Organizations periodically conduct inventories. They are needed in order to obtain the current balances of a particular product. Inventory also allows you to compare actual data with accounting data in the program.

There are cases when such a reconciliation of balances makes it possible to identify thefts among financially responsible persons.

After conducting an inventory in 1C 8.3, the shortage can be written off, and the surplus. For this entire sequence of actions and its reflection in accounting, there are special documents, the completion of which we will consider further.

Let's start with the inventory itself. To do this, use the document of the same name in the “Warehouse” section of the program.

The document is quite simple to fill out. First of all, we will indicate all the necessary header details.

Let's assume that an inventory was carried out at the retail warehouse of store No. 23 on March 31, 2016. You don’t have to indicate the responsible person, as we did, but fill it out if necessary.

For the convenience of filling out the list of goods, you can use the “Fill in by warehouse balances” item from the “Fill” menu, as shown in the image below. In any case, you can fill out the tabular part manually if, for example, during an inventory check in a warehouse, a product is found that is not on stock at all.

We did not complicate the example and used only automatic completion. The program “found” only 127 units of 95% Chocolate in the warehouse. Let's assume that this number does not coincide with reality, and we are missing seven tiles.

In the “Fact” column we will add that in fact there are only 120 units of 95% chocolate in the warehouse. Now some recalculation has been automatically carried out in the tabular part.

The “Deviation” column displays the quantity “-7”, which is highlighted in red. This color means there is a shortage of goods. Also, depending on the quantity taken into account in the program and the actual quantity, the corresponding amounts of goods were calculated taking into account the price.

When carried out, this document does not create any accounting movements. From it you can print out all the necessary reports, for example, on forms INV-3, 22, 19. Reflection in accounting of the fact of deviation can be done using the receipt of goods, depending on whether it is a shortage or a surplus. These documents are created both independently and based on the inventory.

Video on filling out an inventory card:

Write-off of goods

Let's continue with the previous example. During the inventory, it was found that in the sales area of ​​store No. 23 there was a shortage of 7 chocolate bars (95%). This quantity must be written off from the warehouse, because it simply does not exist.

For this we will use . We created it based on the previously entered inventory.

note that the document is completely filled out automatically. Despite the fact that the program gives us the opportunity to edit it, we will not do this.

After the document was completed, two movements were created: to write off seven chocolate bars 95% and to write off the trade margin. The second posting was created due to the fact that the warehouse with the detected shortage is a sales area and the prices are accordingly different.

Posting of goods

Now let's look at the second example. During the inventory, it was found that instead of the 110 kilograms of “Assorted (commission)” candies reflected in the program, there are actually 150 of them in the warehouse. In this case, the deviation in the inventory will be 40 kilograms.

Since the deviation occurred in a positive direction, to take it into account it is necessary to capitalize the surplus. Capitalization, just like write-off, can be created from the goods inventory document itself.

The program filled out all the necessary fields automatically, and all we had to do was post the document. After it is carried out, the number of “Assorted (commission)” candies in the program will coincide with the actual quantity in the warehouse.

Video on capitalization and write-off of goods in 1C 8.3 based on inventory:

This section reflects certain features of accounting and tax accounting of settlements with counterparties - buyers, suppliers, etc.

Accounting for settlements with counterparties by type of agreement

The standard configuration provides the ability to group information about settlements with counterparties into groups of contracts related to a specific type. This feature can be used to obtain information about accounts receivable and payable in relation to individual types of activities, divisions, managers, etc.

To assign a contract to a specific type in the directory "Treaties" special props are provided "Contract type". A list of types of contracts is kept in the directory "Types of contracts"(menu "Directories › Types of contracts"). It is recommended to fill it out when filling out directories for the first time, before entering initial balances.

An analysis of an organization's receivables and payables by type of contract is carried out when conducting an inventory of settlements with customers and suppliers.

Inventory of settlements with buyers and suppliers

A specialized report is intended for conducting an inventory of calculations "Inventory of settlements with counterparties"(menu "Reports › Specialized › Inventory of settlements with counterparties"). The results of the inventory of settlements with buyers, suppliers and other debtors and creditors are drawn up according to the unified form INV-17.

There are two options for generating a report:

• Obtaining a unified form INV-17;
• Conducting debt analysis for certain types of contracts.

The checkbox is used to select a specific option in the report dialog. If the checkbox is checked, the report will display data on the organization's current accounts receivable and payable.

When the button is pressed "Fill in" tables on tabs "Accounts receivable" And "Accounts payable" are automatically filled in with data that can then be adjusted.

When automatically filled in, the debt in the table is reflected either as confirmed or as expired. The fact that the statute of limitations for the debt has expired is determined using the details of the contract "Obligation maturity date"(3 years must pass from the date on which the debt must be repaid). Count "Not confirmed" is not filled in automatically, it must be filled in manually.

The completed table can be sorted by any of the columns. To do this, you need to place the cursor on one of the cells of the column by which you want to sort and click on one of the two sort buttons located above the table. One button is used to sort in ascending order, the other - in descending order.

After making the necessary adjustments, press the button "Seal" and receive a report on form INV-17.

If checkbox "Use the unified form INV-17" removed, then bookmarks "Accounts receivable" And "Accounts payable" become invisible, and on the bookmark "Options" additional fields are added to specify the values ​​for selecting and grouping data.

In props "Contract type" You can specify one specific type of agreement under which the debt of counterparties reflected in the report will be selected.

If you need to display information about the debt of a specific counterparty in a report, you must select this counterparty in the details "Counterparty".

The list of accounts for which it is possible to analyze the debt of counterparties is indicated in the list "Accounts for which inventory is taken". In order for an account to participate in report generation, it must be marked in the list of accounts.

To group information in a report, you must use a list "Options for possible groupings of information".

An inventory of receivables and payables in 1C 8.3 is carried out to confirm debt balances as of a certain date. For example, at the end of the year. During the inventory, the accuracy of settlements with counterparties is checked, errors and inconsistencies in accounting or tax accounting are identified.

Inventory of receivables and payables is a mandatory procedure. It must be done before preparing annual financial statements. It is also necessary to conduct an inventory when a company is liquidated or when responsible persons, such as the chief accountant, are changed. Inventory can be carried out in other cases. For example, when preparing reports for a bank or investor.

Inventory of accounts receivable in 1C 8.3 helps to assess the volume of doubtful debts, as well as determine whether it is possible to create a reserve for doubtful debts against them. An important aspect of the creditor inventory in 1C 8.3 is the identification of overdue debt for each creditor and agreement. If the statute of limitations on such debt has expired or the creditor has been liquidated, the debt must be written off.

An inventory commission is created to take inventory of payments. The commission includes employees of administration, accounting, etc. Members of the commission, by decision of the management, can also be representatives of external structures. For example, auditors or bank employees.

The inventory of calculations is formalized by order of the manager, which indicates the timing and composition of the commission.

In 1C 8.3, the inventory of receivables and payables is carried out in three steps.

Step 1. Create a settlement inventory report in 1C 8.3

Go to the “Sales” section (1) and click on the link “Calculation Inventory Act” (2). A window will open with a list of all inventories that were carried out previously.

In the 1C 8.3 window that opens, click the “Create” button (3). The inventory report will open.

In the act, indicate:

• your organization (4);
• the date for which the inventory report needs to be generated (5).

In the “Receivables” tab (7) you will see a list of debtors (8) and the amount of debt (9) for each of them.

In the “Accounts Payable” tab (10) you will see a similar list of creditors.

Step 2. Indicate the information from the order for inventory in the settlement inventory report in 1C 8.3

Go to the “” tab (1) and indicate in the inventory report the following information:

• about the timing of the inventory (2). Set the start and end date;
• document on the basis of which it is carried out (3). This may be an order, an instruction;
• reasons for inventory (4). For example, “Preparation of annual financial statements.”

In the “Inventory Commission” tab (5), indicate the members of the commission. They are selected from the “Individuals” directory. The directory is opened by clicking the “Add” button (6). Place a special check mark (7) opposite the chairman of the commission.

The information from the order is completed. Save the inventory in accounting by clicking “Record” (8) and “Post” (9). Now you can print an inventory report of receivables and payables in 1C 8.3.

Step 3. Print the settlement inventory report in 1C 8.3

To print an inventory report, click the “Print” button (1) and select “Inventory report of settlements (INV-17)” (2). A printed form of the act will open.

Buy (Sell) ®

The document is intended for conducting an inventory of settlements with counterparties.

Printable forms

The purpose of the inventory of settlements with customers, suppliers, other debtors and creditors is to verify the validity of the amounts listed in the accounting accounts.

When entering a document Inventory of settlements with counterparties bookmarks are filled in:

• Accounts receivable
• Accounts payable
• Settlement accounts
• Additionally

On the bookmark Accounts receivable information about the results of the accounts receivable inventory is filled in:

Counterparty- debtor.




Settlement account - accounts receivable account.

• Total- total amount of accounts receivable Counterparty.
• Confirmed - amount of receivables confirmed Counterparty
• Not confirmed - the amount of receivables that Counterparty
• Including the statute of limitations has expired - the amount of overdue receivables for which the statute of limitations has expired. Specified manually.

Accounts receivable amounts are filled in automatically using the button Fill - Fill accounts receivable

On the bookmark Accounts payable information about the results of the accounts payable inventory is filled in:

Counterparty- creditor.




Settlement account - accounts payable account.

• Total- total amount of accounts payable Counterparty.
• Confirmed - amount of accounts payable confirmed Counterparty. By default, all debt is considered confirmed.
• Not confirmed - the amount of accounts payable, which Counterparty not confirmed. Specified manually.
• Including the statute of limitations has expired - the amount of overdue accounts payable for which the statute of limitations has expired. Specified manually.

Accounts payable amounts are filled in automatically using the button Fill - Fill accounts payable. When filled automatically, all debt is considered confirmed by counterparties.

On the bookmark Settlement accounts a list of accounting accounts is indicated for which an inventory of settlements is carried out. By default, the list is filled with all accounts for settlements with counterparties.

On the bookmark Additionally the details of the order to carry out an inventory of calculations and the composition of the inventory commission are indicated.

Document Inventory of settlements with counterparties is not reflected in accounting and tax accounting, however, based on the inventory results, it is possible to carry out transactions to write off debt for which the statute of limitations has expired. To write off debt, you should use the Debt Adjustment document.

For document Inventory of settlements with counterparties The following printed forms are provided:

INV-17 (Calculation Inventory Act)




INV-22 (Order to conduct an inventory)

When completing a debt inventory, you must fill out a certificate (Appendix to form INV-17), the certificate reflects in detail the details of the counterparty: name, address, telephone number and “debt history”: why the debt arose, details of the document that created the debt. Automatic completion of such a certificate is not provided for in standard 1C configurations.

In this article we will look at the principle of forming the “Appendix to the INV-17 form”, using the example configuration .

To complete an inventory in 1C, use the document “Inventory of settlements with counterparties”:

This document provides for filling out the debt with data from the accounting register, as well as filling out forms INV-17 and INV-22.