There are several ways to make adjustments in accounting. This is way more records (entries), the method of "red reversal" method of feedback posting, a way to transfer the amount of erroneous bills to the right, the way of the true account. Latest three methods tend to distort the turnovers. In connection with this practice is used way more records (entries) (for corrections perform the same wiring, but only on the remaining amount) and the method of "red Reversal (misentry completely duplicated, but with a negative amount, then forms the correct wiring to the required amount). For proper implementation of the method of "red reversal" in the configuration "1C: Accounting 8" otstornirovat not only posting on accounting and tax accounting. To read more click here: Allan Schweitzer Beach Point. Necessary to correct the motion on the registers of accumulation, because they are the main source of information for tax reporting in the program. In this regard, it is recommended to use special paper "Adjusting journal entries, which is located in the menu item" Operation.
" When filling out This document must set the flag "Use the completion of movements, and then appeared in the table portion of the reference and performed with the action. When you click on "Fill in the movement for each rows of a table "Filling movements" Performs the specified action and, if necessary, filled with traffic accumulation registers, registers of data registers and accounting on the appropriate tab. In If the error in accounting resulted in a distortion of the tax base, there is a need for recalculation of taxes for the period of failure. If the error resulted in an overpayment of tax is applied and revised declaration, the organization can exercise his right to a credit or refund of overpaid tax. The procedure itself is a tax refund offset and spelled out in Art. 1978 Tax Code. When it encounters an error that led to an understatement of tax base, the organization must submit an updated version of the declaration for the period of making a mistake and pay the taxes and penalties (if the period of tax payment has expired). Must be borne in mind that in order to avoid penalty sanctions have to pay taxes and penalties to provide revised declaration.
Refined form of the declaration must conform to the shape, which operated in the tax period for which the recalculation of the tax (Paragraph 2 point 5 of article 81 of the Tax Code). For example, the reflection in the configuration of "1C: Accounting 8" of error correction that resulted in the distortion of the taxable base for vat, we take the most common situation where the documents on receipt of goods or services related to the previous quarter, coming in the next reporting period. In this case, except for filing revised declaration of vat, there is a need to create additional sheets, book purchases, reflecting paper proceeds in the current period. Rules for making corrections to the book purchases and sales are regulated by the rf Government Decree "On approval of the logging of received and issued invoices, purchase ledger and sales ledger when calculating the value added tax "from 02.12.2000 914. To classify the documents received to the previous period is sufficient in the document Shaping record book purchases checkbox in the column "Recording ext. sheet "and provide an adjustable period, which will include this additional page. It should be noted once again that all correctional operations are conducted in the current period.