0
Views
PBU 18/02 “Accounting for income tax calculations” in 1C: Accounting 8.3 - rate 5990 rub. from Clerk, training, Date: December 4, 2023.
Miscellaneous / / December 06, 2023
Our goal is to understand how to reflect transactions in accordance with PBU 18/02 in 1C.
This course is devoted to reflecting in 1C the differences in the recognition of assets, liabilities, income and expenses between accounting and tax accounting.
The course covers setting up the chart of accounts, registers, directory details and accounting policies in 1C in accordance with PBU 18/02.
Practical examples of operations with permanent and temporary differences in accounting for fixed assets, foreign exchange transactions, and accounting for loans and borrowings are considered.
The course will help you understand all types of permanent differences using practical examples.
The course also shows how to check income tax and financial statements according to PBU 18/02 “Accounting for income tax calculations.”
What you'll learn:
- make settings for the 1C program under PBU 18/02
- understand all types of permanent and temporary differences
- reflect differences in accounting in the 1C program: Accounting 8.3
- reflect income tax calculations in the financial statements
- generate reports on the application of PBU 18/02 in 1C
How the training works
Watch the lessons and learn the topic
You read notes, understand examples, and complete practical tasks.
Download materials
The authors of the course are preparing a “handout” that you can download for yourself and use in your work.
Get tested
You can test your knowledge after each lesson an unlimited number of times.
You receive a certificate
Show the employer that you have caught up in the topic.
1. PBU 18/02 and its implementation in 1C
Setting up in 1C: chart of accounts, registers, accounting policies
Simple examples of operations with differences
Examples of accounting for standardized advertising costs
Examples of accounting for standardized expenses of voluntary medical insurance and expenses not accepted for tax accounting
Test No. 1
2. Practical examples of transactions with permanent and temporary differences
Free receipt of fixed assets. Difference in BU and NU
Temporary differences for different useful lives of fixed assets
Depreciation bonus and restoration of depreciation bonus upon sale of fixed assets
Foreign exchange transactions and differences in accounting and accounting records. Analysis of payments and receipts for different courses
Accounting for loans and borrowings in foreign currency. Temporary differences due to contract terms. Attribution of interest on an investment loan to the value of assets in the accounting system and to non-operating expenses in the accounting system
3. How to check income tax and financial statements according to PBU 18
Calculation of income tax in the income tax return. Control of the rule “BU = NU + PR + VR”
Reports on the application of PBU 18/02
Balance reform. Closing the year with a loss
Test No. 2
Subscribe
YOU MIGHT ALSO LIKE
