The certificate form is not unified, but it makes sense to reflect all the mandatory details of the primary document, as well as the information necessary to determine the reasons for the correction: details of payment documents, contracts, settlements (part 2 of article 9 of Law N 402-FZ). It is impossible to correct the mistakes of previous years through reversal if the statements of the last year have already been approved. 5 - 14 PBU 22/2010) .The approved reporting is not corrected, therefore, it is impossible to reverse the accounting data for the last year (clause 10 PBU 22/2010). The accountant will correct the erroneously overstated amount of the transaction as of the date of the error detection with the recognition of profits or losses of previous years or on accounts for accounting for other income or expenses (p.
Deleting an erroneous receipt document in "1s: accounting 8"
LLC "Company 2" sends LLC "Company 1" a claim that one of the supplied cameras turned out to be defective, and returns it. On the same day, the seller transfers money for the returned products. The seller makes the following entries in the accounting records: April 25, 2014 Debit 62 Credit 90- 74 340 rubles. - reflected the proceeds for the products sold; Debit 90 Credit 68 - 11,340 rubles. - VAT charged on the basis of the invoice; Debit 90 Credit 43 - 51,000 rubles. - the cost of goods sold was written off; May 6, 2014 Debit 62 Credit 90- -24 780 rubles. - previously reflected revenue was reversed; Debit 90 Credit 43- -17,000 rubles. - the previously written-off cost of sold defective products has been adjusted; Debit 90 Credit 99206- -4000 rubles. - adjusted previously reflected profit from the sale of defective products; Debit 90 Credit 68- -3780 rubles.
We fix mistakes like professionals
The demonstration is carried out on the example of the 1C: Enterprise Accounting 3.0 configuration (in other configurations of 1C: Enterprise 8.3, the algorithm is the same). Let's say there is a sales document with the following entries: We need to remove the document. Before showing the correct way, I will show the wrong one (since
it is very common and it is necessary to dwell on it in detail). The wrong way We will reverse using a manual operation: In the list of documents that opens, select Create, type Operation: Fill in the document header, then indicate the transactions (the same as in the sales document, but with a minus): Write the document. THIS IS A GREAT MISTAKE! Let's look again at the movement of the sales document: As you can see, this document, in addition to the postings, makes movements in the VAT accumulation registers Sales and Sales of services.
Cancellation of documents and registers in 1s 8.3 (8.2) accounting
Attention
If the buyer returns the goods or provides a retro discount, the seller reverses the proceeds. For a detected defect, the buyer draws up an act on the established discrepancy in quantity and quality when accepting inventory items, which is the legal basis for making a claim to the seller. And already on the basis of the claim made by the buyer, the records appear in the seller's account in red ink.
Example 3. On April 25, 2014, Company 1 LLC shipped 3 freezers to Company 2 LLC at a price of 24,780 rubles. per piece (including VAT - RUB 3,780) The cost of one camera is RUB 17,000 on May 6, 2014.
How to make a cancellation in 1s 8.3 accounting
At the end of the period, the seller provides a discount for already shipped inventory items (for example, for large volumes of purchases). According to accounting rules, revenue is recognized based on all discounts and margins provided to buyers (clauses 6 and 6.5 of PBU 9/99 “Income organizations ", approved by the Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n). Example 2. The seller shipped the first batch of goods to the buyer in the amount of 11,800 rubles, including VAT - 1,800 rubles. Then, within a month, the second batch of 23,600 rubles, including VAT - 3,600 rubles. At the end of the month, the seller provided a discount for shipped goods in the amount of 10%: 11 800 rubles.
+ 23 600 rub. = RUB 35 400; RUB 35 400 x 10% = 3540 rubles, including VAT - 540 rubles The seller makes the following accounting entries: July 15, 2014 Debit 62 Credit 90 - 11 800 rubles. - reflected the proceeds from sales; Debit 90 Credit 68 - 1800 rubles.
1c lessons for beginners and practicing accountants
Info
Sometimes it is necessary to cancel transactions for an operation at a time when it would be incorrect to simply delete a document from the database - for example, it was entered in the previous period, which has already been closed. What to do in this case? To do this, you must reverse all the movements made by the document, i.e. enter the same movements into the database with a minus sign, or, as the accountant says, red. Consider the procedure for canceling documents in 1C Enterprise Accounting 8.2 using the example of revision 3.0.
Important
There is no separate document for cancellation in 1C Accounting 8. For reversing document movements, the document "Operation (accounting and tax accounting)" is used. You can add a new operation in the Journal of Operations, which stores all types of documents.
How to reverse a document in 1s: accounting 8 ed. 2.0
Every accountant has probably encountered such a problem that it is necessary to delete an erroneous document in the past period. But the period has already been closed, the reporting has been submitted. For such cases, 1C 8.3 (as well as 1C 8.2) provides for a reversal operation. It consists in the fact that in the current period all the same movements of the previous document are repeated in all accounting registers (accounting, tax and others), but with the opposite sign.
I will demonstrate how to reverse a document in 1C, using an example. How to make a cancellation in 1C according to a document In the program 1C 8.3: "Enterprise Accounting 3.0" (and in some others, where there is an accounting module) there is a document "Operations entered manually". Let's create it. Where is 1C storno? We go to the "Operations" menu, then in the "Accounting" section, click on the link "Operations entered manually".
A window with a list of documents will open.
Correct reversal of documents
VAT on proceeds from sales; July 25, 2014 Debit 62 Credit 90 - 23 600 rubles. - reflected the proceeds from sales; Debit 90 Credit 68 - 3600 rubles. - VAT was charged on the proceeds from sales. 4 August, the buyer was given a 10% discount on the shipped goods (3540 rubles): Debit 62 Credit 90- -3540 rubles. - the previously reflected revenue was reversed by the amount of the discount; Debit 90 Credit 68- -540 rubles. - reduced VAT on the proceeds after issuing an adjustment invoice. The buyer, upon receiving a retrospective discount, cannot adjust the cost of the goods entered into account (clause 12 of PBU 5/01 "Accounting for inventories, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n) ... Therefore, he will reflect the discount as other income, even if it was received in the same year as the goods were registered: July 15, 2014 Debit 41 Credit 60-10,000 rubles. - the purchased goods are reflected; Debit 19 Credit 60 - 1800 rubles.
In a special resource for the purposes of tax accounting, it is necessary to reflect the constant difference: Amount of PR Dt 60.01 Amount of PR Kt 91.01;
- in special resources for tax accounting purposes, add the entry Amount NU Dt 60.01 Amount NU Kt 76.K and reflect the repayment of debt on settlements with counterparties for the operation that was subject to adjustment (20,000 rubles).
Rice. 3. Reflection of the income of previous years in accounting and cancellation of the document of receipt in the part of VAT. Automatically filled in the VAT bookmark presented - we leave it unchanged. In terms of VAT, the cancellation of an erroneous registration entry on an invoice from the purchase book for the third quarter is carried out in the same way as described in Example 1.
If it is necessary to reverse the implementation which documents to attach
Tax Code of the Russian Federation) .If the VAT deductible was also declared in a larger amount from the overestimated amount of expenses, then a revised tax return for VAT will also have to be submitted. Note. Red line does not always mean correcting mistakes. Reference. Methods for correcting data in accounting documents Correction of accounting errors is regulated by the Federal Law of 06.12.2011 N 402-FZ "On accounting" (hereinafter - Law N 402-FZ) and the Regulation on accounting "Correction of errors in accounting and reporting" (PBU 22 / 2010). In order to correct mistakes, accountants, in addition to the "red reversal" method, have several more methods: - a correction method. It is used to correct errors in primary documents and accounting registers.
How to make a cancellation in 1C 8.3 To achieve this goal in 1C Accounting 3.0 (8.3) there is a document Operation: Operations - Operations entered manually: The purpose of the document is represented by a list of the following operations:
- Entering the correspondence of accounts for accounting and tax accounting;
- Document input using a typical operation;
- Making adjustments to registers;
- Reversing the movements of another document.
For the implementation of the necessary goals, we are interested in the last point of the possible. When we click on the Create button, you can see the types of the Operation document.
21.07.2016 10084
The demonstration is carried out on the example of the 1C: Enterprise Accounting 3.0 configuration (in other configurations of 1C: Enterprise 8.3, the algorithm is the same).
Let's say there is a sales document with the following entries:
We need to remove the document. Before showing the correct way, I will show the wrong one (because it is very common and it is necessary to dwell on it in detail).
Wrong way
We will reverse using manual operation:
In the opened list of documents, select Create, a type Operation:
We fill in the header of the document, then we indicate the transactions (the same as in the sales document, but with a minus):
We write down the document.
THIS IS A GREAT MISTAKE!
Let's take another look at the sales document movements:
As you can see, this document, in addition to postings, makes movements in accumulation registers. VAT Sales and Implementation of services... Moreover, the first register is directly responsible for the formation of the sales book.
As a result of a manual operation, we removed the document transactions, but the entry in the purchase book still remained - this is an error. When reversing documents, we must reverse ALL movement of the document.
The right way
We also use the document Manual operation:
But unlike the first option, when creating a new document, we select the type Reverse document:
The program asks you to select the type of document to be canceled:
Now select the required sales document:
The document was filled in automatically, and now it reverses all movements of the original document:
Do not forget to write down the document to activate postings.
Cancellation of other types of documents must be done in the same way.
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In this article, we will consider such a concept as "storno" ("red storno") in Russian accounting, and how to make a storno in 1C Accounting 8.3.
Methodological and historical aspects
Storno Is a way to correct data in accounting (from Italian stornare- take away, turn back). The term reverse (remove) is actively used, which can be called a synonym for the word minus. Incorrectly entered entries * (made an extra document, made a mistake with the correspondence, indicated an overestimated amount) are subject to zeroing, for this, such entries are reflected in the accounting with a negative sign.
* The term reversal is not always used in case of errors. Sometimes, if during the period the accounting is kept at planned prices, and then fine-tuned to actual prices, it becomes necessary to reduce the amount. In this case, the term “remove” also applies.
Previously, when accounting was carried out manually, when errors were found, the incorrect amount was not crossed out in circulations or ledgers, but was additionally recorded in red ink. If red ink was not at hand, then such amounts were recorded and outlined in a rectangular frame. When calculating the grand totals, the amounts written in red should have been subtracted, or, in professional terms - reverse the amount. It looked something like this:
Example 1: Turnovers on the account, the amount 1000 is correct, instead of the amount 4000, 4400 was indicated (Operation 2).
Option 1
Option 2
The method of colored storno was first described in 1889 by Alexander Alexandrovich Beretti, and in Russian accounting a stable phrase has developed - "red storno".
In theory, you can clear the erroneous posting by swapping the debit and credit positions, creating a so-called reverse reversal. This approach forms the correct final balance, but the amount of turnovers on the accounts will be overestimated, which will entail some inaccuracy of accounting information. Changing our example, you can clearly see this:
Option 3
Sometimes the method of correcting errors by reverse wiring is called "black side", although this term cannot be called official. Moreover, here, too, there are options for action. You can, as in option number three (with correct correspondence of accounts), specify only the delta between the correct and the deposited amount and not generate an additional correct posting (Operation 3).
Option 4
The reverse reversal method is usually used in credit institutions or Western accounting systems. In Russian accounting, by default, reversal is most often understood as "red reversal". Legislatively, for example, in the accounting law, the term reversal does not occur. The procedure for correcting errors is described in PBU 22/2010, but there is no reversal term either. At the same time, in other acts of legislation, mainly related to budgetary or autonomous organizations, the text explicitly mentions the red storno method as a way to correct errors. Based on the practice of canceling erroneous documents that has developed in our country, we will henceforth understand the term "reversal" as "red reversal".
Automation and reversal
When transferring accounting to the area of automated processes, that is, when conducting accounting on a PC, they began to form transactions with a minus sign (correspondence of accounts did not change), and in turnovers, for better visualization, they left the red color for negative values. In some forms of reporting, you can see the instruction: show negative numbers in parentheses. When calculating the totals, we know that we should take them away.
Note that if, as a result of an error, an underestimated amount was indicated, and the correspondence of the accounts is correct, then here it is possible that the reversal method is not applied, but an additional posting is simply created for the difference in the amount.
Let's pay attention to an important nuance that determines the specifics of modern accounting using 1C. When a document is posted in the program, transactions are generated in accordance with the chart of accounts. They are called that - accounting entries, which will eventually show the amount of the asset and liability of the balance. But the financial service also needs to fill out tax returns, reports to funds and other registers that are not methodologically tied to the chart of accounts and can be formed according to completely different principles. A stable term “tax accounting” has appeared, the data for which should be generated in accordance with the tax code (data for accounting are generated in accordance with RAS - Regulation on accounting). In 1C, in tinctures and postings, you can often see the abbreviations BU (accounting) and OU (tax accounting). In addition, there are additional intermediate registers. For example, data for the book of purchases and sales are generated in similar registers. Therefore, the reversal of documents should affect not only transactions related to accounting and tax accounting - the registers must also be filled in correctly.
Creation of storno documents in 1C 8.3
Consider the cancellation of documents in 1C using the example of a vacation accrual situation.
Example 2: In November 2017, the employee was accrued vacation pay in the amount of 30,000, and should have indicated the amount of 25,000. The reversal operation in 1C 8.3 will be December 2017.
Operations => Operations entered manually
Figure 1 Menu Path
Button Create gives a list of valid actions, choose Reverse the document.
Figure 2 Creating a Storno Document
Then you must specify the document to be reversed.
Figure 3 Filling in a cancellation document
First, select the type of document, then the document itself.
Figure 4 Selecting the type of document
Storno transactions are generated automatically.
Figure 5 Storno transactions have been generated
Please note that in addition to accounting and tax accounting data, other accounting registers are filled in.
Figure 6 Populating the data registers
If suddenly some accounting register did not automatically appear in the reversal document, you can add it manually. To do this, in the menu of the button More gotta push Selecting registers ... and select the appropriate one from the list.
Figure 7 Service for filling in registers
Printed form of the Reverse document - accounting statement.
Figure 8 Accounting note on a cancellation document
It should be noted that the technical side of Storno leave in 1C was shown here. In practice, it is often impossible to simply reduce and recover from the employee the amounts already paid, since it is necessary to take into account the provisions of Art. 137 of the Labor Code.
Reverse implementation in 1C
For documents from the section Implementation reversal in 1C is performed according to the above algorithm. Reversing the implementation of the previous period will generate accounting transactions automatically and correctly, but reversing VAT in tax accounting will require additional settings.
Example 3: in September 2017, an act and invoice were issued for the services rendered in the amount of RUB 11,800, incl. VAT RUB 1,800 The accountant held these documents. The counterparty did not sign the certificate of completion in September, and agreed to do so only in November 2017. The September document should be canceled.
For correct VAT accounting, along with the cancellation of the document in accounting, fill in an additional sheet to the sales ledger for the 3rd quarter of 2017. In this additional sheet, the erroneous invoice will be canceled. Please note that the VAT adjustment document itself will be created in November 2017, but it will indicate the adjustment period - the 3rd quarter of 2017. Based on the adjusted data, it will be possible to fill out an updated VAT return, in which section 9 will appear.
In the reversal implementation document, go to the tab VAT Sales.
Figure 9 VAT register Sales
We fill in the columns related to the additional sheet of the sales book. In the column for the period to be adjusted, we put the date from the third quarter.
Figure 10 Adjustment of the VAT register
Set the settings in the Sales book report.
Figure 11 Settings of the Sales book report
Additional sheets have appeared in the sales book.
Figure 12 Formation of new sections in the sales book
A billing invoice has been canceled.
Figure 13 Additional sheet in the sales book
We fill in the updated VAT return. Be sure to indicate the correction number.
Figure 14 Revised VAT declaration
We fill out the declaration, we see the data in section 9.
Figure 15 VAT declaration, section 9
Reversal receipts in 1C 8.3
Example 4: The invoice from the supplier was mistakenly posted twice - once in the expense report, the second in the goods receipt document. One of these receipts must be deleted. We will reverse the amounts for the second document.
Figure 16 Documents in the 1C program
Reversal receipts in 1C 8.3 are formed according to the already considered algorithm. In accounting, the amounts were reversed, in tax accounting for VAT, the situation is more complicated. Missing register VAT Purchases.
Figure 17 Cancellation of the document Receipt
The invoice document, the primary one - not reversal, contains data that affects the formation of additional lists of the purchase book.
Figure 18 VAT register Purchases on invoice
There are several options for how to fill in the register VAT Purchases. You can use the button More add this ledger to the document (reversal receipt) and fill it in manually.
Figure 19 Option how to add a VAT register
Figure 20 Selecting VAT register Purchases
This ledger can also be filled in automatically when a billing invoice is canceled.
Figure 21 Filling in data to form an additional sheet
If the VAT register has been filled in correctly, an additional sheet will appear during the formation of the purchase book.
Figure 22 Section with additional sheets in the purchase book
When filling out the declaration, there will be data in section 8.
Figure 23 Revised VAT declaration, section 8
There are a couple more ways how you can fill in additional sheets of the purchase book.
Method 1
Operations => Reflection of VAT deductible
Figure 24 Menu path
We indicate in the settings of this document that we form additional lists and records of the purchase book
Figure 25 Document settings
In the tab Goods and services by clicking the Fill button, select the option Fill in according to the settlement document.
Figure 26 Selecting a filling option
When filling out this section, by default, the amounts are indicated positive. We need to cancel the invoice, so we manually change the value Sum to negative, graphs VAT and Total will be recalculated automatically.
Figure 27 Formation of data for the document
Method 2
Operations => Routine VAT operations
Figure 28 Menu path
Then Create => VAT Recovery
Figure 29 Selecting the type of document
We indicate that it is necessary to reflect the restoration in the purchase book. A warning appears, press Yes.
Figure 30 Document formation
You can fill in the data manually using the button Add. By button Fill choose option Fill in the amount to be restored. In this case, the sums for negative values do not need to be changed.
Figure 31 Selecting the option for filling out the document
In practice, there are situations when the accounting erroneously reflects the receipt of goods (works, services), which did not take place in the economic life of the organization. In this case, such an operation is not subject to correction, but cancellation.
Deleting an erroneous receipt document for the current year
In practice, there are situations when the accounting erroneously reflects the receipt of goods (works, services), which did not take place in the economic life of the organization. In this case, such an operation is not subject to correction, but cancellation.Example 1
The organization LLC "New Interior" in February 2016 discovered an erroneously recorded operation to acquire from a contractor repair works of a production facility (in the amount of 20,000 rubles) and an erroneous registration entry in the purchase book for the III quarter of 2015 (in the amount of 3,600 rubles .). These amounts were not paid to the supplier. This error was discovered before the submission of the tax return for income tax for 2015 and before the signing of the financial statements for 2015. The organization makes the necessary corrections to the accounting and tax accounting data and submits revised tax declarations to the tax authority: for VAT - for the III quarter of 2015; for income tax - for 9 months of 2015.The cost of repair work, erroneously reflected in the accounting, was registered in the program in September 2015 with a document Receipt (act, invoice) with the type of operation Services (act). After the document was posted in the accounting register, the following entries were entered:
Debit 25 Credit 60.01
Debit 19.04 Credit 60.01 Based on the receipt document, the document was registered Invoice received, and VAT is accepted for deduction in full in the period of receipt of services. The corresponding entries are entered in the program in the accounting register and in special VAT registers.The incorrectly recorded repair costs were fully included in direct costs in September 2015.
Correction of an error in reflecting in the accounting and tax accounting a fact of economic life that did not take place is registered in "1C: Accounting 8" edition 3.0 using a document Operation with a view Reverse document(fig. 1). The document is accessed from the section Operations by hyperlink Transactions entered manually.
Rice. 1. "Reversal" of the receipt document
The head of the document indicates:
- in field from- the date the error was corrected. In Example 1, the error is corrected in December 2015;
- in field Canceled document- the corresponding erroneous receipt document;
- field Content and the tabular sections of the document are filled in automatically after selecting the document to be reversed.
STORO Debit 25 Credit 60.01
- for the cost of the repair work performed (20,000 rubles);
- for the amount of input VAT shown (RUB 3,600).
Since the cancellation of the registration record for the erroneously issued invoice must be made in an additional sheet of the purchase book for the III quarter of 2015, the corresponding reversal records must be entered in the register VAT Purchases.
The cancellation of the erroneous registration entry on the invoice from the purchase ledger is performed using the document Reflection of VAT deductible(chapter Operations) by button Create.
After processing Close of the month for December 2015, with automatic completion of the reporting, the corrected data of accounting and tax accounting will be included in both the annual financial statements and the corporate income tax declaration for 2015. The revised income statement for 9 months of 2015 will have to be adjusted manually. To do this, the automatically completed indicator of line 010 "Direct costs related to the goods (products), works, services sold" of Appendix No. 2 to Sheet 02 of the income tax declaration should be reduced by 20,000 rubles.
Deleting an erroneous receipt document from last year
The situation when it is required to cancel the receipt document of the last year is more complicated.
Example 2
The erroneously recorded operation described in Example 3 was discovered after the filing of the income tax return for 2015 and after the signing of the financial statements for 2015. The organization makes the necessary changes to the accounting and tax accounting data and submits revised tax declarations to the tax authority: for VAT - for the III quarter of 2015; for income tax - for 9 months of 2015 and for 2015.To correct the error of past years on the reflection in the accounting and tax accounting of a fact of economic life that did not take place, you can use the correction method implemented in the document Correction of receipts and described in Example 2. For this, the program should generate two documents Operation belonging to different periods:
- dated September 2015 - only for adjusting tax accounting data for income tax;
- with a view Reverse document, dated February 2016, - to correct accounting data and tax accounting data for VAT.
STORNO Amount OU Dt 90.02.1 Amount OU Kt 76.K
- by the amount of erroneously reflected direct costs;
- in the amount of the financial result obtained as a result of corrections made to tax accounting.
Rice. 2. Correction of the data of the last year in tax accounting
Now, when the reporting is automatically filled in, the tax accounting data adjusted in the previous period will be included both in the revised income tax return for 9 months of 2015 and in the revised income tax return for 2015.
After that, you need to re-perform the routine operation. Balance reformation, included in the processing Closing of the month.
When created in February 2016 Operations, with a view Reverse document automatically filled tabular section on a tab Accounting and tax accounting(see fig. 3) needs to be corrected as follows (fig. 3):
- record CURRENT Debit 25 Credit 60.01 replace with the record Debit 60.01 Credit 91.01 and reflect the amount of income of the previous period (20,000 rubles). In a special resource for the purposes of tax accounting, it is necessary to reflect the constant difference: Amount of PR Dt 60.01 Amount of PR Kt 91.01;
- in special resources for tax accounting purposes, add the entry Amount NU Dt 60.01 Amount NU Kt 76.K and reflect the repayment of debt on settlements with counterparties for the operation that was subject to adjustment (20,000 rubles).
Rice. 3. Reflection of income of previous years in accounting and cancellation of the receipt document in terms of VAT
Automatically filled in bookmark VAT presented - we leave it unchanged. In terms of VAT, the cancellation of an erroneous registration entry on an invoice from the purchase book for the third quarter is carried out in the same way as described in Example 1.
The one who does nothing is not mistaken. This truth is known to every accountant who found errors in accounting in the closed period. Storno in 1C 8.3 Accounting is a way to correct such errors. How to make a reversal in 1C 8.3 read in this article.
Accounting "storno" comes from the Italian "stornate" - to turn back. In the posting language, this means the creation of accounting entries with a minus sign. Storno in 1C is used in the following cases:
- corrections of errors in accounting;
- write-offs of the sold mark-up in retail trade;
- adjustments to the value of material assets;
- adjustments to the estimated reserves.
In this article, you will learn how to correct accounting errors by reversing records. For example, how to reverse the receipt of the previous period in 1C 8.3. Also here you will read how to reverse the implementation in 1C 8.3. Read on to learn how to reverse 1C 8.3 in four steps.
Step 1. Create a "document reversal" operation in 1C 8.3
Go to the section "Operations" (1) and click on the link "Operations entered manually" (2). A window will open for creating a document cancellation transaction.In the window that opens, click the "Create" button (3) and click on the link "Cancel document" (4). A form will open for filling out the "cancellation of a document" operation.
In the window that opens, in the "Organization" field (5) indicate your organization, in the "Date" field (6) - the date of the operation. 
Then you can start reversing various transactions. For example, a reversal of a receipt of goods (services).
Step 2. Make the transaction to reverse the prior period receipt
In the form "Canceled document" there is a field "Canceled document" (1). In this field on the right, click on the "..." selection button. A list of documents and operations will open (2). To reverse the receipt of the previous period, select in this list "Receipt (act, invoice)" (3). A window with a list of previously created receipt documents will open.
In the window that opens, select the delivery note (4), which you want to cancel, and click the "Select" button (5). 
After that, the tabs "Accounting and tax accounting" (6) and "VAT presented" (7) will appear at the bottom of the window. In the tab "Accounting and tax accounting" you can see the transactions (8) that were made in the wrong document. The amounts in these transactions (9) are indicated with a minus sign. 
In the "VAT claimed" tab, you can see a reversal entry for VAT registers (10). 
Thus, the operation "Cancellation of a document" cancels the entries in accounting and tax accounting for the selected receipt document. Also, entries in special 1C registers are canceled. To complete the operation to reverse the receipt, click the "Save" button (11). Now the canceling records are reflected in accounting 1C 8.3 Accounting. In order to print the accounting statement for the canceling operation, click the "Accounting statement" button (12). A printable help form will open.
In the printed form of the help press the button "Print" (13). 
Step 3. Make a reversal of the implementation in 1C 8.3
Create a reversal transaction as in step 1 of this article. In the field "Document to be canceled" (1), select "Implementation (act, invoice)" (2). A window will open with a list of previously created implementations.
Select the implementation you want to reverse from the list (3). In the lower part of the window, the tabs "Accounting and tax accounting" and "VAT Sales" with reversing entries will appear. 
In the tab "Accounting and tax accounting" you can see the transactions (4), which were made in the erroneous document. The amounts in these transactions (5) are indicated with a minus sign. 
In the "Sales VAT" tab (6), you can see a reversal entry for VAT registers (7). 
To complete the operation to reverse the sale, click the "Save" button (8). Now the canceling records are reflected in accounting 1C 8.3 Accounting. How to print the accounting statement read in step 2 of this article. 
