How to reverse expenses for the previous quarter. If it is necessary to reverse the sale, what documents should I attach? Cancellation of the sale

Deleting an erroneous receipt document for the current year

In practice, there are situations when accounting erroneously reflects the receipt of goods (work, services) that did not take place in the economic life of the organization. In this case, such an operation is not subject to adjustment, but to cancellation.

Example 1

The cost of repair work erroneously reflected in accounting was registered in the program in September 2015 by document Receipt (act, invoice) with the type of operation Services (act). After posting the document, the following entries were entered into the accounting register:

Debit 25 Credit 60.01 - for the cost of repair work performed (RUB 20,000); Debit 19.04 Credit 60.01 - for the amount of submitted input VAT (3,600 rubles).

A document was registered based on the receipt document Invoice received, and VAT is accepted for deduction in full in the period of receipt of services. The corresponding entries are entered in the program into the accounting register and into special VAT accounting registers.

The erroneously recorded cost of repair work was fully accounted for as direct expenses in September 2015.

Correction of a mistake made in reflecting in accounting and tax accounting a fact of economic life that did not take place is registered in “1C: Accounting 8” edition 3.0 using the document Operation with a view Reversal of document(Fig. 1). The document is accessed from the section Operations via hyperlink Transactions entered manually.

Rice. 1. “Reversal” of the receipt document

The header of the document states:

• in field from- date when the error was corrected. In Example 1, the bug is fixed in December 2015;
• in field Cancellable document- corresponding erroneous receipt document;
• field Content and tabular parts of the document are filled in automatically after selecting the document to be reversed.

On the bookmark reversal accounting entries are reflected:

REVERSE Debit 25 Credit 60.01 - for the cost of repair work performed (RUB 20,000); REVERSE Debit 19.04 Credit 60.01 - for the amount of submitted input VAT (RUB 3,600).

To register VAT Presented a corresponding reversal entry is also made.

Since the cancellation of a registration entry for an erroneously issued invoice must be made in an additional sheet of the purchase book for the third quarter of 2015, the corresponding reversal entries must be entered into the register VAT Purchases.

Canceling an erroneous invoice entry from the purchase ledger is done using the document Reflection of VAT for deduction(chapter Operations) by button Create.

After processing Closing the month for December 2015, when reporting is automatically completed, the corrected accounting and tax accounting data will appear both in the annual financial statements and in the corporate income tax return for 2015. The updated profit declaration for 9 months of 2015 will have to be adjusted manually. To do this, the automatically filled in indicator of line 010 “Direct expenses related to sold goods (products), works, services” of Appendix No. 2 to Sheet 02 of the income tax declaration should be reduced by 20,000 rubles.

Deleting an erroneous receipt document from last year

The situation when you need to cancel a previous year’s admission document is more complicated.

Example 2

To correct the error of previous years in reflecting in accounting and tax accounting a fact of economic life that did not take place, you can use the correction technique implemented in the document Adjustment of receipts and described in Example 2. To do this, two documents should be generated in the program Operation, relating to different periods:

• dated September 2015 - only for adjusting tax accounting data for income tax;
• with a view Reversal of the document dated February 2016, - to adjust accounting data and tax accounting data for VAT.

When created in September 2015 Operations entered manually (Fig. 5), you need to enter two entries into special resources for tax accounting purposes:

REVERSE Amount NU Dt 90.02.1 Amount NU Kt 76.K - for the amount of erroneously reflected direct costs; Amount of NU Dt 90.09 Amount of NU Kt 99.01.1 - for the amount of the financial result obtained as a result of corrections made to tax accounting.

In this case, permanent and temporary differences are not reflected.

Rice. 2. Adjustment of last year’s data in tax accounting

Now, when automatically filling out reports, tax accounting data adjusted in the previous period will appear both in the updated income tax return for 9 months of 2015, and in the updated income tax return for 2015.

After this, you need to perform the routine operation again Balance reform, included in the processing Closing of the month.

When created in February 2016 Operations, with a view Reversal of document automatically filled tabular part on the tab Accounting and tax accounting(see Fig. 3) must be adjusted as follows (Fig. 3):

• Replace the entry REVERSE Debit 25 Credit 60.01 with the entry Debit 60.01 Credit 91.01 and reflect the amount of income from the previous period (20,000 rubles). In a special resource for tax accounting purposes, it is necessary to reflect the constant difference: Amount PR Dt 60.01 Amount PR Kt 91.01;
• in special resources for tax accounting purposes, add the entry Amount NU Dt 60.01 Amount NU Kt 76.K and reflect the repayment of debt on settlements with counterparties for the transaction that was subject to adjustment (20,000 rubles).

Rice. 3. Reflection of income from previous years in accounting and cancellation of the receipt document regarding VAT

The automatically filled in VAT tab presented is left unchanged. In terms of VAT, the cancellation of an erroneous registration entry for an invoice from the purchase book for the third quarter is carried out similarly to the procedure described in Example 1.

In February 2016, you need to manually add additional income tax on the adjustment amount (see Example 1 in the article

Every accountant has probably encountered such a problem that they need to delete an erroneous document in the previous period. But the period has already closed, the reporting has been submitted.

For such cases, 1C 8.3 (as well as 1C 8.2) provides for a reversal operation. It lies in the fact that in the current period all the same movements of the previous document are repeated in all accounting registers (accounting, tax, etc.), but with the opposite sign.

I will demonstrate how to reverse a document in 1C using an example.

How to make a reversal in 1C according to a document

In the 1C 8.3 program: “Enterprise Accounting 3.0” (and in some others where there is an accounting module) there is a document ““. Let's create it.

Where is the reversal in 1C? Go to the “Operations” menu, then in the “Accounting” section click on the link “Operations entered manually”. A window with a list of documents will open. Click the “Create” button and select “Document Reversal” from the drop-down menu:

A form for creating a new document will open. Select the organization and the document to be reversed. First, a list of all documents that are in the program will appear. We select the one we need from it. I propose to reverse the document for the sale of goods issued erroneously in the first quarter:

After selecting the document type, a list of all documents for the established organization will appear. Let's choose any one. The tabular part of the reversal document will be filled in automatically:

Get 267 video lessons on 1C for free:

As you can see, all amounts and quantities have a negative sign. In the register for accounting for VAT on sales, VAT on this sale was also reversed:

Reversal can only be done using one document. Document data is available for editing.

To print the accounting certificate, you can use the “Print” button:

Reversal of an arbitrary register in 1C

Some documents in 1C 8.3 make entries in . A good example is the document ““. If we watch his movements, we will see the following:

When reversing such a document, the information registers also need to be adjusted.

Overexpenditure - the excess of the actual cost over the standard cost - is written off from the credit of account 40 to the debit of account 90 “Sales” with an additional entry. In addition, “red reversal” entries are constantly found in the accounting of retail trade organizations that keep records at sales prices. Such organizations form the selling price of goods based on the price at which they purchased goods from suppliers and the trade margin. The amount of trade margin (discounts, markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, the seller reverses the credit of account 42 “Trade margin” in correspondence with the debit of account 90 “Sales”. Read on e.rnk.ru.

What entries are used to make accounting reversals?

The red reversal provides for re-recording the erroneous posting with a minus sign while simultaneously indicating the correct data. Negative entries are made in red ink or in parentheses. When maintaining automated accounting, the entry is highlighted in red.
Conditions Red reversal Black reversal Transaction sign Minus Plus Purpose Changing the totals with an adjusted entry Deleting an incorrect entry Procedure Drawing up a reversal entry for the exact amount of incorrect data (repetition with a minus sign) while simultaneously recording the correct entry Drawing up an additional reverse entry with a plus sign Enterprises those using the red reversal method in everyday transactions, for example, when the planned cost deviates from the actual cost, must secure the right to carry out operations in the accounting policy.

How to make a reversal in 1c accounting 8.3 (8.2)

LLC "Company 2" sends LLC "Company 1" a claim that one of the supplied cameras was defective and returns it. On the same day, the seller transfers money for the returned products. In the accounting records, the seller makes the following entries: April 25, 2014 g.Debit 62 Credit 90-74,340 rub. — revenue for sold products is reflected; Debit 90 Credit 68-11,340 rub. — VAT is charged based on the invoice; Debit 90 Credit 43-51,000 rub. — cost of products sold was written off; May 6, 2014 Debit 62 Credit 90- -24,780 rub. — previously reflected revenue was reversed; Debit 90 Credit 43- -17,000 rub. — the previously written-off cost of sold defective products was adjusted; Debit 90 Credit 99206- -4000 rub. — previously reflected profit from the sale of defective products was adjusted; Debit 90 Credit 68- -3780 rub.

Reversal method in accounting. correction of errors in accounting

At the end of the period, the seller provides a discount on already shipped inventory items (for example, for large volumes of purchases). According to accounting rules, revenue is recognized based on all discounts and markups provided to customers (clauses 6 and 6.5 of PBU 9/99 “Revenues”) organizations", approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n). Example 2. The seller shipped the first batch of goods to the buyer in the amount of 11,800 rubles, including VAT - 1,800 rubles. Then, within a month, the second batch for 23,600 rubles, including VAT - 3,600 rubles. At the end of the month, the seller provided a discount on shipped goods in the amount of 10%: 11,800 rubles.
+ 23,600 rub. = 35,400 rub.; 35,400 rub. x 10% = 3540 rubles, including VAT - 540 rubles. The seller makes the following accounting entries: July 15, 2014 Debit 62 Credit 90-11,800 rubles. — revenue from sales is reflected; Debit 90 Credit 68-1800 rub.

Adjustment entry (reversal)

Home / Useful information / What entries are used to make accounting reversals? Accounting does not tolerate inaccuracies - this can lead to distortion of accounting registers and reporting indicators. What to do if a mistake was made? What is a reversal? To correct detected errors, a method called reversal or “red reversal” is used. The essence of this method is that the erroneous wiring is written down again, but only with a “-” sign, highlighted in red or red ink (hence the name).

Attention

This action cancels the erroneous operation (posting). This method was invented back in 1886 by a Russian accountant. With the help of reversals, you can adjust the accounting data for individual accounts.

Reversal of documents and registers in 1s 8.3 (8.2) accounting

VAT on the cost of goods; Debit 68 Credit 19-1800 rub. - set for VAT deduction on the cost of goods; July 25, 2014 Debit 41 Credit 60-20,000 rubles. — purchased goods are reflected; Debit 19 Credit 60-3600 rub. — VAT is reflected on the cost of goods; Debit 68 Credit 19-3600 rub. - VAT is deductible from the cost of goods. On August 4, the buyer was given a 10% discount on shipped goods (3540 rubles): Debit 60 Credit 91-3000 rubles. - other income is reflected in the amount of the discount received from the seller. After receiving a document from the seller about granting a discount or receiving an adjustment invoice, the buyer needs to restore VAT from the cost of goods, accepted for deduction: Debit 19 Credit 60-540 rubles. — VAT is reflected on the discount amount.

We fix mistakes like professionals

Correcting accounting errors: examples of using reversals One of the errors is when an incorrect entry may be made when reflecting accounts. Cashier M. of the enterprise gave employee S. an accountable amount of 5,200 rubles for business needs. At the time of the transaction, the cashier applied the amount to the payroll account.

Info

The error was discovered in the current period when summing up monthly results. In the accounting of an enterprise, the accountant makes entries:

1. Adjustment of postings using the reversal method: Dt 70 Kt 50 in the amount of 5,200 rubles;
2. The amount given to the employee is reflected: Dt 71 Kt 50 in the amount of 5,200 rubles.

Conclusion: the red reversal adjustment did not affect the results of the month. Another common mistake is recording the transaction amount in a larger amount.

Reversal of the posting implementation

Applying the “red reversal” method, we will receive the following entries: Dt 20 Kt 70 RUB 38,000. (wrong wiring) Dt 20 Kt 70 -38,000 rub. (reversible) Dt 26 Kt 70 RUB 38,000 (correct posting) Example 2: An extra posting was discovered in the accounting records Dt 20 Kt 70 RUB 38,000. In order to cancel this posting, we reverse it: Dt 20 Kt 70 RUB 38,000. Dt 20 Kt 70 -38000 rub. Thus, without making corrections to the wiring itself, we got the desired result.
Reversal in 1C Often, 1C 8 users have questions about reversing transactions in the program. In order to reverse an incorrect transaction in 1C, you must use the document “Operations entered manually.” In the “Filling method” field, select “Reversal of document movements” and select the document in which we want to reverse the posting.

Reversal of the sale of the previous posting period

Every accountant has probably encountered such a problem that they need to delete an erroneous document in the previous period. But the period has already closed, the reporting has been submitted. For such cases, 1C 8.3 (as well as 1C 8.2) provides for a reversal operation. It lies in the fact that in the current period all the same movements of the previous document are repeated in all accounting registers (accounting, tax, etc.), but with the opposite sign.

I will demonstrate how to reverse a document in 1C using an example. How to make a reversal in 1C using a document In the 1C 8.3 program: “Enterprise Accounting 3.0” (and in some others that have an accounting module) there is a document “Operations entered manually.” Let's create it. Where is the reversal in 1C? Go to the “Operations” menu, then in the “Accounting” section click on the link “Operations entered manually”.
A window with a list of documents will open.

Reversal of last year's posting

Important

Using the reversal method in calculating wages Reversal of excessively accrued wages is carried out only in the cases specified in Art. 137 Labor Code of the Russian Federation. Withholding is possible if an accountant commits a counting error or recognizes for employees a failure to comply with labor standards established by a labor dispute commission or a judicial body. Overpayments resulting from incorrect information provided by the employee are withheld based on a court decision.

How to cancel an erroneously billed sale of a product, the error was discovered after filing a VAT and income tax return? Details in this article.

Question: How to cancel an erroneously billed sale of a product, the error was discovered after filing a VAT and income tax return?

Answer: If this year's sales are incorrect, the sales must be reversed based on the accounting certificate. The following instructions will help you correctly correct errors in accounting and reporting.

If there is an error from previous years, then the adjustment is made using account 84 “Retained earnings”.

For VAT, it is necessary to submit an updated return for the period, and the entry in the sales book is canceled.

For income tax, corrections can be made in the current period, since the tax amount was overestimated.

Rationale

How to correct errors in accounting and financial reporting

An error is the incorrect reflection of the facts of economic activity in accounting and reporting. They also evaluate the situation when transactions were not recorded in accounting at all. Simply put, if, through your own fault, you made incorrect entries or did not reflect the transaction at all, or filled out the reports incorrectly, this is a mistake. This is indicated in PBU 22/2010.

But in this same paragraph of the PBU there is an important caveat. Inaccuracies and omissions in the recording of business transactions identified when receiving new information are not an error. For example, if a counterparty notifies you that he previously provided you with a primary report with incorrect data, but you have already reflected the operation in accounting, this will not be recognized as an error. After all, this was not your fault. If a fact of economic life arises as a result of new information, reflect it in accounting as a new transaction, and not an error.

How and in what period to correct errors in accounting and reporting

Make corrections in accounting based on whether the error is significant or not. It is also important when the error was found. The table below will help you correct errors correctly.

In what cases is an organization required to file an updated tax return?

Tax was overpaid due to an error

Should I submit an amendment if I overpaid tax due to an error?

Did you find an error on your tax return that caused you to overpay? There are three options:

Option 1. Submit an updated declaration for the period in which the error occurred. In this case, this is a right, not an obligation of the organization.

Option 2. Correct the error by reducing the tax base and the amount of tax for the period in which this error was found. This method can be used within the three-year period established for the return (offset) of the overpayment.

Option 3. Do not take any measures to correct the error, for example, if the overpayment amount is insignificant. There will be no fine for this.

This procedure follows from the provisions of paragraph 3 of paragraph 1 of Article 54 and paragraph 1 of Article 81 of the Tax Code. Similar clarifications are contained in letters of the Ministry of Finance dated July 22, 2015 No. 03-02-07/1/42067, dated January 23, 2012 No. 03-03-06/1/24, dated August 25, 2011 No. 03-03-10/82, Federal Tax Service dated March 11, 2011 No. KE-4-3/3807 and the Supreme Court ruling dated December 4, 2017 No. 305-KG17-14988.

You can adjust the tax base of the current period not only when the cause of the overpayment was an error in the declarations. You can also take advantage of the provisions of paragraph 3 of paragraph 1 of Article 54 of the Tax Code in cases where an overpayment of tax arose due to changes in legislation that have retroactive effect. If such changes improve the situation of the taxpayer, then the organization may have:

income that previously could not be excluded from the tax base;

expenses that were previously prohibited from being taken into account for tax purposes.

It is not necessary to submit updated declarations in such situations. You can recalculate tax liabilities in the current period. This conclusion follows from the letter of the Federal Tax Service dated June 24, 2014 No. ED-4-15/12067.

Situation: how to correct mistakes of past periods without submitting clarifications. In the current period, errors from previous periods were found, due to which the tax was overpaid

The answer depends on the tax in the calculation of which the error was made.

It’s another matter when the organization did not deduct VAT in the period in which all the conditions for this were met. It is not an error that you claimed a deduction in later periods. The provisions of subclause 1.1 of Article 172 of the Tax Code allow you to take advantage of the deduction within three years from the moment the purchased goods (work, services) were accepted for accounting. Accordingly, simply reflect the “late” deduction in the current return for the tax period. There is no need to submit an updated report.

How to correct errors on other taxes

How to check whether it is possible to recalculate the base for other taxes in the current period and not submit an update using paragraph 3 of paragraph 1 of Article 54 of the Tax Code? Be guided by the following. Calculations of the tax base for current reporting (tax) periods are reflected in tax returns (clause 1 of Article 80 of the Tax Code). Consequently, the results of recalculation (reduction) of the tax base due to errors in past periods should also be recorded in “current” declarations.

A decrease in the base can be correctly reflected only in income tax and single tax declarations when simplified. In this case, be prepared that the tax office will demand an explanation of why the base was reduced. Existing forms of declarations for other taxes - excise duties, property tax, land tax, transport tax, mineral extraction tax, unified agricultural tax and UTII - do not allow them to reflect the results of recalculation of the tax base for previous periods. In these cases, submit amended returns.

Additional information on this topic:

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at