Statement of mutual settlements with counterparties (buyers)

This report shows information about mutual settlements with counterparties-buyers. The report can be built for a specific counterparty, a group of counterparties, or an arbitrary list of counterparties. To detail the data in the report, the properties of counterparties can also be used.

Using the grouping capabilities provided by the report, the report can be drilled down to the level of specific shipping and payment documents. To obtain such detail on the tab Fields you need to set up a grouping.

Information in the report can be grouped by days, weeks, months.

Mutual settlements between counterparties can be viewed in the context of various organizations and agreements with counterparties.

The information in the report is displayed in the currency of mutual settlements established in the agreement with the counterparty, and in the currency of management accounting.

Statement of settlements with counterparties

In the report Statement of settlements with counterparties displays settlements with counterparties (suppliers and customers) taking into account planned payments for customer orders, orders to suppliers, invoices for payment of customers, invoices for payment to suppliers and requests for spending funds.

The report displays the amounts planned for payment and the amounts of funds actually received from the buyer or transferred to the supplier as a result of the receipt (shipment) of goods and payment operations.

The amounts in the report can be displayed in the management accounting currency or in the currency of mutual settlements established in the agreement with the counterparty.

The information in the report can be grouped by type of transaction: settlements with counterparties (payment, receipt, shipment of goods) or return (refund of funds, return of goods). When generating the report, adjustment documents issued for orders are taken into account: Adjusting a buyer's order And Adjusting an order to a supplier.

The report can be detailed down to the level of movement documents used to plan funds, as well as payment and shipment or receipt of goods. To detail the data in the report to the level of cash flow documents, you need to use the tab Fields specify in the report settings Movement document (recorder).

Counterparty is a general concept that includes organizations and individuals who are business partners of the organization (customers, suppliers, etc.).

The list of counterparties is maintained in the directory "Counterparties" (menu "Enterprise" - "Counterparties" ).

To make it easier to work with the list of counterparties in the directory, they can be combined into groups and subgroups, for example, “Suppliers”, “Consignors”, “Buyers” etc.

A directory is intended for storing mutual settlement agreements concluded with counterparties "Contractors' agreements" , subordinate to the directory "Counterparties" . All business transactions with counterparties are formalized with the obligatory indication of the contract.

You can view the list of already executed contracts and draw up a new contract with a counterparty directly in the form of a directory element "Counterparties" on the bookmark "Accounts and agreements" or in the directory "Contractors' agreements" , which can be accessed from the directory "Counterparties" by button "Go" .

The reflection of settlements with counterparties largely depends on what currency of mutual settlements is defined in the agreement with the counterparty and in what currency the document itself is drawn up. If the ruble is specified as the currency of mutual settlements under the agreement, then the document can only be issued in rubles. If the agreement specifies a different currency for mutual settlements, then settlements under such an agreement will be reflected in accounting either as currency settlements, and if the agreement establishes the attribute of settlements in conventional units, then it is possible to draw up documents reflecting the acquisition and sale in the currency of the agreement or in rubles , and payment documents are reflected only in rubles.

Within the framework of one agreement with a counterparty, you can conduct mutual settlements either under the agreement as a whole, or according to settlement documents - this is set in the corresponding property of the agreement. In addition, the contract form indicates the type of contract ( "with the buyer" , "with supplier" etc.) and the type of prices used. The type of agreement affects what business transactions can be carried out under this agreement. For example, the operation of goods receipt can be carried out only under contracts with the type "With supplier" or "With the committent" .

For an agreement, you can specify the type of mutual settlements under this agreement in the details "Type of mutual settlements" . This allows you to combine contracts of different counterparties by assigning them the same type of mutual settlements, for example: loan agreements, prepayment agreements, supply agreements, long-term agreements, one-time agreements, etc. This feature will act as additional analytics in reports on mutual settlements with counterparties. The type of mutual settlements is selected from the directory “Types of mutual settlements” .

"1C: Accounting 8" makes it possible not to manually select accounts for settlements with counterparties each time you fill out a document. After the user indicates the counterparty and the agreement in the document, 1C: Accounting 8 will substitute the most suitable accounts by default.

When substituting default accounts, “1C: Accounting 8” is guided by the information register “Accounts for settlements with counterparties” (menu “Enterprise” - “Counterparties” - “Accounts for settlements with counterparties” ). Each entry in this register contains the following information:

· organization;

· counterparty;

· agreement;

· type of settlement under the contract (in the currency of regulated accounting - rubles, in conventional units, in foreign currency);

· accounts used for settlements with a counterparty in different situations: for settlements with a supplier, for settlements with a buyer, for advances, etc.

Register of information “Accounts for settlements with counterparties” allows you to set settlement accounts for each counterparty or group of counterparties, agreement and type of settlement.

For each organization, accounting of economic activities is carried out in “1C: Accounting 8”, you can set separate accounts for settlements with individual counterparties (groups of counterparties) by creating the corresponding register entries.

When initially filling out the 1C:Accounting 8 information base, the register of accounts for settlements with counterparties is filled in automatically.

The account entered into the 1C:Accounting 8 document by default can then be changed manually by the user.

Setting up accounting for settlement documents is done in the dialog "Setting up accounting parameters" (menu “Enterprise” - “Setting up accounting parameters” ).

If on the bookmark “Analytical accounting of settlements with counterparties” check the box “Carry out settlements using documents” , then on accounts for settlements with counterparties (60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, subaccounts for other settlements, account 76 “Settlements with various debtors and creditors”) an additional sub-account will be established .

For settlement accounts in conventional units, the specified subconto is always present and cannot be changed from the analytical accounting settings - this is a requirement of the methodology for accounting for settlements in conventional units.

Business transactions related to cash flow are recorded using payment documents “Incoming cash order”, “Outgoing cash order”, “Incoming payment order”, “Outgoing payment order” etc. In the transactions that are generated by these documents and reflect settlements with the counterparty, subcontos are used "Counterparty" And "Treaty" , and subconto can also be used "Documents of settlements with counterparties" .

Each of the mentioned payment documents contains the corresponding details ( "Calculation document" ). If in the relevant document details the operation of settlements with counterparties is selected and an agreement is selected in which settlements are carried out under the agreement as a whole, then the attribute "Calculation document" will not be available for modification.

But if on the account of settlements with the counterparty analytical accounting is maintained according to documents (that is, the subaccount type is set for the account "Documents of settlements with counterparties" ), then one of two options is possible:

· "according to the agreement as a whole" , then the settlement document will be automatically selected using the FIFO method to indicate the entry as a subaccount;

· if the type of payment is established in the agreement with the counterparty "according to settlement documents" , then props "Calculation document" You will definitely need to specify it manually.

To account for settlements on advances, 1C:Accounting 8 uses the attribute "Advance account" , available in the forms of documents for accounting settlements with counterparties and in the forms of bank and cash documents (bank and cash documents are available through the menu "Bank" And "Cash register" ).

When entering documents, this detail can be filled in by “1C: Accounting 8” automatically based on the data stored in the information register “Accounts for settlements with counterparties” . The props can then be changed by the user.

But if the user refuses to fill out the details "Advance account" in the specified documents, then “1C: Accounting 8” will not keep records of advances separately from other settlements with counterparties.

As already mentioned, settlements with the counterparty can be carried out with varying degrees of detail: in general according to the agreement or according to settlement documents.

When generating transactions for a document, the availability of an advance will be determined taking into account the specified level of detail.

To assess whether an advance has arisen during settlements with a counterparty, 1C: Accounting 8 will analyze the debt in the account for settlements with the counterparty specified in the document. The debt analysis is carried out either in the context of the counterparty agreement, or according to a specific document specified in the relevant details. If the debt on this account is repaid in full, then the remaining payment is counted as an advance and is indicated on the account for accounting for advances. If the settlement account for advances is not specified, then the entire amount of the transaction will be posted to the account for settlements with the counterparty.

Example:

· Supply of materials from the supplier in the amount of 118 rubles.

· Payment for materials for 140 rubles.

if the account for accounting for advance payments is indicated:

Banking and cash documents, as well as document "Advance report" In terms of payments to suppliers, they can automatically determine the status of mutual settlements with counterparties and distribute received or transferred amounts to pay off existing debts and advances. When the supplier returns funds, the advance account specified in the document is first analyzed, and if an advance was reflected in this account, then this advance is repaid, and the remaining part of the payment is recorded in the account of settlements with the supplier and increases the debt under the contract.

All documents under an agreement with settlements in foreign currency must be drawn up only in the currency of the agreement. When posting documents under contracts with settlements in foreign currency, transactions are created with ruble and foreign currency amounts, and the currency balances on the accounts used in the transactions are revalued.

The resulting exchange rate difference is reflected in accounting as part of other income (subaccount 91.01 "Other income" ) or other expenses (subaccount 91.02 "Other expenses" ).

In tax accounting for income tax, the resulting exchange rate difference is reflected in non-operating income (subaccount 91.01.7 "Non-operating income" ) or non-operating expenses (subaccount 91.02.7 "Non-operating expenses" ). In tax accounting under the simplified tax system, exchange rate differences are not taken into account.

Example:

When shipping to the buyer under a contract, the currency of which was set to the dollar, the amount in dollars was 100, the dollar exchange rate was 28.40, the amount in rubles was 2840.

When paying under the same agreement, the dollar exchange rate became 28.45, the amount in rubles turned out to be 2,845, in dollars it was still 100.

The exchange rate difference in rubles will be 5 rubles and will be charged to other income.

In tax accounting, the payment document will generate a posting to reflect the exchange rate difference as part of non-operating income.

Accounting for settlements in foreign currency is carried out in accordance with PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (Order of the Ministry of Finance of the Russian Federation No. 147n dated December 25, 2007, registered with the Ministry of Justice of the Russian Federation on January 28, 2008, reg. No. 11007).

In accordance with PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (Order of the Ministry of Finance of the Russian Federation No. 147n dated December 25, 2007, registered with the Ministry of Justice of the Russian Federation on January 28, 2008, reg. No. 11007), since 2008 in the accounting accounting, the amounts of advances received and issued in foreign currency are not revalued when the exchange rate changes.

Assets, income and expenses upon receipt and sale of goods and services in the part related to offset advances are accepted for accounting at the advance rate, and not at the rate on the date of recognition of income or expense.

In tax accounting for income tax, exchange rate differences from the revaluation of advances in foreign currency continue to be accrued in the previously valid manner.

Differences appear between accounting and tax accounting data, which for the purposes of PBU 18/02 are considered permanent.

To settle with a counterparty in conventional units, you need to check the box in the contract form "Calculations in conventional units" and indicate the foreign currency that will be accepted as a conventional unit for settlements under this agreement.

Accounts for settlements with counterparties must have the attribute of currency accounting and be included in the list of accounts with a special revaluation procedure (menu “Enterprise” - “Accounting policies” - “Accounts with a special revaluation procedure” ).

When conducting settlements with counterparties in conventional units, payment documents are drawn up only in rubles. Other documents are drawn up either in the currency of mutual settlements or in rubles.

Before 2007, in the event that the amount of obligations and claims calculated at the exchange rate of a conventional unit did not correspond to the actual amount received in rubles, amount differences could arise. In accounting, the amount differences arising in connection with settlements for goods sold (work, services, etc.) were reflected in the income accounts, that is, an entry was made for the amount of the amount difference in the debit of the account of settlements with customers (by customers) and a credit to the sales account. In this case, the amount of revenue was adjusted by the amount of the amount difference. Amount differences arising in connection with payments for purchased goods (work, services, etc.) were reflected as part of other income (expenses) in subaccount 91.01 or 91.02.

Since 2007, calculations in conventional units are subject to the new PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency,” approved by Order of the Ministry of Finance of the Russian Federation No. 154n dated November 27, 2006. According to PBU 3/2006, it is necessary to re-evaluate calculations in conventional units both on the date of the transaction (receipt, sale, payment) and on the reporting date. Differences arising from such revaluations are considered exchange rate differences and are charged to other income and expenses.

Comment:

The directory “Other income and expenses” provides a predefined item , according to which, since 2007, all exchange rate differences for calculations in conventional units, accrued in accordance with PBU 3/2006, have been reflected in accounting. Item of other income and expenses "Amount differences" not used since 2007.

The opening balances of settlements in conventional units as of 01/01/2007 are also revalued at the rate on this date, with the differences being attributed to retained earnings (uncovered losses).

Thus, since 2007, the concept has been excluded from accounting "total difference" - amount differences become one of the types of exchange rates, and are not included in the value of the corresponding assets or liabilities, as happened in some cases with amount differences.

Amount differences in tax accounting continue to be taken into account according to the same rules as in 2006: positive amount differences are included in non-operating income in subaccount 91.01.7, and negative differences are included in non-operating expenses in subaccount 91.02.7.

Comment:

In tax accounting, accrued in accordance with Art. 250, 265 of the Tax Code of the Russian Federation, amount differences since 2007 are reflected under article “Exchange differences for settlements in cu.” (menu “Enterprise” - “Income and expenses” - “Other income and expenses” ).

For VAT purposes, from January 1, 2007, only positive amount differences are taken into account when accruing (as additional amounts associated with payment in accordance with Article 162 of the Tax Code of the Russian Federation). Negative amount differences cannot adjust sales revenue. Separate invoices are issued for positive amount differences. Differences in acquisition and payment rates are no longer taken into account as part of the actual acquisition costs and do not affect the amount of VAT deductions. These provisions are reflected in the corresponding accounting policy settings on the tab "VAT" . The specified accounting procedure from 01/01/2007 is maintained even if the accounting policy for 2007 is not specified.

Routine revaluation of balances on settlement accounts with counterparties under contracts in conventional units in accordance with the requirements of PBU 3/2006 is carried out by the document "Closing of the month" (operation “Revaluation of calculations in conventional units” ) at the end of each reporting period.

Since 2007, the revaluation of debts in conventional units in accounting has also been carried out by all documents that can reflect payment (bank payment orders and orders, cash documents, document "Debt Adjustment" ).

To summarize information about debt in conventional units for received and sold goods (work, services), the chart of accounts provides for an off-balance sheet account CU “Debt for settlements in cu”. Unlike balance sheet accounts for settlements in conventional units, the UE account does not reflect the results of the revaluation of the ruble balance of the debt, carried out in accordance with PBU 3/2006. Two sub-accounts have been opened for the UE account:

· UE.60 “Debt for acquisition in cu.” - serves to store information about debts in conventional units to suppliers and contractors;

· UE.62 “Debt for sales in cu.” - serves to store information about debt in conventional units of buyers and customers.

Account postings are generated automatically when posting documents.

Comment:

If an organization uses a simplified taxation system, the UE account is not used.

To store information about temporary differences in the ruble valuation of debt in conventional units for received and sold goods (work, services) in the chart of accounts for tax accounting (for income tax), the OU account “Debt for settlements in monetary units” is provided. . Two sub-accounts have been opened for the UE account of the tax chart of accounts:

· UE.60 “Debt for acquisition in cu.” - serves to store information about temporary differences in the assessment of debt in conventional units to suppliers and contractors;

· UE.62 “Debt for sales in cu.” - serves to store information about temporary differences in the assessment of debt in conventional units of buyers and customers.

Account postings are generated automatically when posting documents with the accounting type TD (temporary differences). Accounts are used only if the organization applies PBU 18/02.

If accounting in the information base begins on January 1, 2007, you should enter in the usual manner the balances of the balance sheet settlement accounts in conventional units according to the 2006 annual reporting data. The introductory revaluation of calculations in conventional units and the formation of initial balances on the UE account are carried out by the document "Closing of the month" . It must be carried out after entering all balances according to calculations in monetary units. date 12/31/2006 with operation “Revaluation of calculations in conventional units as of 01/01/2007” .

In the case when accounting begins to be kept from a later date, it is required, firstly, to enter settlement balances in conventional units for balance sheet accounts - taking into account all revaluations carried out before the start date of accounting, and, secondly, to enter balances for - settlement obligations in conventional units without taking into account revaluations to the off-balance sheet account of the unit. To automatically generate all the necessary transactions, it is recommended to use the document “Entering initial VAT balances” .

When using contracts with a commission agent with settlements in conventional units, it should be taken into account that the revaluation of balances carried out by the document "Closing of the month" under such agreements, it only serves the situation when the commission agent’s debt for goods sold is taken into account in the subaccounts of account 62, and the organization’s debt to the commission agent for commission fees is taken into account in the subaccounts of account 60. It is recommended to conduct mutual settlements with the commission agent under agreements in conventional units on the specified accounts.

The document is intended for adjusting mutual settlements with counterparties "Debt Adjustment" (menu “Purchase” (“Sale”) - “Mutual settlements” - “Debt adjustment” ).

This document provides for the following types of operations:

· Carrying out mutual settlement;

· Transfer of debt;

· Debt write-off.

Type of operation "Debt write-off" used to write off a debt if it is recognized as bad, as well as in cases where the debt is not repaid in cash.

Type of operation "Debt transfer" used to re-register debt from one counterparty to another or from one counterparty agreement to another.

Type of operation "Carrying out offsets" used for mutual repayment of receivables and payables of one or two counterparties.

In accordance with Articles 410-412 of the Civil Code of the Russian Federation, the obligation is terminated in whole or in part by offsetting a counterclaim of a similar nature, if such offsetting does not contradict the law.

In practice, there may be cases not only of simple bilateral offsets (when claims exist only between two organizations, for example, if under one agreement the first organization purchased equipment from the second, and under another agreement it sold goods to this organization), but also complex multilateral.

For an organization, the reflection of multilateral netting leads to the appearance in accounting records of settlement accounts, where not one, but two parties are indicated as counterparties.

Checkbox "Use sub account" document forms "Debt Adjustment" determines the methodology for recording transactions for offsetting mutual claims. If it is installed, a special bookmark is displayed in the document "Sub account" , where you can indicate which account and which analytical accounting objects should be written off receivables and payables when posting a document ( "buffer" check; Usually this is the account 76.09 “Other settlements with various debtors and creditors” ). If the checkbox is not checked, then when posting a document, transactions will be generated without using auxiliary accounts with a possible split of the amounts indicated in the tabular part of the document.

Settlement can be carried out in rubles or in foreign currency. If offset is carried out in rubles, then debts under contracts in rubles and in conventional units (with any currency of settlement) can be used for offset. If offset is carried out in a foreign currency, then debts under contracts in the specified currency and in conventional units, the currency of settlements for which corresponds to the specified currency, can be used for offset.

Under the tabular part of the document, reference information is shown about the total amounts of receivables and payables reflected in the tabular part of the document. To offset mutual claims, it is necessary that these amounts be equal, in this case the inscription appears in the lower right corner of the document "MUTUAL SETTING". If the offset is made in rubles, then the comparison is made based on the ruble amount of the offset. If the offset is made in foreign currency, then the debt is compared by the currency amount.

Several lines can be entered in one document for various agreements executed with the counterparty. Amounts are entered in the currency that is defined as the currency of mutual settlements under the agreement with the counterparty.

Using the button "Fill in" You can automatically fill out the tabular part of the document with all contracts for which there are balances of mutual settlements with the counterparty. In this case, the amounts in the document are selected in such a way that after the document is processed, the balance of the counterparty’s debt under the agreement becomes zero.

Mode "Debt write-off" is specified by selecting the appropriate type of operation "Debt write-off" and is intended to reflect the operation of the same name in accounting and tax accounting.

In debt write-off mode, a bookmark is displayed in the document "Accounts" to indicate accounts for writing off receivables and payables for accounting and tax accounting, which will account for income and expenses from writing off debt. It is recommended to establish the corresponding subaccounts of account 91 “Other income and expenses” as debt write-off accounts.

The document can write off both accounts payable and receivable at the same time. To separate the type of debt in the document, appropriate bookmarks are used.

When writing off debt, the amount of the amount to be written off for tax accounting purposes for income tax is separately indicated: this amount will be equal to the amount of non-operating income or expense recognized in tax accounting. The value of the details may differ from the amount of debt written off in accounting to a lesser extent if at least part of the debt arose in connection with activities transferred to the payment of a single tax on imputed income.

The amount of value added tax attributable to the accounts payable being written off will be calculated automatically when posting the document.

However, automatic filling cannot ensure the receipt of complete and reliable data on the amounts of receivables or payables subject to write-off, since the information base does not have complete information for automatic decision-making on debt write-off (for example, information about exceptions is not stored creditor from the state register of organizations, since they themselves are of a non-financial nature). Therefore, before conducting the document, corrections must be made, if necessary.

When selecting the appropriate type of operation, using the document "Debt Adjustment" you can transfer receivables or payables to other accounting accounts and/or analytical accounting objects (counterparty, contract).

If the counterparty from whom the debt is written off coincides with the counterparty to whom it is transferred, such an operation is considered "technical adjustment" , for VAT accounting purposes, the debt in this case is not considered repaid.

If in the information base on the accounts for accounting for settlements with counterparties, analytical accounting is kept for settlement documents, then the document for which the debt has been transferred to the new account (agreement) is indicated as a settlement document in the new debt accounting account. If the counterparties do not match, the debt is considered repaid; the document itself is indicated as the settlement document "Debt Adjustment" .

The document is intended for reconciliation of settlements with counterparties "Reconciliation Act" (menu “Purchase” (“Sales”) - “Mutual settlements” - “Act of reconciliation of mutual settlements” ).

Reconciliation can be carried out both according to the status of settlements with the counterparty for all agreements at once, and for a separate agreement. Reconciliation of payments can be made in foreign currency and in rubles.

Tabular parts of the document on bookmarks “According to the organization” And "According to the counterparty" can be filled in automatically.

When automatically filling out the table part "According to the organization" , an analysis is made of the movement in the accounting accounts, which are indicated on the tab "Settlement accounts" , for the period specified in the document.

If the document indicates that the reconciliation is made in rubles, then when automatically filling in the tabular part "According to the organization" All settlement transactions are included, regardless of the settlement currency specified in the agreement. If the reconciliation is made in foreign currency, then the tabular part is filled in only with calculations made in the selected currency (under contracts in foreign currency and in conventional units).

In the tabular section "According to the organization" Documents entered into the information base that affected the state of settlements with counterparties are recorded. Thus, when performing a reconciliation, you can directly see from the document how each line of debt change was formed. In addition to the link to the document that influenced settlements with counterparties, brief information is filled out line by line, which will be reflected in the printed form of the reconciliation report.

Tabular part "According to the counterparty" can be filled out automatically based on the organization’s data, or can be filled out manually.

Discrepancies in amounts between the organization’s data and the counterparty’s data are displayed in a special field.

Information about the representative of the organization and the representative of the counterparty with whom the settlements are being reconciled is indicated on the tab "Additionally" in the relevant details.

After reconciliation of calculations, information can be protected from accidental changes by checking the box “Reconciliation agreed upon” . After checking this box, all document details, except information about the representatives of the parties, will be protected from changes.

Document "Reconciliation Act" does not generate postings, but can be used to print a paper form.

The document is intended for conducting an inventory of mutual settlements with counterparties “Inventory of settlements with counterparties” (menu “Purchase” (“Sale”) - “Mutual settlements” - “Inventory of settlements with counterparties” ).

Using a document “Inventory of settlements with counterparties” the organization's receivables and payables can be inventoried. Data on debts is filled in on the corresponding tabs of the document.

The document can be automatically filled in with information about receivables and payables using the button "Fill in" . At the same time, the balances on the accounts for accounting settlements with counterparties specified on the tab will be analyzed "Settlement accounts" . By default, the tab page lists all accounting accounts for settlements with counterparties.

On the bookmark "Additionally" information is filled in about the basis, dates and reasons for the inventory, as well as the members of the inventory commission.

This data is automatically entered into unified forms INV-17 “Act of inventory of settlements with buyers, suppliers and other debtors and creditors” And INV-22 “Order to conduct an inventory” , which can be printed from a document using the button "Seal" .

How to assess a client's solvency? A pressing issue for developing companies that work not just to make money from a client today, but that are guided by the philosophy of partnerships and are aimed at long-term and mutually beneficial cooperation.

“Don’t try to sell a client one thing today, sell a lot over several years”

As a rule, deepening partnerships inevitably leads to an increase in financial flow between the parties. Of course, everyone wants to be sure of the reliability and solvency of their partner. Planning financial flows based on purely human relationships is too frivolous. However, before increasing the credit limit or expanding the product specification of supplies, it is logical to analyze your relationship with the client for the period that is in the database using the built-in report 1C "Statement of mutual settlements with counterparties".
The report is simple but informative. It reflects your deliveries to the client and his payment. This report will clearly show in documents how the client pays for supplies and whether he has any debt. Accordingly, if you have a payment condition of 3 days after receipt and there really are no delays and the client insists on increasing the volume of purchases or increasing the loan period from 3 to 7 days, it is appropriate to give a disciplined buyer a chance to deepen the relationship.
At the same time, do not forget that each day of deferment for the buyer means a delay of the same number of days in the receipt of money into your current account from the transaction. And since you will also have to pay the bills, it is recommended not to give customers more days of grace than your suppliers give you. Failure to implement this recommendation may lead to a balance of payments deficit and forced additional mobilization of credit working capital through the bank.
The statement of mutual settlements is generated in 1C in the same way as other 1C reports. It must be said that in general all reports in 1C are subject to uniform rules of formation, and anyone who has learned to work with one report will be able to work with other reports with an 80% probability. But there are some features of this report that you need to pay attention to:

1. Mutual settlements of the holding. Some of your clients may have several legal entities that are also included in your directory of counterparties. Clients united in a holding form a certain group of individuals and legal entities that actually belong to the same business owner. So, in order to take out mutual settlements for the business owner with all his legal entities, individuals. persons need to form mutual settlements with the main counterparty. At the same time, counterparties subordinate to the head will also be included in the report to the head with their calculations. It is very convenient and informative, but at the same time, in the “Counterparties” directory, the subordinate counterparties must be linked to the head one, and you must know which of all is the head one. Why do you ask to form mutual settlements with the main counterparty? Because one counterparty of the holding may have a debt, while another has an advance payment. In general, the holding has zero debt, etc. There may be other variations, we won’t list them all.
2. Mutual settlements under contracts. Several contracts can be concluded with the same counterparty. For example, a prepayment agreement and a credit agreement. Accordingly, there should be no debt under the prepayment agreement, and the presence of debt under the loan agreement is the norm. Moreover, if the report does not display information about mutual settlements in the context of contracts, a misconception may arise about the actual debt. To do this, display the “Counterparty Agreement” field in the Report Grouping, then the information about mutual settlements will be more accurate.
3. Bank transaction time. This applies to payments through a bank. An unpleasant situation may arise due to a misunderstanding of the scheme of how payments are processed through the bank. For example, a customer can pay for a delivery by the end of the banking day and the payment, accordingly, is credited to your bank account only the next day. The accountant for mutual settlements will also see the payment the next day and, for example, make a payment in the 1C program after lunch. In total, the payment transaction time on the bank’s side plus on your side can take from 12 to 24 hours. Accordingly, having generated mutual settlements in this period of time for the counterparty for which there were incoming payments, not all operational data will be included in the report. Therefore, adhere to the rule - to form mutual settlements with clients when the entire bank statement for the previous day is completely posted in 1C.

1C: Accounting 8.2. A clear tutorial for beginners Gladky Alexey Anatolyevich

Monitoring the status of mutual settlements with counterparties

Some states of rest Let us now consider a number of situations when we can consider the market to be “at rest.” Although some of the market states we are considering are impossible in the real world, they are nevertheless important for the development of economics. For that

6.3. Web relations with counterparties The recommendations of the US banking regulators and supervisors mentioned above note that the functions and capabilities provided through websites used by credit institutions should be obvious to visitors,