Order on Financial Reporting Forms What does a complete company balance sheet look like? Forms of financial statements for submission in electronic form
Order on Financial Reporting Forms What does a complete company balance sheet look like? Forms of financial statements for submission in electronic form
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The main form of financial statements (Form 1) is the balance sheet of the enterprise (form according to OKUD 0710001), approved by the order of the Ministry of Finance of the Russian Federation 02.07.2010 N 66н "On the forms of financial statements of organizations". Consider the concept of the balance sheet, its structure and construction principle, as well as the order of filling by example.
Balance sheet concept
The balance sheet (French balance - scale) of the enterprise is a summary sheet of the value of the assets and liabilities of the enterprise presented as a table.
According to the balance sheet of the enterprise, you can determine the financial condition of the enterprise and the obligations undertaken by the enterprise.
The balance sheet of an enterprise is often analyzed by banks to assess the creditworthiness of the borrower (company). The remaining amount is presented to the tax service and shareholders in the form of financial statements for the previous year of operation of the enterprise.
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Construction principle
The structure of the enterprise's balance sheet is a bilateral table for a specific date - at the end of the quarter or at the end of the year:
To the left is an asset in which household wealth is reflected in structure and placement;
On the right are liabilities, in which money is reflected from sources of education and purpose.
An important condition of the balance is that the asset must always be equal to the liabilities. Since the liabilities represent the capital and liabilities of the enterprise, this similarity can be represented as follows:
Assets \ u003d Equity + Liabilities
Asset and liability balance sheet items based on economic homogeneity are summarized in some sections of the report.
The balance sheet property represents the assets of the enterprise and consists of two sections:
Non-current assets: real estate; construction in progress; Intangible assets; Profitable investment; Long-term financial investment and so on;
Current Assets: Stock and Cost; Cash; Accounts receivable; Short term financial investment and so on.
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The balance sheet liability is a source of the formation of the assets of the enterprise and consists of two sections:
Capital and Reserves - Equity: Authorized, additional and reserved capital of the company; Accumulation and social funds; Targeted funds and revenue; Retained earnings;
Borrowed Capital - External Liability: Long-term debt; Short term loans and lending; Accounts Payable
Each individual type of asset or source of wealth is called a "balance sheet item".
Filling example
Let us see an example of how to fill the Enterprise Balance Sheet form (OKUD 0710001) according to the general taxation system.
Suppose Vesna LLC, the company for the production of soft drinks registered in 2016, holds full accounting records.
Balance on 12/31/2016 Amount in RUB
Dt 01 850 000
Kt02 30 000
Dt 04 130 000
Katie 05 5 000
Dt 10 47 000
Dt 19 8 400
Dv 43 78 500
Dt 50 24 000
Dt 51 356 100
Dt 58 (Long term investment) 100 000
Ct 60 180 000
Katie 62.02 505 000
Whistle 69 94 000
Ct 70 230 000
Ct 80 150 000
Katie 82 50 000
CT 84 (Benefits) 350 000
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Fill the balance sheet (Form 1) according to the general taxation system:
Cross the rows in column 1, as the company does not interpret the financial statements of previous years;
Fill in column 4, in which we display data as of December 31 of the 2016 reporting year.
The pointer to the 1110 line is equal to Dt 04 - Kt 05 \ u003d 125000 (130 000 - 5 000);
The 1150 line indicator is 01 - ct 02 \ u003d 820,000 (850,000 - 30,000);
The 1170 line pointer is equivalent to Dt 58 \ u003d 100,000;
The total sum of 1100 is 1,045,000 (125,000 + 820,000 + 100,000)
The 1210 line indicator is DV 10 + Dt 43 \ u003d 125 500 (47 000 + 78 500)
The row pointer 1220 is equal to Dt 19 \ u003d 8 400
The row is the index of 1250, 50 50 + Dt 51 \ u003d 24 000 + 356 100 \ u003d 380 100;
Line 1200 results in 514,000 (125,500 + 8,400 + 380,100);
Line 1600 \ u003d 1,555,000 (1,045,000 + 514,000).
The exponential CT 80 \ u003d of the 1310 line is equal to 150,000;
The exponential CT 82 \ u003d of the 1360 line is equal to 50,000;
The line expansion is equivalent to 1370 ct 84 \ u003d 350,000;
Line 1300 results in 550,000 (150,000 + 50,000 + 350,000);
The indicator of the 1520 line is equal to CT 60 + CT 62 + CT 69 + CT 70 \ u003d 1 009 000 (180 000 + 505 000 + 94 000 + 230 000);
The result of line 1500 is 1 009 000 (since the lines in section V were not filled);
The row index is 1700 1,559,000 (550,000 + 1,009,000)
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Now we examine the indicators of line 1600 and line 1700. We see that the indicators of the lines are the same - 1,559,000. Therefore, the balance has changed and Form 1 can be considered a composition.
Russian Federation
Order of the Ministry of Finance of the Russian Federation of 02.07.2010 "An Organization of Organization of Organization of Organization"
To improve the regulatory framework in the field of accounting and financial reporting of organizations (excluding credit organizations, state (municipal) institutions) on the regulation of the Ministry of Finance of the Russian Federation approved by the Decree of the Government of the Russian Federation on 30 June 2004 . 329 (Meeting of Legislations of the Russian Federation, 2004, n. 31, art. 3258; n. 49, art. 4908; 2005, n. 23, art. 2270; n. 52; art. 5755; 2006; n. 32, art. 3569; N 47). , art. 4900; 2007, n 23, art. 2801; N 45, art. 5491; 2008; N 5, art. 411; N 46, art. 5337; 2009; N. 3, art. 378; N 6, art. 738; N 8, art. 973; N 11; art. 1312; N 26; art. 3212; N 31; art. 3954; 2010; N 5, art. 531. N 9, art. 967; N 11, art. 1224), I order:
1. To approve the balance sheet and forms of income statement as per Appendix N 1 in this order.
2. To approve the following forms of Appendix for Balance Sheet and Income Statement as per Appendix N 2 in this order:
A) Form of report on changes in equity;
B) a cash flow statement form;
C) Form of report on the intended use of the money received, which is included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and have retired property, other than sale of goods (works, services) is.
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3. To establish this organization, the details of the indicators are determined independently of the articles of reports given in paragraphs 1 and 2 of this order.
4. To set up balance sheet and other applications for income statement (hereinafter - Explanation):
ए) सारणीबद्ध और (या) पाठ के रूप में बना है;
गैर-लाभकारी संगठनों की सिफारिश करने के लिए, सार्वजनिक संगठनों (संघों) के अपवाद के साथ, उद्यमशीलता की गतिविधि को नहीं करना और सेवानिवृत्त संपत्ति के अलावा, माल (कार्यों, सेवाओं) की बिक्री, प्रासंगिक स्पष्टीकरण के गठन में प्राप्त धन के इच्छित उपयोग पर रिपोर्ट फॉर्म का उपयोग करना।
5. राज्य सांख्यिकी निकायों और अन्य कार्यकारी निकायों को प्रस्तुत वित्तीय वक्तव्यों में, यह स्थापित करने के लिए कि कॉलम "कोड" कॉलम "सूचक का नाम" के बाद दिया जाता है। कॉलम "कोड" में संकेतक के कोड इस आदेश के परिशिष्ट एन 4 के अनुसार दर्शाए गए हैं।
6. उस संगठन को स्थापित करने के लिए - छोटे व्यवसाय निम्नलिखित सरलीकृत प्रणाली के अनुसार वित्तीय विवरण उत्पन्न करते हैं:
ए) बैलेंस शीट और लाभ और हानि खाते में केवल वस्तुओं के समूहों के लिए संकेतक शामिल हैं (मदों के लिए संकेतक का विस्तार किए बिना);
ख) बैलेंस शीट के लिए परिशिष्टों में और लाभ और हानि बयान केवल सबसे महत्वपूर्ण जानकारी प्रदान की जाती है, जिसके ज्ञान के बिना संगठन की वित्तीय स्थिति या इसकी गतिविधियों के वित्तीय परिणामों का आकलन करना असंभव है।
संगठन - इस आदेश के पैराग्राफ 1 - 4 के अनुसार प्रस्तुत किए गए वित्तीय विवरणों को बनाने का अधिकार छोटे व्यवसाय संस्थाओं को है।
Appendix N 2. Statement of statement of changes in capital and statement of cash flows Appendix 2.1. Report on the intended use of funds Appendix N 3. An example of filling in the balance sheet and statement of financial results Appendix N 4. Line codes in the form of financial statements In the annual financial statements of the organization entrusted to state statistical bodies and other executive officers Appendix Are shown. N 5. Simplified form of balance sheet, report on financial results, report on target utilization of funds Appendix N 6. Forms and reports of balance sheet and targeted use of funds of socially oriented non-profit organizations (no longer valid)
With changes and additions:
October 5, 2011, August 17, December 4, 2012, April 6, 2015, March 6, 2018, April 19, 2019
To improve the regulatory framework in the field of accounting and financial reporting of organizations (with the exception of credit institutions and public sector organizations) on the regulation of the Ministry of Finance of the Russian Federation, approved by the decree of the Government of the Russian Federation of June 30, 2004 EN 329 for. Law Meeting of the Russian Federation, 2004, No. 31, art. 3258; N 49, art. 4908; 2005, n 23, art. 2270; N 52, art. 5755; 2006; N 32, art. 3569; 47], art. .4900; 2007, No. 23, Article 2801; No. 45, Article 5491; 2008, No. 5, Article 411; No. 46, Article 5337; 2009, No. 3, Article. 378; N 6, art. 738; N 8, art. 973; N 11, art. 1312; 26, art. 3212; N 31, art. 3954; 2010; N 5, art. 531; N 9, art. 967; N 11, art. 1224), I order:
2. To approve the following forms of appendix to the balance sheet and report on the financial results in accordance with Appendix N2 in this order:
Change information:
The order is supplemented by para 2.1 from May 27, 2018 - order
2.1. To approve the report form on the intended use of funds in accordance with Appendix N2.1 in this order.
4. Statement of financial results, details of targeted use of funds (hereafter - clarification), to establish that other applications on the balance sheet.
A) tabulated and (or) composed as text;
Change information:
Supplemented by para 4.1 from June 1, 2019 - April 19, 2019 Order of Finance Ministry of Russia of N61N
4.1. To establish that the sign in the code area of the top part of each component part of the financial statements set out by sections 1 and 2.1 of this order is made according to the All-Russian Classifier of technical, economic and social information in the socio-economic field. The code and name of the position (data) are given by the organization according to the all-Russian classifier indicated on the line
5. In financial statements submitted to state statistics bodies and other executive bodies, to establish that the column "Code" is given after the column "Pointer name". Indicator codes in column "Code" are indicated according to Appendix N4 of this order.
If the accounting statements of certain categories of organizations, which are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, include aggregate indicators, including multiple indicators (without extension), the line code is the largest specific weight. Is indicated by the pointer as part of a pointer pointer.
6. To establish organizations that are entitled to implement simplified methods of accounting, including simplified accounting (financial) statements, prepare financial statements according to the following simplified system:
a) Balance sheets, reports on financial results, reports on the use of funds targets include indicators only for groups of articles (without expanding the indicators for the articles);
B) In the attachments to the balance sheet, reports on financial results, reports on the targeted use of funds, only the most important information is provided, without which it is impossible to assess the financial condition of the organization or the financial results of its activities.
Organizations that are entitled to implement simplified methods of accounting, including simplified accounting (financial) statements, may submit financial statements presented pursuant to paragraphs 1 - 4 of this order.
6.1. To approve simplified forms of balance sheet, a report on financial results, a report on the use of funds for organizations which, according to Appendix No. 5 to this order, apply simplified methods of accounting, including simplified accounting (financial) statements Are entitled to.
7. To establish that this order commences with the annual financial statements for 2011.
Change information:
The order is supplemented by para 8 from May 27, 2018 - Order of the Ministry of Finance of Russia, March 6, 2018 n 41 GB
8. Organizations use financial statements approved by this order in preparation of financial statements, unless other forms are established by federal or industry accounting standards.
Registration EN 18023
New forms of documents are approved that are included in the accounting of legal entities (excluding credit organizations and state (municipal) institutions).
These are balance sheets, profit and loss statements, changes in capital, cash flows and their intended use. The final report is compiled by public organizations (associations) that do not engage in entrepreneurship and do not have the sale of goods (works, services), other than retired property.
Previously, data in the balance sheet was presented at the beginning and end of the reporting period. Now this information appears on the reporting date of the specified period and 31 December of the previous year.
Construction in progress is excluded from non-current assets. At the same time, they include research and development results. Section III of the balance sheet (capital and reserves) also reflects the revaluation of non-current assets. The new indicator in Section IV (long-term liabilities) is a provision for contingent liabilities. The certificate is excluded on the availability of values recorded on off-balance accounts. Many indicators are no longer detailed (stock, receivable and payable, reserve capital).
The statement of profit and loss also reflects the consequences of revaluation of non-current assets that, by other actions, are not included in net profit (loss); Total Financial Results. Breakdown of personal gains and losses is not provided.
Small businesses create accounting according to a simplified system.
The order commenced with the 2011 Annual Audit.
Registration EN 18023
This order applies from the annual financial statements for 2011.
Form 1 of the balance sheet is the main and most important component of the financial statements. It judges the financial condition of the organization. All companies fill it without exception. Therefore, every self-respecting accountant should know how the balance is replenished. In the article we will explain and explain how to do it correctly.
Enterprise Balance Sheet - Form 1 or 0710001?
The Form 1 balance sheet was officially called until 2011, while the reporting forms were valid, which was approved by the order of 22 July 2003 No. 67N of the Ministry of Finance of the Russian Federation.
In the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66N, which approves those accounting forms which are now relevant, the concept of "Form 1" is not used. The form is now coded according to the OKUD - All-Russian Classifier of Management Documentation (OK 011-93), approved by a decree of the state standard of 299 of 30 December 1993. And according to this the balance sheet code is 0710001.
However, most of us continue to balance the old way - out of tradition or for convenience. Ultimately, any accountant understands what he or she wants to obtain which requires Form No. 1 for them.
And read about the simplified balance sheet filling facilities.
Warning! Starting from June 1, 2019, the balance sheet form has been revised by order of the Ministry of Finance on April 19, 2019 No. 61N.
Major changes in this (as well as in other reporting) are as follows:
Now reporting can only be made in thousand rubles, millions can no longer be used as a unit of measurement;
OKVED has been replaced with OKVED 2 in the header;
In the balance sheet you have to specify the information about the audit organization (auditor).
A note on the auditor should be kept only for firms that are subject to compulsory audit. The tax authority will use it both to impose a penalty on the organization if it has ignored the obligation to undergo an audit, and to know which auditor to request information on the organization according to Art. 93 of the Tax Code of the Russian Federation.
More significant changes occurred in the form. See more about them.
Balance sheet structure
The balance sheet (F-1) consists of an asset and an obligation that closes segments, each of which contains lines containing data on certain types of assets or liabilities.
The property consists of 2 sections:
I. Non-current assets
This includes information on real estate, intangible assets, research and development, long-term financial investment, ie assets that cannot be sold quickly.
Second. Current assets
These are so-called short-term (easily tradable) assets: stocks, accounts receivable with maturities of up to 1 year, short-term financial investments, cash.
The obligation has 3 sections:
Third. Capital and reserves
It shows information about the organization's capital (authorized, reserved, excess) and retained earnings (without loss).
IV. Long term liabilities
These are liabilities with maturities exceeding 12 months (borrowed, estimated, deferred).
V. Current liabilities
This section provides information about liabilities with maturities of less than one year, including borrowed funds, liabilities, estimated and other liabilities.
Read more about some of the different nuances read in this material, which should take into account individual lines of balance. .
Form 1 of the balance sheet in 2019 (sample)
All balance sheet figures are given on one of the dates:
Reporting date (in the mandatory case, it is December 31 of the reporting year);
31 December of the previous year;
31 December before last one year.
Balance lines are encoded. The code is moved from Appendix 4 to serial number 66n. Given these codes, Sample Form 1 of the balance sheet would look like this:
the explanation
Indicator name
____ on 20__
I. Non-Current Assets
Intangible assets
Research and development results
Intangible asset
Tangible search property
Immovable property
Profitable investment in physical property
financial investment
Deferred property
Other non-current assets
Total for section I
Second. Present aspect
Value Added Tax on Acquired Value
Accounts receivable
Financial investment (excluding cash equivalents)
Cash and cash equivalents
Other current assets
Total Volume II
Third. Capital and resources
Share capital (share capital, authorized capital, contribution of partners)
Shareholders repurchased from shareholders
Restructuring of non-current assets
Additional paid up capital (without revaluation)
Reserve capital
Retired earnings (open loss)
Total Section III
IV. Long term liability
Loaned money
Deferred tax liabilities
Estimated liabilities
Other liability
Total Volume IV
V. Short-term observation
Loaned money
Accounts payable
deferred income
Estimated liabilities
Other liability
Section V Total
For an example of filling out a full-form balance sheet created on specific numbers, see the article "The process of compiling a balance sheet (example)" .
Where to download balance sheet form 1 (f-1)?
You can download Form 1 of the balance sheet on any legal reference system website. There are also examples and samples to fill in this document.
Templates of all forms of financial statements are also available on the website of the Federal Tax Service of the Russian Federation in the section "Tax and Accounting".
In addition, the form of the balance sheet (officially present in 2 versions) can be found on our website, "Form (download) of the enterprise's balance sheet."
results
The balance sheet is prepared as a specific form approved for it by the Ministry of Finance of Russia, and is subject to certain rules for entering information into it. From 06/01/2019, there is a new version of the balance sheet. Balance filling forms and examples can be found on the Federal Tax Service website and on our website.
You can find samples 1 and 2 of the financial statements in our material. We will show you the purpose of these forms and show how and where to calculate net profit according to the indicators of Form 2 to reflect the result of these calculations.
Form 1 and Form 2 of the financial statements
Form 1 2 main reporting forms of financial statements are - a balance sheet and a report on financial results. No single set of reporting documents of any company is complete without them.
A balance sheet is a set of indicators of a company's activities at the reporting date (residual value of fixed assets, cash balances in accounts and cash registers, payments and receivables, etc.);
Statement of Financial Performance - This is data on revenue, expenditure and profit for the reporting period of time.
These forms are supplemented by other related reports (on capital flows, cash flows, etc.). The information posted in them gives an explanation and description of the data reflected as 1 report and 2 as accounting reports.
Forms 1 and 2 are present in accounts prepared for any period (month, quarter, year). For example, the minimum set of financial statements for the first quarter of 2018 (if the company prepares an interim accounting according to the owners' decision or for other reasons) must necessarily include both forms. At the same time, such a reporting set can be supplemented with a detailed description (if necessary).
Both reports have a unified form, approved by order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66N.
Form 1: Balance Sheet
A balance is a table divided into 2 parts:
Part 1. Balance sheet assets are the assets and liabilities of a company, which are used in its activities and are capable of bringing future profits.
Part 2. Liability Balance Sheet - Shows the sources of what constitutes an asset balance.
In a properly prepared balance, the following holds:
Balance sheet asset article \ u003d balance sheet liability article
In more detail, this analogy to Form 1 of the financial statements is as follows:
Section 1 + Section 2 \ u003d Section 3 + Section 4 + Section 5,
Section 1 - Value of non-current assets (long-term used assets, paid in installments).
Section 2 - Value of current assets (quickly circulating and quickly disposing of property: materials, stocks, etc.).
Section 3 - Value of capital and reserves (sources of equity of the company).
Section 4 and Section 5 are long-term and short-term liabilities, expressed as value respectively (obligations to pay the company's debts, debts, taxes, salaries, etc.).
Using the balance sheet (Form 1 of the financial statements), you can:
Analyze and evaluate the financial position of the company on a specific date;
Track the dynamics of changes in indicators over time (comparing indicators of balances drawn at previous reporting dates);
Performing economic analysis of the company and making information management decisions based on it.
Form 2: Statement of financial performance
The Report on Financial Results (Form 2) is a table containing indicators of the company for the reporting period. They allow you to calculate several important financial indicators (gross profit, profit before tax, net profit, etc.).
One feature of Form 2 is the interrelation of all rows in the main table. It helps in assessing the impact of company income and expenditure on the final financial result (net profit).
All indicators are given for the reporting period of the current year and the same period of the previous year. This allows you to track the dynamics of changes in indicators included in reports on financial results.
Let's look at an example of how a company's net profit is calculated based on the indicators in Form 2.
Examples
Park House LLC's revenue for the first quarter of 2018 is 3,456,128 rubles. (Excluding VAT and Excise Taxes) 1 377 809 rubles, at the cost of services of administrative expenses - 544 322 rubles.
Based on these data from Form 2, we calculate 2 indicators:
Gross Profit \ u003d Revenue - Cost \ u003d 3,456,128 rubles. - 1 377 809 rub. \ u003d 2 078 319 rub.
Profit from Sales \ u003d Gross Profit - Management Expense \ u003d 2 078 319 rub. - 544 322 rub. \ u003d 1,533,997 rubles.
In 2018 Park House LLC received a loan, interest for the first quarter amounting to 230,000 rubles. Other income and expenditure amounted to 998,343 rubles respectively. And 1 466 321 rubles.
Using these numbers, we calculate the following indicators of Form 2:
Profit before tax \ u003d Profit from sale - Interest payable + Other income - Other expense \ u003d 1,533,997 rubles. - 230 000 rub. + 998 343 rub. - 1 466 321 rub. \ u003d 836 019 rubles.;
Current Income Tax \ u003d 836 019 Rubles. x 20% \ u003d 167 204 rubles;
To calculate net profit, we also need the amount of change in IT and IT (deferred tax assets and liabilities) for the reporting period. According to the accounting of Park House LLC, they gave an amount of 339 123 rubles. And 38 763 rubles. Respectively.
Define the net profit of Park House LLC:
Net Profit \ u003d Profit Before Tax - Current Income Tax - IT + IT \ u003d 836 019 Rubles. - 167 204 rubles. - 339 123 rub. + 38 763 rub. \ u003d 368,455 rubles.
The calculation result falls in the "Retired Income (Unlocked Loss)" line of Section 3 of Form 1 .
Look at the sample reporting bucket - Forms 1 and 2 - see below.