1c accounting 8.1 clear tutorial for beginners. The procedure for calculating salaries and calculating personal income tax
Accounting records have not been kept manually for a long time. Special programs are used for accounting at enterprises. The 1C company has gained wide popularity in this field, producing many standard solutions aimed at performing various accounting tasks of the enterprise.
In this article, we will talk about one of the most common 1C Accounting configurations, namely 1C version 8.2. The 1C 8.2 program consists of a platform and configuration: the platform has different versions (this article considers the platform version 8.2) and the Accounting configuration.
1C:Enterprise 8 and 1C:Accounting 2.0
Accounting 8.2 is used to maintain automated accounting and tax accounting at enterprises of various forms of ownership, including the preparation of regulated reporting in accordance with the requirements of the legislation of the Russian Federation.
Accounting 8.2 has several editions. For platform version 8.2, the configuration with revision number 2.0* is used. There was an even earlier edition of Accounting 1.6 and a later edition of 1C Accounting - 3.0. Revision 3.0 is used with the more modern platform version 8.3. To upgrade to version 3.0, you will also need to upgrade the platform. Because this article is devoted to platform 8.2, then we will talk about what features Accounting 8.2 has in edition 2.0.
*Edition is an update of the 1C configuration, which is associated with the improvement of the system in terms of technology and functionality, due to new legal requirements, the development of IT technologies or the emergence of new business methods.
Accounting 8 contains all the directories necessary for the work of an accountant: documents, reports, and also allows you to collect reports without any extra effort, which optimizes and at the same time simplifies the work of an accountant. At the same time, version 8.2 allows you to keep records for several organizations at the same time.
Features of accounting in version 8.2
Accounting for several organizations in one database
Unlike version 7, accounting has become more convenient in 1C: Accounting 8, due to the fact that accounting for different organizations can be kept in one database using common directories, which certainly simplifies the process * when enterprises are interconnected. Thanks to this feature, 1C: Accounting 8, namely the version in question - 8.2, is in demand both in small enterprises and in holdings.
*This feature is useful not only for accountants, but also for business leaders, as they can receive reports on all organizations at once from one database.
Accounting for different taxation systems
1C: Accounting 8.2 allows you to keep records of organizations with different taxation regimes:
- General regime of taxation. Version 2.0 uses a unified chart of accounts for accounting and tax accounting*;
- Simplified taxation system (USN). Accounting for income and expenses is provided;
- Single tax on imputed income (UTII). Allows you to keep separate income and expenses for the activities of the enterprise in the general mode and falling under UTII.
When using version 8.2, there is no need to buy several configurations for accounting for organizations and individual entrepreneurs that use special modes.
*In version 1.6, two separate charts of accounts were used for accounting and tax accounting.
Customization options
Consider the main features that are available in Accounting 8.2 and distinguish it from other versions and editions.
To simplify work in 1C: Accounting 8, there are various assistants:
Launched when the program is opened, it helps to facilitate filling in and checking the main settings of the program, directories, entering initial balances. Also, with the help of this assistant, you can transfer data from previous versions of 1C.
Often, accountants are faced with a problem when they need to make a certain posting, but they do not know which document should reflect this in the 1C system. To do this, version 8.2 has a new assistant called the Account Correspondence Directory. In addition, this guide will help you find out which document to reflect the necessary wiring, where to find it in the program and what type of operation to choose.
Such an assistant will be especially appreciated by accountants who are just getting used to the 1C Accounting program. This assistant is located in the section Operations - Correspondence of accounts.
The helper looks like this:
This assistant is designed to simplify work when entering data on new employees in 1C, calculating salaries and taxes from it. There is an assistant in the section Salary - Payroll Assistant.
Chart of accounts and posting changes in version 8.2
1C: Accounting 8 includes a chart of accounts approved by order of the Ministry of Finance of the Russian Federation. New accounts, new sub-accounts, sections of analytical accounting can now be added by users on their own. For tax accounting, a single chart of accounts is used, and the sign of tax accounting is set in the chart of accounts in the "Tax" attribute.
The settings of each account can be seen by opening an account by double-clicking the mouse:
Accounting in Accounting 8.2 is conducted “from the document” - this means that documents reflecting the business transaction are entered into the program, and when carried out, the document generates postings and entries in registers. At the same time, tax accounting is carried out automatically when documents are reflected in 1C. One posting now reflects data on both accounting and tax accounting. You can view the postings and entries in the registers that were generated by a specific document by clicking the "Result of document posting" button.
The screenshot shows that the data on accounting and tax accounting are in the same transaction, the amounts are indicated in different columns.
In the Accounting 8.2 program, most of the business operations are automated. However, in practice, it happens that the accountant is faced with the need to reflect a non-standard operation, for which 1C Accounting does not provide a separate document. To do this, the program has manual data entry, where the wiring is directly entered. The previous version of the program provided for the need to enter two documents. One document introduced accounting entries, another document made entries in registers *. In the version under consideration, this work is simplified due to the fact that now the entry of posting and data into the registers is carried out in one document, which is called “Manually Entered Operations”.
* For this purpose, the document "Correction of register entries" was used.
Period closing procedure
When closing a period, a lot of routine operations are performed in a strictly defined sequence. There is an assistant in the program for closing the period, called "Closing the month". You can find it in Operation - Processing - Closing the month. Before closing, the chronological sequence of document entry is checked to detect documents that may have been entered retroactively, which could lead to accounting errors. To restore the sequence, you must use the button "Resend documents". After the execution of the sequence control will be restored and it will be possible to proceed to the closing of the period. If the accountant is sure that the documents entered backdating will not lead to errors in accounting, then you can not re-transmit the documents, but click the "Change key date" button, thereby recognizing the existing sequence of documents as correct.
In version 8.2. version 2.0, when closing a period, you can clearly see which operation was carried out successfully, in which errors occurred, and which operation was not carried out at all. For clarity, everything is highlighted in different colors.
For reconciliation, comparison and decision data, you can use the reports. In version 8.2, reconciliation of data between accounting and tax accounting has become more convenient, since the version of the program considered in this article allows you to see them in one report. There are new options for grouping, sorting, customizing and selecting data in reports.
For example, let's use the report "Turnover and balance sheet for the account." When setting up the report, you can use the settings panel (opened by clicking the "settings" button on the right side of the report) to display the necessary data on tax accounting, control of equality of accounting with tax in the report.
We reviewed the basic functionality and some features of the Accounting 8.2 program in edition 2.0, which make it possible to simplify and improve accounting at any enterprise, but this is far from an exhaustive list of all the program's features.
20.04.2017
If you decide to master the basics of 1C by independently studying the information available on the Web, be patient. With the help of a set of materials that we have on our website, you can both study any configuration of the program and learn the basics of programming in 1C.
How to start learning to work in 1C?
Despite the huge popularity of the software, it is still not taught in universities, so those who want to master this area are forced to independently search for materials and choose the 1C 8.3 tutorial that suits them.
And if you have firmly decided to engage in self-education, then studying 1C on your own should begin by determining the purpose of such training. Perhaps you want to thoroughly master a certain software product or gain superficial knowledge and skills in several, or maybe you are more attracted to programming in 1C. Just starting from this, it is necessary to choose the Enterprise 1C 8.3 tutorial.
Materials you need
When the ultimate goal is defined, it's time to start selecting high-quality information. With the help of our site you can build an independent 1C Enterprise training. Here you will find a large number of detailed video tutorials on basic programs:
In addition to video tutorials, articles regularly appear on our website, in which the main tasks when working in 1C are explained in detail and with examples, pictures. Already only these materials and your perseverance will help you learn and master how to:
as well as a number of other tasks.
- a full-fledged 1C Enterprise tutorial that will help beginners learn the basics of the program with virtually no investment. You will only need to buy a training or basic version of 1C 8.3 in order to hone your skills in practice, and everything else is already on the site.
Need control and guaranteed results? Then it's time for the courses
But if you have problems with self-discipline or you don’t want to deal with all this information on your own, come to us at. We have practicing teachers who will give not only structured knowledge, but also teach everything you need to get started. There will be no concessions, no missing classes or not doing homework.
Upon completion of the training courses, you will have all the necessary knowledge and skills to be able to get a job. Plus, as a confirmation of qualification, you will receive an appropriate certificate (it will help with employment). So if you have firmly decided to master 1C, we will help you with this either with expert articles and training materials, or with special courses.
1C: Accounting 8.2. An understandable tutorial for beginners Gladkiy Alexey Anatolyevich
The procedure for calculating salaries and calculating personal income tax
Payroll is carried out at the end of each month - for this, a document is intended in the configuration, which is called: Payroll for employees of organizations. To start payroll, click on the Payroll tab of the function bar on the link Payroll for employees of organizations, or select the appropriate command in the Payroll menu. In any case, the window of the list of documents for payroll will open, which is shown in Fig. 6.1.
Rice. 6.1. Payroll list window
A sign of posting an accounting document (in Fig. 6.1, all documents are posted);
The date the document was generated;
Document Number;
The name of the organization on behalf of which the document was generated;
The period (month and year) for which wages were calculated for employees of the enterprise;
The name of the user responsible for compiling the document;
Arbitrary comment.
To switch to the mode of generating a new payroll document, press the Insert button or execute the Actions? Add. If you need to edit the parameters of a previously generated document, select it in the list with a mouse click and press the F2 key or execute the Actions? Change. The formation of new and editing of previously created documents is performed in the window shown in Fig. 6.2.
Rice. 6.2. Payroll for company employees
First of all, in this window you need to specify the period of time for which the accrual is made. Note that sometimes users forget to do this, which leads to confusion in accounting after posting the document. The period is specified in the Accrual Month field, which is located at the top of the window. Well, as usual, you should define the values of the fields Number, from, Organization, Department and Responsible, which we have already met in the previous chapters of the book.
The main part of the interface contains the tabs Accruals and personal income tax. As you might guess, the first tab is for payroll and other payments due, and the second one is for withholding personal income tax.
On the Accruals tab (see Fig. 6.2), in the tabular section, you need to compile a list of employees who need to accrue wages. You can do this both automatically and manually.
In the first case, you should click the Fill button (it is located at the top of the window, in the toolbar), and then in the menu that opens, select the filling method - By planned accruals or by the List of employees. Regardless of the method you choose, you can manually make any changes to the list.
To manually add a position to the list, press the Insert key or the Add button, which is located in the toolbar of this tab. Then, in the Employee field, press the F4 key or the selection button, and in the opened window of the directory of employees of the organization, select the employee to be included in the list. After that, in the Accrual field, specify the type of accrual (it is also selected in the corresponding directory), in accordance with which the salary will be accrued. In the Result field, the amount of accrued salary is indicated, and the field Personal income tax code will be filled in automatically after selecting a value in the Accrual field.
As for the personal income tax, it is calculated on the personal income tax tab (Fig. 6.3).
Rice. 6.3. Calculation of personal income tax
It is recommended to use the automatic mode for calculating personal income tax. This, firstly, allows you to save time, and secondly, it minimizes the likelihood of errors in the calculation. To perform automatic calculation of personal income tax, click the Calculate button, which is located in the toolbar of this tab - as a result, the Tax column will display the tax amount for each employee. At the same time, the initial data for calculating personal income tax are taken from the relevant settings, directories and configuration registers.
The document will be posted to accounting after pressing the OK button or executing the Actions? Conduct. If you want to save the document without posting (for example, to return to work with it later), click the Save button.
A characteristic feature of the payroll document is that after it is carried out, accounting entries are not generated in the configuration. By the way, this also applies to the documents Salary payable and Calculation of insurance premiums, the procedure for working with which is discussed below. The program will create accounting entries only after posting the document Reflection of wages in regulated accounting, the description of which is also given below.
From the book Intangible Assets: Accounting and Tax Accounting the author Zakharyin V RArticle 259. Methods and Procedure for Calculating Depreciation Amounts 1. For the purposes of this Chapter, taxpayers shall calculate depreciation using one of the following methods, taking into account the specifics provided for by this Article: 1) by the straight-line method; 2) by the non-linear method. 1.1. Taxpayer
From the book Tax Optimization: Recommendations on and Paying Taxes the author Lermontov Yu M5.2. The procedure for calculating a single tax on imputed income for certain types of activities On the basis of paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation, the object of taxation of UTII is the imputed income of the taxpayer. According to Art. 346.27 of the Tax Code of the Russian Federation, imputed income is recognized as potentially possible income
From the book How to use "simplified" author Kurbangaleeva Oksana AlekseevnaNew Benefit Calculation Procedure On January 1, 2007, Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ) came into force, which determines the conditions, amount and procedure for providing benefits for temporary disability. This Law applies only
From the book Human Resources without a personnel officer author Gusyatnikova Daria EfimovnaWe determine the procedure for calculating the benefit
From the book Analysis of Financial Statements. cheat sheets author Olshevskaya Natalya4.2. The procedure for calculating compensation for unused vacation In accordance with the norms of labor legislation, compensation for unused vacation can be divided into two types - compensation for unused vacation paid to an employee in connection with his
From the book Information Technology and Enterprise Management author Baronov Vladimir Vladimirovich50. The procedure for calculating depreciation of fixed assets The cost of fixed assets is repaid by accruing depreciation.
From the book Everything about the simplified taxation system (simplified taxation system) author Terekhin R. S.Payroll and personnel accounting systems The purpose of systems of this type is to increase the efficiency of personnel management (the main strategic resource of an enterprise) by automating the functions of personnel management and pursuing the personnel policy of an enterprise, and
From the book Accounting Theory. cheat sheets author Olshevskaya Natalya8. The procedure for calculating and paying a single tax So we finally got to the tax - after all, everything that was told earlier served only as preparatory stages for calculating the tax liability. We also note that for "simplifiers" working on a patent, this chapter does not carry
From book 1C: Accounting 8.2. A clear tutorial for beginners author Gladkiy Alexey Anatolievich35. Procedure for calculating depreciation of fixed assets The cost of fixed assets is repaid by depreciation. Depreciation is charged over the useful life. Useful life is the period during which
From the book Management Accounting. cheat sheets author Zaritsky Alexander EvgenievichThe procedure for calculating depreciation of fixed assets As we already know, the method of calculating depreciation for an object of fixed assets is selected in the process of accepting it for accounting, for which the document Acceptance for accounting of fixed assets is formed in the configuration (its description is given above, in
From the book Individual Entrepreneur: Accounting and Taxation of Various Activities author Vislova Antonina Vladimirovna39. The procedure for calculating the profit of an enterprise The gross profit of an enterprise is determined as the difference between the proceeds from the sale of goods, products, works, services (minus VAT, excises and similar obligatory payments) and the cost of goods sold, products, works and
From the book The New Procedure for Calculating and Paying Sick Leave author Sergeeva Tatyana Yurievna62. Procedure for calculating depreciation of fixed assets Depreciation is charged over the useful life. Useful life is the period during which the use of an item of property, plant and equipment is intended to generate income or serve
From the book 1C: Enterprise, version 8.0. Payroll, personnel management author Boyko Elvira Viktorovna2.3.2. The procedure for calculating and paying a single tax on imputed income In accordance with Article 346.29 of the Tax Code of the Russian Federation, the object of taxation of UTII for an individual entrepreneur for a specific type of activity is the so-called imputed income for this type of activity,
From the author's bookThe procedure for calculating temporary disability benefits in 2006 1. It is necessary to determine the time of actual work for the last 12 calendar months preceding the month in which the employee fell ill.2. If the employee has worked less than three months, the benefit
From the author's bookChapter 8. The procedure for calculating personal income tax from temporary disability benefits In accordance with paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, temporary disability benefits are included in the income of an employee of the organization and are subject to personal income tax in the generally established
From the author's book14.15. The procedure for calculating the regulated salary
One of the most popular in the search engine is the query "program 1C 8.2 for dummies." What caused such interest? Let's figure it out.
Why is learning 1C a problem for some?
Despite all the efforts of the developers of 1C, they are quite difficult for an unprepared user. This is usually due to the complexity of the subject area.
For example, how can you, without knowing accounting, understand the program for accounting? That's right, no way.
Consider the best tutorials for 1C Enterprise 8.2 and 8.3 programs for dummies: materials, videos, lessons, books, audio, trainings.
First of all, you need to find out what exactly needs to be studied by the "teapot" in 1C 8.3? There is a huge variety of 1C programs that differ significantly. Or maybe you want to learn 1C programming? Easy!
Books on 1C Accounting
Free video courses on 1C Accounting
There are a huge number of high-quality paid video tutorials and instructions for 1C programs on the Internet, it will not be difficult to find them. It is much more difficult to find free quality materials. Let's consider them.
Our selection of videos
You can see our video tutorials for beginners in 1C in a special playlist on Youtube. Necessarily subscribe to our youtube channel We release new videos regularly!
Video courses from torrents
If you know how to download files from torrent trackers, you can easily find a lot of useful information.
Video courses on youtube.com
If you score in the search on this site "1C accounting", you will be surprised at the amount of material on the 1C program for dummies.
Paid online/offline courses
Among the courses and trainings, I can single out 1C online courses - profbuh8.ru. You can download more than 200 video lessons from ProfBukh8 for free by clicking the link.
Among the offline courses are the courses of the 1C company itself (www.1c-uc3.ru) and the courses of the Specialist Center (www.specialist.ru)
Warehouse and trade accounting in the program 1C Enterprise
Warehouse accounting is usually given to mere mortals, like you and me, much easier. Here you do not need to know the plans of accounts, the Talmuds like PBU 18/02, etc.
Warehouse accounting is not regulated in any way, the methods and ways of its maintenance are not limited in any way.
Books on Trading in 1C
1C:Enterprise 8. Management of trading operations in questions and answers.
An excellent book that contains several hundred real life cases (examples) for studying the 1C program. Such a book is suitable for both dummies in the 1C program and advanced users. The book was released for both version 10.3 and 11 editions.
1 With Enterprise 8″. Configuration "Trade Management" edition 11
The book that comes with the program "" is a very useful and relevant material.
Free video courses on 1C Trade Management
- Site teachvideo.ru http://www.teachvideo.ru/catalog/24
- Video courses from torrents
- Courses on youtube.com
Example - video on youtube, receipt of goods at the warehouse:
Paid Trading Courses
Paid courses for 1C warehouse accounting programs for beginners and dummies are similar:
- Among the courses and trainings, I can single out online courses - profbuh8.ru, here is a link to a test drive of their 1C Trade course
- Among the offline courses are the courses of the 1C company itself (www.1c-uc3.ru) and the courses of the Specialist Center (www.specialist.ru)
Programming 1C 8 for dummies
The most interesting and difficult - beginners. Configuring 1C 8.3 and 8.2, as a rule, does not require deep study of subject areas - accounting, finance, etc. However, you need to have a general idea.
Books for beginner programmers
A huge number of books have been written to learn programming for dummies, not all of which I recommend reading.
Previously, I reviewed the most useful books for teaching beginners to program, you can read them on the page.
Video training for programmers
In a nutshell:
- good free courses are those of Pavel Chistov;
- Of the paid ones in terms of price / quality ratio, we can single out the courses of the Verny Start company - you can get more than 30 free demo lessons by clicking the link. The most valuable thing in these courses is that the teachers not only give knowledge on programming, but also help with further employment.
Attention! The video part of our online course on programming in the 1C:Enterprise 8.2 environment for beginners uses the youtube video hosting service. To view video materials you will need an installed flash-player. More information can be found at http://www.youtube.com. For comfortable viewing of video material, we recommend that you set the resolution of 720p and full screen mode in the video player settings (lower right corner). If you are using a slow Internet connection, you should either pause the player to partially load video content, or use a lower resolution.
Basic concepts of lesson 1
Configurationis an application solution developed on the 1C:Enterprise technology platform.
Information base 1C- a single storage for configuration and data, characterized by a specific storage address. There are two options for storing the 1C infobase: file and client-server options. To use the client-server option, third-party software is additionally required (one of the DBMS: Microsoft SQL Server, PostgreSQL, IBM DB2 or Oracle). When using the file storage option, the 1C infobase is a single file - 1Cv8.1CD. This file has a special format supported by 1C:Enterprise 8. In our lessons, we consider the file version of infobase storage. If this definition uses terms that you do not understand, then do not be upset - this topic will be discussed in more detail in lesson 3.
Startup mode 1C:
"Configurator"- a special launch mode of the 1C:Enterprise 8.2 system for developing and modifying an application solution. In this mode, the developer defines the general architecture of the applied solution and the data structure, creates layouts and screen forms, using the built-in language in the object modules, sets the algorithms for the behavior of objects. The second "profession" of the "Configurator" is administration, which includes maintaining a list of users, setting access rights, backing up the infobase, monitoring system events (the registration log is configured in the configurator; viewed both in the configurator and in 1C:Enterprise mode) and performing other actions to keep the system running.
"1C:Enterprise"- mode of operation of the end user. In this mode, the user enters data into the database, generates reports, prints documents, etc.
Configuration object tree– a window representing the entire configuration in the form of a tree structure, each branch of which describes a specific component of the configuration. The root branches of the tree unite configuration objects that are logically related to each other and have a common purpose, for example, directories, documents, document journals, enumerations, etc.
Naming rule in 1C- the names of attributes, variables, procedures and functions in 1C can contain letters of the Russian and English alphabets (lowercase and uppercase), underscores and digits. The name cannot start with numbers.
Directory- an object of an applied solution that allows you to store in the information database data that have the same structure and list character. This can be, for example, a list of employees, a list of goods, a list of suppliers or buyers. Directories are used in cases where it is necessary to exclude ambiguous information entry. For example, in order for the buyer, seller, storekeeper, director to understand what kind of product they are talking about, everyone must call it the same name. And in this case, you need a guide. Usually in a trading enterprise it has the form of a price list, and if such a directory is stored on a computer, then the entire possible range of goods with which the trading company works is entered into it.
The 1C:Enterprise system allows you to maintain an almost unlimited number of necessary directories. Each directory is a list of homogeneous objects: employees, organizations, goods, etc. Each such object (an individual employee, a separate organization, etc.) is called an element of the directory.
From the user's point of view, it should be borne in mind that the Configurator does not create the directory itself, as a list of possible values, but develops a reference template, its template. In the configuration process, the structure of information that will be stored in the directory is described, a screen and, if necessary, printed representation of the directory is developed, and various features of its “behavior” are specified.
As mandatory details, each directory has The code and Name. The directory element code can be either numeric or text. The 1C:Enterprise system provides ample opportunities for working with codes for directory elements: automatic assignment of codes, automatic control of code uniqueness, and others.
In addition to the code and name, the directories of the 1C:Enterprise system can store any additional information about the element of the directory. To store such information in the directory, additional details can be created. Using the directory details mechanism, it is easy to organize, for example, a file of employees. For example, the Employees directory will almost certainly have the attributes Position, Salary, and others.
Hierarchy of directories. Directories may support a hierarchical arrangement of elements. For example, in the Goods directory, groups can be created: Household appliances, Cosmetics, Products, etc., in which elements related to these groups are located. In addition, directory groups can include other groups, thereby creating a multi-level hierarchical structure.
In directories, another type of hierarchy is also possible, in which the elements of the directory will not belong to groups, but to other elements of the same directory. This type of hierarchy can be used, for example, when creating a Subdivision directory, where one subdivision can include several other subdivisions.
Handling directories. Different directories can be in a state of subordination, i.e. elements of one directory can be subordinate to elements or groups of another directory. For example, the reference book Units of Measurement can be subordinate to the reference book Nomenclature. Then for each item of the nomenclature it will be possible to specify the units of measure in which it arrives at the warehouse.
Enumeration- objects of the applied solution, which allows storing in the infobase sets of values that do not change during the operation of the applied solution. For example, it can be a listing of possible VAT rates (Without VAT, VAT 20, etc.), listing the status of orders (Planned, In Progress, Completed), etc.
to install the configuration you will need or client 1C:Enterprise version not lower 8.2.15.301 . You can find out the version of the 1C 8.2 client you are using by selecting in the main menu in the Configurator mode or 1C: Enterprise Reference - About the program...
In order to install the reference configuration you need:
1. Download file from the link above and unzip it. The archive contains a file1Cv8.1CD (1CD is the file extension, if you don't see extensions for registered file types, you will see 1Cv8 file).
3. Run 1C and click the "Add" button in the 1C launch window.
4. In the dialog box that pops up, select the "Add an existing infobase to the list" option. Specify the name of the infobase and specify the path to the directory with the configuration file.
Results of 1 lesson
1. We got acquainted with the launch modes of the 1C system ( Configurator and 1C:Enterprise).
2. We got acquainted with the objects of the system Enumeration and Directory.
3. We have created an information base containing 4 directories and 1 listing.
4. We learned how to install the infobase from the 1Cv8.1CD file
Practical tasks for 1 lesson
Practical tasks for 1 lesson will be presented to you immediately after the successful solution of the theoretical test: