To automatically generate the "Payment Registration" documents based on payment bank and cash documents in the 1C: Accounting program in housing and communal services management companies, HOAs and housing cooperatives, we will perform the following actions:
1. We will form the documents "Receipt to the current account" (menu item "Bank - Bank statements") and "Receipt cash order" (menu item "Cashier - Receipt cash order"):
2. Open the processing "Formation of payments based on payment documents" using the menu item "Accounting in housing and communal services - Service - Formation of payments based on payment documents".
3. Using the "Settings" button, you can specify the documents on the basis of which payments will be formed. These can be documents "Receipt cash order" and "Receipt to the current account". Also, for these documents, you can specify the types of transactions that need to be processed:
4. Check the boxes opposite the required documents and click the "OK" button.
5. In the "Source of payment" field, you can specify the required source of payment:
6. In the "Period" column, we will indicate the period for which payment documents are processed, and press the "Fill" button:
7. The tabular part of the processing includes data from the previously generated documents “Receipt to the current account” and “Receipt cash order”. Each row in the table can be expanded and viewed the personal accounts for which the document "Payment registration" will be formed. To do this, you need to click on the "Expand the list" or "+" button opposite the personal account:
8. You can also uncheck those personal accounts for which it is unnecessary to register payments. To do this, you must uncheck the boxes opposite these personal accounts:
9. In the processing window, press the "Generate" button. In this case, the "Document" column in the tabular section will be filled in completely:
10. The generated documents "Registration of payment" can be opened by double-clicking in the column "Document" on the required line, as well as using the menu item "Accounting in housing and communal services - Accrual / payment - Registration of payment":
11. Let's simulate the situation with the error. For example, consider the previously created document "Receipt to the current account", where Andrey Vitalievich Petrov is indicated as the payer:
12. In this document we will change the counterparty. In the "Payer" field, select a counterparty for which a personal account has not been created:
13. Let's start the processing "Formation of payments based on bank documents", indicate the period from 01/01/2013 to 01/31/2013 and click the "Fill" button:
14. In this case, a tabular section with a description of errors in the processed documents appears in the processing window. The counterparty Savelov Ivan Andreevich ended up in the tabular section "Documents with errors", since a personal account was not created for him.
15. From this processing, you can open the document “Receipt to the current account” by double-clicking on the appropriate line in the column “Received”, “Date”, “Number” or “Purpose of payment”. If in the document “Receipt to the current account” you change the payer back to Andrey Vitalievich Petrov and re-fill the tabular part of the processing “Formation of payments based on payment documents”, then this document will disappear from the “Documents with errors” table and will appear in the “Documents for upload” table :
This article contains information on how the economic service of a manufacturing company can provide operational planning of receipts and expenditures. Money, redistribution of cash flows in case of cash gaps.
COMPANY PAYMENT CALENDAR
The payment calendar of any company is a short-term plan of cash flow, serves as an operational tool for cash management. Therefore, some financial and business leaders erroneously regard the online billing calendar as a detailed version of the cash flow budget (CBS).
Indeed, the structure of the payment calendar corresponds to the BDDS. It also reflects the balances of funds at the beginning and end of the planning period, their receipt and consumption for the period. This is where the similarities end, since all work with a payment calendar is based on different principles.
BDDS is formed according to the data of the budget of incomes and expenses, the budget of purchases, the budget of loans and credits, the budget of investments and is forecast for a period from one month to several years. NSlate calendar is made on the basis of documents on receipts and expenditures of funds, for him the maximum planning horizon is a month.
The planned indicators of the cash flow budget in the reporting period do not change, at the end of the period they are compared with the actual values of the company's cash flow (plan-fact analysis of the budget). Payment schedule plan and adjust daily, therefore, it cannot be analyzed for consistency of actual cash flows with projected values.
For the purpose of forming a BDDS, detailing the movement of money in the context of settlement accounts or cash registers of an enterprise is not needed, and for the payment calendar as a tool for operational management of cash flows, such information is vital.
Cash expenditures in the BDDS are shown only in total amounts for budget items and do not take into account their importance for the company's business. When forming the expenditure side of the payment calendar, the criticality of non-payment at the scheduled time of this or that type of expense is taken into account in order to prevent interruptions in the provision of business processes that generate company revenues.
For successful work with a payment calendar you need to follow certain rules, which relate to the formation of this document and the adjustment of forecast indicators. What are these rules and how the economic service can ensure the correctness and relevance of the operational payment calendar for each day of the company's work, we will consider further.
In order for the operational payment calendar to be as effective as possible, the head of the financial and economic service must adhere to the following principles:
- planning of cash flows (income and expense of funds) is carried out on the basis of primary documents, and not using the forecast method;
- cash flows are planned in the analytics of the company's current accounts and cash registers;
- when forming the expenditure part of the payment calendar, the priority of the directions of expenditure of funds is taken into account;
- the payment calendar is compiled in the daily analytics of cash flows and is daily adjusted based on the fact of receipt and expenditure of money.
Based on these principles, we will consider the methodology for organizing an effective operational payment calendar.
OPERATIONAL PLANNING OF INCOME OF CASH
In the operational payment calendar, the receipt of funds is planned according to the primary documents for the sale of goods (works, services) and the contractual terms of payment (prepayment, payment upon delivery or on terms of deferred payment). To create a plan for the receipt of funds from the future sale of goods (works, services), use buyer's requests.
The company may have non-core cash flows, for example, from the rental of property. In this case, it is necessary to provide for the receipt of income in the payment calendar in accordance with the contractual terms of rental payment.
The basis for the formation of forecasts of cash inflows are also credit agreements or schedules for obtaining loans and credits (annexes to credit agreements). Anyway cash flow plans must contain the following details:
- basis of payment;
- the name of the payer;
- amount received;
- the forecast date of the receipt of funds.
Take, for example, Alpha, a company that manufactures and markets household goods. The economic service of the company is responsible for the weekly formation of an operational payment calendar, with the help of which they carry out the current management of cash flows, make payments to counterparties.
To shape the incoming part of the calendar for the week from March 12 to March 16, 2018., the employee responsible for working with the payment calendar must perform the following operations:
- draw up a register of cash receipts for previously sold products, payments for which must come from buyers in the specified week;
- to build a forecast of cash receipts in the specified week for products for the supply of which there are orders from buyers;
- plan the cash receipts from the tenants of the company's property, which should be received in the specified week according to the lease agreements;
- plan the receipt of funds in the specified week in accordance with the company's loan agreements with banks;
- to distribute for the specified week the receipts of funds that were planned in the payment calendar for the current week (from March 5 to 9), but did not arrive at the company's accounts or cash desk.
On the first four points, information is collected to the consolidated register of cash receipts(Table 1).
Let's pay attention right away that it is necessary to control the timing of receipt of funds at the request of buyers... Thus, payment for products for the last two applications (highlighted in green in Table 1) will not be received in the planned week, therefore, it should be reflected in the payment calendar of the next week.
You also need to include in the receipt of funds in the week from March 12 to March 16 those amounts that were supposed to arrive this week, but for some reason were not received:
1) payment for the supply of products from Buyer 3 in the amount of 500 thousand. rub... - according to the plan, it should have come to the company's current account on 03/07/2018;
2) payment for the supply of products from Buyer 5 in the amount of 250 thousand. rub... - should have entered the company at the end of February 2018.
First amount We include the payment calendar for the week from March 12 to March 16 in the cash flow plan, since the company has a letter of guarantee from the buyer, according to which the payment will be received no later than 03/15/2018.
Second amount we will not take it into account in the payment calendar of this week, since there are no documents proving the likelihood of the receipt of this money. We will transfer this payment to the income plan of subsequent periods.
NOTE
Only those receipts for which there is documentary evidence should be included in the payment calendar. On their basis, various payments are planned, and if this money is not received, then the payments will not be made, which will negatively affect the image and business of the company.
Based on the actions performed, we form incoming part the operational payment calendar for the week from March 12 to March 16, 2018 (Table 2).
OPERATIONAL CASH PLANNING
The expenditure of funds is formed in the payment calendar on the basis of applications, in which all the necessary details are indicated:
- purpose of payment;
- basis of payment;
- payment receiver;
- amount of payment;
- cash flow item;
- planned date of expenditure of funds.
To form the expenditure side of the operational payment calendar, you need to perform the following work:
- draw up a register of applications for the expenditure of funds for the operating (current), financial and investment activities of the company;
- distribute applications that were not paid (closed) in previous periods for the planned period.
Applications for the expenditure of funds come from the employees of the divisions (CFD) of the company responsible for their registration. They must be endorsed by the heads of these departments (the owners of the CFD budgets).
The employee of the economic service responsible for the formation of the payment calendar checks the incoming applications for compliance with the budgets of the Central Federal District and for the presence of the necessary details, and then includes them to the consolidated register of company applications... The register of the company "Alpha" for the week from 12 to 16 March 2018 is shown in Table. 3.
Each company periodically experiences a shortage of working capital, therefore in the register of applications, it is advisable to indicate the criticality of non-payment of each of them,by assigning a priority group... If on any day of the payment calendar the company does not have enough money to pay for all applications, then payment will be made in the order of priority of these groups (starting with the first).
In addition to this register, it is necessary to include in the payment calendar for the week from March 12 to March 16 expense claims, which were not paid in the previous week due to lack of money:
- application for payment for the delivery of stationery in the amount of 250 thousand rubles. (article DDS "Payment of economic needs" with the fourth group of priority of payment);
- application for payment for hired transport in the amount of 250 thousand rubles. (article DDS "Payment for transport services" with the third group of priority of payment);
- application for payment for raw materials in the amount of 1,300,000 rubles. (article DDS "Payment for raw materials" with the second group of priority of payment).
Based on the collected register of applications and data on unpaid applications of the previous period, we form expenditure part the operational payment calendar of the Alfa company for the week from March 12 to March 16, 2018 (Table 4).
The total amounts of the plan for spending money for the week from March 12 to March 16 are greater than the forecast of their receipts. This indicates a negative balance of cash flows for this week and the inability of the company to make all the planned payments.
In the next step, you can prepare a prepayment calendar to identify cash gaps on each day of the planning period and reallocate cash flows.
OPERATIONAL WORK WITH DISTRIBUTION OF CASH FLOWS
As noted above, the main purpose of the operational payment calendar is the daily management of the company's payments, which involves daily adjustments to the plans for the receipt and expenditure of money. Therefore, you first need to create a preliminary payment calendar (based on the registers of receipts of funds and the list of applications for their expenditure) and determine on which days of the planning period the company does not have enough money for the planned repayment of applications.
In the example with the company "Alpha" advance payment calendar looks like this (Table 5).
It can be seen from the preliminary payment calendar that Alfa has money only to pay off orders for the first two days of the week, and from Wednesday to Friday there are cash gaps and need to redistribute cash flows.
Remarks
- The redistribution of cash flows must be approved by the head of the economic service, and he is responsible for working with the payment calendar.
- At large enterprises, where applications for the expenditure of funds are initiated by many divisions (CFD) and daily payments are made in the amount of several million rubles, special commissions are created to distribute the expenditure of funds if the company is not able to close all applications.
- The composition of such a commission usually includes all heads of the Central Federal District. They finally establish the composition of payments that will actually be made during this period.
Consider which changes in the amounts and timing of applications for the expenditure of funds can be done to eliminate cash gaps in the preliminary version of the payment calendar:
- application for the expense of funds under the item " Payment of utility services»In the amount of 1 million rubles. we will divide into two payments of 500 thousand rubles. We will leave the first part for payment on March 14, the second will be postponed to Friday, March 16, because the salary payment is planned for Thursday, the priority of which is higher;
- application to pay for transport services in the amount of 700 thousand rubles. we also break it into two parts, one of which in the amount of 100 thousand rubles. we transfer from Wednesday to Thursday March 15, and the second in the amount of 600 thousand rubles. we plan for Friday March 16;
- application for the purchase of fixed assets in the amount of 700 thousand rubles. by agreement with the head of the company, we are postponing from Thursday March 15 to the next week and excluding it from the payment calendar for the period from March 12 to March 16;
- application to pay for protection in the amount of 250 thousand rubles. we divide in half. We leave the first part for payment on Friday, transfer the second to the next week;
- application for the purchase of workwear in the amount of 200 thousand rubles. we also divide into two equal parts. We leave the first one for payment on Friday, the second one is postponed to the next week.
As a result of these changes in the payment calendar, we were able to eliminate all cash gaps and ensure the balance of receipts and expenditures of funds of the Alpha company in the period from 12 to 16 March 2018 (Table 6).
This is not the end of the work with the operational payment calendar, since for various reasons the actual receipt of funds may not coincide with the planned (as well as the expense). Every morning the employee of the economic service responsible for the correctness of the payment calendar updates it taking into account the actual balance of money at the beginning of the day and unpaid applications for spending money in the calendar.
After the approval of the payment calendar by the head of the economic service, its expenditure side serves as the basis for the formation of a register of payments and for the accounting department to pay for applications through the "Bank-Client" system. In case of a successful payment, the corresponding application for the expenditure of funds is marked as closed.
- An operational payment calendar is an effective tool for the current management of a company's cash flows and payments.
- The work with the payment calendar must be regulated by internal documents. This is necessary so that all employees understand their responsibilities and areas of responsibility in the process of managing the company's cash flows.
A. A. Grebennikov, Chief Economist of the Rezon Group of Companies
The information system "Payment Calendar" provides tools for the daily correction of payment plans of the organization, the formation of payment documents and control of their payment.
Correction of payment plans in the payment calendar system is performed using the document "Register of payments". The functionality of the document allows, on the basis of plans for spending funds entered in the organization's payment calendar, to form the composition of payments for the current day. Thus, the plans for spending funds are updated in accordance with the actual balances of funds on the settlement accounts of the organization and an additional ranking of planned payments is provided according to the degree of their priority. Scheduled payments with a high priority are included in the register of payments without fail, with a lower priority, depending on the degree of fulfillment of the cash flow plan.
This approach to planning payments allows you to avoid cash gaps and exceed the established limits on cash balances in the organization. The register of payments is an additional point of control over the expenditure of the organization's funds.
Formation of payment documents (outgoing payment orders) in the "Payment calendar" information system is performed automatically, based on plans for spending funds included in the register of payments (from the document "Register of payments").
Since the SysTecs programs that include this information system, continuous data exchange with the "1C: Accounting 8" infobase is provided, the generated payment orders are sent to the 1C: Accounting base in real time. For further transfer of the generated payment documents to the bank, it is necessary to use the functional capabilities of the applied solution "1C: Accounting 8", which are disclosed in the documentation of the company 1C.
On the basis of bank statements in the information base "1C: Accounting 8", operations of movement (receipts and write-offs) of funds on the settlement accounts of the organization are reflected and, as a result of data exchange, are automatically transferred to the "Payment calendar" system. The actual cash flow forms the execution of plans for the receipt and expenditure of funds and is displayed in the following interfaces and reports:
The functionality of the listed tools provides control over the spending of funds in the organization.
In addition, the actual expenditure of the DS is transferred to the payment application management system and is displayed in the interfaces and reports of the system, signaling to managers about the need to continue working on the transaction (application).
Work with documents reflecting the movement of funds on the settlement accounts of the organization is carried out in the journal of bank documents. Work with payment registers in the "Payment Calendar" system is performed using the "Formation of payment registers" assistant. Cash movements in the organization are monitored in the journal
In this dialogue, we want to address directly to the chairmen of cooperatives and homeowners associations, heads of management companies. In Dialogues 2 (“First steps towards the implementation of the new legislation”) and 7 (“The legal essence of the new form of payment for consumed electricity”), we talked about the procedure for the formation and delivery of payment documents for electricity to consumers, regulated by the Decree of the Government of the Russian Federation of 05/06/2011 No. 354. According to this regulatory legal document, utility service providers must, on a monthly basis:
- take / take readings of individual and collective metering devices;
- to charge utility bills;
- generate payment documents (by printing and subsequent converting so that the form of the document meets the requirements of legislation on personal data);
- to carry out delivery of payment documents to consumers.
By the utility service provider, this Resolution determines entity any organizational and legal form or individual entrepreneur who provide the consumer with utilities. Management companies in the field of housing and communal services, homeowners' associations and housing cooperatives have assumed responsibility for the management of residential apartment buildings, which includes the obligation to generate and deliver payment receipts for electricity, and on a monthly basis, as defined in Resolution No. 354.
On May 15, 2013, another Resolution of the Government in the field of housing and communal services was adopted - “On the procedure for carrying out activities for the management of apartment buildings”. This document creates a professional basis for the management of residential apartment buildings, and there is no doubt that there will be much less abuse by those who exercise such management. As explained on the website of the Russian government, the decree introduces the concept of management of an apartment building, approves management standards for an apartment building, determines the procedure for the formation and approval of a list of services and works for the maintenance and repair of common property in an apartment building, the implementation of emergency dispatch services, the transfer of technical documentation to an apartment building. house and other documents related to the management of this house. This decree was adopted in pursuance of Article 161 of the Housing Code, which states that the management of an apartment building must ensure favorable and safe living conditions for citizens, as well as the provision of appropriate quality utilities.
The decree introduces five groups of persons who manage the apartment building:
- owners of premises in an apartment building with the direct management of an apartment building by the owners of premises in this building;
- homeowners' associations, housing construction cooperatives, housing cooperatives or other specialized consumer cooperatives that manage an apartment building without concluding a management agreement with the managing organization;
- managing organizations that have entered into an agreement for the management of an apartment building;
- managing organizations that have entered into an agreement for the provision of services and (or) performance of work on the maintenance and repair of common property in an apartment building, the number of apartments in which is more than 12;
- developers who manage an apartment building before concluding an agreement on the management of an apartment building with the managing organization.
Thus, the executors of communal services are: owners of premises in an apartment building with the direct management of an apartment building by the owners of premises in this building; homeowners' associations, housing construction cooperatives, housing cooperatives or other specialized consumer cooperatives that manage an apartment building without concluding a management agreement with the managing organization; management organizations that have entered into an agreement for the provision of services and (or) performance of work on the maintenance and repair of common property in an apartment building, the number of apartments in which is more than 12 (see Fig. 1).
Among the standards for the management of an apartment building, the Resolution specifies the obligations of the utility contractor:
- conclusion of contracts for energy supply (purchase and sale, supply of electrical energy (power) with resource supplying organizations in order to ensure the provision of a corresponding type of utility service to owners and users of premises in an apartment building, as well as contracts for maintenance and repair of in-house engineering systems (in cases stipulated by legislation Russian Federation);
- organization and implementation of payments for services and work on the maintenance and repair of common property in an apartment building, including services and work on managing an apartment building, and utilities.
Among the services, many are indicated, but within the framework of this dialogue we will give the following three (see Fig. 2):
- execution of payment documents and sending them to owners and users of premises in an apartment building;
- Carrying out by managing organizations, partnerships and cooperatives of settlements with resource supplying organizations for electricity supplied under power supply contracts;
- Conducting claims and claims against persons who have not fulfilled the obligation to pay for housing and utilities provided for by the housing legislation of the Russian Federation.
Thus, dear directors of management companies and chairmen of homeowners' associations and housing cooperatives, if you have taken on the responsibility to manage apartment buildings, take on the work of preparing payment documents, sending them to the owners of premises, timely settlements with resource supplying organizations and handling claims work in relation to debtors. There is no need to shift these responsibilities to resource supplying organizations. SPGES LLC has long been fulfilling the legal requirements in relation to the form of a payment document and the timing of its formation and delivery to citizens in relation to its direct customers-consumers. These consumers include residents of private households and residents of those apartment buildings who have chosen to directly manage their houses by concluding direct power supply contracts with OOO SPGES.
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To issue payment orders in a standard configuration, the document “ Payment order". Payment orders are numbered for each of the current accounts separately. See also our Firm Accounts directory. In the "Current account" variable, the account from which the payment is supposed to be made is selected. The next number of the outgoing document for the selected current account is automatically proposed in the requisite "Payment number". If the payment order is issued for the transfer of taxes, contributions, other obligatory payments, you should select the checkbox "Payment of tax / deductions", and then in the requisite "Type of tax" select from the directory "Taxes and deductions" the corresponding type of tax.
In the "Counterparty" requisite we select the organization to which we are going to transfer money, in the "P / Account" requisite - the client's current account. The account for accounting for mutual settlements with a counterparty (account for accounting for settlements with the budget, state trust funds) is indicated in the "Account" variable. In case of payment to suppliers or refunds, buyers must also specify the order. To select an order, use the button. Clicking on it opens the "Selection of orders" journal for the selected customer. Double-clicking on the line with the order will lead to the selection of the order in the "Payment order". When you select an order, the amount and VAT are automatically filled from the balance for the selected order, however, they can be adjusted manually. To fill in the purpose of payment, you can use the list of typical payment purposes, selected from the directory "Purpose of payments". Using the "Print" button, you can get a printed form of a payment order. When conducting the document "Payment order" does not generate accounting entries. The fact of movement of money through the current account in a typical configuration is reflected in the document "Bank statement".
In our example, the company "Seamstress" pays the bill of the supplier Voldodarka for the purchase of the program in the amount of 10800 UAH.
Rice. 10 - Electronic window of the "Payment order" document
Rice. 11 - Printed form of the document "Payment order"
3.3. Bank statement generation
To reflect transactions related to the movement of funds of the organization on settlement accounts in hryvnia and in foreign currency in a standard configuration, the document "Bank statement" is intended.
It should be noted that a typical configuration requires the entry of separate bank statements for the firm's current accounts.
The "Current account" requisite serves to indicate the cash account from the directory "Accounts of our company", the movements on which we make.
Each row of the tabular section corresponds to one payment. The specification of the tabular section of the document should be filled out in the following sequence:
Set the sign of which payment is being registered: incoming ("+" - the receipt of money on the current account), or outgoing ("-" - the expense of money)
Determine the type of income (expense of money) by selecting the appropriate item from the proposed list in the "Type of income / expense" variable;
Determine the accounting account corresponding to the corresponding sub-account of account 31;
By choosing from the proposed list, determine the type of VAT for this operation;
Select the object of analytical accounting of the correspondent account;
In cases where payments relate to mutual settlements with buyers and suppliers, indicate the order of the buyer (supplier) for which money comes (leaves). To conveniently fill in information about payments related to mutual settlements, you can use the "Selection by orders" button. When you click on this button, a special journal "Select orders by counterparty" opens. This magazine provides some additional features. Firstly, for each order, its current balance of mutual settlements is displayed, which can be displayed either directly in the list, or separately in the information line, depending on the selected mode in the "Display method" attribute, and secondly, in this journal you can select for a specific client, i.e. make it so that only orders from this customer are displayed. Double-clicking on a line with an order will add a new line to the statement.
Enter the amount with VAT and VAT payment, by default, the total amount with VAT and the total amount of VAT of the order document is offered;
Set in the variable "D / R" the attribute of the operation indicated in the line to the gross income ("+"), or to the gross expenses - ("-"). If you indicate "0" in this variable, it will mean that the operation does not apply to either gross income or gross expenses;
Select the analytics object by gross income (gross expenses);
Enter any explanatory information for this operation, which will be displayed as a text comment in the transactions generated for the current line.
If the requisite "Otgr. ? " set to the value "Yes" in the details "Amount Dispatched." and "vatotgr." the amount and VAT of the preliminary shipment (posting) for this order become available for editing.
Some of the information related to our payments can be entered into the "Bank Statement" automatically using the information from the issued payment orders. The button "Fill in by payment" serves this purpose. In this case, you can select payment orders issued on the same date as the bank statement (option "For the date of the document"), or issued during an arbitrary period (option "Custom period").
Button "?" serves to calculate the total amount of receipts and expenditures on the statement.
The set of transactions generated by the document depends on the type of payments it makes and its positioning in the chain of settlements between the organization and its customers (suppliers).
In addition, if this statement documents the transfer of funds from the buyer, in which the organization has a tax liability, then during its execution the document "Tax invoice" will be generated (provided that the constant "Automatic creation of tax invoices" is set to "Yes") ...
In fig. 12 and fig. 13 shows the created document confirming the transfer of money from the bank account of the company "Seamstress" to the supplier "Volodarka" in the amount of 10800 UAH.
Rice. 12 - Electronic window of the document "Bank statement"
Rice. 13 - Printed form of the document "Bank Statement"