Balance sheet kaise banaye | Balance kaise banaye in hindi | final account ka balance sheet kaise ba (February 2021).
Completing Form No. 1 - This is the final chord in creating a reporting company for the previous period. The rules of form filling and its structure change from time to time, so it is important to always be aware of the latest changes.
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Instruction
1
An enterprise's balance sheet is characterized by its financial position for a specific reporting date. Many conditions should always be observed in its preparation.
2
If there are no numerical values of liabilities, assets, expenses, income, and other indicators for certain items of the balance sheet, the cells are crossed, or the lines are not given at all in forms that the company independently Develops.
3
If certain indicators are very important and are required by interested users to assess the financial results of the enterprise, they are given separately. The total amount can be given to the trivial indicators. Their structure is revealed in the explanatory note.
4
The date of the balance sheet is the last day of the year or quarter, that is, the reporting period for which it is created.
5
The liabilities should be replenished and the assets divided into long-term short-term. Long-term liabilities and assets of more than 12 months from the date of the report are considered maturity (circulation) or longer than 12 months if the company's operating cycle is longer.
6
It is necessary to produce up to thousands of rubles in rounding. For this reason, a discrepancy of 2 thousand rubles is allowed between the total lines of assets and liabilities.
7
Filling order:
In column 3 indicates data at the beginning of the reporting period. They are taken from column 4 of the balance sheet of the previous annual report.
Section I Non-current Assets
In lines 110–112, specify the residual value of the intangible asset for which depreciation is charged and the full value of the intangible asset related to the dwelling. When filling in these lines follow Form # 5.
In lines 120–122, enter data on immovable properties in operation and preservation. Calculate depreciation at the same depreciation rates. Reflect the cap here. Investment. The means of labor relate to the main property according to the extent of the value of goods determined on 1 January 1996. An explanation of the operating system is given in the form operating5.
In row 130, enter the value of the entire construction in progress. Be guided by the order of IFR Order 130 dated 19.12. 95 grams; PBU No. 160 on December 30, 1993; PBU No. 167 dated 12/20/94.
The "long-term financial investment" (line 140) in the section refers to the investment in securities and authorized capital of other organizations.
Section II of the balance sheet (current assets) records information about all funds invested in production, which should be turned into money for the year or the operating cycle. Section III contains information about the liabilities of the enterprise. Classes IV and V denote long-term and short-term liabilities, ie venture payments.
8
Off-balance sheet accounts reflect the value of assets that the company temporarily uses.
9
Check the accuracy of filling the form
1. The amount of assets (I and II sections) and liabilities (III, IV and V sections) should be equal.
2. Equity should be higher than the value of non-current assets.
3. The total amount of working capital should be more than the amount borrowed.
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