Chart of accounts in 1C Accounting 8- the most important element that allows you to implement the double-entry accounting mechanism.

To configuration 1C Enterprise Accounting 8.2 included accounting chart of accounts financial and economic activities of organizations, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n. The list of accounts is configured when configuring the system, but the user can independently add and configure accounts and subaccounts to the chart of accounts.

In Accounting 7.7, document movements were “linked” to specific accounts in the chart of accounts, and adding accounts led to the need to modify the program or it was necessary to work with these accounts by entering manual transactions.

In 1C Accounting Enterprise 8, flexible settings for the formation of document postings using the “register” are implemented, and you can also select an account in almost any document, so the user can independently edit the chart of accounts and configure the movements of most documents at their discretion.

In editions 2.0 and 3.0, the chart of accounts is unified for accounting and tax accounting. In previous editions of Accounting 8 there were two charts of accounts - a separate one for accounting and tax accounting. But, since the accounting and tax accounts are similar, they were combined into a single chart of accounts, adding the ability to set the tax accounting attribute.

Open chart of accounts in 1C Enterprise Accounting 8 edition 3.0 you can by going to the accounting section “Directories and accounting settings”, subsection “Accounting settings”, link "Chart of Accounts"«.

A list of accounts opens.

There are buttons at the top of the chart of accounts form.

The “Transaction Journal” button opens the journal of transactions for the account on which the cursor is placed.

The “Account Description” button opens help with brief description purpose of the account and the list of subaccounts opened for it:

The “Print” button opens a submenu with a list of printed forms for the Chart of Accounts. You can display a simple list of accounts and a list with detailed descriptions.

Let's return to the list of accounts.

The groups of accounts to which subaccounts are open are highlighted in yellow in the list - for example, account 01 has subaccounts 01.01, 01.08 and 01.09. Account groups are prohibited for selection in transactions.

There can be several levels of grouping, i.e. we can always enter a subaccount for an account that is a subaccount and set the attribute “The account is a group and is not selected in transactions” in it:

Let's enter subaccount 01.01.1 “Assets for rent” to account 01.01. To do this, position the cursor on account 01.01 and click on the “Create” button. A form for entering a new account will open.

When you enter the account code, the details “Code” are automatically determined speed dial", "Subordinate to the account" (since on the left side of the sub-account code we repeat the code of the parent account).

Also, the “Accounting by divisions” attribute is inherited from the parent (it is not available for editing in our case). We can establish the remaining signs. These are the following details:

• Name;
• Account type (active, passive or active-passive);
• The sign is “off-balance sheet”;
• An indication that the account is a group;
• Sign "currency";
• The sign is “quantitative”;
• Sign “tax (income tax)”

Below in the account entry form there is a table “Types of subcontos”. In it you can enter analytical accounting sections for the account - in 1C they are called “sub-account”.

Directories, transfers, and documents can serve as objects of analytical accounting in 1C.

The system allows three analytics sections on the account, i.e. You can enter no more than three types of subcontos to an account.

After entering the subconto type, you can configure its characteristics. For this purpose, there are checkboxes in the line:

• Only revolutions (i.e. in the context of a given subconto it is possible to see only revolutions, but not residues);
• Total accounting;
• Currency accounting (if the account attribute “currency” is set);
• Quantitative accounting (if the “quantitative” checkbox is selected).

After describing the account, click on the “Record and close” button. Our subaccount appears in the list of the chart of accounts.

In conclusion, I would like to advise those starting to work in 1C not to get carried away with entering numerous additional subaccounts, but to make maximum use of the capabilities of analytical accounting for accounts - this will allow them to generate accounting reports with greater clarity.

So we learned how to edit chart of accounts in 1C Accounting 8.2 and enter new accounts into it.

Video tutorial:

– a modern accounting tool that allows you to register a variety of transactions, including such as the receipt of money into a bank account or debit from it.

First of all, you need to fill in the details of the current account (or several accounts) of our organization. To do this, use the “Bank Accounts” tab in the form of information about the organization:

The settlement accounts of counterparties who will transfer money to us and to whom we will transfer money must also be filled out. They can be filled out in the directory "" or directly in the bank documents of the program.

As a rule, modern banking transactions are carried out via an Internet connection using “Bank-Client” programs. At the same time, ready-made bank statements are loaded into the 1C database. In 1C you only need to fill out payment orders. However, the program allows you to create banking transaction documents manually.

Let's look at what it looks like in 1C: Accounting to write off and receive money through a bank.

Debiting funds from a current account in 1C 8.3

1. Usually, the document “ Payment order" It does not make accounting entries, but serves to transmit information to the bank that a transfer needs to be made from our bank account to the recipient’s account. To view or create a payment order, you need to go to the “Bank and Cash Desk” menu section (Bank – Payment orders).

The image shows that the document has a “Type of operation” field. The details and processing of the document itself depend on the choice of value in it. By default, the “Payment to supplier” type is automatically set; if necessary, you can select another.

The payment order must indicate such data as the recipient (counterparty) and his account, type and priority of payment, amount and purpose of payment. If there are several organizations or several current accounts, you should select an organization and its account. For types of transactions that reflect settlements with counterparties, indicate the agreement and the VAT rate.

Please note that the type of contract must correspond to the type of transaction:

• for “Payment to the supplier” you need an agreement “With the supplier”;
• for “Return to buyer” – “With buyer”.

The “Payment ID” field is used to indicate the UIN if necessary. If accounting is configured in the program, then in the payment order (as in all “monetary” documents) there will be a field “DDS Article”, which should also be filled out.

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In the document, the details of the organization and the counterparty are displayed as links; by clicking on these links you can edit the details. In addition, using the “Settings” button, you can configure the display of the name and checkpoint of the counterparty and organization, payment purpose, month, and amount.

At the bottom of the document there is a “Paid” flag. It is not recommended to set it manually; this flag is set automatically when registering a payment in the program. The payment order is posted and stored in a journal. An unpaid “payment” can be identified by the absence of a payment mark:

Once completed, the payment order is sent electronically or in printed form to the bank. In 1C, electronic exchange with the bank directly from the program is possible, but this requires preliminary setup, which is performed by a specialist.

1. After payment for the order has passed through the bank, the document “ Debiting from current account" When executed, this document is created automatically after loading data from the bank. Otherwise, you need to enter it manually. The most convenient way to do this is from the payment order for which we want to reflect the payment: you need to open the “payment” and in it click on the link “Enter a debit document from the current account.”

A new document “Write-off from the current account” will be automatically created, completely filled out on the basis of our payment order. However, all details can be changed.

The accounting account is filled in by default - this is the accounting account for funds held in the organization's current accounts.

The account for settlements with the counterparty and the advance account are set automatically based on the type of transaction. During the document posting, the program itself will decide whether this payment is an advance (by analyzing the calculations under the contract), and will make the appropriate posting.

The “Debt repayment” attribute determines the algorithm for analyzing settlements with the counterparty. If instead of “Automatically” you select “By document”, you will need to select a settlement document.

When posting, an accounting entry is made to write off funds from the current account according to the document transaction type and settings.

After the “Write-off from the current account” has been carried out, the “Paid” flag is automatically set in the original payment order and a link to the write-off document appears:

A payment note also appears in the payment order journal.

The entered debit document from the current account is saved in the journal, which is accessible through the “Bank and Cash Desk” section (Bank – Bank Statements).

The program allows you to enter “Write-off from your account” directly in the journal of bank statements using the “– Write-off” button without first completing a payment order.

Receipt of funds to the current account

To register this operation in 1C 8.3, use the document “Receipt to current account”. As a rule, it is loaded into the program in finished form when exchanging with the bank. Manual entry of a document is available from the same journal “Bank Statements” by clicking the “+ Receipt” button.

Just like the write-off document, “Receipt to current account” has the “Type of transaction” field, the filling of which determines the details and parameters of the document. The remaining data is also similar to the write-off document: accounting account, counterparty (in this case, he is the payer), amount and purpose of payment, and also, depending on the type of transaction of the document and the settings, agreement, VAT rate, settlement accounts, . If the document reflects payment from the buyer on a previously issued invoice, then you can select it in the “Invoice for payment” field.

First, recall that auxiliary account 00 is a service account. It is found only in accounting programs and is intended to introduce initial balances to the program.

When should you enter opening balances into the program? There are only three such cases:

• the organization is new and it is necessary to enter the first accounting entries;
• the organization is already operating, but accounting is done manually (or in another automated program);
• the organization is already operating, but accounting has not been maintained and account balances are unknown (accounting needs to be restored).

In the first case, you do not need to use account 00. To enter all balances, simple correspondence on accounting accounts is used. But in other cases you will need to use correspondence with a subsidiary account.

Balance sheet account 00 “Auxiliary account” is active-passive. The basis for using this account, as for other balance sheet accounts, is the principle of double entry. That is, when entering balances on balance accounts into an automated program, a posting must be made for two accounts.

Let us formulate the basic rules for using account 00:

• if the account for which the initial balances are entered is active, then the balance on it is reflected as a debit, and the auxiliary account 00 is entered as a credit and vice versa;
• if the account for which the balances are entered is active-passive, then the balance on it can be recorded by debit or credit in correspondence with the auxiliary account 00;
• Balances must be entered as of the last date preceding the start date of accounting. For example, if you need to start work on January 1, 2014, then the opening balances should be entered as of December 31, 2013;
• account balances in correspondence with account 00 must be entered in the context of subaccounts and analytical accounts;
• Based on the results of entering the initial balances, it is necessary to create a balance sheet.

The correctness of filling out the balance sheet can be checked by checking the sum of the balances for all accounts (from 01 to 99) and for the auxiliary account 00. They must be equal.

We determine the value of assets and liabilities

In order to correctly form balances on accounting accounts, it is necessary to record liabilities as of the date of formation of the initial balances.

We evaluate the authorized capital on the basis of constituent documents and reflect the amount in account 80 “Authorized capital”. We restore the founders' contributions (cash, fixed assets, materials, etc.) on the basis of relevant documents and reflect them in accounts 01 “Fixed assets”, 50 “Cash”, 10 “Materials” and so on.

Account 00 is used only in automated accounting programs and is intended for entering initial balances into the program.

Based on bank statements and cash book data, it is possible to determine the balance of funds in banks (the opening balance in accounts 51 “Cash Accounts” and 52 “Currency Accounts”) and the organization’s cash desk (the opening balance in account 50 “Cash Office”). If an organization has several current accounts, then the balances on bank statements must be added up.

Indicators for credit and loan accounts 66 “Short-term loans and borrowings”, 67 “Long-term loans and borrowings” can be confirmed if you reconcile settlements with debtors and creditors. In this case, it is necessary to determine data both on the amount of the principal debt and on the amount of interest accrued at the end of 2013.

The balance values ​​at the end of the day on December 31, 2013 and at the beginning of the day on January 1, 2014 are the same.

Using reconciliation reports, information about the status of settlements with counterparties is restored. For each counterparty, receivables and payables are generated (account balances 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 76 “Settlements with various debtors and creditors”).

Here is a list of documents with which you can determine the amount of receivables and payables:

Types of debt	Account correspondence		Documentation
	DEBIT	CREDIT
For advances issued for the supply of goods	60.02	00
By goods sold to customers	62.01	00
For loans issued	76, 73	76, 73	Loan agreements in which you act as a lender, bank statements, PKOs and cash register checks indicating payment of debt and interest
For issued accountable amounts	71	00	Expense cash orders and advance reports
For goods received from suppliers	00	60.01	Payment orders for the transfer of money to sellers (suppliers), incoming invoices and acts
For advances received from buyers	00	62.02	Bank statements, PKOs or cash receipts indicating the receipt of money from customers, outgoing invoices and acts
For loans received	00	66, 67	Loan agreements, payment orders for payment of debt and interest
To employees regarding the payment of wages, benefits and vacation pay	00	70	Payroll and payment slips wages, sick leave, vacation applications
Before extra-budgetary funds	00	69	Form RSV-1 PFR (approved by the resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p) and form 4-FSS (approved by order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n)
Before the budget	00	68	Reconciliation reports

Particular attention should be paid to unfinished capital investments. To form balances on account 08 “Investments in non-current assets”, you should raise all documents related to unfinished capital investments, sum up all costs and evaluate each unfinished object. Their value can be determined from primary documents. If, for example, the construction of an object was entrusted to a contractor, certificates of completion of work are required for payment of their cost. If the construction was carried out on its own, then estimates, cash receipts, pay slips, invoices for the purchase and release of materials will be required.

Inventory is needed to assess the value of inventories (account 10 “Materials”), work in progress (account 20 “Main production”), finished products (account 43 “Finished products”) and other assets that have not only a cost, but also a quantitative assessment by condition as of January 1, 2014.

Inventory balances have their own characteristics. After all, you must first calculate the amount of raw materials, materials and goods, and then the resulting result must be evaluated in monetary terms. In a situation where a company stores several homogeneous groups of goods, an estimate based on average cost can be used. And if the organization has a large range of various values, we suggest using the FIFO method to evaluate them. Let us recall that with this method, raw materials and materials transferred into production, as well as shipped goods, are valued at the cost of the first acquisitions. This means that inventory balances should be valued at the cost of the last purchased batches.

Please note: the method you use must be enshrined in the organization's accounting policies.

In order to use the FIFO method, you need to: count the quantity of goods or materials of a certain type, take the latest invoice according to which this type was purchased. If the quantity of inventory items is less than the quantity purchased on the invoice or corresponds to it, then the balances can be assessed at the cost indicated in it. And if the last time you purchased less than what was available, you also need to take information from the previous invoice. If the average cost method is used, then you will need to add up the invoice balances in monetary and quantitative terms, find the average unit cost and calculate the cost of inventory items.

After all balances have been posted to the accounts, you need to calculate the debit and credit turnover for auxiliary account 00, the difference between them should be attributed to account 84 “Retained earnings (uncovered loss).” This procedure is mandatory.

If the amount on the credit of account 00 is greater than the amount on the debit, we make a posting:

DEBIT 00 CREDIT 84
- the organization’s retained earnings are reflected as of December 31, 2013;

If the amount on the credit of account 00 is less than the amount on the debit, we make a posting:

DEBIT 84 CREDIT 00
- the uncovered loss of the organization is reflected as of December 31, 2013.

We form initial account balances

Let's consider an example using auxiliary account 00; we will present the documents on the basis of which entries are made in the accounts.

Here are the main entries that need to be made in accounting using a subsidiary account:

Example

Stalker LLC is switching to an automated form of accounting from January 1, 2014. At the end of 2013, the Inventory Commission carried out an inventory, as a result of which the valuation of assets and liabilities was determined.

To enter opening account balances into the new program, the accountant makes the following entries:

DEBIT 00 CREDIT 80
- 800,000 rub. – the amount of the authorized capital is reflected on the basis of the charter;

DEBIT 00 CREDIT 82
- 40,000 rub. – reflects the amount of reserve capital based on the charter;

DEBIT 01 CREDIT 00
- 287,580 rub. – the initial cost of all fixed assets is reflected on the basis of acts of putting fixed assets into operation;

DEBIT 00 CREDIT 02
- 56,025 rub. – depreciation was calculated on fixed assets based on inventory cards;

DEBIT 50 CREDIT 00
- 4600 rub. - the balance of funds in the cash register is reflected on the basis of the cash book;

DEBIT 51 CREDIT 00
- 982,374 rub. - the balance of funds in the current account is reflected based on the bank statement;

DEBIT 10 CREDIT 00
- 50,000 rub. - the balance of materials in the warehouse is reflected based on the inventory inventory of goods and materials;

DEBIT 43 CREDIT 00
- 32,000 rub. - the balance of finished products in the warehouse is reflected based on the inventory inventory of goods and materials;

DEBIT 41 CREDIT 00
- 100,000 rub. - the balance of goods in the warehouse is reflected based on the inventory of goods and materials;

DEBIT 62 CREDIT 00
- 5100 rub. - accounts receivable for goods sold to customers are reflected on the basis of an inventory report of settlements with customers;

DEBIT 00 CREDIT 60
- 41,800 rub. - accounts payable for goods received from the supplier are reflected on the basis of an inventory report of settlements with suppliers;

DEBIT 00 CREDIT 70
- 83,000 rub. - accounts payable to employees for payment of wages are reflected on the basis of the payroll;

DEBIT 00 CREDIT 69
- 27,000 rub. - accounts payable to extra-budgetary funds are reflected on the basis of calculation in form No. RSV-1 and calculation in form No. 4-FSS;

DEBIT 00 CREDIT 68
- 3800 rub. - the debt to the budget for taxes and fees is reflected on the basis of the reconciliation report.

Now you need to determine the financial result of Stalker LLC - retained earnings or uncovered loss.

The credit turnover on account 00 is equal to 1,461,654 rubles (287,580 + 4600 + 982,374 + 50,000 + 32,000 + 100,000 + 5100).

The debit turnover for account 00 is equal to 1,051,625 rubles (800,000 + 40,000 + 56,025 + 41,800 + 83,000 + 27,000 + 3800).

In this case, the financial result is retained earnings, which will amount to 410,029 rubles (1,461,654 - 1,051,625) and will be reflected by posting:

DEBIT 00 CREDIT 84
- 410,029 rub. - Retained earnings of the organization are reflected.

What errors occur when entering opening balances?

Error when entering balances for fixed assets

For example, the initial cost of a fixed asset is 900,000 rubles, and its depreciation is 200,000 rubles.

The accountant reflected the residual value of 700,000 rubles with the following posting:

DEBIT 01 CREDIT 00
- 700,000 rub. - reflects the initial cost of fixed assets.

But in account 02 “Depreciation of fixed assets” the accountant did not reflect anything.

Which is correct? The balance sheet reflects the residual value of the fixed assets.

The accountant needs to make two entries:

DEBIT 01 CREDIT 00
- 900,000 rub. – the initial cost of fixed assets is reflected;

DEBIT 00 CREDIT 02
- 200,000 rub. – the accrued depreciation of fixed assets is reflected.

Error when entering cost account balances

For example, an accountant needed to enter the balance of account 20 “Fixed Assets” in the amount of 78,005 rubles. When entering the initial balances, the following entry was made:

DEBIT 84 CREDIT 20
- 78,005 rub.

Which is correct? Each account for entering initial balances should correspond only with account 00. The accountant needs to make the following entry:

DEBIT 20 CREDIT 00
- 78,005 rub. – reflects the amount of work in progress costs.

Error: entry of opening balances has been completed, but the balance sheet does not add up

Which is correct? The last posting when entering initial balances is the posting:

DEBIT 84 (00) CREDIT 00 (84)
- reflects the financial result of the organization.

T. V. Lesina,accountant, for the magazine “Practical Accounting”

Have a question?

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Editing opening balances in the 1C: Accounting 2.0 program is available from the Enterprise menu.
Before you start keeping records in the 1C: Accounting 2.0 program, you should enter the initial balances for each accounting section. When switching to 1C: Accounting 8 from version 7.7, it is possible to transfer account balances using universal processing, however, after such a transfer it is necessary to check the correctness of the transferred data.
Initial balances are entered on a specific date - the date of entry of initial balances, and represent the opening balance of the accounting accounts.
The form for entering initial balances is a table in which accounting accounts are indicated, as well as debit and credit balances.

Date of entry of opening balances

Before you begin entering balances, you must set the date for entering the initial balances, i.e., the date on which the opening balance on the accounting accounts will be indicated. As a rule, balances are entered at the beginning of the current year. Therefore, the opening balance will be shown as of January 1st. Thus, balances must be entered with the date December 31st.
In order to determine the date for entering initial balances in the program, you should use the link “Set the date for entering initial balances,” which is located to the right of the balance entry form.

In the window that appears, you should specify the date. For example, 12/31/2012, then click on the “Install” button.

Entering account balances

Once the date for entering the initial balances has been set, you can begin to directly enter account balances.
It is possible to enter balances on the main accounts of the chart of accounts (balance sheet accounts), off-balance sheet accounts and VAT on sales.
In order to enter balances, you should select the account for which the opening balance will be established, and then click on the “Enter account balances” button.

After completing this action, a form for entering initial balances for the selected accounting section will open. For example, for the accounting section “Fixed assets and income-generating investments (accounts 01, 02, 03, 010)”, the form for entering initial balances is as follows:

Before entering data, you need to select the department in which the records are taken into account. If fixed assets are accounted for in different departments, then for each center financial liability a separate document should be created.
Account 01 balances are entered for each fixed asset accounted for in the organization using a separate form. You can open the form for entering balances using the “Add” button located above the tabular part.

Before entering data, you must select a fixed asset from the directory (if the required fixed asset is not in the directory, you need to create it), and also indicate its inventory number.
After this, on the “Initial Balances” tab, you need to indicate the initial cost of the fixed asset according to accounting and tax accounting, i.e., the cost at which it was purchased. The default accounting account is 01.01, but it can be changed using the select button. The value at the time the balance is entered is the value calculated by subtracting the amount of accumulated depreciation from the original cost, which should also be reflected in this tab. The cost at the time of entering balances and the amount of accumulated depreciation must also be indicated in accounting and tax accounting. The method of recording depreciation expenses can be selected from existing methods in the directory or create another method. The method of reflecting depreciation expenses is the cost account, division, product group and cost item necessary for accounting.

On the “Accounting” and “Tax Accounting” tabs, information is set for: accrual method, useful life, etc.
On the “Events” tab, information about the acceptance of a fixed asset for accounting and its modernization is entered.
After all the necessary data has been filled in, they must be saved by clicking on the “Ok” button.
The data from the form will be transferred to the tabular part of the document “Entering initial balances”. Similarly, you should enter the opening balance for all fixed assets.

After all balances for this section of accounting are completed, the document must be posted.
Generated transactions can be viewed using the button.

From the presented result of the document, it is clear that movements have been generated on the account 01.01 and 02.01 for accounting and tax accounting. In order to see tax accounting movements, you should use the key.
In a similar way, you should enter the initial balances for each section of accounting in an analytical context. So, for example, for account 10 “Materials” the balances are entered for each item, and for accounts 60 and 62 - in the context of each.

Movements of documents across registers

As was evident from the example of entering initial balances for fixed assets, documents for entering initial balances form accounting and tax accounting movements. Document movements across registers can be edited, i.e. disabled and added. To do this, there is a “Remaining input mode” button located at the top of each document.

When you click on the “Balance entry mode” button, a form for setting up the movement of documents through registers appears, with which you can manage them manually. However, when entering balances, all checkboxes must be checked. Manual control of document movements by register is intended for non-standard situations. For example, when changing, when changing the VAT accounting policy, when adjusting already entered initial balances.

For novice users of 1C Accounting, especially if they are new to accounting, the operation of entering initial balances into the 1C Enterprise information base often causes difficulties. So now we'll figure it out, what is entering initial balances and why is this operation needed at all?. I also recommend that you read the description of typical errors when working in the program.

Even now there are still people who keep their books on paper. When a company switches to 1C Accounting is required, but this operation turns out to be unfamiliar. Why is this happening?

The thing is that the operation of entering initial balances has nothing to do with accounting itself. That is why people unfamiliar with accounting have never heard of it. computer program. You can learn how to do accounting yourself.

Entering initial balances is a purely technical auxiliary operation. Its purpose is to transfer the state of the company at the time of the start of accounting in the program to the 1C program.

Let me give you an example. Let's say there is a company (LLC or individual entrepreneur) created in 2010. From the moment the company was created, accounting was carried out on paper or in some program. Since the enterprise conducts business activities, various documents, reports, etc. accumulate. There are also goods, products in warehouses, cash at the bank and at the cash desk. Someone owes the company for goods supplied, and there is also . And so on...

Let’s say that from January 1, 2015, it was decided to keep accounting records in 1C Accounting. We installed the program and created a database. However, there is nothing in the new database yet, i.e. the program does not yet “know” anything about the company’s previous activities. So, entering initial balances is the transfer of data to the new 1C Accounting information base.

Of course, not all data needs to be transferred. There is no need to enter all the company documents into 1C Accounting again, starting from the moment of registration. Only required transfer account balances. That is, if, for example, there are 1,000,000 rubles in a bank account, then this amount should be recorded in account 51. The same goes for other accounts.

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However, as any accountant knows well, if changes occur in one account of the chart of accounts, then they must also occur in another. The principle of double entry cannot be violated. Then in this case the question arises: if an amount of 1,000,000 rubles suddenly appeared on account 51 (yes, even 1 kopeck!), then where did this amount come from? This is not a loan from a bank, not a payment from a buyer - this is already ours. It turns out that money should seem to come out of nowhere!

The same question can be stated more succinctly: Dt=51 Kt=? 1 000 000

This is where the special satellite account comes to our aid. 000 . I’ll say right away that you shouldn’t look for it in the Chart of Accounts - this account exists exclusively in the 1C Accounting program and is intended to be inserted in transactions when entering initial balances. The wiring in the example above then becomes:

Dt=51 Kt=000 1 000 000

How to check whether opening balances are entered correctly

Of course, you noticed that as a result of such posting, a credit balance of 1,000,000 rubles was not formed. Thus, When entering balances on active accounts in account 000, loan amounts are accumulated. And, as you might guess, When entering balances on passive accounts, the amounts on account 000 are accumulated by debit.
Because the fundamental accounting equation Assets=Liabilities (A=P) must always be observed, then the following is obvious.

Remember: After entering all balances, the final balance on account 000 should be zero!

Thus, it is very easy to check the correctness of entering initial balances in 1C Accounting. It is enough to create a TSA (turnover balance sheet) for account 000. If the final balance on the account is zero, then the balances have been entered correctly. If not, then you will have to check the operations performed for errors. An example of OCB is given below.

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It should be noted that the SALT for account 000 allows you to check only the correctness of the entry total leftovers If you make a mistake when entering quantitative balances (for example, the quantity of goods in stock), the program will not be able to detect this error.

In fact, entering balances is more difficult than it seems. Only the basic principle is described here. In fact, there are many features and, of course, there is a high probability of making a mistake when entering data. The information presented on this site will help you eliminate errors when entering initial balances.