is not subject to adjustment, but to cancellation.

Deleting an erroneous receipt document for the current year

Example 1

Organization LLC " New interior» in February 2016, I discovered an erroneously recorded transaction for the purchase of repair work from a contractor production premises(in the amount of 20,000 rubles) and an erroneous registration entry in the purchase book for the third quarter of 2015 (in the amount of 3,600 rubles). These amounts were not paid to the supplier. This error was discovered before the submission of the income tax return for 2015 and before the signing financial statements for 2015. The organization makes the necessary corrections to the accounting and tax accounting and submits to tax authority updated tax returns: for VAT - for the third quarter of 2015; for income tax - for 9 months of 2015.

Incorrectly recorded cost repair work was registered in the program in September 2015 by document Receipt (act, invoice) with the type of operation Services (act). After posting the document, the following entries were entered into the accounting register:

Debit 25 Credit 60.01

Debit 19.04 Credit 60.01 Based on the receipt document, a document was registered Invoice received, and VAT is accepted for deduction in full in the period of receipt of services. The corresponding entries are entered in the program into the accounting register and into special VAT accounting registers.

The erroneously recorded cost of repair work was fully accounted for as direct expenses in September 2015.

Correction of a mistake made in reflecting in accounting and tax accounting a fact of economic life that did not take place is registered in “1C: Accounting 8” edition 3.0 using the document Operation with a view Reversal of document(Fig. 1). The document is accessed from the section Operations via hyperlink Transactions entered manually.

Rice. 1. “Reversal” of the receipt document

The header of the document states:

in field from- date when the error was corrected. In Example 1, the bug is fixed in December 2015;
in field Cancellable document- corresponding erroneous receipt document;
field Content and tabular parts of the document are filled in automatically after selecting the document to be reversed.

On the bookmark reversal accounting entries are reflected:

REVERSE Debit 25 Credit 60.01

for the cost of repair work performed (RUB 20,000);

REVERSE Debit 19.04 Credit 60.01

for the amount presented input VAT(RUB 3,600).

To register VAT Presented a corresponding reversal entry is also made.

Since the cancellation of a registration entry for an erroneously issued invoice must be made in an additional sheet of the purchase book for the third quarter of 2015, the corresponding reversal entries must be entered into the register VAT Purchases.

Canceling an erroneous invoice entry from the purchase ledger is done using the document Reflection of VAT for deduction(chapter Operations) by button Create.

After processing Closing the month for December 2015, when reporting is automatically completed, the corrected accounting and tax accounting data will appear both in the annual financial statements and in the corporate income tax return for 2015. The updated profit declaration for 9 months of 2015 will have to be adjusted manually. To do this, the automatically filled in indicator of line 010 “Direct expenses related to sold goods (products), works, services” of Appendix No. 2 to Sheet 02 of the income tax declaration should be reduced by 20,000 rubles.

Deleting an erroneous receipt document from last year

The situation when you need to cancel a previous year’s admission document is more complicated.

Example 2

The erroneously recorded transaction described in Example 3 was discovered after the submission of the income tax return for 2015 and after the signing of the financial statements for 2015. The organization makes the necessary changes to the accounting and tax records and submits updated tax returns to the tax authority: for VAT - for the third quarter of 2015; for income tax - for 9 months of 2015 and for 2015.

To correct the error of previous years in reflecting in accounting and tax accounting a fact of economic life that did not take place, you can use the correction technique implemented in the document Adjustment of receipts and described in Example 2. To do this, two documents should be generated in the program Operation, relating to different periods:

dated September 2015 - only for adjusting tax accounting data for income tax;
with a view Reversal of the document dated February 2016, - to adjust accounting data and tax accounting data for VAT.

When created in September 2015 Operations entered manually (Fig. 5), you need to enter two entries into special resources for tax accounting purposes:

REVERSE Amount NU Dt 90.02.1 Amount NU Kt 76.K

for the amount of erroneously reflected direct costs;

Amount of NU Dt 90.09 Amount of NU Kt 99.01.1

the amount of the financial result obtained as a result of corrections made to tax accounting.

In this case, permanent and temporary differences are not reflected.

Rice. 2. Adjustment of last year’s data in tax accounting

Now, when automatically filling out reports, tax accounting data adjusted in the previous period will appear both in the updated income tax return for 9 months of 2015, and in the updated income tax return for 2015.

After this, you need to perform the routine operation again Balance reform, included in the processing Closing of the month.

When created in February 2016 Operations, with a view Reversal of document automatically filled tabular part on the tab Accounting and tax accounting(see Fig. 3) must be adjusted as follows (Fig. 3):

Replace the entry REVERSE Debit 25 Credit 60.01 with the entry Debit 60.01 Credit 91.01 and reflect the amount of income from the previous period (20,000 rubles). In a special resource for tax accounting purposes, it is necessary to reflect the constant difference: Amount PR Dt 60.01 Amount PR Kt 91.01;
in special resources for tax accounting purposes, add the entry Amount NU Dt 60.01 Amount NU Kt 76.K and reflect the repayment of debt on settlements with counterparties for the transaction that was subject to adjustment (20,000 rubles).

Rice. 3. Reflection of income from previous years in accounting and cancellation of the receipt document regarding VAT

The automatically filled in VAT tab presented will be left unchanged. In terms of VAT, the cancellation of an erroneous registration entry for an invoice from the purchase book for the third quarter is carried out similarly to the procedure described in Example 1.

Every accountant has probably encountered such a problem that they need to delete an erroneous document in the previous period. But the period has already closed, the reporting has been submitted.

For such cases, 1C 8.3 (as well as 1C 8.2) provides for a reversal operation. It lies in the fact that in the current period all the same movements of the previous document are repeated in all accounting registers (accounting, tax, etc.), but with the opposite sign.

I will demonstrate how to reverse a document in 1C using an example.

How to make a reversal in 1C according to a document

In the 1C 8.3 program: “Enterprise Accounting 3.0” (and in some others where there is an accounting module) there is a document ““. Let's create it.

Where is the reversal in 1C? Go to the “Operations” menu, then in the “Accounting” section click on the link “Operations entered manually”. A window with a list of documents will open. Click the “Create” button and select “Document Reversal” from the drop-down menu:

A form for creating a new document will open. Select the organization and the document to be reversed. First, a list of all documents that are in the program will appear. We select the one we need from it. I propose to reverse the document for the sale of goods issued erroneously in the first quarter:

After selecting the document type, a list of all documents for the established organization will appear. Let's choose any one. The tabular part of the reversal document will be filled in automatically:

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As you can see, all amounts and quantities have a negative sign. In the register for accounting for VAT on sales, VAT on this sale was also reversed:

Reversal can only be done using one document. Document data is available for editing.

For printing accounting certificate You can use the “Print” button:

Reversal in 1C of an arbitrary register

Some documents in 1C 8.3 make entries in . A good example is the document ““. If we watch his movements, we will see the following:

When reversing such a document, the information registers also need to be adjusted.

The form of the certificate is not unified, but it makes sense to reflect all the mandatory details of the primary document, as well as the information necessary to determine the reasons for the correction: details of payment documents, contracts, settlements (Part 2 of Article 9 of Law No. 402-FZ). It is impossible to correct errors of previous years through reversal if the reporting of last year has already been approved. If the accountant has identified an error that was made last year, then the possibility of using the “red reversal” method depends on whether the reporting for last year has been approved or not yet (p. 5 - 14 PBU 22/2010). Corrections are not made to the approved reporting, therefore it is impossible to reverse the data in accounting for the previous year (clause 10 of PBU 22/2010). The accountant will correct the erroneously inflated amount of the transaction on the date of discovery of the error with the recognition of profits or losses of previous years or in the accounts of other income or expenses (p.

Deleting an erroneous receipt document in 1c:accounting 8

LLC "Company 2" sends LLC "Company 1" a claim that one of the supplied cameras was defective and returns it. On the same day, the seller transfers money for the returned products. In the accounting records, the seller makes the following entries: April 25, 2014 g.Debit 62 Credit 90-74,340 rub. — revenue for sold products is reflected; Debit 90 Credit 68-11,340 rub. — VAT is charged based on the invoice; Debit 90 Credit 43-51,000 rub. — cost of products sold was written off; May 6, 2014 Debit 62 Credit 90- -24,780 rub. — previously reflected revenue is reversed; Debit 90 Credit 43- -17,000 rub. — the previously written-off cost of sold defective products was adjusted; Debit 90 Credit 99206- -4000 rub. — previously reflected profit from the sale of defective products was adjusted; Debit 90 Credit 68- -3780 rub.

We fix mistakes like professionals

The demonstration was carried out using the example of the 1C: Enterprise Accounting 3.0 configuration (in other 1C: Enterprise 8.3 configurations the algorithm is the same). Let's say there is a sales document that has the following postings: We need to reverse the document. Before I show you the right way, I'll show you the wrong way (because...

it occurs very often and it is necessary to dwell on it in detail). Wrong way We will reverse using a manual operation: In the list of documents that opens, select Create, type Operation: Fill out the header of the document, then indicate the transactions (the same as in the sales document, but with a minus): Write down the document. THIS IS A BAD MISTAKE! Let's look again at the movements of the sales document: As you can see, this document, in addition to postings, makes movements in the VAT accumulation registers Sales and Sales of services.

Reversal of documents and registers in 1s 8.3 (8.2) accounting

Attention

When the buyer returns goods or provides a retro discount, the seller reverses the proceeds. In the event of a detected defect, the buyer draws up a report on the established discrepancy in quantity and quality upon acceptance of inventory items, which is the legal basis for filing a claim with the seller. And based on the claim made by the buyer, the seller’s records appear in red ink.

Example 3. On April 25, 2014, LLC “Company 1” shipped LLC “Company 2” freezers in the amount of 3 pieces at a price of 24,780 rubles. per piece (including VAT - 3,780 rubles). The cost of one camera is 17,000 rubles. May 6, 2014

How to make a reversal in 1s 8.3 accounting

At the end of the period, the seller provides a discount on already shipped inventory items (for example, for large volumes of purchases). According to accounting rules, revenue is recognized based on all discounts and markups provided to customers (clauses 6 and 6.5 of PBU 9/99 “Revenues”) organizations”, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n). Example 2. The seller shipped the first batch of goods to the buyer in the amount of 11,800 rubles, including VAT - 1,800 rubles. Then, within a month, the second batch for 23,600 rubles, including VAT - 3,600 rubles. At the end of the month, the seller provided a discount on shipped goods in the amount of 10%: 11,800 rubles.
+ 23,600 rub. = 35,400 rub.; 35,400 rub. x 10% = 3540 rubles, including VAT - 540 rubles. The seller makes the following accounting entries: July 15, 2014 Debit 62 Credit 90-11,800 rubles. — revenue from sales is reflected; Debit 90 Credit 68-1800 rub.

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Info

Sometimes it is necessary to cancel postings for some operation at a time when simply deleting a document from the database would be incorrect - for example, it was entered in the previous period, which is already closed. What to do in this case? To do this, it is necessary to reverse all movements made by the document, i.e. enter the same movements into the database with a “minus” sign, or, as accountants say, “red”. Let's consider the procedure for reversing documents in the 1C Enterprise Accounting 8.2 program using the example of edition 3.0.

Important

There is no separate document for reversal in 1C Accounting 8. To reverse movements of a document, use the document “Operation (accounting and tax accounting)”. You can add a new operation in the Operations Journal, which stores all types of documents.

How to reverse a document in 1C: Accounting 8th ed. 2.0

Every accountant has probably encountered such a problem that they need to delete an erroneous document in the previous period. But the period has already closed, the reporting has been submitted. For such cases, 1C 8.3 (as well as 1C 8.2) provides for a reversal operation. It lies in the fact that in the current period all the same movements of the previous document are repeated in all accounting registers (accounting, tax, etc.), but with the opposite sign.

I will demonstrate how to reverse a document in 1C using an example. How to make a reversal in 1C using a document In the 1C 8.3 program: “Enterprise Accounting 3.0” (and in some others that have an accounting module) there is a document “Operations entered manually.” Let's create it. Where is the reversal in 1C? Go to the “Operations” menu, then in the “Accounting” section click on the link “Operations entered manually”.
A window with a list of documents will open.

Correct reversal of documents

VAT on sales proceeds; July 25, 2014 Debit 62 Credit 90-23,600 rub. — revenue from sales is reflected; Debit 90 Credit 68-3600 rub. — VAT is charged on sales proceeds. On August 4, the buyer was given a 10% discount on shipped goods (RUB 3,540): Debit 62 Credit 90- -RUB 3,540. — previously reflected revenue was reversed by the amount of the discount; Debit 90 Credit 68- -540 rub. — VAT on proceeds is reduced after issuing an adjustment invoice. The buyer, when receiving a retrospective discount, cannot adjust the cost of capitalized goods (clause 12 of PBU 5/01 “Accounting for inventories, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n) . Therefore, he will reflect the discount as other income, even if it was received in the same year as the goods were registered: July 15, 2014 Debit 41 Credit 60-10,000 rubles. — purchased goods are reflected; Debit 19 Credit 60-1800 rub.
In a special resource for tax accounting purposes, it is necessary to reflect the constant difference: Amount PR Dt 60.01 Amount PR Kt 91.01;

in special resources for tax accounting purposes, add the entry Amount NU Dt 60.01 Amount NU Kt 76.K and reflect the repayment of debt on settlements with counterparties for the transaction that was subject to adjustment (20,000 rubles).

Rice. 3. Reflection of income from previous years in accounting and cancellation of the receipt document regarding VAT. We leave the automatically filled in VAT tab presented without changes. In terms of VAT, the cancellation of an erroneous registration entry for an invoice from the purchase book for the third quarter is carried out similarly to the procedure described in Example 1.

If it is necessary to reverse the sale, what documents should I attach?

Tax Code of the Russian Federation). If VAT for deduction on an inflated amount of expenses was also declared in larger size, then you will also have to submit an updated VAT return. Note. “Red reversal” does not always mean correcting errors. Reference. Ways to correct data in accounting documentsCorrection accounting errors is regulated by Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ) and the Regulations on accounting“Correcting errors in accounting and reporting” (PBU 22/2010). In order to correct errors, accountants, in addition to the “red reversal” method, have several more methods: - the corrective method. Used to correct errors in primary documents and accounting registers.
How to make a reversal in 1C 8.3 To achieve this goal in 1C Accounting 3.0 (8.3) there is a document Operation: Operations – Operations entered manually: The purpose of the document is represented by a list of the following operations:

Entering correspondence of accounts for accounting and tax accounting;
Entering a document using a standard operation;
Carrying out register adjustments;
Reversing movements of another document.

To achieve the necessary goals, we are interested in the last possible point. When we click on the Create button, you can see the types of the Operation document.