AKON Tech (1C: Accounting 8)

Specialists "1C: Accounting and Trade" (BIT) configured accounting of the VAT under features of conducting accounting of AKON Tech company.

Considerable decrease in labor costs on difficult accounting of the VAT – distribution of the entering VAT became the main project deliverable. Distribution by one thousand transactions takes place not in several hours as earlier, and within 5 minutes.

The AKON Tech company offers the enterprises and the organizations sets of the equipment and the software for the organization of networks and nodes of information security.

Now the organization cooperates more than with 50 Russian enterprises. Among them enterprises of an oil and gas sector, financial credit institutions, insurance and investment companies.

Development the mechanism of distribution of the entering VAT by all costs (as an allocation base – revenue by VAT rates) became the main task of the project of automation. In the NDS standard configuration "1C: Accounting 8" it is distributed only on indirect expenses.

For accounting in AKON Tech company the mechanism of distribution of the entering VAT by costs for fixed assets, construction objects, materials, goods, an other expenses was created.

For example, the organization purchases materials for 1000 rub. At the same time 180 rub are the entering VAT. It is reflected in account 19 (document "Goods and service receipt").

A half of materials is written off for general production expenses, the account balance 10: 500 rub, on account 25: 500 rub (document "Write-off order"). In a quarter enabled the realization including VAT for 2000 rub and implementation excluding VAT for 1000 rub (document "Sales of goods and services").

A third of the entering VAT needs to be recovered from account 19 into accounts 10 and 25. This transaction is implemented in the document "Distribution of the VAT". The document calculates an allocation base (33.33% which are subject to recovery), executes movements on accounts: Dt 10 Kt of 19 30 rub and Dt of 25 Kt of 19 30 rub.

The VAT amount which is subject to recovery is distributed in proportion to the account balances. For example, into account 25 charged not a half of materials but only 40% off account 10. Then from the VAT amount which is subject to recovery into account 10 40% will be recovered too. As a result on the account the 19th remaining balance will make 120 rub. This amount will be included in the purchase ledger after formation of the document "Formation of Records of the Purchase Ledger".

According to the scheme like that that is used in AKON Tech, the organizations which enable the realization both including VAT, and excluding VAT, according to Article 170 of the Tax Code of the Russian Federation are obliged to apply accounting of the VAT.

Natalya Loseva, accountant AKON Tech: "Earlier at us left a lot of time for formation of the purchase ledger. The main complexity consisted in the course of inclusion of a part of the VAT in cost value. In a quarter we need to distribute the VAT several thousand transactions. The standard configuration allows to include in cost value the entering costs on accounts 25, 44. We have main costs - it is account 10, 08 (materials, fixed assets). Distribute the VAT manually on 1000 positions means to spend at least 20 hours. After setup of a configuration the problem is solved in 5 minutes. We are grateful to specialists of BIT for professionalism and the attentive relation to our problems. We recommend BIT as reliable, responsible partners".