To reflect the receipt of funds in 1C 8.3, we use the tab Cash desk – Cash documents – Receipt cash order (PKO). Let's create a cash flow by clicking the button Admission:
IN Receipt cash order(PKO) you can create the following types of operations:
Payment from the buyer. The receipt of funds from the buyer to the enterprise's cash desk is reflected. Let's fill out the tabular part of the document:
- date– date of the PQS document;
- Number – generated automatically, usually not edited;
- Counterparty– the buyer making a deposit of funds;
- Sum– amount of cash contribution;
- Contract/cash flow item– indicate the agreement, cash flow item. Method of crediting the advance;
- VAT rate and amount. If an invoice was issued for payment, then you need to indicate the invoice on the basis of which payment is made;
- When posting the document, posting Dt 50 Kt 62 is generated:
The printed form of the PKO is generated when you press a button
Retail revenue. For this type of operation, in 1C 8.3 we show the revenue of the retail outlet. In the header you must indicate the warehouse and the amount of revenue, with VAT details:
In 1C 8.3, this document is drawn up when funds are returned from an accountable person to the enterprise’s cash desk. Generates wiring DT 50 KT 71:
Issued in the event of termination of a contract or as a result of changes in contract prices. The document generates postings DT 50 KT 60:
– is issued in case it is necessary to withdraw funds from the bank:
- This operation is reflected only as cash transactions;
- The document generates postings DT 50 KT 51;
- The transaction is not reflected in the bank:
– transactions of receiving and issuing loans from third-party organizations other than banks are reflected. The type of contract is indicated Other:
The account for settlements with counterparties is also indicated:
– used to obtain a loan from a bank. Type of agreement – Other with indication of the settlement account:
The document generates transactions:
– serves to obtain the issued loan to other counterparties. We establish the type of agreement – Other and the settlement account in which the loan is accounted for:
Reflection of receipt of funds for repayment of a loan issued to an employee:
When posting the document, postings DT 50 Kt73 are generated:
Other income - the operation is used in other cases. Printable form – printing of the Receipt Cash Order in the form (KO-1) is provided.
A sample of filling out and the procedure for filling out incoming and outgoing cash orders in 1C 8.3 is discussed in
Account cash warrant
The expense of funds in 1C 8.3 is formalized by the document Cash Expense Order (COS) using the button Issue:
Let's consider filling out a document in 1C 8.3 when reflecting the main types of business transactions.
Payment to the supplier – transactions of settlements with suppliers of goods, works and services are reflected. Generates transactions Dt 60 Kt 50. Similarly, we fill in the type of operation and all fields of the document as in PKO:
Printing RKO by pressing the Print button:
The printed form in 1C 8.3 is provided for the generation of a Cash Expense Order in the form (KO-2):
- – provided in cases of contract termination and price changes.
- Issuance to an accountable person – provided for the issuance of funds to an accountable person. Generates wiring DT 71 KT 50.
- Payment of wages according to statements– provided for when paying wages to employees, through the person responsible for payroll.
- Payment of wages to an employee – payment of wages to a specific employee.
- Cash deposit to the bank – intended for receiving and further depositing funds into a current account. Generates wiring Dt 51 Kt 50.
- Payments for loans and borrowings– intended for issuing and repaying loans and borrowings, both received and issued to third parties. We use the contract type Other and settlement account.
- Collection – intended for collection of funds from retail proceeds, collection to a current account. Generates transfer transactions en route Dt 57.01 Kt 50. The bank transaction is not recorded separately.
- Payment of deposited wages– the operation is intended for issuing deposited wages according to payrolls, which indicates the payroll where the wages were deposited.
- Other expenses – the operation is provided for other operations.
The nuances associated with the timing of PKO and RKO in 1C 8.2 (8.3) and filling out the details of the DDS article are discussed in our video lesson:
Advance report
Cash documents also include the document :
Fill in all fields of the document header. Wherein:
- On the tab Advances fill in the amount of the advance received;
- Tab Goods– a list of inventory items acquired by the accountable entity is indicated;
- Tab Other – services paid for by the accountable person are taken into account;
- Tab Payment– generated if the delivery is formalized in a separate document, generates postings Dt 60 Kt 71:
We post the document and print it:
Payment by payment cards
The document Payment by payment cards in 1C 8.3 can be found:
In this document we will consider the following types of transactions: Payment from the buyer and Retail revenue.
Payment from the buyer– applies when paying by bank card. Let's fill in the fields of the document:
- Type of operation;
- Counterparty, from whom the payment was received;
- Type of payment Agreement and amount of payment.
Based on this document, you can generate an invoice and:
Receipt to the current account generates cash receipt transactions and bank commissions. After posting the document, the following transactions are generated:
Retail revenue – payment accepted by a manual point of sale, accepted per day by bank cards:
The document generates transactions:
When paying at automated retail outlets with bank cards in 1C, use the document. The peculiarity of this operation is that the money comes not from the buyer, but from the acquiring bank. Using account 57.03.
To account for payments with bank loans and payment cards, you need to create a payment type in the directory:
- Bank loan;
- Payment card.
We indicate the bank from the directory of counterparties who are carrying out or issuing a loan, indicate the agreement and settlement account:
Operations with the fiscal registrar
The fiscal registrar in 1C 8.3 is designed for registering trade transactions and printing trade receipts directly from the 1C 8.3 program. To do this, you need to make the following settings at each workstation: Connected equipment, Administration section. Printing is done from the document Cash receipt order using the button Print receipt:
At the end of a cash register shift, it is possible to print reports:
- Report without blanking (X-report);
- Report with blanking (Z-report).
Printing reports in 1C 8.3 will be done from the form Fiscal registrar management In chapter Bank and cash desk.
PKO and RKO are the main documents that are used to reflect the flow of funds in the cash register. They are needed in almost any organization, and in this article I will tell you how to work with them in the 1C: Enterprise Accounting 8 edition 3.0 program. In addition, we will talk about how to check the correctness of cash transactions and how to set a limit on cash balances in the cash register.
So, in order to reflect the receipt of funds at the cash desk, you need to go to the “Bank and Cash Desk” tab and select the “Cash Receipt (CCR)” item.
Add a new document using the "Create" button. In the form that opens, you must select the correct type of operation; the composition of the document fields that need to be filled in depends on this. We will reflect the transaction "Payment from buyer".
Then we select an organization (if there are several of them in the database), a counterparty (if necessary, create a new one), indicate the amount and account. We add a line to the tabular part and indicate the agreement, cash flow item, amount, VAT rate, settlement accounts. If the payment needs to be attributed to different contracts, you can add several lines. The “Base” field must also be filled out in order for this information to be reflected in the printed PQR form.
When posting a document, in our case, a movement is generated on the accounts Dt 50 Kt 62.
In order to reflect the expense of funds in the program, you need to select the “Cash withdrawal (Cash)” item on the “Bank and cash desk” tab.
In this document you also need to select the type of operation; we will consider the operation “Payment of wages according to statements”.
Select an organization and add a row to the table section. If a payroll slip has already been created, you need to select it, or you can create a new pay slip directly from the current document.
The list can be filled out automatically for all employees by clicking the appropriate button, or you can manually add the required people.
Click “Post and close”, the amounts in the “Cash Withdrawal” document are entered automatically based on the created statement. All that remains is to select the cash flow item in the field located under the tabular part.
This document creates the posting Dt 70 Kt 50.
I also recommend setting a limit in the program for cash balances in the cash register, which will be used when checking the correctness of cash transactions. If it is exceeded on any day, the program will report this. But this operation may not be performed by small businesses and individual entrepreneurs, who, in accordance with the new procedure that came into force on June 1, 2014, do not have the obligation to control the limit.
Everyone else needs to go to the “Main” tab, select “Organizations”, click the “More” button and “Cash balance limits”.
In the table that opens, click the “Create” button to indicate the limit and the date from which it is valid.
In order to check the correctness of accounting at the cash register, you need to use the “Express check of accounting” processing, which is located on the “Reports” tab.
In the processing form, you must set the verification period, click the “Show settings” button and check the “Cash transactions” checkbox. Then click “Run check”.
The program will tell you if there are errors in this section of accounting, and will also provide information about them, if any.
If you still have questions, you can ask them in the comments to the article or on our forum.
And if you need more information about working in 1C: Enterprise Accounting 8, then you can get our book onlink.
Creation of an Incoming Cash Order (PKO) and an Outgoing Cash Order (RKO)
Cash documents in the accounting department are drawn up, as a rule, in two documents: Incoming cash order (hereinafter referred to as PKO) and Outgoing cash order (hereinafter referred to as RKO). Designed for accepting and issuing cash to the cash desk (from the cash desk) of the enterprise.
Let's start the review with PKO. As the name implies, this document formalizes the receipt of money at the cash desk.
Receipt cash order
In 1C Accounting 3.0, the following types of transactions can be executed using the PKO document:
- Receiving payment from the buyer
- Refund of funds from an accountable person
- Receiving a return from the supplier
- Receiving funds from the bank
- Repayment of loans and borrowings
- Repayment of a loan by an employee
- Other cash receipt transactions
This division is necessary for the correct formation of accounting entries and the book of Income and Expenses.
First of all, we will consider Payment from the buyer, Return from the buyer and Payments for loans and borrowings since they are similar in structure and have tabular parts.
All these three types of PCO have the same set of fields in the header. These are Number and Date (hereinafter for all documents), Counterparty, Account and Amount.
- The number is generated automatically and it is better not to change it.
- Date – current date. Here it should be taken into account that if you change the date to a lower date (for example, last day) than the current one, when printing the cash book, the program will issue a warning that the numbering of sheets in the cash book is incorrect and will offer to recalculate them. It is desirable that the numbering of documents throughout the day is also consistent. To do this, you can change the time of the document.
- Counterparty - An individual or legal entity who deposits funds into the cash register. Let me immediately note that this field indicates exactly the Counterparty for whom mutual settlements will be carried out. In fact, money can be deposited into the cash register, for example, by an employee of the Counterparty Organization. It is selected from the Individuals directory in the Accepted from field. In this case, the printed form of the PKO will indicate the full name from whom the money was received.
- Accounting account - in a self-supporting chart of accounts this is usually 50.1, but you can set up a different one by default. The corresponding account depends on the type of transaction and is taken from the tabular part of the PKO.
Pay attention to the registration of the amount of money deposited. Payment from the buyer, Return from the buyer and Payments for loans and borrowings cannot be processed without specifying the agreement. Moreover, funds can be accepted simultaneously under several contracts. This is what the tabular section is for. The payment amount is formed from the amounts in the rows of the tabular section. The Settlement Account and the Advance Account (corresponding accounts) are also indicated there. These accounts are configured in the information register Accounts for settlements with counterparties.
Other types of operations should not present any difficulties. They do not have a tabular part and the entire filling out of the PQS comes down mainly to the choice of the Counterparty. This could be an accountable person, a bank or an employee.
Other cash receipt transactions reflect any other receipts to the enterprise's cash desk and generate its own entries. An arbitrary corresponding account is selected manually.
Account cash warrant
Registration of RKO is practically no different from registration of PKO. In 1C Accounting, there are the following types of cash withdrawals:
- Issuing payment to the supplier
- Issuing a refund to the buyer
- Issuance of funds to an accountable person
- Issuance of wages on a payroll or separately to an employee
- Cash to bank
- Issuance of credits and loans
- Carrying out collection
- Issuance of deposited salary
- Issuing a loan to an employee
- Other operations for issuing funds
Separately, I would like to focus only on the payment of wages. This type of operation has a tabular part in which it is necessary to indicate one or more pay slips. The total cash settlement amount will be the sum of the statements. Without specifying at least one statement, it will not be possible to carry out cash settlement.
When issuing wages, an employee also needs to indicate a statement, but only one.
When issuing a deposited salary, it is not necessary to indicate the statement.
Setting a cash balance limit
In order to set a cash balance limit in 1C 8.3, you need to go to the “Organizations” directory and on the “Go” tab select the “Limit” item
Where to click the “Add” button, where to indicate from what date the restriction is valid and its size:
Based on materials from: programmist1s.ru
Modern technologies greatly facilitate the work of accounting. The presence of 1C software or an analogue at any enterprise allows you not only to quickly calculate wages, but also to keep records of all working capital.
The special program “1C: Accounting” has all the capabilities to carry out an inventory of the money supply and count the cash received by the bank in a matter of hours. The main thing is knowledge of all its aspects and the ability to use a computer.
Typically, large enterprises that have collection departments have an assistant accountant on staff. He is entrusted with the responsibility of accounting for collected funds in the general receipt. This specialist also monitors interaction with the company responsible for transporting funds. Most often, these are collection departments, bank collection services, or the corresponding department of the enterprise.
For security purposes, most large industrial holdings prefer to deal with specialized agencies, which are either part of banking institutions or an independent unit. No matter who is involved in the collection of the money supply, ultimately all funds must be accounted for in order to avoid problems with the fiscal service and law enforcement agencies.
Collection of funds is processed on the basis provided by the service performing this procedure. The information reflected in the documentation is entered into 1C, resulting in an overall picture of the receipt at one or more points.
How to conduct collection in 1C
The procedure is carried out through the “Bank and Cash Desk” program option. To do this you need:
- open the initial page in the transaction log;
- go to bank statements and check receipts to current accounts;
- after that, return to the main menu and select “Program functionality” in the settings;
- then go back to the “Bank and Cash Desk” section and select the “Collection” option.
For employees who are well versed in 1C software, cash collection will take about 15 minutes. If the enterprise does not have special programs, then it will be more difficult. Accountants will be forced to calculate the entire income the old fashioned way, that is, using statements and a calculator.
If a company purchased third-party software, the steps may change. But, as a rule, all postings and collection statements, in any case, are reflected in the “Bank and cash desk” option.
Video training on how to conduct collection in 1C
Rules for accounting for collected funds
Posting and accounting of funds is carried out in accordance with current legislation and internal regulations of the enterprise. If departments carry out daily collection, then it must be done every day.
When the money supply is delivered to a financial institution with less frequency, transactions occur less frequently. With this schedule, accounting for collection of funds is allowed the next day after sending cash.
In case of irregular collection of money from departments, it is allowed to register the receipt once a month. It is necessary to ensure that all funds received are taken into account on the eve of the end of the reporting period, that is, quarter, half-year and year.
For those accountants who deal with 1C version 8.3, the collection operation is simplified. The program calculates all received funds independently. Employees can only pay for software technical support services on time and use it correctly.
To register cash register operations in 1C Accounting 8.3, the following documents are used: cash receipt and expenditure order. The journal for registering outgoing and incoming cash orders in 1C is located in the “Cash documents” item of the “Bank and cash desk” menu.
In order to create a new document, click on the “Receipt” button in the list form that opens.
The set of fields and transactions displayed directly depends on the value specified in the “Type of Operation” field.
Let's look at each type in more detail:
By default, the debit account is 50.01 – “Cash of the organization”.
Account cash warrant
To create cash settlements in the list of cash documents 1C 8.3, you must click on the “Issue” button.
The execution of this document is practically no different from receipt at the cash desk. The set of details also depends on the selected type of operation.
The only thing worth noting is that when choosing the type of salary payment transactions (except for work contracts), in the document you must select a statement for paying salaries through the cash register. The repayment documents also indicate the type of payment: repayment of debt or interest.
Cash balance limit
To set a cash register limit, go to the section of the same name in the “Organizations” directory card. We have it in the “More” subsection.
This guide indicates the limit amount and validity period. This functionality has made life much easier for accountants to comply with the law.
Cash book
The 1C:Accounting program implements the functionality of creating a cash book (form KO-4). is in the journal PKO and RKO. To open it, click on the “Cash Book” button.
In the report header, indicate the period (the default is the current day). If your program maintains records for more than one organization, it must also be indicated. In addition, if necessary, you can select a specific division for which the cash book will be generated.
For more detailed report settings, click on the “Show settings” button.
Here you can specify how the cash book will be generated and some of the settings for its design in 1C.
After you have made any changes to the settings of this report, click “Generate”.
As a result, you will receive a report with all cash movements at the cash desk, as well as balances at the beginning / end of the day and balances.
Cash inventory in 1C 8.3 Accounting
The procedure for conducting a cash register inventory is described in the order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995.
Unfortunately, in the 1C 8.3 program there is no cash inventory report in the INV-15 form. This request has already been proposed to the 1C company. Perhaps someday they will finalize the program, but for now accountants have to take inventory of the cash register manually.
You can download the form and sample of filling out INV-15 at.
The fastest and most effective way to solve this problem is to order processing for the formation of INV-15 from a specialist. This processing will not only save a lot of time, but will also reduce the influence of the human factor, which will avoid errors.
Training video
See also video instructions for recording cash transactions in 1C 8.3:
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