Balance Sheet Form 1 and 2. Enterprise's Balance Sheet. Balance sheet non-current assets
Balance sheet - Form is the main document Accounting statement Legal entity ... With a statement of financial results, Form 2, it reflects the company's position at the date of reporting and the most important part is the annual reporting ... Balance sheet and financial results Who submits the report and why? How to fill the form correctly? When and in what time frame should you report? Read the answers to these and other questions in the material below. Basic Requirements for Preparation of Financial Statements "On accounting" dated 07.11.2011 number 602-FZ, financial statements include balance sheet and statement of financial results, excluding matters prescribed in law. They are often called Forms 1 and 2 (F1 and F2 of the balance sheet). Important! On 06/01/2019, by order of 04/19/2019 No. 61n by the Ministry of Finance, amendments to accounting forms were made, according to which all indicators should be entered in thousands of rubles only, indicate OKVED 2 code and compulsory audit. And ensure information about the company operating it. See details. The balance sheet is available at the link below, with changes from 06/01/2019. Download balance sheet for 2019 The balance sheet form 1 has 5 sections. The debit portion of the balance sheet represents non-current and current assets ... The balance sheet's credit reflects capital and reserves, long-term and short-term liabilities. Don't know your rights? What is the Form 2 balance sheet? Form 2 of the balance sheet is a single statement of financial results. The purpose of the report is to show to the users the nature of the formation of the profit of the organization compare with this year and the corresponding period of the previous year, which makes it possible to assess the effectiveness of the company. Indicators of farm lines are organized and grouped according to the provisions of PBU 9/99 "Organization's Income" and PBU 10/99 "Organization's Expenditure" based on these accounts, and accounting and their sub-accounts The process of classifying income or expenditure as ordinary or additional activities is determined by the enterprise itself and set out in the Order on Accounting Policy. All indicators are reflected on a gradual basis in the report, ie the reporting period when they were made regardless of the fact of payment. The items of expenditure, taxes, losses reflected in the report are indicated in parentheses. If you need more detailed decoding The selected indicator company considers the content, additional lines are entered in the report. The form is approved by Order 66n from Appendices 1 and 4. Important! 61 no of Ministry of Finance. Form 2 was also amended by order of K, which came into force on 01.06.2019. All indicators of the form must also be entered in thousands of rubles, in addition, many rows have been replaced. The 2019 revised financial statement form can be downloaded from the link given below. Download form 2 with changes from 01.06.2019 Procedure for provision of financial statements Internal and external users are provided with Forms 1 and 2 in accordance with the company's constituent documents (section 84 of Regulation 34N). Internal users can be: Founder of the organization; Its shareholders; Individuals who own the assets of the organization. External users are: Tax officer at the place of company registration; Regional bodies of state statistics; Executive agencies; Banks; Other organizations according to the law of Russia. State and municipal enterprises were also provided to bodies managing state property. In the event that according to Art. 5 of the Law "On Audit Activity " dated 30.12.2008 No. 307-FZ and other laws of the Russian Federation, the company is subject to a mandatory annual audit, then must submit an audit report together with Forms 1 and 2. The annual report is submitted to users no later than 90 days from the end of the reporting year, unless a separate procedure is provided for the laws of the Russian Federation (section 86 of Regulation 34N). Interim reporting (if it is mandatory for the organization) is not given 30 days after the end of the quarter. Forms 1 and 2 of the balance sheet allow users to assess the state of assets and liabilities of the organization, the sources of formation and the structure of its profits, as well as their dynamics. They are the main sources of data used for the financial analysis of an organization's financial position. How is the balance sheet 2016 compiled (download the word composition as existing below)? The filling of regulated accounting forms is an important part of every accountant's job. This source of information for tax, financial and loan officers; For counterparts and business partners, business owners, the balance sheet (Form 1) is a generalized document about the company's activities. Balance sheet with line code - form and order of filling The forms that were approved by Order No. 66 N of the Accounting Financial Statement 2 July 2010 include, first of all, the company's balance sheet and a report on the so-called Form 2 - Financial Results. The form is provided for the reporting calendar year and contains the necessary information on the item, the significance and details of which are established independently by the organization. Important! Small businesses have the right to submit reports, including Form 1 accounting, in a simple way. This means a lack of detail in the articles, aggregation of indicators and filling in of items. The data is mandatory for reflection 1 in the form of financial statements, the form of which must be filled for the year and submitted to the tax office, is collected by the codes and accounts in the table: Property article Accounts Line code Liability clause Accounts Line code Tangible Non-Current Assets (VA) Count difference. 01 and 02; Count difference. 03 and 02; Accounts 07, 08 capital reserves Count. 80, 81, 82, 83, 84, 99 Financial, intangible, other VA Count difference. 04 and 05; Accounts 09, 08 (Minerals), 55.3, 60, 73; Count difference. 58 and 59 (long term) Long term money borrowed Count. 10, 11, 20, 23, 21, 29, 41, 43, 44, 46, 45, 16, 15, 97, 19 Comfort long term duty Count. 60, 62, 73, 75, 76, 96 Cash equivalents and money Count. 50, 51, 52, 55, 57 Short term borrowed funds Financial and other current assets (OA) Count. 55, 58 and 59 (in the short term), 73, 60, 62, 68, 69, 71, 73, 75, 76, 50, 76, 94 Accounts payable Count. 60.62, 68, 69, 70, 70, 71, 73, 75, 76 other payables Count. 79 (contract) trust management ), 96, 98 Total Balance Sheet Asset Line 1600 1150 + 1110 + 1210 + 1250 + 1240 digits per page Balance sheet line total liabilities of 1700 Calculate 1310 + 1410 + 1450 + 1510 + 1520 + 1550 per line Other Financial Statements: Current Form Forms There are several additional documents. One of the other annual forms is the Explanatory Note - Form 5 of the financial statements. However, you will no longer receive the form, as this form was canceled in its normal form. There are now so-called explanations for the balance sheet, an example of which is given in Appendix No. 3 of Order No. 66 of the Ministry of Finance. It can be downloaded below. Explanations do not need to be met by small businesses that are not covered by statutory audits ; Public organizations that do not engage in commercial activities. Apart from the balance sheet, another important form is Form 2 (Statement of Financial Results). The document refers to mandatory reports, which include a simplified form. It shows the most important information on revenue, company expenses, interest paid, other income / expenses, income tax earned, as well as net profit for the period. It should be kept in mind that all marking of modern forms is rather arbitrary. By 2011, he had a number familiar to all accountants, now called out of habit. The company's balance sheet is one of the five forms of financial statements (Form No. 1). It is formulated as a fixed reporting date and contains information on the assets and liabilities of the organization expressed as monetary equivalents … Many companies fill balance sheet terms in thousands of rubles without decimal places. Large companies denote information in millions of rubles without decimal places. The balance sheet is of interest not only to the figures of the tax authorities and the department state but also to the company itself, especially to the management and employees of the analytical department. Based on the data contained in it (reserves, reserves, amount of capital) financial investment , debt, etc.), short term and long term financial and economic planning is done. The balance sheet consists of two main sections: assets and liability. A balance sheet asset contains information on the resources available to the organization. These resources are divided into two groups, which represent two parts of a property: Non-current assets (first clause); Current Property (second section). Balance sheet liability allows you to get an idea of the sources of what constitutes a company's resources. The obligation includes three sections: Capital and Reserves (Third Volume); Long-Term Liabilities (Fourth Section); Short-term liabilities (fifth section). Basic compilation rule The standard form of the balance sheet was approved by order of Ministry of Finance of N66N of Russian Federation issued on 02.07.2010. For this order, amendment N 124n dated 05.10.2011 was issued. This form has been implemented since the 2011 filing of annual accounts. The law empowers companies to independently develop a balance sheet form convenient to them, maintaining all sections that make the most complete disclosure of information. Economic Status Enterprise. In this case, the rows of the groups of articles, all the squares, as well as the resulting lines, must match in the codes provided by the standard balance sheet. In the process of creating a balance sheet, the accountant must follow strict rules. Including: The sum of property and liability must be equal to each other; Start data should be completely consistent with the data at the end of the previous year reflected in the calendar year balance sheet; Accounting data must be reflected in an extended form, with no offset between the asset and any item of liability allowed; The information reflected in the items of the balance sheet should be confirmed in the form of appropriate documentation (eg, inventory statement, the act of reconciling settlements with debtors and creditors, documents on the formation of reserves). The new "balance sheet" officially approved by Appendix No. 1 to the Order of the Ministry of Finance of the Russian Federation 02.07.2010 No. 66n (as amended by the orders of the Ministry of Finance of Russia dated 05.10.2011 No. 124n, Dated 06.04.2015. .2015 No. 57N). More information about the application of the "Balance Sheet" form: Reorganization of the company: We prepare a deed of transfer and balance sheet (Part 2) Preparing a deed of transfer and balance sheet when a company is reorganized? Formation order ... For small businesses, this includes: balance sheet; Report on financial results; Report ... use of received funds. How to prepare a balance sheet. The final financial statement of restructuring companies… create a merger (acquisition) in the initial balance sheet of a company that resulted from a restructuring… Reorganization of the company: We prepare the deed of transfer and balance sheet (Part 1). Preparing a deed of transfer and balance sheet when a company is reorganized? What ... when preparing a deed of transfer and balance sheet for restructuring a company? Reorganization ... service. The general principle of the formation of the financial statements during the reorganization of the company… is given in a lawful direction on the formation of financial statements in the implementation of the reorganization… the indicators of the Transfer Act and the final financial statements of the reconstituted company do not match… What to look for when preparing annual financial statements for 2017 It is known that annual accounting (financial) statements include a balance sheet, a report ... accounting method, a simplified accounting (financial) statement - a balance sheet and a report ... all active-passive accounts. The balance sheet should be reflected "detailed» balance ". ... short-term liabilities as reflected in the balance sheet, as debt ... they are particularly inside accounting practice ... for example, balance sheet indicators and reports ... Cow Hire: Accounting With respect to a specific object of accounting, a method of accounting is selected from the method ... on Russian Federation accounting established by law , federal and / or ... 73); - Legislative recommendations "On the accounting of fixed assets in agriculture ..." Upon the approval of the chart of accounting of the financial and economic activities of enterprises ...) Recognition is the process of inclusion in the balance sheet or income statement and. ... Events After Reporting Date: How to Reflect and Disclose in Financial Statements The credit institutions except the balance sheet and the statement of financials in the note ... Russian accounting law governs the process for reflection ... The balance sheet and financial statement disclosed in the notes ... The balance sheet in the notes and Statement of financial results disclosed ... actual price goods. In the balance sheet, inventories are reflected ... the balance sheet and financial statement details in the note ... Accounting and tax accounting in an organization with a branch Indicated in the Unified State Register of Legal Entities. Accounting separate balance sheet in the current regulatory -… balance sheet). It follows the provision that branches do not create separate accounting ... statements and do not create a separate balance sheet. This means ... the organization's policy "accounting methods chosen by the organization ... branches allocated to a separate balance sheet keep their accounting records independently, but ... transferred to its balance sheet. Branch Will account for… Audit of annual financial statements of organizations for 2018 Determine the details of indicators by the balance sheet, details of financial results, reports ... items of loss. As of PBU 4/99, the balance sheet must include a numeric indicator ... value. Intangible assets reflect an amount less than the cost in the balance sheet ... the asset is disclosed in the balance sheet in the notes and a statement of financial results ... The organization usually has a balance sheet, a statement. Purpose of use Money Features of presentation of financial statements in 2018 Topics include: Indicators reflected in the balance sheet, statement of financial results ..., provision has been made for the formation of reserves, specified minus reflected in the balance sheet of reporting entities ... acts of regulating accounting and preparation The accounting (financial) statement is the balance sheet. The provision p ... that assets and liabilities are presented in the balance sheet with a division over the long term ... Discrepancy between indicators of tax and accounting reporting under a simplified taxation system: how to explain yourself to the tax authorities? Recorded on cash basis. Accounting (financial) statement. The annual financial statements are prepared according to… general rules, it includes a balance sheet, statement of financial results and… accounting methods, simplified accounting (financial) statement, then balance sheet, report. ... The following interest may be of financial statements. Let's start with the balance sheet. In this case ... We hand over financial statements for 2018 Small Business Institutions Balance Sheet Order 02 of Ministry of Finance of the Russian Federation ... Obtained funds Small Business Institutions Balance Sheet Order of the Ministry of Finance of the Russian Federation Date 02 ... Balance Sheet of Nonprofit Organizations on Financial Results of the Russian Federation Order 02.07 of the Ministry of Finance… the amount of million rubles or accounting asset balance sheet at the end of the last review year… ordinary enterprise) Balance sheet and income statement should be completed… Financial Statement - 2017: Recommendations of the Ministry of Finance The balance on other items of balance presented as soon as possible ... Regulations for the maintenance of accounting and financial reporting in the Russian Federation ... Adjustments are reflected as changes in accounting and financial statements ... In adjustments Are reflected. Accounting and financial statements in the form of changes ... The figures may be shown in the balance sheet or financial statements ... disclosed in notes in the balance sheet and the financial statements ... The owners of the premises require accounting documents from the criminal code: is it legal? Accounting accounts, bank statements and payment orders for the year. Balance… Accounting accounts, bank statements and payment orders for the year. Balance sheet ... including: information on annual financial statements; Balance sheet and attachments to it; Information ... art. 5) of accounting law. Accounting - Formation of documented systematic ... activities should be given in the financial statements. Financial statements must be reliable ... New in financial statements in 2019 year. New Requirements of Financial Statements for Annual Publication (Disclosure) of Financial Statements by 2019 Financial Statements…. For late submission of the report… the report is an independent form of financial reporting and may be… 76.14 accounts in the balance sheet. 76 in new account. ... In the financial statements, the account will be reflected by the balance sheet asset line ... Exceptions. For example, companies whose annual financial statements contain information ... Reflection in accounting of penalty for violation of tax law 76 The provision on maintenance of accounting and financial reporting in the Russian Federation ... is reflected in the payment sheet of the recipient of the receipt or payment and according to the payee, respectively .... 83 Regulation N 34N in the balance sheet depicts the financial result reporting period ... not following tax rules. Charts of accounting of financial and economic activities of organizations…. Taking into account the above, the transaction in question may be… Interim Accounting Canceled! General rules The annual accounting (financial) statements include a balance sheet, a report ... functions of bodies State regulation accounting. Annual accounting (financial) statements are prepared ...) Regulations on accounting and financial reporting in the Russian Federation ... Regulations on maintaining accounting and financial reporting in the Russian Federation ... Regulations on maintaining accounting and financial reporting in Russian Federation. Representatives of some organizations are required to submit the so-called P-1 form to Rosstat. How to create a document properly, why you need it and fill in the ready examples - all of this is discussed in more detail below. Purpose and model The report refers to documents for statistical purposes. It is leased to the local branch of Rozstat every month. In addition, the delivery deadline is closest to reporting on the 4th day of the month. However, if the 4th falls on the weekend or public holiday, it is returned on the next business day. The document is to track dynamics Economic indicators The number of goods and services the enterprise makes itself. Compares the title page , as well as 5 mandatory sections (the form is integrated and mandatory for use by all organizations): General indicators of the company's economic growth. Number of goods and services directly created (produced) by the enterprise. Classification is given according to the type of activity. Sale of goods and provision of services - wholesale and retail. Indicators for the transport of goods, indicators of cargo turnover (for vehicles only). Indicators in terms of production volume, as well as the type of shipment of goods with their division (services are also taken into consideration). pay attention. From the January 2017 report, a new P-1 form has been implemented. It is shown below. Who leases and who does not Such organizations are exempted from distribution of this reporting document: Small businesses - that is, all small businesses (annual revenue less than 800 million rubles, the total number of employees is less than 100 people); insurance companies; Banks; Companies with a maximum of 15 employees, including freelancers working as external part-timers. All other companies submit a report. In this case, the purpose and nature of their activities does not matter - for example, non-governmental organizations (public, religious associations) are also required to submit a reporting document to the local branch of Rosestat. You can provide it with both mail and these in electronic format ... It is advisable to save a backup copy of the document, and in the case of postal items, create it by registered mail with confirmation of receipt. Filling instructions Before you begin drawing the document, you should note that the data that is entered into it should only reflect the situation for a specific enterprise. That is, if a company has multiple branches in different regions, each presents its own document of such different subdivisions to the local branch of Rozstat. title page While filling in the title page, you should follow the general rules given in such cases: The company name is indicated exactly as it is given in the component documents (complete), and is written in parentheses next to it in an abbreviated form. The code is pasted according to the classification as per OKPO. The legal address is required to indicate the postal address by ; Postal code must also be provided. section 1 Each section provides data with or without VAT. In this case, all information must be provided without VAT. You also need to consider the following rules: Line 1 does not include income received as a result of the sale of immovable assets of the company, stock, currency, shares and others valuable papers as well as intangible assets. In the case of submission of report for the month, lines 3 to 5 are filled only in the quarter, for 1 quarter: this is for March, for 2 - for June, 3 - for September and 4 - for December . In line 5, only the balance of purchased goods should be taken into consideration. section 2 In this section information is taken without VAT. Recommendations for filling are as follows: In fact, the entire section clarifies and details the information in line 1 of section 1 - that is, data on goods and / or services produced and / or provided by the organization itself. In the table, the total number of lines to be filled must equal the number of codes according to the OKVED system. Accordingly, the entire line amount should exactly match the amount shown on line 1. section 3 Here all data is calculated and filled without VAT tax. In this case, they are guided by the following rules: Line 22 takes into account only those revenues that were sold directly from the goods to private citizens for their personal needs. At the same time, when analyzing and calculating the data in line 22, all goods should be excluded: The employees of the enterprise were received on account of their salaries; Before the expiration of the warranty period is broken in whole or in part during operation; All immovable objects regardless of their purpose; Travel tickets and coupons that allow you to use any form of transportation; Lottery ticket; Cards that intend to pay for phones and other communication services. In rows 23, 24 and 25, the data is given according to the column name. In line 26, only revenue received from the sale of goods to other companies and / or individual entrepreneurs should be noted. Thus, any goods sold to private citizens are not counted in this column. In line 27, revenue derived from the sale of such goods to private citizens should be taken into account: culinary products, as well as goods that have not gone through culinary processing. On line 28, you will be required to enter the full amount of income received as a result of the provision of services to private citizens. pay attention. If the company fills in line 28, it will also have to submit Appendix 3 to the deemed reporting form P-1. Section 4 Here you need to enter all the information which is specifically related to the transportation of goods by road transport: Data along the lines of 29 and 30 are recorded in tons. Data for lines 31 and 32 are in ton-kilometers. Section 5 Here you can find information about products that were produced and shipped at the expense of the enterprise's own resources. In this case, the data should be sorted by types. The complete list of these types is established by Rosestate - separate for goods and services separately. All codes (50, 70, 80) can be set independently based on the type of products produced and / or shipped. pay attention. In line 90, which follows the end of the table, the company is required to provide information about the electricity the company consumed for the entire quarter. Accordingly, these data are recorded monthly, not quarterly, that is, only in the report of the last quarter months: March, June, September and December. Examples A ready example of a reporting document is presented below. Do you like the article? share it Related Articles Recommended Installation of fence in local area What is the red line on the ground Dimensions and definitions of the area around an apartment building Connect with social. Network Facebook Twitter in contact with Classmate Youtube Popular content Period of operation of an apartment panel building How to make an appointment with a doctor in the hospital Who owns the land under the apartment building? What can be salary in China? Our world's richest man: Bill Gates New on site Loan for youth youth loan Corporate card for employees Corporate bank card is a convenient tool for modern companies Raiffeisenbank app Submitting a writ of execution to the bank Uk Raiffeisen Capital Using mutual funds to insure currency risks What is the total cost of loan (CCC) Visitors are now discussing R -iff Raiffeisenbank: Mobile App Review Infobusiness Life insurance rules Gaming PIFs are reviewed with Raisen Capital Raiffeisenbank Bonds Earn Insurance rules life insurance rules
Источник: https://bitcoin-times.ru/hi/forma-balansa-1-i-2-buhgalterskii-balans-predpriyatiya-vneoborotnye/