Entrepreneurs who are on the simplified taxation system (simplified taxation) draw up and maintain a KUDiR - a book for recording income and expenses. It should be formed directly in 1C (version 8.3). How is KUDiR formalized and how should it be filled out in the program?
How to open KUDiR
To find the accounting book in 1C, open the "Reports" menu, then in the "STS reports" click on the "Book of income and expenses of the USN". A window for filling in the KUDiR will appear on the monitor screen.
The book is filled in automatically, every quarter of the year. Most often, the accountant forms the KUDiR at the end of the year in order to submit this document to the tax authorities, complete with the entire annual package of accounting reports.
The book of income and expenses includes four subsections:
- actual income and expenses (must be indicated by quarters)
- expenses together with intangible assets
- losses in amounts
- list of amounts to reduce taxation
Entrepreneurs form KUDiRs in 1C in automatic mode directly according to documents reflecting any implementation (for example, goods), as well as according to documents on the arrival and entry of the nomenclature in 1C of the goods offered by the entrepreneur.
Expenses, or the sale of goods, goes to the KUDiR in 1C immediately after the payment is made and the goods / services are entered into the program (but the program needs to be configured accordingly to activate this function). In addition, before forming the ledger, it is required to carry out routine operations at the end of the quarter, such as closing the month.
Before registering KUDiR, test and put in order the accounting policy in the 1C program. Its incorrect setting can have negative consequences. To make settings go to the "Main" menu, click on "Organizations", open the entire list of companies. Go to the required legal entity, next click on "Accounting Policy". According to the statistics of specialists in setting up 1C, nine out of ten problems of the type "filling in KUDiR does not work" are eliminated by a simple procedure for setting up an accounting policy for a specific company / legal entity entered in 1C. Click on “Recognition of expenses” (the link is visible if “income-expenses” is selected as the object of taxation).
To adjust the settings for printing a book, go to KUDiR, click on "Show settings". In the window that appears, find the checkbox opposite the "Output transcripts". Just check this box and see what the document looks like, which reflects the income / expense. Keep in mind that all other settings can directly affect the external display of the KUDiR.
How to correct entries in KUDiR
Since the ledger is transferred to 1C automatically, the data in it (for example, for the tax authority) must be adjusted manually. Use the file "KUDiR Records". To enter it, go to "Operations", open the subsection "USN". Now create this document. Click on the "Create" button. You have opened the document form.
The correcting document has three subsections: the first - on expense / income, the second - on expenses for the acquisition of fixed assets, the third - on spending on non-material assets.
In the case of accounting for several legal entities in one 1C, do not forget to select the organization to make adjustments at the top of the file. Fill out and pass this document, after which it will begin to be taken into account in the completed book.
