BAS Accounting

Accounting for goods, materials and finished products is implemented in accordance with P (C) BU 9 “Inventories” and guidelines for its use. The following methods for estimating inventories at their disposal are supported:

• at average cost
• at the cost of the first time acquisition of inventories (FIFO method)
• at a selling price using an average percentage mark-up (for retail)

In order to support the methods for evaluating FIFO, batch accounts are maintained in the accounts of inventories. Different assessment methods can be applied independently for each organization.

In warehouses, you can conduct quantitative or quantitative-total accounting. In the first case, the valuation of goods and materials for accounting purposes does not depend on which warehouse they are received from. Warehouse accounting can be disabled if it is not necessary.

In “BAS Accounting” inventory data is recorded, which are automatically verified with accounting data. Based on the inventory, surpluses are identified and shortages are written off.

For each composition, a financially responsible person can be determined. However, one person may be appointed for one staff. The history of the appointment of responsible persons is preserved. An inventory of stocks can be done both in composition and financially responsible person.

Automated accounting of operations of receipt and sale of goods and services. When selling goods, invoices are issued for payment, invoices and tax invoices are drawn up. All wholesale operations are accounted for in the context of contracts with buyers and suppliers.

For retail, both operational reflection of retail sales and sales reflection based on inventory results are supported. Retail products may be recorded at purchase or sale prices. Excise tax is charged on the sale of excisable goods by retailers.

Automated reflection of returns of goods from the buyer and supplier.

In “BAS Accounting” the use of several types of prices is supported, for example: “wholesale”, “small wholesale”, “retail”, “purchase” and others. This simplifies the reflection of receipt and sale operations.

Accounting for fixed assets, intangible and low-value assets is carried out in accordance with P (C) BU 7 “Fixed Assets”, P (C) BU 8 “Intangible Assets”, P (C) BU 9 “Inventories”.

For fixed assets and intangible assets, such basic operations as: receipt, acceptance for accounting, depreciation, modernization, transfer, write-off, inventory, revaluation (for fixed assets) are automated. It is possible to distribute the amounts of accrued depreciation for the month between several accounts or objects of analytical accounting. For fixed assets used seasonally, depreciation schedules are possible.

For low-value assets, the operations of transfer to operation and decommissioning are automated

Automated calculation of the cost of products and services produced by the main and auxiliary production, accounting of the processing of tolling raw materials. During the month, accounting for finished products is carried out at the planned cost. At the end of the month, the actual cost of products and services rendered is calculated.

Accounting for semi-finished products

For complex technological processes having intermediate stages with the production of semi-finished products, warehouse accounting of semi-finished products and automatic calculation of their cost are supported.

Accounting for indirect costs

For overhead costs, the possibility of their distribution according to the indicators of normal power, in accordance with P (C) BU 16 “Costs” is realized.

When writing off indirect costs, it is possible to use various distribution methods for product (service) product groups. For indirect costs, the following distribution bases are possible:

• output volume
• planned cost
• remuneration
• material costs
• direct expenses
• separate direct cost items.

“BAS Accounting” keeps records of the movement of personnel, including accounting for employees at their main place of work and part-time, in particular internal. The formation of standard forms under labor law is ensured.

automated:

• accrual of salaries to employees of the enterprise according to salary, then accruals and content with the ability to specify the method of reflection in accounting separately for each type of accrual
• settlement of accounts with employees before paying salaries and transferring salaries to the card accounts of employees
• escrow
• calculation of taxes and contributions regulated by law, the taxable base of which is the salary of employees of organizations
• generation of relevant reports (on personal income tax, on ERUs)

During the calculation, the presence of the company:

• people with disabilities
• retirees

BAS Accounting supports the following taxation schemes:

• income tax and value added tax
• income tax without value added tax
• single tax and value added tax
• single tax-free tax
• single tax for business entities-individuals

VAT accounting

“BAS Accounting” allows you to generate and register all the necessary tax documents: tax invoices, annexes to them.

The configuration implements two methods for calculating the tax base (the “first event”) with VAT, the operational calculation of documents and the deferred determination of tax liabilities / credit at the end of the period.

To control the correctness of the tax credit shown at receipt, stocks are kept in the context of the tax purposes of their acquisition.

Income tax accounting

Tax accounting is carried out in accordance with section 3 of the TCU.

Along with accounting for income and expenses, differences are kept and the financial result is adjusted. In order to accrue differences associated with the depreciation of fixed assets (Article 138 of the TCU), a parallel accounting of fixed assets and intangible assets is carried out for accounting and tax purposes.

According to tax accounting data, a “Profit Tax Declaration” is automatically generated.

Single tax

“BAS Accounting” supports accounting for the simplified tax system.

The program allows you to register income and expenses (if necessary) of legal entities and individuals – single tax payers.

The “Book of accounting for income (income and expenses) for individuals – business entities”, as well as the declaration of the single tax payer – legal entities and individuals are automatically generated.

Automated routine operations performed at the end of a period, including currency revaluation, write-offs of deferred expenses, determination of financial results and others.

The structure of “BAS Accounting” includes a set of reference calculations that reflect the calculations related to the scheduled operations for closing the month: “Distribution of indirect costs”, “Revaluation of foreign currency” and others.