Accounting journal entries

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1C:Drive offers about 50 types of business documents that are used to record business transactions. Each document type is designed to record data in a way that facilitates subsequent processing and analysis of this data. To meet this goal, when a business document is posted, it stores all the transaction data in special database tables called Accumulation registers. The data from these registers is used to create all kinds of reports that are used to assist in decision making and monitoring a company’s progress.

For example, a supplier invoice is a document used to record purchase transactions. When the document is posted, it stores information in:

1. Inventory and expenses accumulation register. This register keeps records about the goods purchased, their type, storage location, quantity, and amount. The Available stock report is based on the data from this register.
2. Supplier balance accumulation register. This register keeps records about a supplier, contract, order, and the amounts of the increased debt to supplier in the contract and presentation currencies. The Accounts payable, Supplier balance, and Statement of account reports are based on this register.

In addition to recording transaction data in accumulation registers, it might be necessary to enter transaction data in into a company's accounting records. In 1C:Drive, such records are made in the form of accounting journal entries, or simply accounting entries that are stored in special database structures called Accounting registers. The Accounting reports and financial reports are based on the data from this register.

When the template-based types of accounting are applied, the following options are used to record accounting entries:

• Accounting source documents
• Accounting transaction documents
• Manual accounting transaction documents

Accounting source documents

Accounting entries can be entered in accounting records directly by posting a business document. In this case, the business document becomes the source of accounting entries. Such a business document is called an accounting source document.

Posting accounting entries with accounting source documents is a suitable option if the same employee manages both business documents and the related accounting entries. This option is applied if Entry posting option is set to Accounting source document in a company's accounting policy, on the Types of accounting tab.

Accounting source documents record transaction data to accumulation registers and record the related accounting entries to the accounting register. When a document is reposted, accounting entries are updated automatically according to the applicable transaction templates.

To view the accounting entries of the document, click . In the displayed window, you can also adjust the accounting entries manually.

To do this, select the Adjust manually checkbox. The accounting entries table becomes editable. Adjust the entries as you need. Note that such manual adjustments are reflected only in the accounting register and can be viewed in the Accounting reports. Manual adjustments are not reflected in the reports based on the accumulation registers. For example, if you change amount of debt to a supplier in accounting entries, this change will not be reflected in Supplier balance report.

To learn which business documents can be used as Accounting source document, go to Accounting > Accounting source documents. For details, see Specifying accounting source documents.

Accounting transaction documents

Business documents and the related accounting entries might be managed by different employees. In this case, it might be suitable to store and process accounting entries separately from business documents. For example, when all supplier invoices are processed and posted by a purchase manager, while accounting entries are processed by an accountant.

In 1C:Drive, an accounting transaction document is used to store accounting entries when Entry posting option is set to Accounting transaction document in a company's accounting policy, on the Types of accounting tab.

In this case, a business document only records the transaction data in accumulation registers. All the related accounting entries are stored in the accounting transaction document. It is related to the business document. To open and view the accounting transaction document, click in the business document's toolbar and then double-click the accounting transaction document in the Related documents list.

In an accounting transaction document, you can adjust the accounting entries manually. To do this, select the Adjust manually checkbox. The accounting entries table becomes editable. Adjust the entries as you need. Note that such manual adjustments are reflected only in the accounting register and can be viewed in the Accounting reports. Manual adjustments are not reflected in the reports based on the accumulation registers. For example, if you change amount of debt to a supplier in accounting entries, this change will not be reflected in Supplier balance report.

An accounting transaction document can be created automatically and manually. To learn how to create the document automatically, see Accounting transaction generation settings. To learn how to create the document manually, see Generating accounting transaction documents.

To learn more about accounting transaction documents, see Managing accounting transaction documents.

Manual accounting transaction documents

A manual accounting transaction document is used in the following cases:

1. It is necessary to record a business transaction that is not supported by 1C:Drive business documents.
2. It is necessary to make adjustments or corrections only for accounting purposes.

A manual accounting transaction document is created and edited manually. You can edit any field of the document. The document fields are very similar to the fields of accounting transaction document, but there is no Source document field.

A manual accounting transaction document only records accounting entries to the accounting register. These accounting entries can be viewed in the Accounting reports.

It is not recommended to use a manual accounting transaction document for posting entries supported by 1C:Drive business documents. For example, you create a manual accounting transaction document with the same accounting entries as recorded by the supplier invoice. Then, these entries are included only in the accounting register. They are not reflected in accumulation registers. As a result, such reports as the Available stock report and Supplier balance report do not reflect the corresponding details from the manual accounting transaction document.

To learn more about manual accounting transaction documents, Managing manual accounting transaction documents.

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