1C:Enterprise 8. Accounting of the construction organization

"1C: Accounting of the construction organization" – the industry solution intended for automation of accounting and tax accounting in the small and medium organizations performing any kinds of construction activity and also other types of the accompanying business activity: wholesale and retail, commission trade (including the subcommission), rendering services, production, etc.

Industry solution "1C:Enterprise 8. Accounting of the construction organization" 1C:Enterprise 8 is developed on the basis of the standard solution ". The enterprise accounting", edition 3.0 with preserving of basic functionality also uses all advantages of a technology platform of 1C:Enterprise 8 of version 8.2 providing scalability, openness, simplicity of administration and configuring. In a configuration possibilities of platform 8.2 for work in the mode of the client application (the thin client and the web client) for industry functionality are used. It provides an opportunity for work in the WEB INTERFACE that does work of users of more intuitive and allows to work far off.

The Accounting of the Construction Organization configuration contains the following subsystems:

• Contractor of construction
• Customer of construction
• Investor
• Intraeconomic calculations

As a part of a subsystem "Contractor of construction":

• accounting of accomplishment of installation and construction works by buildings, construction objects, cost items on construction, a technology cost structure, contractors with formation of the certificate of the cost of construction works and costs in KS-3 form;
• accounting of installation and construction works by construction objects;
• possibility of formation of the summary reference (KS-3 form);
• formation of planned cost of installation and construction works with a possibility of creation of the local estimate, sheet of labor and material resources, calculation of marginal income for the estimate;
• separate accounting of the installation and construction works performed by own forces and forces of third contract organizations as a part of cost value of construction works and as a part of revenue when implementing installation and construction works;
• accounting of write-off of materials on construction objects (M-29 form) both at average cost, and by the FIFO method, depending on the performed tunings of account policy;
• possibility of distribution of indirect costs by construction objects on volumes of the spent machine-hours of the construction equipment used at accomplishment of installation and construction works;
• industry accounting of production supplies: an inventory control of materials on responsible persons, accounting of overalls, the special equipment, stock and the equipment;
• formation of the industry unified form on accounting of overalls and stock "A card of accounting of overalls" in MB-2 form, reports on the movement of materials: "Sheet 10-s", "Material report";

accounting of non-invoiced deliveries (M-7 form);

• accounting of products, works, the services released (executed) by means of auxiliary production;
• cost accounting of auxiliary production;
• cost analysis on the works performed by own forces and with involvement of subcontract organizations;
• the analysis of payment by the customer of the accepted stages of accomplishment of construction contracts;
• the analysis of payment of subcontract works by construction objects;
• job order accounting at the contractor of construction, formation of local estimates and KS-2 on the basis of the order of the buyer and the analysis of a status of orders;
• accounting of the equipment and construction materials by construction objects and storage locations;
• accounting of procurement and warehouse expenses on the equipment and materials by cost items;
• reflection of transfer of the performed works on the basis of the created estimate calculation with formation of the unified deed of conveyance of the performed construction works of KS-2;
• accounting of the services of the customer accepted from subcontractor, implementation reflection to the customer of services of the general contractor with a possibility of calculation of their volume as on percent from installation and construction works, and the direct amounts;
• accounting of the accepted subcontract works on objects with a possibility of use of the adopted acts by transfer of works to the customer as transfer of subcontract works;
• accounting of issue to contractors of materials as raw materials supplied by the customer and write-off in process of its expenditure.

As a part of a subsystem "Customer of construction":

• planning and the cost accounting on keeping of the customer of construction by cost items, divisions and financing sources;
• separate accounting of the VAT on costs for the capital investments with a possibility of formation of the summary invoice by transfer finished by construction of the facility to the investor;
• accounting of operations on transfer of the acts of KS-11 and KS-14 finished with construction of facilities to investors with a design;
• accounting of the VAT on the capital investments by construction objects;
• the cost accounting on construction of shoddy (title) constructions with a possibility of their automatic redistribution on objects under construction;
• accounting of cash receipt and use of means of target financing by financing sources;
• printability of a set of primary documents on accounting of the capital investments, work in progress of construction objects, accounting of the Inventories and other documents used by the customer of construction, approved by Resolutions of Goskomstat of the Russian Federation.

As a part of a subsystem Investor:

• control and correction of mutually used means of financing sources;
• formation of pro rata contribution and agreement settlements of a concession of rights to claim;
• formation of a share of administration;
• formation of analytical reports on cash flow of financing sources, accounting of the capital investments, inventory items, settlings with partners;
• carrying out bilateral and tripartite acts of offsets according to settlement accounts with partners.

As a part of a subsystem "Intraeconomic calculations":

• possibility of drawing up the advice entering and proceeding;
• possibility of drawing up reconciliation statements between divisions.

Industry solution "1C:Enterprise 8. Accounting of the construction organization" 1C:Enterprise 8 is developed on a basis ". Enterprise accounting" it is also intended, including, for automation of accounting and tax accounting, including preparation of the obligatory (regulated) reporting in the subjects of the construction industry (the customer, the contractor, the investor) having the right to combine functions of two and more subjects of business activities.

The structure of a configuration includes the chart of accounts of accounting corresponding to the Order of the Ministry of Finance of the Russian Federation "About the Approval of the Chart of Accounts of Accounting of Financial and Economic Organization Activity and the Instruction for Its Application" of 10/31/2000 No. 94n. The structure of accounts, the organization of analytical, currency, quantitative accounting on accounts conform to requirements of the legislation for accounting and reflection of data in the reporting. If necessary users can independently create additional sub-accounts and cuts of analytical accounting.

Accounting of documents

The main method of reflection of economic transactions in accounting is input of the documents of the program corresponding to primary accounting documents. Besides, direct input of separate postings is allowed.

Support of the different systems of taxation

In the program for the commercial organizations the following systems of taxation are supported:

• the general system of taxation (income tax for the organizations according to Chapter 25 of the Tax Code of the Russian Federation),

simplified tax system (Chapter 26.2 of the Tax Code of the Russian Federation),

• the system of taxation in the form of the unified imputed income tax for separate types of activity (Chapter 26.3 of the Tax Code of the Russian Federation).
• For individual entrepreneurs the simplified tax system (Chapter 26.2 of the Tax Code of the Russian Federation) is supported.

Accounting of trade operations

Accounting of transactions of receipt and sales of goods and services is automated. At sales of goods invoices for payment are drawn up, delivery notes and invoices are made out. All operations on wholesale trade are considered by agreements with buyers and suppliers. For import goods data on the country of origin and number of the customs declaration are considered.

For retail both operational reflection of retail sale, and reflection of sales based on inventory is supported. Goods in retail can be considered on purchased or at the selling prices. For retail sales payment by bank loans and use of payment cards is supported.

Reflection of returns of goods from the buyer and to the supplier is automated.

In a configuration use of several price types is supported, for example: wholesale, small wholesale, retail, purchasing, etc. It simplifies reflection of transactions of receipt and implementation. An opportunity to keep account of articles of the nomenclature is given.

Accounting of agency agreements

Accounting of agency services from the agent is automated (rendering services on its own behalf, but at the expense of the principal) and from the principal (rendering services through the agent).

Accounting of banking and cash activities

Accounting of the movement of cash and non-cash and currency transactions is implemented. Input and printing of payment orders, receipt and cash payment orders is supported. Accounting of monetary documents is implemented. On the basis of cash documents the cash-book of the set sample forms. The cash accounting of the payment agent is implemented, the separate cash-book is kept.

Operations on settlings with suppliers, buyers and advance holders (including money transfer on bank cards of employees or corporate bank cards), cash deposit on the checking account and receiving cash by the monetary check, acquisition and foreign currency sales are automated. At reflection of transactions of a payment amount automatically break into advance payment and payment.

Payment orders on payment of taxes (contributions) can be created automatically.

The information exchange mechanism with programs like "Client of bank" is implemented.

Accounting of settlings with partners

Accounting of settlings with suppliers and buyers can be conducted in rubles, conventional units and foreign currency. Exchange differences on each transaction are calculated automatically.

Settlings with partners in a configuration are always conducted to within the document of calculations. At document creation of receipt and implementation it is possible to use both the total prices for all partners, and individual for the specific agreement.

The debt repayment method under the agreement can be specified directly in payment documents. The method of offset of advance payments is specified in documents receipts and implementations.

Fixed asset accounting and intangible assets

Fixed asset accounting and intangible assets is kept according to PBU 6/01 "Fixed asset accounting" and PBU 14/2007 "Accounting of intangible assets". The main operations on accounting are automated: receipt, acceptance to accounting, charge of wear (depreciation), upgrade, transfer, write-off, inventory. Distribution of the amounts of charged depreciation in a month in tax accounting between several accounts or objects of analytical accounting is possible.

Accounting of the main and auxiliary production

Cost accounting of products and the services released by the main and auxiliary production, raw materials supplied by the customer processing accounting, accounting of overalls, the special equipment, stock and economic accessories is automated. Within a month account of the turned-out finished goods is kept at planned cost. At the end of the month the actual cost of the turned-out products and the rendered services is calculated.

Accounting of semi-finished products

For the difficult technology processes assuming intermediate stages with release of semi-finished products inventory accounting of semi-finished products and automatic calculation of their cost value is supported.

Accounting of indirect income

In the program the opportunity of accounting of the different expenses which are not connected directly with production, rendering works, services indirect expenses is given. At the end of the month automatic write-off of indirect expenses is made.

For accounting of general running costs application of the direct costing method is supported. This method provides that general running costs are written off in a month of their emergence and completely belong on expenses of a current period. If in the organization the direct costing method is not applied, then general running costs are distributed between the cost of the made products and work in progress.

At write-off of indirect expenses application of different methods of distribution by nomenclature groups of products (services) is possible. For indirect expenses the following allocation bases are possible:

• production volume,
• planned cost,
• compensation,
• material costs,
• revenue,
• direct costs,
• separate articles of direct costs.

Accounting of the VAT

Accounting of the VAT is implemented according to regulations of Chapter 21 of the Tax Code of the Russian Federation. Filling of the purchase ledger and sales ledger, drawing of the adjustment and corrected invoices is automated. For the purposes of accounting of the VAT separate account of transactions, subject to VAT and non-taxable is kept according to Article 149 of the Tax Code of the Russian Federation.

Difficult economic situations in accounting of the VAT when implementing using a VAT rate of 0% are monitored, at own-account construction and also at execution of duties of the tax agent by the organization. VAT amounts on indirect expenses according to Article 170 of the Tax Code of the Russian Federation can be distributed on implementation transactions, the subject to VAT and exempted from payment VAT.

Payroll accounting and the personified accounting

In a configuration account of settlings with personnel on the salary and personnel records is kept. Formation of the unified forms by the labor law is provided.

The following transactions are automated:

• payroll to employees of the enterprise for a salary with an opportunity to specify a method of recognition separately for each type of charge;
• accounting of deduction;
• conducting settlement with workers up to salary payment and salary transfer into card accounts of workers;
• deposition;
• calculation of the taxes and contributions regulated by the legislation which taxable basis the salary of employees of the organizations forms;

formation of the corresponding reports (according to the PIT, taxes (contributions) on FOT), including preparation of the reporting for the system of the personified accounting of RPF. At accomplishment of calculations existence at the enterprise of disabled people, tax nonresidents is considered.

Tax accounting for income tax

Tax accounting for income tax is kept on the same accounts, as accounting. It simplifies comparison of data of accounting and tax accounting and fulfillment of requirements of PBU 18/02 "Accounting of calculations for income tax". According to tax accounting the tax declaration on income tax automatically forms.

Simplified tax system

Accounting of business activities of the organizations applying a simplified tax system is automated. Tax accounting for the STS is kept according to Chapter 26.2 of the Tax Code of the Russian Federation. The following taxation objects are supported:

• income,
• the income reduced by the value of expenses.

The book of accounting of income and expenses forms automatically.

Accounting of the activity assessed by the unified imputed income tax

Irrespective of whether the STS organization or the general system of taxation applies, some types of its activity can be assessed with the unified imputed income tax (UIIT). Separation of accounting of the income and expenses connected with the activity assessed and not assessed by an UIIT is provided in a configuration. Expenses which cannot be carried to a certain type of activity at the time of their commission can be distributed automatically at the end of the period.

The completing operations of month

• The procedural transactions executed upon termination of a month including revaluation of currency, write-off of deferred expenses are automated,
• determination of financial results and others. The assistant to closing of month allows to define necessary procedural close operations of month and to execute them in the correct sequence and without errors.

Standard reports

The configuration provides to the user a set of standard reports which allow to analyze data on a remaining balance, turnovers of accounts and on postings in the most different cuts. At report generation there is a possibility of setup of grouping, selection and sorting of information output in the report, proceeding from specifics of organization activity and executed by the user of functions.

The regulated reporting

The program includes the obligatory (regulated) reports intended for representation of the organization to owners and the controlling state bodies including forms of accounting records, tax declarations, reports for bodies of statistics and public foundations.

Regulated reports for which such opportunity is provided by regulating documents can be unloaded in electronic form. In the program the technology of drawing the two-dimensional barcode on sheets of tax declarations is supported.

The regulated income statements of individuals are prepared automatically and for submission to tax authorities can be written on the magnetic carrier (diskette). For submission to RPF of data on the calculated insurance experience and the paid insurance premiums the personified account of workers is kept. The corresponding reporting can also register in the magnetic carrier.

Service opportunities

Control and exception of wrong situations

The Accounting of the Construction Organization configuration provides the developed control facilities of work of the user at different stages of work with the program:

• control of correctness and completeness of the entered data,
• control of a remaining balance at write-off (movement) of material values,
• control of modification and removal of the documents entered before "date of prohibition of editing"
• control of integrity and consistency of information during removal of data.

Loading of qualifiers and currency rate

The program provides loading of reference books and qualifiers:

• qualifier of a BIC (reference book of bank identification codes of participants of calculations in the territory of the Russian Federation),
• address qualifiers of FTS,
• currency rate from the website of RBC.

Loading is performed from the website of 1C Company or other information websites and also from the files delivered on the DVD carrier of ITS or as a part of updates of a configuration.