Currently, almost all organizations use personal computers and various specialized software. The most popular among them is the 1C: Enterprise program, which facilitates the accounting process. However, many face difficulties in reflecting the acquisition process and the content of computer programs in accounting and tax accounting.
Instructions
Step 1
Recognize the costs of purchasing the 1C: Enterprise software as expenses for ordinary activities. In some cases that are related to the purchase of a product under an author's agreement, according to which exclusive rights to software are transferred, these costs are accounted for as intangible assets of the enterprise and are carried out in accordance with RAS 14/2000. However, this case cannot be attributed to the use of 1C, since it is purchased on the basis of a sales contract or an agreement on the transfer of non-exclusive rights.
Step 2
Determine the accounting procedure for the 1C program based on the terms of the payment agreement. If the purchase of the program is made in a one-time payment, then the costs are reflected in deferred expenses and are written off in parts throughout the entire period of using the application. For this, a credit is formed on account 51 "Settlement accounts" and a debit on account 97 "Deferred expenses". Firm 1C indicates in the contract the service life of the program. It is necessary to divide the total cost of the application by the number of specified months. The resulting value is written off to the debit of account 26 "General business expenses" or 20 "Main production" in correspondence with account 97.
Step 3
Reflect in accounting the costs of updating the 1C program. Expenses for this transaction are recognized in the reporting period when they were incurred. For this, a credit is formed on account 60 "Settlements with contractors and suppliers" and a debit on account 26 or 20. If the software shell was updated, for example, an additional network version of the 1C program was purchased, then the costs of this operation are charged to account 97 and are written off monthly on account 26.
Step 4
Take for deduction the amount of VAT that the enterprises paid after purchasing the 1C program for the reporting period when the purchase was reflected on account 97. In this case, you must submit an invoice with the amount of VAT charged and the fact of using the program to carry out transactions that are subject to VAT …
