Given the presence of a large number of vehicles, sources of financing, various types of activities, as well as units that consume fuels and lubricants, the institution faces an urgent need to automate the issuance of waybills and the correct write-off of fuels and lubricants.
In the program "1C: Public Institution Accounting 8", ed. 2.0, to account for waybills for various vehicles, worksheet for units that consume fuel and lubricants in accordance with the standards, the subsystem “ Accounting for fuel and lubricants».
In order to start using the fuel and lubricants accounting capabilities in the program, you need to go to the menu item “ Administration» - « Setting up accounting parameters» - « Specialized subsystems" In this tab, you must check the box “ Accounting for fuels and lubricants» to reflect documents in this area.
- « Standards for calculating fuel consumption for units" And " Standards for calculating fuel consumption for vehicles»;
- « Correction factors in percent" And " Correction values for calculating fuel consumption rates»;
- « Vehicle routes».
In the menu item " Administration» as necessary, directories on the type of fuel used, license cards, bus routes and driver fuel cards are filled out.
Before creating a waybill, you must also fill in the data on the vehicle consumption rate in the fixed assets card. To do this, in the card, click on the go button, there is a register of information “ Settings for fuel consumption rates for vehicles and units».
The journal of waybills and taxation of waybills is located in the menu item " Material reserves" The program provides for filling out different types of waybills depending on the vehicle. Let's consider the design of a waybill for a passenger car (form No. 3).
On the " General information» information about the vehicle, driver, department, employee and organization at the disposal of the driver is filled in. The license card is filled out if the operation of the vehicle according to the waybill is a licensed activity.
On the " Departure» provides data on the vehicle’s departure time and speedometer readings at the beginning of the day. At the bottom of the waybill, those responsible for the departure are indicated.
Next, fill in the “ Routes» indicating the vehicle routes. After filling out the given data, the waybill is saved and printed out for presentation to the driver. The remaining tabs are filled in in the program after the vehicle is returned.
On the " Routes» additional information will be provided about the time of departure and return of the transport, as well as the mileage traveled. In the " Return» the date and time of the driver’s return, the vehicle’s speedometer readings, as well as those responsible for the return are indicated. Information about the receipt, consumption and balances of fuel and lubricants is filled in on the tab " Fuel" and at the end of the day, the result of the driver’s work for the shift in hours and kilometers traveled will be filled in in the tab " results" If necessary, you can also fill out the “ Other».
To register the write-off of fuel and lubricants based on the waybill, enter the document “ Taxation of waybills».
Basic information about the waybill, transport, driver and speedometer reading upon departure will already be filled in in the “ tab Waybill details" To approve the initial data on the next tab, you must select the fill button to reflect the route of the vehicle in accordance with the waybill and the rate of expenses per 100 kilometers.
The standard consumption of fuel and lubricants is used as follows:
Result = (0.01 * (Transport (basic) consumption rate x Mileage + Consumption rate for transport work) + Consumption rate for special equipment operation) x (1 + 0.01 x Correction factors) + Consumption rate for dump truck trips + Consumption rate for heaters/air conditioners, for warming up and idle time + (Mileage/Control value x Correction values).
On the " Calculation of fuel consumption» information is provided on balances at departure, arrival and actual consumption of fuel and lubricants. The actual consumption of fuel and lubricants is compared with the standard consumption calculated using the formula and data on savings/overconsumption is displayed.
Data for reflecting amounts in accounting are recorded on the tab “ Write-off of fuel and lubricants» - here the nomenclature of the material stock, unit of measurement, KFO, accounting account, KPS, MOL, account debit and the amount of fuel and lubricants written off are taken into account.
After selecting the standard operation " Write-off of fuel and lubricants according to waybill» document « Taxation of waybill» is recorded and posted, at the same time generating transactions for the write-off of fuel and lubricants.
Materials , budget issue, April 2018
Accountants often make the mistake of writing off fuel and lubricants in 1C 8.3 as an operation entered manually. This is not entirely correct. I'll tell you why. The fact is that when manually entering transactions, only accounting accounts from the chart of accounts (“Accounting registers”) are affected. But in fact, this is often not enough, since other accounting registers may also be involved in the capitalization of fuel and lubricants.
Let's look at the example of fuel receipt by drawing up an advance report, and then step-by-step instructions for writing off fuel and lubricants in.
Receipt of fuel and lubricants using an Advance report
Write-off of gasoline in 1C using the document “Requirement - invoice”
So, we have fuel in account 10.03, analytics “Main warehouse”, in the amount of 20 liters. Now, based on the driver’s report and taking into account the regulations, we need to write them off.
Let's create a new document “Requirement - invoice”. Go to the “Production” menu, then in the “Product Release” section, select “Requirements - invoices”. In the window with a list of documents, click the “Create” button.
In the header of the document, fill in the details “Organization” and “Warehouse”.
The 1C Accounting 8.3 program is a very convenient tool for maintaining accounting records in an enterprise; it will help both a novice accountant and an experienced accountant not to make mistakes when maintaining records.
Let's consider the issue of recording and writing off fuel and lubricants in an organization and step by step reflect the actions of the accountant in the program.
Firstly, if a working car (or several) is listed on the company’s balance sheet, then a waybill must be filled out daily for each unit (maximum once a month). The driver or mechanic displays information about the car, the route, standard and actual gasoline consumption.
Secondly, gasoline consumption standards are calculated by an accountant for each car based on the standards of the Ministry of Transport and are fixed by order for the enterprise.
Thirdly, the receipt of fuel and lubricants is processed on the basis of primary documents: an invoice from the supplier (if an agreement has been concluded) or an advance report if the driver refuels the car for cash.
Algorithm of actions of an accountant in the 1C Accounting 8.3 program
- Registration of receipt of fuel and lubricants. Follow the path: /Purchases/ - /Receipts (acts, invoices) - button “Receipts” - Goods (invoice)
From the primary document, the invoice, we fill in the data: number and date of the invoice, name of the counterparty, agreement (if any), warehouse, nomenclature. Check the accounting accounts, the accounting account should be 10.03.
At the bottom left, record the invoice from the supplier.
You can view transactions generated based on the posted document using the icon
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If an advance was transferred to the supplier, then the entry “Advance offset” is added Dt60.02 Kt 60.01
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- Write-off of fuel and lubricants based on a waybill
Write-offs must be made according to the calculated rate
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- Reflection of write-off of fuel and lubricants. Follow the path: /Warehouse/ - /Warehouse/ - Requirements-invoices- “Create” button
It is necessary to sum up the consumption for all waybills for a given driver and vehicle and enter the total quantity in the quantity column.
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After posting the document, we create a balance sheet for account 10.03 and compare the remaining gasoline with the waybill issued on the last day of the month.
/ "Accounting encyclopedia "Profirosta"
@2017
20.06.2017
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Enterprises that have vehicles on their balance sheet must reflect the purchase of fuels and lubricants and their write-off for production; let’s look at how fuel accounting is organized in 1C Accounting 8 edition 2.0.
In this article we will analyze the situation when fuel is purchased by an accountable person and then written off as expenses.
To reflect the receipt of fuel to the enterprise purchased by an accountable person, the document “Advance report” is used. You can find it on the “Cashier” tab and on the “Production” tab.
The pre-accountable person must be given funds for the purchase of fuel, for example, from the cash register using the document “Cash Expenditure Order”.
Example: driver of Veda LLC I.I. funds were issued from the cash register for the purchase of AI-92 gasoline in the amount of 9,800 rubles. The driver purchased 350 liters of gasoline for this amount.
To reflect this operation in 1C, we will fill out an expense report document. On its first tab we will reflect the amount that was issued to the driver for reporting. Purchased gasoline must be entered in the “Products” tab. Here we also reflect the documents for gasoline that were issued to the driver upon purchase: a receipt and an invoice.
Postings were generated according to the document:
Please note that fuel accounting in 1c is organized on subaccount 03 of account 10. The subaccount is called “Fuel”. This account can be set manually in the expense report document. However, if fuels and lubricants are supplied to your company on a monthly basis, it is better to create a separate folder for fuel. I told you how to do this.
Next stage – This is a write-off of gasoline for production. In our example, 200 liters of gasoline were written off. This operation is reflected in 1C Accounting by the document “Requirement-invoice”, located on the “Production” tab.
Institutions and organizations with vehicles are forced to buy gasoline, diesel fuel and other fuels and lubricants every day. The most common ways to purchase fuel and lubricants are in cash or with an advance report, as well as using fuel cards.
Let's look at how these methods of accounting for fuel and lubricants are implemented in 1C: Accounting 8.3.
Accounting by cards
The plastic fuel card payment system is the most convenient and profitable form of payment for fuel. The organization enters into an agreement with a fuel and lubricants supplier for the purchase of gasoline using a fuel card, which stores information about the established limits on the quantity and range of petroleum products and related services, as well as the amount of money within which petroleum products and related services can be obtained.
Capitalization of the cost of a fuel card (if there is one, since in most cases the card is used free of charge if it is returned) can be registered as a receipt of services through the menu “Purchases” - “Receipts (acts, invoices)” - create a receipt “Services (act)” ).
Fig.1 Creating a “Services” document
Fig. 2 Filling out a service document - production of a fuel card
In this case, the fuel card itself is taken into account as a strict reporting form on off-balance sheet account 006 and is reflected in accounting using a manual operation - menu “Operations” - “Operations entered manually”.
Fig.3 Operation entered manually – reflection of the fuel card as off-balance
Please note that if a fuel card is produced free of charge, the card is also displayed on off-balance sheet account 006 “Strict reporting forms” at a conditional price - 1 card = 1 ruble.
At the end of the month, the fuel supplier provides documents reflecting the number of liters actually purchased, which is the basis for accounting in account 10.03 “Fuel” and is issued through “Receipt of goods (invoice)”, in the “Purchases” menu - “Receipts (acts, invoices)” .
Fig.4 Menu of the 1C: Accounting program “Purchases”
We create a new document “Receipt of goods (invoice), fill in the organization, supplier, contract, warehouse and add rows to the tabular part “Goods” using the “Add” or “Selection” button. When creating an item, be sure to specify the type of item - fuels and lubricants.
Fig.5 Nomenclature card for fuels and lubricants
Fig.6 Registration of receipt of fuel and lubricants
Thus, we received fuel and lubricants from the supplier. The wiring has been formed - Dt. 10.3 - Kt. 60.
Fig.7 Movement of the document “Receipt of goods (invoice)”
Receipt of fuel and lubricants according to advance report
To reflect the driver’s independent purchase of gasoline using cash issued to him, we draw up an advance report. In this case, you first need to formalize the issuance of funds to the reporting employee. The issuance of money from the cash register is recorded in the document “Issuance of cash” with the type of operation “Issue to an accountable person.”
Fig.8 Filling out the cash withdrawal document
Now let’s create the “Advance report” itself through “Bank and cash desk” - “Advance reports”.
Fig.9 Cash documents
Using the “Create” button, we create a new document in which we fill out the first tab “Advances”: we record the document for issuing the advance (we have “Cash Withdrawal”), and at the bottom – the documents attached to the report. Next, we proceed to filling out the tabular part, in which we select the purchased product range (Ai-95 Gasoline), indicating the quantity and price.
Fig.10 Filling out the report
Thus, we capitalized fuel and lubricants through an advance report. His postings are Dt. 10.3 - Kt. 71.01. By clicking the “Print” button we get a printed form of the document.
Fig. 11 Printed form of the expense report
Write-off of fuel and lubricants in 1C 8.3
Accounting for the write-off of fuel and lubricants in 1C is carried out according to waybills. This information is verified with reports provided by the reporting employee himself and summarizing the data from waybills and gas station receipts.
The write-off of gasoline and other fuels and lubricants is documented in the same way using the “Demand-invoice” document, which is located in the “Warehouse” section.
Fig. 12 Fragment of the “Warehouse” menu item
In the document, using the “Selection” or “Add” button, the name of the fuel, volume and account to which we will write it off are indicated. The latter, in turn, depends on the type of activity of the company: for example, if the company is a trading company, then the write-off account is 44.01, production (for main production) is 20, and general business needs is account 26. Checking the “Cost accounts” box on the “Materials” tab, will make it possible to indicate accounts on the same line with the nomenclature. Otherwise, they will be filled out on a separate tab.
Fig. 13 Filling out the “Requirements-invoice” for writing off fuel and lubricants
When making an invoice claim, the cost of gasoline written off as expenses is taken into account at the average cost.
Fig. 14 Report on the movement of the document “Demand-invoice”
The same document can also be generated on the basis of an expense report. To do this, open the report itself or the entire “Advance reports” journal, click the “Create based on” button and select the document you are looking for.
Fig. 15 Creating a “Requirement-invoice” from an “Advance report”
Setting up subaccount 10.03 “Fuel”
In our example, we use one warehouse for fuel receipt. If you have several vehicles, then you can create your own warehouse for each vehicle and take into account the balances and turnover for each unit of transport.
In order for accounting on account 10.03 to be carried out in the context of warehouses, let’s look at the account settings in the chart of accounts. Let's open the account 10.03 – “Fuel”. Here, the composition of subconto types is determined by setting up the chart of accounts “Inventory accounting”. By checking the “Inventory accounting is carried out by storage location” checkbox, we receive an additional sub-conto in the form of warehouses, accounting for which can be carried out both in quantitative and quantitative-cumulative terms.
Fig. 16 Setting up the “Storage Locations” subconto of account 10.03 “Fuel”
Fig. 17 Window for setting up the chart of accounts – account 10.03 “Fuel”
For example, let’s repost our created documents, changing the “Main warehouse” to the “Car” warehouse. After these changes, “Warehouse” was displayed in the transactions, and when creating the balance sheet, it became possible to add the “Warehouses” subaccount.
Fig. 18 Setting up the balance sheet for account 10.03 “Fuel”
As you can see, in the SALT the conditional warehouse “Car” was allocated.
Fig. 19 WWS for account 10.03 “Fuel” with details by storage location
Previously purchased fuel is reflected in the SALT without indicating the warehouse - “...”.