PBU 18/2. Practical examples of accounting in "1C: Accounting 8"
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The book is of interest to organizations and individual entrepreneurs who are payers of income tax and obliged or those who want to keep records using the accounting regulations “Accounting for accounts for income of organizations” PBU 18/02.
By order of the Ministry of Finance of Russia dated 20.11. 2018 No. 236n in PBU 18/02 amended, and it is especially important that without canceling the costly method, the balance method of calculating the postponed income tax was actualized. Methodists of the 1C company strongly recommend using the balance method of accounting for PBU 18/02, since it is easier and more efficient compared to the costly method. In the balance method, the differences are not recorded in business transactions, so the user is eliminated from the problem of their qualifications. Moreover, there are situations when the application of the costly method is problematic: for example, in an organization that has separate units with different income tax rates, and it is very difficult to calculate the deferred income tax here correctly. The balance method does not reject not only temporary differences, but also constant, therefore, part of the book is devoted to the decoding of these concepts and decryption of indicators generated by differences.
We note that the book, for comparison, shows the methodology of costly and balance methods of calculating ONP in the program “1C: Accounting 8” in practical examples. The purpose of this approach, on the one hand, show the essence of the differences and indicators that they give rise to, and on the other hand, to demonstrate the simplicity, visibility and advantage of the balance method compared to the costly. For users who use the costly method, but decided to switch to the balance sheet method of PBU 18/02, the transition methodology is presented in detail in a separate chapter of the book.
The examples presented in the book are implemented in two training bases of the configuration of the program “1C: Accounting 8 Prof” (version 3.0.116.32) These bases are intended for use with the version of the 1C: Enterprise 8 system not lower than 8.3.17.1851, 8.3.18.1741, 8.3.19.1467, including with their educational versions. It is recommended to use the version of the version at least 8.3.18.1741.
The book is intended for accountants, consultants, students and teachers, as well as for applicants for receiving certificates “1C: Professional”, “1C: Specialist Consultant” to implement the applied decision “1C: Accounting 8”
By order of the Ministry of Finance of Russia dated 20.11. 2018 No. 236n in PBU 18/02 amended, and it is especially important that without canceling the costly method, the balance method of calculating the postponed income tax was actualized. Methodists of the 1C company strongly recommend using the balance method of accounting for PBU 18/02, since it is easier and more efficient compared to the costly method. In the balance method, the differences are not recorded in business transactions, so the user is eliminated from the problem of their qualifications. Moreover, there are situations when the application of the costly method is problematic: for example, in an organization that has separate units with different income tax rates, and it is very difficult to calculate the deferred income tax here correctly. The balance method does not reject not only temporary differences, but also constant, therefore, part of the book is devoted to the decoding of these concepts and decryption of indicators generated by differences.
We note that the book, for comparison, shows the methodology of costly and balance methods of calculating ONP in the program “1C: Accounting 8” in practical examples. The purpose of this approach, on the one hand, show the essence of the differences and indicators that they give rise to, and on the other hand, to demonstrate the simplicity, visibility and advantage of the balance method compared to the costly. For users who use the costly method, but decided to switch to the balance sheet method of PBU 18/02, the transition methodology is presented in detail in a separate chapter of the book.
The examples presented in the book are implemented in two training bases of the configuration of the program “1C: Accounting 8 Prof” (version 3.0.116.32) These bases are intended for use with the version of the 1C: Enterprise 8 system not lower than 8.3.17.1851, 8.3.18.1741, 8.3.19.1467, including with their educational versions. It is recommended to use the version of the version at least 8.3.18.1741.
The book is intended for accountants, consultants, students and teachers, as well as for applicants for receiving certificates “1C: Professional”, “1C: Specialist Consultant” to implement the applied decision “1C: Accounting 8”
Author:
Author:Ильюков В.Д.
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:newspaper
Age restrictions:
Age restrictions:16+
ISBN:
ISBN:978-5-9677-3233-1
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