Accounting info. New accounting procedure in non-bank financial institutions. Accounting for mutual settlements with accountable persons

The industry solution "1C:Enterprise 8. Accounting of a non-credit financial organization KORP" automates the maintenance of accounting operations common to all non-credit financial organizations on the Unified Chart of Accounts, regulated by the Central Bank of the Russian Federation.

The configuration "Accounting for a non-credit financial organization KORP" was developed on the basis of the standard configuration "Accounting for an enterprise KORP", edition 3.0 on the "1C: Enterprise 8" platform.

The industry solution "1C:Enterprise 8. Accounting of a non-credit financial organization CORP" provides the following features:

accounting on a single chart of accounts in accordance with the Regulations on the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application" (approved by the Bank of Russia on September 2, 2015 N 486-P):
fixed assets;
intangible assets;
stocks;
means and objects of labor, the purpose of which is not defined, received under contracts of compensation, pledge, in connection with the refusal of the insured (beneficiary) from the ownership of the insured property;
off-system accounting of material assets;
cash accounting;
accounting of mutual settlements with contractors;
accounting of settlements with accountable persons;
accounting of income and expenses;
accounting of advances (prepayments) received and advances (prepayments) paid;
VAT accounting.

The solution allows you to reflect in the accounting records all operations of a non-bank financial institution, to receive operational and financial statements.

Capabilities

The industry solution "1C:Enterprise 8. Accounting for a non-credit financial organization CORP" was developed on the basis of the standard solution "1C:Enterprise 8. Accounting for an enterprise", ed. 3.0 with the preservation of the basic functionality and uses all the advantages of the 1C:Enterprise 8 technological platform version 8.3, including the Taxi interface.

The solution "1C: Accounting of a non-credit financial organization KORP" is designed to automate accounting and tax accounting, including the preparation of regulated reporting:

in organizations that apply the Unified Chart of Accounts for Accounting that complies with the Regulations on the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application" (approved by the Bank of Russia on 02.09.2015 N 486-P), as well as Draft Industry Accounting Standards of the Bank of Russia
in organizations that use a chart of accounts in accordance with the Order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for financial and economic activities of organizations and instructions for its use” dated October 31, 2000 No. 94n;

For integration with other information systems, standard mechanisms of the 1C:Enterprise 8.3 platform are used.

A mechanism for automatic opening of accounts has been implemented, which makes it possible to significantly facilitate the work of maintaining analytical accounts and eliminate errors when opening them.

Accounting "from the document" and typical operations

The main way to reflect business transactions in accounting is to enter program documents that correspond to primary accounting documents. In addition, you can directly enter individual postings.

Accounting for multiple organizations

Using the program "1C: Accounting of a non-credit financial organization KORP" you can keep accounting and tax records of the activities of several organizations, including organizations using a chart of accounts in accordance with order 94n of 10/31/2000. "Accounting of a non-credit financial organization KORP" provides an opportunity to use a common information base for keeping records of several organizations. At the same time, records for each organization can be kept in a separate infobase.

The configuration “Accounting of a non-credit financial organization CORP” supports accounting and tax accounting of the activities of organizations that have separate divisions. To reflect transactions between units allocated to a separate balance sheet, separate Advice documents are used.

Accounting on the chart of accounts of a non-credit financial institution

Synthetic and analytical accounting in the program "1C: Accounting of a non-credit financial organization CORP" is carried out using a single chart of accounts using analytical sections.

Analytical accounting is carried out both on personal, material or other analytical accounting accounts that group detailed information about property, obligations within each synthetic account, and on synthetic accounts using the subconto mechanism.

To maintain analytical accounting on personal accounts, the configuration provides a reference book Accounts of analytical accounting. For each balance sheet account of the second order, an unlimited number of analytical accounts are opened for specified combinations of analytics. Analytical accounts can be generated in the configuration according to the specified opening parameters or created manually by the user.

Accounting for fixed assets and intangible assets

Accounting for fixed assets and intangible assets is carried out in accordance with the Draft Regulations of the Bank of Russia “On the procedure for accounting for fixed assets, intangible assets, investment property, long-term assets intended for sale, inventories, means of labor and objects of labor, the purpose of which is not defined, received under compensation agreements , pledge, in connection with the refusal of the insured (beneficiary) from the ownership of the insured property, in non-credit financial institutions "

Analytical accounting of fixed assets and intangible assets is carried out by operating units and financially responsible persons. The following accounting operations are automated:

reflection of capital investments in fixed assets (IA);
reflection of additional acquisition costs;
acceptance for accounting and commissioning of fixed assets (IA), accounting of fixed assets (IA) by inventory numbers;
moving the OS in operation;
depreciation of fixed assets, intangible assets by depreciation groups and in general for a non-bank financial institution;
OS upgrade;
reflection of the disposal of fixed assets (IA) as a result of the transfer of ownership (sale) of fixed assets (IA), as well as the write-off of fixed assets (IA);
Transfer (receipt) of fixed assets put into operation to a separate subdivision, both allocated and not allocated to a separate balance sheet;
accounting for income and expenses associated with the disposal of fixed assets (IA), calculation and reflection in the accounting of the financial result from the disposal of property;
OS inventory;
formation of output forms: OS-1, OS-2, OS-3, OS-4, OS-6, INV-1, INV-18, INV-22.

Tax accounting for depreciable property is implemented in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Inventory accounting

Accounting for inventories is carried out in accordance with the Draft Regulation of the Bank of Russia “On the procedure for accounting for fixed assets, intangible assets, investment property, long-term assets intended for sale, inventories, labor instruments and objects of labor, the purpose of which is not defined, received under compensation agreements, pledge , in connection with the refusal of the insured (beneficiary) from the ownership of the insured property, in non-credit financial organizations.

The following methods of estimating inventories upon disposal are supported:

method of valuation by the cost of a unit of reserves;
at an average cost;
at the cost of the first acquisition of inventories (FIFO);

To support the FIFO valuation method, batch accounting is maintained in inventory accounts. Different valuation methods can be applied independently for each non-FIF. In the accounting and tax accounting of the organization, the methods for assessing the inventory are the same.

The valuation method is determined by the non-credit financial institution in its accounting policy.

Inventory control

For warehouses, quantitative or quantitative-sum accounting is maintained. In the first case, warehouse balances are available only in quantitative terms, and the valuation of goods and materials for accounting and tax purposes does not depend on which warehouse they are received from. With quantitative-sum accounting, the valuation of goods and materials for the purposes of accounting and tax accounting for each warehouse is calculated separately. Warehouse accounting can be disabled if it is not needed.

In the program "1C: Accounting of a non-credit financial organization" inventory data is recorded, which are automatically verified with accounting data. On the basis of the inventory, the identification of surpluses and the write-off of shortages are reflected.

Off-system accounting of material assets

The cost of inventories is recognized as an expense when they are transferred by the responsible person to a non-credit financial institution for the performance of work, the provision of services, or on the basis of a properly executed report of the responsible person on their use.

Analytical accounting of material assets in operation is carried out according to the nomenclature in the context of departments and financially responsible persons. When handing over to operation, inventory numbers are assigned to material assets. Automated operations such as:

transfer of material values into operation;
movement of material assets in operation;
write-off of material assets in operation.

To reflect the operation of inventory of material assets in operation, the document Inventory of materials in operation has been developed, on the basis of which it is possible to create a document for entering valuables into off-system accounting, as well as a document for writing off material assets from operation.

To summarize the data on balances and the movement of material assets in operation, the report Sheet for off-system accounting is provided.

Cash accounting

Accounting for the movement of cash and non-cash funds has been implemented. Input and printing of payment orders, cash receipts and debit orders is supported.

Operations for settlements with suppliers, buyers and accountable persons (including the transfer of funds to bank cards of employees or corporate bank cards) were automated.

Payment orders for the payment of taxes (contributions) can be entered manually or created automatically using specialized processing.

Accounting for mutual settlements with counterparties

Analytical accounting of settlements with counterparties is carried out by counterparties, contracts and settlement documents.

Implemented accounting using paired settlement accounts. Accounts receivable and accounts payable are opened for each counterparty (agreement with a counterparty). At the beginning of a trading day, operations begin on a personal account that has a balance (balance), and in the absence of a balance, from an account corresponding to the nature of the operation. When reflecting receivables - from an active paired settlement account, when reflecting accounts payable - from a passive settlement account.

To perform the reconciliation of paired settlement accounts, the document Reconciliation of paired settlement accounts with counterparties is provided. When posting a document, the following operations are performed:

transferring the balance opposite to the attribute of the account (i.e. on an active account - a credit balance, on a passive account - debit) to a paired settlement account;
transfer of a smaller balance to an account with a larger balance, if for some reason by the end of the trading day a balance has formed on both paired accounts.

Accounting for mutual settlements with accountable persons

In the program "1C: Accounting of a non-credit financial organization" the accounting of mutual settlements with accountable persons using paired settlement accounts is automated.

Advance payment can be made in several ways:

issuance of cash under the report, subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report;
issuance of funds under the report by transferring them to a plastic card opened in the name of the accountable person.

Reflection in the accounting of expenses under the advance report is made by the document Advance report.

The accountable person returns the balance of unused funds to the cash desk of the organization according to the Cash receipt document, the reimbursement of overspending is reflected in the Cash withdrawal document.

Analytical accounting is maintained for each employee who receives funds under the report, as well as for the intended purpose of the accountable amounts.

Accounting for income and expenses

Accounting for income and expenses is carried out in accordance with the regulation of the Bank of Russia on the procedure for determining income, expenses and other aggregate income of non-bank financial institutions.

Income and expenses are recorded on an accrual basis from the beginning of the year.

During the period of preparation of the annual accounting (financial) statements, income and expenses related to the current year are reflected in accounting according to balance accounts No. 710-719, and those related to the reporting year - according to balance accounts No. 721-729.

After the balance sheet is drawn up, the balances as of January 1 from the accounts of income and expenses, as well as payments from the profit of the current year, are transferred to the corresponding accounts for accounting for the financial result of the previous year. To reflect this operation, the Year-end closing document is used.

Accounting for advances received and paid

In the configuration “Accounting of a non-credit financial organization CORP”, the main operations for accounting for amounts received at a time, but subject to attribution to expenses (income) in the following reporting periods, are automated.

Analytical accounting on the accounts of received or paid advances (prepayments) is maintained for each contract.

The configuration supports the following periodicity for writing off deferred expenses:

monthly,
quarterly.

The write-off frequency is determined in the accounting policy of the non-credit financial institution and cannot be changed during the year.

For deferred expenses, the following recognition procedure is provided:

by months
by calendar days
in a special order.

Write-off of advances paid as expenses of a non-credit financial institution is carried out by the regulatory document Write-off of deferred expenses.

Accounting for events after the reporting date

Transactions related to events after the reporting date (“SPD”) are reflected in accounting and reporting in accordance with the regulation of the Bank of Russia on the procedure for drawing up annual reports by non-bank financial institutions.

VAT accounting

VAT accounting is implemented in accordance with the norms of Ch. 21 of the Tax Code of the Russian Federation. Automated filling of the book of purchases and books of sales, issuance of corrective and corrective invoices. For the purposes of VAT accounting, separate accounting is maintained for transactions subject to VAT and not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation. Amounts of VAT on expenses that cannot be unambiguously attributed to activities subject to VAT or not subject to VAT, in accordance with Art. 170 of the Tax Code of the Russian Federation can be divided into sales transactions subject to VAT and exempt from VAT.

Account balance control

In accordance with the Draft Regulation of the Bank of Russia “On the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application”, non-bank financial institutions should not have any account balances without an account sign as of the end of the day. Also, the formation of a debit balance on a passive account or a credit balance on an active account is not allowed.

The control of account balances in the program "1C: Accounting of a non-credit financial organization CORP" is carried out using the routine procedure "Closing the day". The assistant allows you to automatically perform the following checks:

Checking the presence of balances on accounts without an account attribute;
Checking the implementation of the convolution of paired settlement accounts.

Standard accounting reports

The configuration provides the user with a set of standard reports that allow you to analyze data on balances, account turnovers and transactions in various sections. When generating reports, grouping, selection and sorting of the information displayed in the report is configured, based on the specifics of the organization's activities and the functions performed by the user.

Service options

Control and elimination of erroneous situations

"1C: Accounting of a non-credit financial organization CORP" provides advanced means of controlling the user's work at various stages of working with the program:

control of the correctness and completeness of the input data;
control of balances when writing off (moving) material assets;
control of modification and deletion of documents entered earlier than the "date of prohibition of editing";
control of the integrity and consistency of information when deleting data.

The program provides for downloading directories and classifiers:

the BIC classifier (a directory of bank identification codes of settlement participants in the territory of the Russian Federation) from the RBC website;
address classifiers of the Federal Tax Service;
exchange rates from the RBC website.

Data search

The configuration implements full-text search based on infobase data. You can search for multiple words, using search operators, or for an exact phrase.

Credential access control

Implemented the ability to enter restrictions on access to the credentials of individual organizations (legal entities), elements of reference data, documents. A user with limited access rights does not have the opportunity not only to somehow change, but even to read data that is closed to him.

Online user support

Users of the program can directly prepare and send to 1C company opinions about the use of the program, appeals to the technical support department, as well as receive and view answers from the technical support department directly while working with the program. Also, users can take part in a survey of program users conducted by 1C in order to study problems that arise during operation.

Automatic configuration update

The configuration includes a configuration update assistant that allows you to get information about the latest updates posted on the customer support site on the Internet and automatically install the detected updates. If an update file has already been obtained, the assistant allows you to upgrade using an update delivery file (.cfu) or a configuration delivery file (.cf) from any local or network directory.

Scalability and performance

Using the 1C:Enterprise 8.3 platform ensures efficient operation and reliable storage of information when hundreds of users work. The modern three-level architecture of the system ensures the preservation of high performance with a significant increase in the load on the system and the volume of processed data. High fault tolerance is achieved by server cluster redundancy, and performance optimization is achieved by dynamic load balancing between clusters. The use of world leading DBMS (MS SQL, IBM DB2, Oracle Database, PostgreSQL) allows building high-performance and reliable information systems.

System operation options

The platform supports two modes of operation: file and client-server. In both cases, all applied solutions work completely identically.

File version of work

The file version of the work is designed for the personal work of one user or the work of a small number of users in the local network. In this option, all infobase data is located in one file - in the file DBMS.

Client - server version of work

The client-server version of work is intended for use in working groups or across the organization. It is implemented on the basis of a three-tier client-server architecture. In this option, the infobase is stored in one of the supported database management systems, and the interaction between the client application and the DBMS is carried out by a cluster of 1C:Enterprise 8 servers.

Work under various operating systems

The main components of the system can work both under the Windows operating system and under the Linux operating system. In addition, the client part of 1C:Enterprise can also be run on computers with Mac OS X and Apple iOS operating systems.

Users of different devices on different operating systems can work with 1C:Enterprise infobases using any of the client applications. Thick and thin clients are implemented for both Windows and Linux. And the web client runs in an Internet browser environment and is adapted to work with popular browsers.

Cloud technologies

Cloud technologies 1C:Enterprise provide ubiquitous and convenient work with application solutions on various client devices with various operating systems.

At the same time, customers can use devices with low computing power, mobile devices. Clients may not install 1C:Enterprise software on their devices at all, or they may install a lightweight client application that does not require a lot of resources.

All basic calculations and application logic are implemented in the 1C:Enterprise server cluster, which provides scalability, fault tolerance, dynamic load redistribution and interaction with DBMS that store application solution data. If necessary, a server cluster can be strengthened by the service infrastructure, which allows providing customers with services for using software as a service, keeping records of the consumption of these services, performing general administration of the service, etc.

Building geographically distributed systems

1C:Enterprise 8 implements a mechanism for managing distributed infobases, which ensures the operation of a single application solution (configuration) with geographically dispersed databases combined into a multi-level hierarchical structure.

Integration with other systems

Provides integration with external programs of domestic and foreign developers (for example, data recognition programs, client-bank systems) and equipment (for example, warehouse data collection terminals, cash registers) based on generally recognized open standards and data transfer protocols supported by the platform "1C:Enterprise 8.3".

"1C-Rarus: Non-credit financial institution, edition 1" is a popular solution for automating the activities of non-credit financial institutions (NFIs) on a unified chart of accounts (UPS) and industry accounting standards (OSBU).

Our program has been chosen by more than 200 management companies, professional participants in the securities market, and microfinance market participants.

Fast, customizable, efficient

When developing, the high requirements of the NFO for the performance and speed of the accounting system were taken into account. The program works stably and quickly on volumes of up to several tens of thousands of transactions per day.

The product has a high degree of automation of OSBU requirements for user convenience. In particular:

20(25)-digit personal accounts are generated and selected in postings automatically, without user intervention.
Automatic selection of accounts depending on the operation and counterparty.
Automatic selection of OFR symbols depending on the type of income and expense.
Automatic reporting.
And much more.

Based on experience, looking to the future

The solution is based on the accumulated experience of working with many investment and management companies, microfinance organizations and credit consumer cooperatives.

Our connections and knowledge allow us to quickly process new regulatory requirements and integrate them into existing solutions.

Licensing

Attention! To scale and expand the number of jobs, you can purchase additional licenses.

Description of functionality

High degree of automation of accounting (financial) statements and related notes in accordance with the Regulation of the Central Bank of the Russian Federation dated 03.02.2016 No. 532-P:

OKUD 0420002 (Balance sheet of a non-credit financial organization).
OKUD 0420003 (Report on the financial results of a non-bank financial institution).
OKUD 0420004 (Report on changes in equity of a non-bank financial institution).
OKUD 0420005 (Statement of cash flows of a non-bank financial institution).

Regulation of the Central Bank of the Russian Federation of October 25, 2017 No. 613-P:

OKUD 0420901 "Balance sheet of a microcredit company in the form of a business company or partnership, pawnshop, insurance broker, credit history bureau, credit rating agency."
OKUD 0420902 “Report on the financial results of a microcredit company in the form of a business company or partnership, pawnshop, insurance broker, credit history bureau, credit rating agency”.
OKUD 0420903 “Report on changes in the equity of a microcredit company in the form of a business company or partnership, pawnshop, insurance broker, credit history bureau, credit rating agency.”
OKUD 0420904 “Cash flow statement of a microcredit company in the form of a business company or partnership, pawnshop, insurance broker, credit history bureau, credit rating agency”.

Regulation of the Central Bank of the Russian Federation of October 25, 2017 No. 614-P:

OKUD 0420842 "Balance sheet of a microfinance organization in the form of a business company or partnership, pawnshop".
OKUD 0420843 “Report on the financial results of a microfinance organization in the form of a business company or partnership, pawnshop”.
OKUD 0420844 “Report on changes in the equity of a microfinance organization in the form of a business company or partnership, pawnshop”.
OKUD 0420845 “Report on cash flows of a microfinance organization in the form of a business company or partnership, pawnshop”.

Automation of filling in supervisory and statistical reporting

Calculation of own funds (Regulation of the Bank of Russia dated July 19, 2016 No. 548-P).
Calculation of the short-term liquidity ratio (Instruction of the Bank of Russia dated June 6, 2017 No. 4402-U).
Calculation of the capital adequacy ratio (updating as the Draft Directive of the Central Bank of the Russian Federation is published).
OKUD 0420409 (Information about bank accounts).
OKUD 0420412 (Information on receivables and payables of a professional participant).
OKUD 0420413 (Calculation of own funds).
OKUD 0420414 (Information on loans and credits).
OKUD 0420415 (Report on securities).
OKUD 0420421 (Report on the movement of foreign assets and liabilities of a professional participant in relation to non-residents in the presence of relations between him and non-residents in the framework of direct investment).
OKUD 0420514 (Calculation of own funds of the management company of investment funds, mutual investment funds and non-state pension funds).

Bank of Russia Instruction No. 4383-U dated May 24, 2017:

OKUD 0420840 “Report on microfinance activities of a microfinance company”.
OKUD 0420846 “Report on microfinance activities of a microcredit company”.
OKUD 0420847 "Report on weighted averages of the total cost of consumer microloans".

OKUD 0420001 (Reporting on cash transactions of non-credit financial institutions).

The additional XBRL module will allow you to upload the accounting (financial) and supervisory-statistical reports generated in the program to the XBRL Editor Questionnaire software of the Central Bank of the Russian Federation. More details on the page.

Fixed assets and intangible assets:

Accounting at historical or revalued cost in accordance with Bank of Russia Regulation No. 492-P dated September 22, 2015.
Delivery of equipment.
Delivery of construction objects.
Broadcast.
Write-off.

Typical accounting documents with the formation of postings according to the Unified Chart of Accounts reflect:

Accounting for operating leases in accordance with Bank of Russia Regulation No. 524-P dated December 28, 2015.
Convenient accounting of income and expenses - automatic selection of symbols in accordance with the Regulation of the Bank of Russia dated September 2, 2015 487-P and additional user analytics.
Operations with cash.
Settlements with contractors.
Accounting and automatic offset of received and paid advances.
Currency revaluation.
Automatic calculation of provisions for receivables.

Credits and loans:

Attracted and placed funds:

Possibility to record transactions taking into account the Regulation of the Central Bank of the Russian Federation dated October 25, 2017 No. 612-P “On the procedure for recording accounting objects by non-credit financial organizations in the accounting accounts”.
Accounting for borrowed funds at amortized or fair value in accordance with Bank of Russia Regulation No. 493-P dated October 1, 2015 and Bank of Russia Regulation No. 501-P dated November 5, 2015.
Automatic calculation of interest on borrowed funds at an effective rate or a straight-line method.
Reflection of cost adjustments at initial recognition.
Accounting for reserves in accordance with the requirements of IFRS 9.
Accounting and revaluation of collateral.
Accounting for the repayment of loans, including partial and early repayment.
Accounting for margin loans and the use of customer funds.
Accounting for the issue and redemption of own financial bills.

Tax accounting:

Accounting for VAT, including the reflection of the functions of a tax agent in settlements with non-residents.
Accounting for income tax.
Accounting for deferred tax assets and liabilities in accordance with Bank of Russia Regulation No. 490-P dated September 4, 2015.
Automated completion of the main reporting forms: income tax returns, VAT returns, property tax returns, report on payments to non-residents, 6-personal income tax, formation of books of purchases, sales and much more.

The additional module "Accounting for securities" supports the accounting of a wide range of transactions in full compliance with Regulation 494-P:

Accounting for the purchase and sale of securities on the exchange and over-the-counter market.
Automated reflection of a wide range of corporate actions (partial and full repayments, accrual and payment of coupons and dividends, conversion of securities, and much more).
Full support for REPO transactions, including the reflection of a short position on sales and direct REPO transactions.
Revaluation accounting in accordance with IFRS 13.
Customizable FIFO algorithm.
Brokerage activity.
Ability to download securities from the SIR NSD database.
Ability to download quotes of the Moscow Exchange (.csv, .xml).
Ability to download stock reports SEM03, EQM06.

Download contracts and quotes from FORTS.
Accounting for standard exchange contracts (forward, futures, option, swap) in accordance with Bank of Russia Regulation No. 488-P dated September 2, 2015.
Accounting for OTC derivatives with customizable conditions.
Accounting for variation margin.
Reflection of the fair value revaluation in the accounts of Chapter A.
Accounting and automatic revaluation of liabilities and claims on underlying assets (cash, securities, derivatives on derivatives, precious metals, other assets).
Accounting for the purchase, sale and execution of contracts.

The Securities Accounting add-on is available for purchase in two delivery options:.

Attention! To work with the program, you must have 1C: Accounting 8 PROF installed and a valid subscription to 1C: ITS.

The software product provides an interface for loading data from the 1C-Rarus: Back Office, edition 5 and 1C-Rarus: Microfinance Organization solutions.

The owner of the industry solution "1C-Rarus: Non-credit financial organization, edition 1 (software protection)" is 1C-Rarus Specialized Solutions LLC (TIN 7727303917).

Support

Licenses for technological support "1C-Rarus: Non-credit financial institution, edition 1"

Name	Price
(6 months) Standard	45 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. License for technological support PROF (6 months)	30 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. License for technological support PROF (12 months) Standard	67 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. License for technological support PROF (12 months)	45 000 rub.	Buy
(6 months) Standard	90 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. License for technological support CORP (6 months)	60 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. License for technological support CORP (12 months) Standard	135 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. License for technological support CORP (12 months)	90 000 rub.	Buy
(12 months) Standard	45 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. License for technological support Basic (12 months)	30 000 rub.	Buy

Support
Technical support is a necessary and useful service for companies that have purchased a boxed solution "". Subscribing to technical support will allow users to avoid the most common errors even at the installation stage, as well as help to quickly learn the program and provide prompt advice and updates.

When purchasing the solution "1C-Rarus: Non-credit financial institution, edition 1", the client receives as a gift a version of "PROF" technical support for 3 months. After this period, the user can extend the service by purchasing the "Basic", "PROF" or "CORP" technical support package and selecting the "Preferential" or "Standard" option.

"Standard" support involves the purchase of a license for services at the standard cost specified in the price list.

"Preferential" support is provided only to those companies that continuously renew their support services.

Licenses for technological support "1C-Rarus: Non-credit financial organization, edition 1" taking into account industry specifics

Name	Price
NFO 1, industry technical support Basic 12 months Preferential	45 000 rub.	Buy
NFO 1, industry technical support PROF 12 months. Preferential	67 000 rub.	Buy
NFO 1, industry technical support CORP 12 months. Preferential	135 000 rub.	Buy
NFO 1, industry technical support Basic 6 months. Preferential	30 000 rub.	Buy
NFO 1, industry technical support PROF 6 months. Preferential	45 000 rub.	Buy
NFO 1, industry technical support CORP 6 months. Preferential	90 000 rub.	Buy
NFO 1, industry technical support Basic 3 months. Preferential	20 000 rub.	Buy
NFO 1, industry technical support PROF 3 months. Preferential	30 000 rub.	Buy
NFO 1, industry technical support CORP 3 months. Preferential	67 000 rub.	Buy
NFO 1, industry technical support Basic 12 months Standard	67 000 rub.	Buy
NFO 1, industry technical support PROF 12 months. Standard	100 000 rub.	Buy
NFO 1, industry technical support CORP 12 months. Standard	202 000 rub.	Buy
NFO 1, industry technical support Basic 6 months. Standard	45 000 rub.	Buy
NFO 1, industry technical support PROF 6 months. Standard	67 000 rub.	Buy
NFO 1, industry technical support CORP 6 months. Standard	135 000 rub.	Buy
NFO 1, industry technical support Basic 3 months. Standard	30 000 rub.	Buy
NFO 1, industry technical support PROF 3 months. Standard	45 000 rub.	Buy
NFO 1, industry technical support CORP 3 months. Standard	100 000 rub.	Buy

The document defines the procedure for providing technical support for a line of industry solutions for non-credit financial organizations through the 1C-Rarus consultation line.

Licensing features

The software product "1C-Rarus: Non-credit financial organization" ensures the operation of the solution at one workplace at one point in time.

To work in multi-user mode, users must have licenses for "1C-Rarus: Non-credit financial organization" and client licenses "1C: Enterprise 8" for the corresponding number of workplaces.

List of licenses

Name	Price
1C-Rarus: Non-credit financial institution, edition 1. Additional license for 1 workplace	12 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Additional license for 5 workplaces	42 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Additional license for 10 workplaces	80 000 rub.	Buy
1C-Rarus: Non-credit financial institution, edition 1. Additional license for 20 workplaces	RUB 152,000	Buy
1C-Rarus: Non-credit financial organization, edition 1. Additional license for 50 workplaces	360 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Additional license for 100 workplaces	RUB 680,000	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support PROF (3 months) Standard	30 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support PROF (6 months) Standard	45 000 rub.	Buy
1C-Rarus: Non-credit financial institution, edition 1. Technological support PROF (12 months) Standard	67 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support PROF (3 months) Preferential	20 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support PROF (6 months) Preferential	30 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support PROF (12 months) Preferential	45 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support CORP (3 months) Preferential	45 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support CORP (6 months) Preferential	60 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support CORP (12 months) Preferential	90 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support CORP (3 months) Standard	67 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support CORP (6 months) Standard	90 000 rub.	Buy
1C-Rarus: Non-credit financial institution, edition 1. Technological support CORP (12 months) Standard	135 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support Basic (3 months) Standard	20 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support Basic (6 months) Standard	30 000 rub.	Buy
1C-Rarus: Non-credit financial institution, edition 1. Technological support Basic (12 months) Standard	45 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support Basic (3 months) Preferential	13 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support Basic (6 months) Preferential	20 000 rub.	Buy
1C-Rarus: Non-credit financial organization, edition 1. Technological support Basic (12 months) Preferential	30 000 rub.	Buy

In 2015, a new regulator appeared on the market of financial organizations - the Central Bank of the Russian Federation. He replaced the Ministry of Finance of the Russian Federation. The Central Bank of the Russian Federation has changed the accounting and reporting procedures for non-credit financial institutions in Russia. For companies in the industry, this means a change in the chart of accounts, a change in the procedure for accounting for business transactions and reporting forms from January 1, 2017. The list of non-credit financial enterprises (hereinafter referred to as NFIs) includes participants in the securities market (brokers, dealers, managers, registrars), investment fund managers, specialized depositories, joint-stock and non-state pension funds, insurance companies, etc.

Microfinance organizations and consumer cooperatives have been given a delay until the beginning of 2018. And “X-day” for pawnshops and agricultural credit cooperatives will come only in 2019.

The draft amendments are presented in Regulations No. 486-P "On the Chart of Accounts and the procedure for its application in non-bank financial organizations" and No. 487-P "Industry standard for accounting for income, expenses and other comprehensive income of non-bank financial organizations" and provides for the obligation to keep records according to the Unified Chart of Accounts (CAP), developed on the principles of IFRS and close to those used in banks.

The requirements affect specific procedures and tasks:

Maintenance of the Unified Chart of Accounts;
Organization of analytical accounting on personal accounts;
Automatic generation of personal accounts;
Control and transfer on paired accounts;
Formation of reporting;

For more details on changes in accounting and reporting of non-bank financial organizations, see, for example.

Failure to comply with the requirements of the Central Bank of the Russian Federation may lead to the loss of a license for the main activity.

Where to start and how to implement the requirements of the Central Bank of the Russian Federation?

Probably, it is possible (and in some cases, it is necessary) to attract relevant professionals to the company's staff - IFRS accountants or expert-level financial consultants. But now in the country almost no one is doing bookkeeping “on the knee”, everyone has long been using automation tools: accounting, financial computer programs. It is clear that the new requirements affect, first of all, the accounting software systems of the enterprise, as the main ones, and in small companies, the only means for keeping records and reporting. They, first of all, must comply with the new rules and requirements. They need to be improved and changed. And whether the attracted specialists and consultants, plus good programmers, will cope in less than six months is a question.

In order to help non-credit financial institutions modernize their accounting systems in a short time and with high quality, several IT companies have developed and launched special software products on the market. Most of these solutions were created on the 1C 8 platform. And this is not surprising. Indeed, according to IDC, 83% of automated places in Russia use 1C software products.

To automate NFO accounting on the 1C platform, there are the following solutions:

Within the framework of this article, I offer a small critical review of the presented programs. Of course, there are other offers on the market from various vendors and companies. But, in my humble opinion, it will be difficult for them to compete with the programs below.

Currently, all software solutions are "raw" to a certain extent. The reason for this is not laziness or low qualification of developers, but the lack of clear detailed requirements of the financial regulator, which (requirements) are still being formed and will be refined. But this does not mean that it is necessary to postpone the introduction of programs to a later date. You just need to carefully choose systems that have the prospect of quality support and further updates, like any accounting program.

Companies that rely on significant sales volumes at affordable prices offer their programs and documentation for them in the well-known "yellow box" with the 1C logo. But this is not a boxed product, in the marketing sense of the word. Which is installed and can already be used. The program from 1C-Rarus, for example, provides for the option of transferring data from 1C: Accounting 8 PROF rev. 3, but not everyone has PROF. With other versions of accounting programs, you will already have to tinker a little to find the best way to transfer. In this case, you will need an experienced IT specialist. The transfer of securities accounting data is even more difficult - a specialist with relevant experience is definitely needed here.

The greatest difficulties in implementation will arise in the methodology of working with the product. Unfortunately, the reality is that not everyone, even those with experience in a bank or with IFRS, is able to quickly understand the new software functionality. In this case, he will also have to take the help of an experienced consultant.

In the work of each company there are features that will require improvements in a typical product. You can put up with something, some can be abandoned without compromising business processes. But some may be of fundamental importance for effective work and interaction within and outside the financial block of the company. In such cases, the invitation of an experienced IT consultant and programmer will also be the best choice.
Below I offer a description, in my opinion, of the above products.

1C-Rarus: Non-credit financial institution, edition 1

The developer, as the name implies, 1C-Rarus is one of the leading 1C franchisees, well known for its many industry solutions and product quality. The universal solution for non-credit financial companies has a very important extension, which is not noticeable in competitors - this is the presence of an additional module "Accounting for securities".

1C: Accounting of a non-credit financial organization CORP (1C:BNFO).

The developer, IT Capital, is a 1C partner in products for the financial sector, a provider of solutions based on the 1C platform for banks. The experience accumulated in this area allowed the company to make a strong, solid product that received the support of 1C. 1C:BNFO has the status "1C: Jointly" - the rights to it were transferred to the company "1C" for additional guarantees for development and support. Quality assurance from the largest Russian vendor. An obvious minus is that the basic BNFO has only general business accounting, there is no accounting for specialized tasks, for example, accounting for securities.

Orticon: EPS. Basic delivery rev.1

The developer, the Ortikon company, specializes in automating insurance, investment companies and funds, as well as other financial market organizations. But the presentation of the solution on the site leaves me a bit bewildered. There is a competent description of the functions of the product, a clear price list. But for some reason, their website states that "prices are valid until June 31, 2015." This marketing policy raises certain questions. It can be assumed that Orticon developed the product, but sales "did not go" and the product was forgotten.

Homnet: NFO

Developer, Homnet Consulting - 16 years of experience in automation of international companies. And it offers, judging by the description, a very worthy product. BUT, at a completely uncompetitive price - 1,500,000 rubles.

A summary analysis of the systems is presented in the table.

	1C-Rarus: NFO	1C:BNFO	Orticon: EPS	Homnet: NFO
Positioning	Any NFO. For insurance companies and NPFs, further development is required.	Large and medium NFIs. The program does not reflect the specifics of certain types of activities of NFOs (the securities market, insurance companies, etc.). Special solutions are required.	All types of NFO	All types of NFO
Free demo version	by request on the website		on the application on the site (but there was no answer)
Basic solution price (1 user), rub.				1,500,000 (Corporate delivery with methodological case "Financial (accounting) reporting for a non-credit financial organization"
Price of the module Accounting for securities (1 user), rub.
Installation	Requires 1C: Accounting 8 PROF, purchased additionally (if not).	1C:Accounting 8 CORP is included in the delivery	The development is an addition to Ortikon Group's industry solutions for the financial market, and can also be used with 1C: Accounting 8.	The software product can be used as a separate information base or integrated into the existing enterprise system: "1C: Enterprise Accounting 8" ed. 1.5, 1.6, 2.0, 3.0
Integration	For integration with other information systems, standard mechanisms of the 1C:Enterprise 8.3 platform and improvements on individual projects are used.	For integration with other information systems, standard mechanisms of the 1C:Enterprise 8.3 platform are used
Support	Maintenance of users of the basic version is carried out using technology support packages: KORP, PROF and Basic (135,000, 67,000 and 45,000 rubles). Support for users who have purchased the "Securities Accounting" add-on to the main supply is carried out using technology support packages: CORP, PROF and Basic (202,000, 100,000 and 67,000 rubles).	Maintenance and support of users is carried out under the contract 1C: ITS with the activated service 1C: ITS Industry 3rd Category - 48,000 rubles. per year, in addition to one of the main contracts 1C: ITS (ITS PROF - 35,592 rubles, ITS Techno - 15,036 rubles per year)		The cost of support is calculated individually based on the results of the analysis of the Customer's accounting system.
Optimized for greater performance and speed		Declared, but real - ?	No data	No data
Scalability	The expansion of the number of automated workstations is carried out by purchasing client licenses for both the 1C:Enterprise 8 platform and client licenses for the configuration "Accounting for a non-credit financial organization KORP". To work in the client-server mode, you need to purchase a license to use the 1C:Enterprise 8 server.
Cons, disadvantages, comments	For insurance companies and NPFs, the program needs to be finalized.	The program does not reflect the specifics of various types of activities of NFOs (the securities market, insurance companies, etc.). Special solutions are required at higher prices.		price - 1,500,000 rubles.

Prices are a separate issue. The minimum price of the program for non-credit financial institutions is 80,000 rubles. (for 1 user, without securities). Those who want to immediately see, evaluate, ask and buy - see. It cannot be said that the price is budget. For small companies and startups - high. But not prohibitive either, good software from well-known developers costs more. But here is a special case: non-bank financial institutions, of which there are about 3,000 in Russia, according to my calculations, are faced with a tough choice: implement the purchased program or close. It is possible that companies can invite programmers and write the program themselves. But good programmers are expensive, and the results of implementation can be quite questionable.

Conclusions:

First. It is rather difficult to implement the task of full-fledged implementation of “boxed” products for non-bank financial institutions on our own, without the help of an external consultant, in a fairly short time frame. Companies - developers simply can not cope with such a flow of tasks in a short time. How to proceed in this case? It is not necessary to stand in a long queue to the creators of the considered programs, but you can find a company with experience in implementing and adapting similar solutions for financial companies. It is desirable that the company has experience in developing IFRS accounting methodology and consulting in the accounting and financial field.

Second and Main: There is no fundamental difference between the software products for the transition to a new chart of accounts for non-credit financial institutions. And it cannot be, due to the uniqueness of the initial requirements and the same 1C platform on which they are developed. But in the implementation and further development of even the same product, a significant difference is possible, which is due to the “company features”. And the point here is not only in subtle industry specifics: for example, the difference in the business of an investment fund and an insurer. Different initial 1C options (platforms, configurations), staff skill levels, different business sizes, completely different management models (from a “family” business and a start-up to a corporation), perhaps regional differences, and, finally, different financial capabilities can determine very different approaches to the implementation and adaptation of the solution. My advice is not WHAT to implement and develop, but HOW. Look for a consultant with good real-world experience in a flexible individual approach to the client. Which in the first place is not money, but the result that brings them. So that the costs of such “forced” automation bring you income, in the long run.

The solution "1C: Accounting of a non-credit financial organization KORP" is designed to automate accounting and tax accounting, including the preparation of tax reporting common to all types of NFOs (without taking into account the industry specifics of specific NFOs), in organizations that use the Unified Chart of Accounts in accordance with the Regulations on the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application" (approved by the Bank of Russia on 02.09.2015 No. 486-P), as well as industry accounting standards of the Bank of Russia.

Industry-specific features of the preparation of accounting and tax reporting for certain types of NFIs are implemented in industry-specific solutions created on the basis of "1C: Accounting for a non-credit financial organization KORP":

1C: Accounting and management for professional participants in the securities market;

1C: Lombard;

1C: Management of a microfinance organization and a credit consumer cooperative.

For integration with other information systems, standard mechanisms of the 1C:Enterprise 8.3 platform are used.

Accounting "from the document" and typical operations

The main way to reflect business transactions in accounting is to enter program documents that correspond to primary accounting documents. In addition, you can directly enter individual postings.

Accounting for multiple organizations

Using the program "1C: Accounting of a non-credit financial organization CORP" you can keep accounting and tax records of the activities of several organizations. "Accounting of a non-credit financial organization KORP" provides an opportunity to use a common information base for keeping records of several organizations. At the same time, records for each organization can be kept in a separate infobase.

The configuration "Accounting of a non-credit financial organization KORP" supports accounting and tax accounting of the activities of organizations that have separate divisions.

Accounting on the chart of accounts of a non-credit financial institution

Synthetic and analytical accounting in the program "1C: Accounting of a non-credit financial organization CORP" is carried out using a single chart of accounts and using analytical sections. The chart of accounts is two-level and strictly regulated. The chart of accounts is based on a hierarchical structure, where each subsequent level details the previous one. The nomenclature of accounting accounts is classified according to economic content in order to group and summarize information in sections, on accounts of the first and second order, based on uniform rules and principles of accounting. Accounts are grouped by chapter.

Analytical accounting in the configuration “Accounting of a non-bank financial organization” is implemented by the mechanism of analytical accounting accounts (personal accounts) and using the subconto mechanism. For personal accounts, a reference book "Accounts of analytical accounting" is provided. For each balance sheet account of the second order, an unlimited number of personal accounts are opened according to the combinations of accounting objects (subconto) specified during setup. Personal accounts can be generated in the configuration both according to the specified parameters for opening accounting objects, and created manually by the user.

The mechanism "Closing accounts of analytical accounting" has been implemented.

The configuration "Accounting of a non-credit financial organization KORP" allows you to keep analytical accounting on balance sheet accounts of the second order both in summary and with details for each element (object) of analytical accounting.

Typical operations

The mechanism for setting up standard operations has been significantly developed. The settings allow you to create standard operations on any NPS accounts, while it is possible to set up automatic substitution of analytical accounts for the selected analytics, calculations of various indicators, and so on. Entering a periodic set of operations becomes an easy task.

Accounting for fixed assets and intangible assets

Fixed assets and intangible assets are accounted for in accordance with Bank of Russia Regulation No. 492-P dated September 22, 2015 "Industry Accounting Standard for Fixed Assets, Intangible Assets, Investment Property, Long-Term Assets Held for Sale, Stocks, Labor Tools and Objects of Labor Received under contracts of compensation, pledge, the purpose of which is not defined, property and (or) its usable remains received in connection with the refusal of the insured (beneficiary) from the right of ownership to the insured property, in non-credit financial organizations.

Analytical accounting of fixed assets and intangible assets is carried out by operating units and facilities. The program allows you to define groups of homogeneous assets for non-current assets, indicating the distinguishing features, as well as distribute objects into groups. The following accounting operations are automated:

Reflection of capital investments in fixed assets (IA);

Reflection of additional acquisition costs;

Acceptance for accounting and commissioning of fixed assets (IA), accounting of fixed assets (IA) by inventory numbers;

Moving OS in operation;

Accrual of depreciation of fixed assets, intangible assets for individual objects and for a non-bank financial institution as a whole;

OS upgrade;

OS reclassification;

Revaluation and depreciation of fixed assets;

Reflection of the disposal of fixed assets (IA) as a result of the transfer of ownership (sale) of fixed assets (IA), as well as the write-off of fixed assets (IA);

Accounting for income and expenses associated with the disposal of fixed assets (IA), calculation and reflection in the accounting of the financial result from the disposal of property;

OS inventory;

Formation of output forms: OS-1, OS-2, OS-3, OS-4, OS-6, INV-1, INV-18, INV-22.

The following operations with fixed assets were also implemented in accordance with Bank of Russia Regulation No. 492-P:

Classification of fixed assets by groups of homogeneous assets;

Changes in estimated liabilities of a non-credit nature of fixed assets;

Transfer (receipt) of fixed assets to a branch allocated to a separate balance sheet.

Tax accounting for depreciable property is implemented in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Inventory accounting

Inventory accounting is carried out in accordance with the Regulation of the Bank of Russia dated September 22, 2015 No. 492-P "Industry accounting standard for fixed assets, intangible assets, investment property, long-term assets held for sale, stocks, labor tools and objects of labor received under contracts compensation, pledge, the purpose of which is not defined, property and (or) its usable remains received in connection with the refusal of the insured (beneficiary) from the ownership of the insured property, in non-credit financial organizations.

The following methods of estimating inventories upon disposal are supported:

The method of valuation by the cost of a unit of reserves;

at an average cost;

At the cost of the first acquisition of inventories (FIFO).

The valuation method is determined by the non-credit financial institution in its accounting policy.

Inventory control

The program "1C: Accounting of a non-credit financial organization" registers inventory data, which is automatically verified with accounting data. On the basis of the inventory, the identification of surpluses and the write-off of shortages are reflected.

Off-system accounting of material assets

Transfer of material values into operation;

Movement of material assets in operation;

Write-off of material assets in operation.

To reflect the operation of inventory of material assets in operation, the document "Inventory of materials in operation" has been developed, on the basis of which it is possible to create a document for entering values into off-system accounting, as well as a document for writing off material assets from operation.

To summarize the data on balances and the movement of material assets in operation, the report "Statement of off-system accounting" is provided.

Cash accounting

Accounting for the movement of cash and non-cash funds has been implemented. Input and printing of payment orders, cash receipts and debit orders is supported.

Operations on settlements with suppliers, buyers and accountable persons are automated.

Payment orders for the payment of taxes (contributions) can be entered manually or created automatically using specialized processing.

Accounting for mutual settlements with counterparties

Analytical accounting of settlements with counterparties is carried out by counterparties, contracts and settlement documents. Accounts are set up in the reference book "Terms of loans, credits, deposits".

To perform the reconciliation of paired settlement accounts, the scheduled operation "Reconciliation of paired settlement accounts with counterparties" is provided. After the transaction, debit balances remain on active paired accounts, and credit balances on passive paired accounts.

Operations of mutual settlements with counterparties are provided:

Inventory of settlements with contractors;

Transfer of settlements with counterparties between the parent organization and a branch allocated to a separate balance sheet.

Loans, credits and deposits are accounted for in accordance with Bank of Russia Regulation No. 493-P dated October 1, 2015 "Industry standard for accounting by non-credit financial institutions of operations for the issuance (placement) of funds under loan agreements and bank deposit agreements".

To account for loan, credit, deposit agreements, there is a reference book "Terms of loans, credits and deposits". In addition to the main terms of the contract, the directory contains groups of financial accounting for the principal amount of the loan, interest on the loan, income and expenses. This allows you to make payments on loans and deposits, taking into account the principal amount and interest, income or expenses in one document on separate accounts. At the same time, analytical accounts are selected automatically based on the directory data.

The terms of loans, credits and deposits are set as subcontos to the corresponding accounting accounts (for example, 20601, 20602).

Accounting for mutual settlements with accountable persons

In the program "1C: Accounting of a non-credit financial organization CORP" accounting of mutual settlements with accountable persons using paired settlement accounts is automated.

Advance payment can be made in several ways:

Issuance of cash under the report, subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report;

Issuance of funds under the report by transferring them to a plastic card opened in the name of the accountable person.

Reflection in the accounting of expenses under the advance report is made by the document Advance report.

Analytical accounting is maintained for each employee who receives funds under the report, as well as for the intended purpose of the accountable amounts.

For settlements between branches and separate subdivisions, the operation "Transfer of settlements with accountable persons between the parent organization and a branch allocated to a separate balance" has been implemented.

Accounting for income and expenses

Accounting for income and expenses is carried out in accordance with Bank of Russia Regulation No. 487-P dated September 2, 2015 "Industry Accounting Standard for Income, Expenses and Other Comprehensive Income of Non-Bank Financial Institutions".

Accounting for income and expenses is carried out on an accrual basis from the beginning of the year

Personal accounts are opened according to the symbols of the income statement. At the same time, for each symbol (group of financial accounting of income/expenses), any number of analytical accounting accounts can be opened. OFR symbols are selected from classifiers for insurance companies, non-state pension funds or for participants in the securities market.

Tax accounting is carried out simultaneously with accounting. The provisions of Bank of Russia Regulation No. 490-P dated September 4, 2015 "Industry Standard for Accounting for Deferred Tax Liabilities and Deferred Tax Assets by Non-Bank Financial Institutions" are taken into account.

Depending on whether the expense is taxable or not, the amount of the tax accounting transaction is divided into the principal amount, as well as the amount of permanent or temporary differences. The regulatory transaction "Calculate income tax" allows you to convert differences into deferred tax assets and liabilities and calculate income tax.

Accounting for deferred expenses

Accounting for lump sums received but subject to expense (income) in the following reporting periods in accordance with Bank of Russia Regulation No. 487-P.

Analytical accounting on the accounts of received or paid advances (prepayments) is maintained for each contract.

The configuration supports the following periodicity for writing off deferred expenses:

Monthly;

Quarterly.

The write-off frequency is determined in the accounting policy of the non-credit financial institution and cannot be changed during the year.

For deferred expenses, the following recognition procedure is provided:

By months

By calendar days

In a special order.

Write-off of advances paid as expenses of a non-credit financial organization is carried out by the regulatory document "Write-off of future expenses".

Accounting for events after the reporting date

Transactions related to events after the balance sheet date (“SPD”) are reflected in accounting and reporting in accordance with the Bank of Russia regulation on the procedure for drawing up annual reports by non-bank financial institutions.

VAT accounting

Account balance control

In accordance with the Regulations of the Bank of Russia "On the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application", non-bank financial institutions should not have any account balances without an account sign as of the end of the day. Also, the formation of a debit balance on a passive account or a credit balance on an active account is not allowed.

Control of account balances in the program "1C: Accounting of a non-credit financial organization CORP" is carried out using the routine procedure "Closing the day". The assistant allows you to automatically perform the following checks:

Checking the presence of balances on accounts without an account attribute;

Checking the implementation of the convolution of paired settlement accounts.

Scheduled Operations

Scheduled operations at the user level can be grouped into plans with a certain frequency, each of which contains certain stages. This allows organizations to carry out the closing of any period, depending on the characteristics of the organization's accounting.

Payroll accounting

Settlement transactions with employees and employees were implemented in accordance with Bank of Russia Regulation No. 508-P:

Payroll;

Reflection of wages on the accounts of the EPS.

Integration with "1C: Payroll and HR 3.0"

Implemented settings for loading calculated payroll data from the 1C: Payroll and Human Resources solution version 3.0. Operations are received in the document "Reflection of wages in regulated accounting", which is posted on the accounts of the EPS.

Standard accounting reports

Tax reporting

The configuration implements the following tax reports common to all NFIs:

Income tax return;

VAT declaration;

Transport tax declaration;

Property tax declaration;

Land tax declaration.

Automatic filling of income tax declaration indicators is provided through filling in user settings. The configuration contains the mechanisms for setting the indicators intended for filling out the income tax declaration, as well as the set filling parameters common for all types of NFIs. The settings for indicators for filling in the income tax declaration are performed in the user mode of 1C:Enterprise. To reflect in the declaration the industry specifics of various types of NFIs and the specifics of the accounting policy of a particular organization, the user can independently supplement the composition of indicators, in setting up each indicator, determine their own composition of accounts from the NFO and the list of OFR symbols.

Service options

Control and elimination of erroneous situations

"1C: Accounting of a non-credit financial institution KORP" provides advanced means of controlling the user's work at various stages of working with the program:

Control of the correctness and completeness of the entered data;

Control of balances when writing off (moving) material assets;

Control of modification and deletion of documents entered before the "date of prohibition of editing";

Control of the integrity and consistency of information when deleting data.

Download classifiers and exchange rates

The program provides for downloading directories and classifiers:

BIC classifier (a directory of bank identification codes of participants in settlements in the Russian Federation) from the RBC website;

Address classifiers of the Federal Tax Service;

Exchange rates from the RBC website.

Data search

The configuration implements full-text search based on infobase data. You can search for multiple words, using search operators, or for an exact phrase.

Credential access control

Online user support

Automatic configuration update

Scalability and performance

System operation options

The platform supports two modes of operation: file and client-server. In both cases, all applied solutions work completely identically.

File version of work

Client - server version of work

Work under various operating systems

Cloud technologies

Cloud technologies 1C:Enterprise provide ubiquitous and convenient work with application solutions on various client devices with various operating systems.

Building geographically distributed systems

Integration with other systems

The program "1C: Accounting of a non-credit financial organization KORP" automates accounting and tax accounting, including the preparation of regulated reporting common to all types of non-credit financial organizations (NFIs), in organizations that use the Unified Chart of Accounts in accordance with the "Regulations on the Chart of Accounts accounting in non-credit financial institutions and the procedure for its application” (approved by the Bank of Russia on 02.09.2015 N 486-P), as well as draft industry accounting standards of the Bank of Russia.

An automatic account opening mechanism is available for use, which facilitates the maintenance of analytical accounts with the elimination of errors when opening them.

Software product features:

Accounting "from the document" and typical operations:
The main way to reflect business transactions in accounting is to enter program documents that correspond to primary accounting documents. Additionally, it is possible to enter individual postings directly.
Accounting for multiple companies:
Using the program "1C: Accounting of a non-credit financial organization KORP" you can keep accounting and tax records of the activities of several organizations using a common information base, including organizations using a chart of accounts in accordance with order 94n dated 10/31/2000. Accounting for each organization in a separate information base is also allowed.

The configuration "Accounting for a non-credit financial organization KORP" supports accounting and tax accounting for the activities of organizations with separate divisions. To reflect transactions between units allocated to a separate balance sheet, separate Advice documents are used.
Accounting on the chart of accounts of a non-credit financial institution:
Synthetic and analytical accounting in the program "1C: Accounting of a non-credit financial organization CORP" is carried out using a single chart of accounts using analytical sections.

Analytical accounting is carried out both on personal, material or other analytical accounting accounts that systematize detailed information about property, obligations within each synthetic account, and on synthetic accounts using the subconto mechanism.

In order to maintain analytical accounting on personal accounts, the configuration uses the Analytical Accounts reference book. For each balance sheet account of the second order, access to an unlimited number of analytical accounts for specified combinations of analytics is open. In the configuration, it is possible to generate analytical accounts according to the specified opening parameters or with the help of the user manually.
Accounting for fixed assets and intangible assets:
Analytical accounting of fixed assets and intangible assets is carried out by operating units and financially responsible persons. Automated accounting operations such as:
- reflection of capital investments in fixed assets (IA);
- reflection of additional acquisition costs;
- acceptance for accounting and commissioning of fixed assets (IA), accounting of fixed assets (IA) by inventory numbers;
- moving the OS in operation;
- depreciation of fixed assets, intangible assets by depreciation groups and in general for a non-bank financial institution;
- OS upgrade;
- reflection of the disposal of fixed assets (IA) as a result of the transfer of ownership (sale) of fixed assets (IA), as well as the write-off of fixed assets (IA);
- Transfer (receipt) of fixed assets put into operation to a separate subdivision, both allocated and not allocated to a separate balance sheet;
- accounting for income and expenses associated with the disposal of fixed assets (IA), calculation and reflection in the accounting of the financial result from the disposal of property;
- OS inventory;
- formation of output forms: OS-1, OS-2, OS-3, OS-4, OS-6, INV-1, INV-18, INV-22.
Tax accounting for depreciable property is implemented in accordance with Chapter 25 of the Tax Code of the Russian Federation.
Inventory accounting:
The following methods of estimating inventories upon disposal are supported:
- method of valuation by the cost of a unit of reserves;
- at an average cost;
- at the cost of the first acquisition of inventories (FIFO).
To support the FIFO valuation method, batch accounting is maintained in inventory accounts. Different valuation options can be used independently for each non-FIU. In the accounting and tax accounting of the organization, they are the same.

The valuation method is established by the non-credit financial institution in its accounting policy.
Inventory control:
For warehouses, quantitative or quantitative-sum accounting is maintained. For the first type of accounting, warehouse balances are available only in quantitative terms, and the assessment of goods and materials for accounting and tax purposes is not related to the warehouse from which the delivery took place. With quantitative-sum accounting, the valuation of goods and materials for the purposes of accounting and tax accounting for each warehouse is calculated separately. If there is no need for inventory control, then it can be disabled.

Inventory data in the program "1C: Accounting of a non-credit financial organization" is registered and automatically verified with accounting data. Based on the results of the inventory, the identification of surpluses and the write-off of shortages are reflected.
Off-system accounting of material assets:
The cost of inventories is included in expenses as a result of their transfer by the responsible person to a non-bank financial institution for the performance of work, provision of services or on the basis of an appropriately executed report of the responsible person on their use.

Analytical accounting of material assets in operation is carried out according to the nomenclature in the context of departments and financially responsible persons. Material values are assigned inventory numbers at the time of transfer to operation.

The following operations are automated:
- transfer of material values into operation;
- movement of material assets in operation;
- write-off of material assets in operation.
The document "Inventory of materials in operation" was developed to reflect the operation of the inventory of material assets in operation. On the basis of this document, it is possible to generate a document for posting valuables for off-system accounting, as well as a document for decommissioning material assets from operation.

To summarize the data on balances and the movement of material assets in operation, the report Sheet for off-system accounting is provided.
Cash accounting:
Accounting for the movement of cash and non-cash funds has been implemented. Input and printing of payment orders, cash receipts and debit orders is supported.

Operations for settlements with suppliers, buyers and accountable persons (including the transfer of funds to bank cards of employees or corporate bank cards) were automated.

Payment orders for the payment of taxes (contributions) are entered manually or created automatically using specialized processing.
Accounting for mutual settlements with counterparties:
Analytical accounting of settlements with counterparties is carried out by counterparties, contracts and settlement documents.

Implemented accounting using paired settlement accounts. Accounts receivable and accounts payable are opened for each counterparty (agreement with a counterparty). At the beginning of the business day, operations begin on a personal account that has a balance (balance), if there is no balance, then from an account that is suitable for the nature of the operation. When reflecting receivables, an active paired settlement account will be used, when reflecting accounts payable, a passive settlement account will be used.

To carry out the reconciliation of paired settlement accounts, the document “Reconciliation of paired settlement accounts with counterparties” is provided. When posting a document, the following operations are performed:
- transferring the balance opposite to the sign of the account (on an active account - a credit balance, on a passive account - debit) to a paired settlement account;
- a transfer of a smaller balance to an account with a larger balance, if by the end of the trading day there was a balance on both paired accounts.
Accounting for mutual settlements with accountable persons:
In the program "1C: Accounting of a non-credit financial organization" the accounting of mutual settlements with accountable persons using paired settlement accounts is automated.

Advance payment is made in the following ways:
- issuance of cash under the report with the condition of full repayment by the accountable person of the debt for the previously received amount of cash;
- issuance of funds under the report by transferring them to a plastic card opened in the name of the accountable person.
To reflect the cost accounting for the expense report, the document "Advance report" is intended.

The balance of unused funds is returned by the accountable person to the cash desk of the organization according to the document "Cash receipt", the reimbursement of overspending will be reflected in the document "Cash withdrawal".

Analytical accounting is maintained for each employee who receives funds under the report, and for the intended purpose of the accountable amounts.
Accounting for income and expenses:
Accounting for income and expenses is in line with the Bank of Russia regulation on the procedure for determining income, expenses and other aggregate income of non-bank financial institutions.

Income and expenses are recorded on an accrual basis from the beginning of the year.

Personal accounts are available by the symbols of the income statement. At the same time, for each symbol (group of financial accounting of income/expenses), any number of analytical accounting accounts can be opened.

During the preparation of the annual accounting (financial) statements, income and expenses of the current year are reflected in the accounting records according to balance accounts No. 710-719, and related to the reporting year - according to balance accounts No. 721-729.

After the balance sheet is drawn up, the balances as of January 1 from the accounts of income and expenses, as well as payments from the profit of the current year, will be transferred to the corresponding accounts for accounting for the financial result of the previous year. This operation will be reflected using the document "Closing the year".
Accounting for advances received and paid:
The main operations for accounting for amounts received at a time, but subject to attribution to expenses (income) in the following reporting periods, have been automated.

Analytical accounting on the accounts of received or paid advances (prepayments) is maintained for each contract.

The frequency of write-off of deferred expenses is supported:
- monthly,
- quarterly.
The write-off frequency is determined in the accounting policy of the non-credit financial institution and is not subject to change during the year.

For deferred expenses, the following recognition procedure is provided:
- by months
- by calendar days
- in a special order.
To write off advances paid as expenses of a non-credit financial institution, the document “Write-off of deferred expenses” is used.
Accounting for events after the reporting date:
Reflection of transactions related to events after the reporting date (“SPD”) is carried out in accounting and reporting in accordance with the regulation of the Bank of Russia on the procedure for compiling the NFO annual report.
VAT accounting:
VAT accounting is implemented in accordance with the norms of Ch. 21 of the Tax Code of the Russian Federation. Automated filling of the book of purchases and books of sales, issuance of corrective and corrective invoices. For the purposes of VAT accounting, separate accounting is maintained for transactions subject to VAT and not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation. VAT amounts on expenses that are not specifically related to activities subject to VAT or not subject to VAT, in accordance with Art. 170 of the Tax Code of the Russian Federation are distributed among sales transactions subject to VAT and exempt from VAT.
Checking account balances:
In accordance with the Draft Regulation of the Bank of Russia “On the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application”, non-bank financial institutions should not have any account balances without an account sign as of the end of the day. Also, the formation of a debit balance on a passive account or a credit balance on an active account is not allowed.

To control account balances in the program "1C: Accounting of a non-credit financial organization CORP", the routine procedure "Closing the day" is used. The assistant provides the ability to automatically perform the following checks:
- Checking the presence of balances on accounts without an account attribute;
- Checking the implementation of the convolution of paired settlement accounts.
Standard accounting reports:
The configuration provides the user with a set of standard reports that allow you to analyze data on balances, account turnovers and transactions in various sections. When generating reports, the grouping is configured, the information displayed in the report is selected and sorted, taking into account the specifics of the organization's activities and the functions performed by the user.

Service options:

Control and elimination of erroneous situations

"1C: Accounting of a non-credit financial organization KORP" has developed tools for monitoring the user's work at various stages of working with the program:

control of the correctness and completeness of the input data;
control of balances when writing off (moving) material assets;
control of modification and deletion of documents entered before the "date of prohibition of editing";
control of the integrity and consistency of information when deleting data.

In the program, you can download directories and classifiers:

the BIC classifier (a directory of bank identification codes of settlement participants in the territory of the Russian Federation) from the RBC website;
address classifiers of the Federal Tax Service;
exchange rate from the RBC website.