SAMPLE BALANCE SHEET FORM 1 FORM. ACCOUNTING STATEMENT: FORM. TO FILL ACCOUNT NUMBER
SAMPLE BALANCE SHEET FORM 1 FORM. ACCOUNTING STATEMENT: FORM. TO FILL ACCOUNT NUMBER
Form 1 of the balance sheet is the main and perhaps, most important component of financial statements. It is used to judge the financial condition of the organization. All companies fill it without exception. Therefore, every self-respecting accountant should know how to fill the balance. In this article, we will tell you and show you how to do it correctly.
COMPANY BALANCE SHEET - FORM 1 OR 0710001?
The Form 1 balance sheet was officially designated as of 2011, while the reporting forms approved by order of the Ministry of Finance of the Russian Federation of 22 July 2003 were in force.
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 forms are now coded according to the OKUD - All-Russian Classifier of Management Documentation (OK 011-93), approved by the resolution of the State Standard 303.1993 number 299 of Russia. And according to this the balance sheet code is 0710001.
However, most of us continue to balance the balance sheet the old way - according to tradition or for convenience. Ultimately, any accountant understands what the person seeking Form No. 1 wants from him.
And read about the simplified balance sheet filling facilities.
Care! With effect from 01.06.2019, the revised balance sheet is valid by order dated 04.19.2019 No. 61N of Ministry of Finance.
Major changes in this (as well as in other reporting) are as follows:
Now reporting can only be done in thousand rubles, millions cannot be used as a unit of measurement;
OKVED in the cap was replaced with OKVED 2;
In the balance sheet you have to indicate the information about the audit organization (to the auditor).
Only those firms which are subject to statutory audit should be marked as auditors. The tax authority will use it both to impose a fine on the organization if it has ignored the obligation to undergo an audit, and to find out from which auditors they can claim information on the organization according to Art . 93 of the Tax Code of the Russian Federation.
More significant changes took place 2. For more details, see.
BALANCE SHEET STRUCTURE
The balance sheet (F-1) consists of an asset and a liability, with data on certain types of assets or liabilities highlighted in each type of rows, except for the section.
The property consists of 2 sections:
I. Outside current assets
It includes information about fixed assets, intangible assets, research and development, long-term financial investments, that is, assets that cannot be sold quickly.
Second. Current assets
These are so-called small (easily recoverable) assets: inventory, 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 (charter, reserve, excess) and retained earnings (open loss).
IV. Long term duty
These are liabilities with maturities exceeding 12 months (borrowed, estimated, deferred).
V. Short term liabilities
This section provides information about liabilities with maturities of less than one year, including borrowings, payments, estimates and other liabilities.
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For more information on some of the nuances that accounting requires when filling out different balance sheet lines, read this material .
FORM 1 OF THE BALANCE SHEET IN 2019 (SAMPLE)
All remaining indicators are given on a date:
Reporting date (in a mandatory case, it is December 31 of the reporting year);
31 December of the previous year;
31 December of last one year.
Balance lines are encoded. The code is moved from Appendix 4 to serial number 66n. Given these codes, a sample Form 1 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
fixed assets
Profitable investment in physical property
financial investment
Deferred Tax Asset
Other non-current assets
Total for Section I
Second. Current assets
Value added tax on valuables acquired
Receipts
Financial investment (excluding cash equivalents)
Cash and cash equivalents
other current assets
Total for Section II
Third. capital and reserves
Authorized Capital (Deposit Capital, Authorized Capital, Partner Contribution)
Own shares purchased from shareholders
Restructuring of non-current assets
Additional capital (without revaluation)
Reserve capital
Retained earnings (open loss)
Total for Section III
IV. Long term results
Borrowed money
deferred tax liabilities
Estimated liabilities
other payables
Total for Section IV
V. Short-term commitment
Borrowed money
Accounts payable
Future period revenue
Estimated liabilities
other payables
Total for Section V
A sample to fill the balance sheet of the completed form created on specific numbers, see the article "Procedure for preparing 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 reports".
In addition, the balance sheet form (officially present in 2 versions) can also be found on our website, in the content "Enterprise Balance Sheet Form (download)".
RESULTS
The balance sheet is compiled as a definitive form approved by the Ministry of Finance of Russia, and some rules are followed to enter information into it. Balance form is from 01.06.2019 New version ... Remaining and examples of form filling can be seen on FTS website and our website.
In 2018, organizations have to submit tax balance sheets for 2017 based on accounting data. To fill, use the balance sheet approved by order of Federal Tax Service No. 66N. The article provides detailed instructions for filling out the articles in this report, as well as links where you can download the current form and sample the balance sheet for 2017 for free.
The balance sheet of the enterprise is the main accounting report prepared by each organization at the end of the year. If the enterprise wishes for itself, an interim balance for the whole year is also prepared to check the information taken into account. It is not necessary to submit interim reports anywhere, the enterprise needs them for self-examination. It is mandatory to present the balance sheet at the end of the year to the supervisory officers.
Remaining due date
For 2017, the balance sheet (also known as Form 1 earlier) must be submitted on the last day of March 2018, you can submit a report first. 31.03 is the deadline for submission of the report, while in 2018 this date falls on a workday, and therefore there will be no adjournment.
The place of deposit of the balance is the branch of the Federal Tax Service at the place of registration of the organization, as well as the rostat. At the same time, the balance sheet must be submitted to the statistics body in electronic format, for the tax office, there is no strict requirement of the form for submitting the report.
Balance sheet form in 2018
When submitting the report for 2017, you must use the form approved by Order 66n. That is, the form has not changed, you need to submit the same form as the previous year.
If the company is small in terms of its indicators, then it is possible to fill the balance sheet in a short simplified version.
For example, the balance sheet filling process for 2017 is decomposed, the instructions are presented below, resulting in a complete sample.
Sample filling the balance sheet for 2017
Form 1 includes two sections, the first showing the assets of the enterprise, the second the accumulated liabilities.
Each section is represented by articles for which accounting data are distributed for the year. The level of detail of reflective information is determined independently by each organization. The presented balance sheet has been recommended and can be supplemented with articles for more details. Unnecessary lines for which there is no data can be ejected or removed.
In this case, it is important that from year to year the organization uses the same balance sheet item, as the information for a Form 3 shows the previous year ... Therefore, there should not be a situation when a form in a year Some lines are there, and others do not. In this regard, it is better to exclude lines not used in the reporting year, they may be required next year, it is better to dash in the blank line.
In any tax system, only enterprises fill the balance sheet. Individual entrepreneurs do not fill reports, as they do not have the obligation to maintain accounting.
Line-by-line filling of balance sheet assets:
Queue
Filling
Debit balance is added for account 04 and 08.5, depreciation accrued on credit for account 05 is subtracted from the result obtained.
That is, the line of the form denotes intangible assets and the residual value of investments in them.
Debit balances are added to accounts 07, 08 (excluding sub-accounts 08.5) and 01, depreciation on credit account 02 is subtracted from the result.
The balance sheet line shows the residual value of fixed assets and the investment in them.
1170 financial investment
To get the result, a debit balance of account 58 is taken, from which the credit balance of accounts 59 and 63 is deducted. In this case, only data related to long-term investment are taken into consideration. It is convenient to do so if you initially distribute short-term and long-term investments by conducting analytics on them.
Long-term investments have a maturity period of more than 1 year. This includes stocks, investments in capital of other companies, loans, bonds.
1210 inventory
In this concept, you need to include all the stock available to the organization, information about which can be distributed to accounts of 10, 15, 20, 21, 23, 41, 44, 45, 97. Debit turnover is charged on these accounts, after which the credit balance is removed. Count 14 and 42.
1230 debit set
Debt of other persons of the organization filling the balance sheet. For calculation, a debit balance of account 46 is taken, as well as data on accounts sub-accounts of 60, 62, 68, 69, 70, 71, 73, 75, 76. The credit balance of the account is subtracted from the result.
1240 Financial Investment
This line in Form 1 refers to short-term investment, which is expected to be matured over the next 12 months. The process of calculating the indicator is similar to that given in the balance sheet line 1170, only data on short-term investment is taken. Again, it is convenient to take this information if it was previously observed in different analytical accounts.
1250 Den.weg.
This line of the balance sheet shows the sum of all assets of the company in monetary terms.
The indicator can be calculated by adding the debit balance of 50, 51, 52, 57 accounts.
Line filling line in the balance sheet liabilities:
Queue
Filling
1340 resolution
If the value of fixed assets was recalculated during 2016, the result is shown at 83, the data for this account should be shown in this line of the balance sheet.
1370 profit / loss
The end result of the activities, expressed as an annual profit or loss, is recorded in this line of the balance sheet blank. Results are expressed after correction. If the balance on account 84 is a credit, it is the profit that is recorded in this line without the brackets. If the balance on account 84 is debited, it is a loss recorded in parentheses.
1410 borrowing wed
Loans are shown which are long term in nature, that is, they will not mature in the next 12 months. Indicator is the credit balance of the account to fill the balance line. 67.
1510 Change Mercury
Loans are shown which are short term in nature, that is, the maturity date which will come in the following year. Indicator for filling is taken from account 66.
1520 assignment credit.
The organization's debt to counterparts, suppliers, customers, personnel at the end of 2016. The indicator is calculated as the amount of credit balance on sub-accounts 60, 62, 68, 69, 70, 71, 73, 75.2, 76 accounts.
1,540 estimated liability
The indicator for entering this line of the balance sheet is the credit balance for Account 96.
After all the data in the accounts is distributed among the balance sheet items as of December 31, 2016, it is necessary to summarize by calculating the amount of all assets and entering it in line 1600, after which the calculation of the amount of all liabilities And enter it in the 1700 row.
These two indicators must be perfectly matched.
In addition to the 2017 information, the data for 2015 and 2016 should also be recorded in the balance sheet, these indicators taken from the sample balance sheet for the previous reporting years.
Basic Filling Rules:
All indicators are presented as the end of the year;
The volume is expressed in either thousands or millions of rubles, depending on their size;
Negative indicators are enclosed in parentheses;
Indicators are taken from the balance sheet, which shows the data of transactions carried out during the year.
BALANCE SHEET FORM 2017 DOWNLOAD
The balance sheet form (form code according to OKUD 0710001) was approved by order of the Ministry of Finance of Russia. 66n "On the forms of financial statements of organizations" as amended by Order No. 124, No. 57n of the Ministry of Finance of the Russian Federation.
The form was approved in order to improve legal regulation in the region. Accounting and financial statements of organizations (excluding) credit institutions , state (municipal) institutions and according to the regulations of the Ministry of Finance of the Russian Federation, approved by Post. Government of the Russian Federation N 329. Neither is applicable to insurance companies.
According to Article 14 federal law 402-consist, the annual accounting (financial) statements contain a balance sheet, the statement of financial results and annex thereto, a balance sheet in the annual accounting (financial) statements of a nonprofit organization , The purpose of use a report funds them and application. The structure of accounting (financial) statements of public sector organizations is established according to the budgetary legislation of the Russian Federation.
Russia's Federal Tax Service recommends using a machine-readable form of accounting (financial) statement (according to KND 0710099), in which it refers to the balance sheet (form according to OKUD 0710001), as well as a description of the financial results, in equity. Includes a statement of change, a statement of cash flows and a statement. On targeted use of funds.
New from 25.03.2017: Federal Tax Service of Russia by order of 20.03.2017. 228 @ Approved new formats for financial statements "on acceptance of recommended format for submission of accounting (financial) statement in electronic form".
BALANCE SHEET DUE 2017
The main function of an accountant is to submit all necessary documents on time. If this condition is not met, you will have to pay a fine, which is why it is extremely important to know the time frame for delivery of financial statements in 2018, which are presented in this material. It is worth noting that only general reporting will be considered further, therefore, documentation related to the specifics of the activities of a particular enterprise will not be mentioned.
Traditionally, the first three months of 2018 will be devoted to the previous year's reporting campaign, which ends in April itself, when it is necessary to submit a 2-NDFL form. The type of reporting, as well as the time of its submission, depends on the type of taxation carried on in a particular company. To submit tax returns on time, the accountant will need a table of due dates for the annual financial statements in 2018.
An accountant who works with OCH needs a good understanding of the nuances of paying taxes, as he will need to represent a large amount of reporting documentation, including:
VAT, income, property, transportation, as well as tax declarations for land plots;
Reporting documentation in additional funds (verifying key types of activity, 4-FSS, RSV-1, SZV-M);
Other reporting documents to the FTS, including a report on the payment of insurance premiums to the FTS and data on the average number of employees;
Balance sheet. The due dates for the balance sheet in 2018 may vary depending on the type of enterprise.
Declaration of VAT
According to the tax code of the Russian Federation, enterprises must submit VAT returns at the end of each quarter. Filling in data should be taken with proper responsibility. Since any inaccuracy can be easily detected during verification. Special attention should be paid to the invoices, because if they are filled incorrectly, it will be necessary to present an explanation, which will add additional work for the accountant. All VAT reporting must be submitted by the 25th. Otherwise, you will have to pay a penalty for paying late, as in the case when the accountant does not comply with the balance sheet deadline in 2018.
There are companies that not only send VAT returns, but also create invoice logs. All documents are submitted electronically.
Property tax declaration
All businesses that are own property are forced to pay tax. Not all firms are required to report quarterly (some may be exempted from such obligation), however, the previous year's reporting must be submitted to the appropriate authority for all. The last date for filing the 2017 return is March 30, 2018. A useful tool would be a table for presenting financial statements in 2018, with dates indicated by months.
Declaration of transport tax
If the company has registered the transportation, the corresponding tax has to be paid. This type of reporting should be submitted once a year, however, in some cases it is also possible to pay advance payments. The last date to submit last year's returns is February 1. In relation to filing forms, companies with fewer than a hundred employees are eligible to submit a paper report, whereas larger companies are required to submit only electronically.
Income tax report
If the VAT return is presented on a quarterly basis, it is necessary to submit a report on payment of profitable tax for the first quarter, six months, nine months and one year. The deadline is always the 28th day of the same month (the only exception is the filing deadline for nine months, as the 28th day falls. The day of the holiday). It is worth noting that this information only applies to enterprises whose total revenue for a quarter does not exceed the mark of 15 million rubles. Otherwise, you have to file a profit tax return every month.
Form 4-FSS
It is expected that this form may be canceled next year (or some serious adjustments may be made), but in 2018 all reports will have to be submitted in the current form.
Confirmation of main activity
Enterprises can often change their type of activity, while they can work in multiple directions at once, while deciding the most important thing. All information is compiled into a special table and sent to the FSS. The deadline to submit this type of reporting is 14 April.
Declaration of land tax
In the event that an enterprise owns a plot of land, it is necessary to pay the land tax. If the company has more than one hundred employees, the declaration will need to be submitted electronically. Documentation must be submitted on time before 1 February.
The above information should help you avoid delays in your accounting activities.
EXPLANATORY NOTE TO THE BALANCE SHEET 2017
One of the financial statements is a conditional form of explanatory note ... As the name implies, it consists of a type of decoding of reporting, that is, it describes in words the financial position of the company at the end of the year and during the reporting period. Changes occurring in it.
First, we note that one should not confuse an explanatory note and explanation on a balance sheet. The latter according to paragraphs 5 and 28 of PBU 4/99, " financial statement organizations" are separate reporting forms, such as a statement of cash flows, a statement of changes in equity and other forms of financial statements, which are actually Appendices are considered for the balance sheet and statement of financial results. The explanatory note itself also refers to the explanatory notes in the reporting set.
Is an explanatory note mandatory for the balance sheet? Of course, the company should prepare it and submit it to the IFTS as part of the financial statements. However, there is an exception. If the peculiarities of a company's activities allow it to take the position of representative of a small business, such a company can simply attract financial statements. It means presenting financial statements in only two forms: balance sheet and statement of financial results. A small business will also not have an explanatory note for the financial statements.
How to write an explanatory note: a sample
The contents of the explanatory note, in cases where it is necessary to prepare it, should provide regulatory authorities with information on the company's activities over the reporting period. This indicates the main characteristics of the business as a whole, as well as factors influencing changes in certain indicators. There is no strict form for explanatory note. That is, an accountant can prepare it in textual form and use various tables, summaries, graphs or diagrams in one word, applying all the methods of presenting information in this report that he deems necessary. The data set for the explanatory note is also determined by the accountant himself. At the same time, they should be guided by the very purpose of this form, in other words,
Example of an explanatory note
Explanatory note for the balance sheet for 2017 (sample)
Alpha LLC
1. General Information
1. Limited Liability Company "Alpha"
1. Legal and Actual Address: Moscow st. ProfessorSujanaya, 99.
1. Date of registration: August 21, 2013.
1. OGRN: 1077077077077
1. TIN: 7727077700
1. Outpost: 772701001
1. Registered with the Inspectorate of the Federal Tax Service of Russia number 27 for Moscow, certificate of state registration 77 number 000000077.
1. Authorized Capital: 10,000 (ten thousand) rubles, paid in full.
1. Main activity: 70.3 - Provision of intermediary services related to real estate.
1. The number of employees as on 31 December 2017 was 65 people.
1. There are no branches, representative offices and separate subdivisions.
1. The balance sheet is made according to accounting and reporting rules in force in the Russian Federation.
2. Accounting Policy
The accounting policy for accounting purposes for 2017 was approved by order of General Director No. 2016-12 / 28. During the reporting period, accounting policy did not change.
2. According to the approved document, the organization applies linear method depreciation of immovable property and intangible assets.
2. Cost of goods, finished products are incurred at actual cost;
2. Inventory is written for production at an average cost.
2. Financial results from the sale of products, functions, services, goods are determined by shipment.
3. Key Performance Indicators (Here you can give the main figures on the income and expenditure of the company, reflected for accounting purposes)
3. In the reporting year, Alpha LLC's revenue was:
1. For the main activity of providing intermediary services related to real estate - 158 456 120 rubles
2. For other types of activities - 1,000,580 rubles.
3. Other income: 670,800 rubles.
3. Costs associated with production and sales:
1. Purchase of fixed assets: 3,480,780 rubles,
2. Depreciation: 44,118 rubles,
3. Purchase of materials: 110 880 rubles,
4. Salary fund: 37,520,130 rubles,
5. Travel expenses : 458 690 rubles,
6. Fares: 5 420 180 rubles.
3. Other expenses: 980,456 rubles.
4. Interpretation of balance sheet items as of December 31, 2017
Here individual items of the balance sheet are decrypted with more detailed information and explanations that may be of interest to auditors. Let us give an example of such an explanation for the line "capital and reserves".
4.1. capital and reserves.
In 2017, there was an increase in the capital ratio and reserves due to the share of retained earnings of previous years, which remained at the end of 2016 after the payment of dividends to the founders of Alpha LLC. Thus, the cost of capital and reserves was RR 880,000 as of 31 December.
5. Cost estimates of real assets (net assets computed based on accounting indicators as of December 31 of the reporting year are given).
6. The structure of fixed assets (the indicator of the respective balance line is deciphered).
7. Accounts Payable (It is pertinent to indicate the loan to the budget at the end of the year)
8. Other information.
LLC General Director "Alpha" Ivanova T.N.
As already mentioned, the law does not provide a clear list of information related to the company's financial activities, which the accountant would be obliged to include in the explanatory note in the balance sheet. The main thing when compiling it is to follow the general principle accounting data.
Related party in explanatory note
However, when making an explanatory note, special attention should be paid to the information of the parties concerned. It is recommended to be indicated in this document as a separate section (section 14 PBU 11/2008).
The company has the right to determine the list of related parties to which it will reflect in the note. The data itself must be disclosed in the context of information about transactions with related organizations, as well as for organizations and individuals who are recognized as affiliated.
Related parties in explanatory notes, examples:
1. Information about individuals associated with 31.12.2017:
1. Ivanova Tatyana Nikolayevna - Founder, General Director holding 50% share of ownership in authorized capital.
1. Petrova Ekaterina Borisovna - Founder of 50% ownership interest in the management company, holds the post of Deputy Director General.
2. Transactions made with the concerned parties in the reporting period.
2.1. On 20.03.2017, the general meeting of the founders of Alpha LLC reviewed and approved the 2016 financial statements. The meeting decided to pay the founder by the end of 2016 profit in the amount of RUB 7,800,000 based on its share in charter capital. Payment (including tax on personal income) was made in 1504.2017.
2.2. In July 2017, Alpha LLC founder E.B. Done with Petrova. Purchase agreement non-residential premises priced at 1,250,000 rubles. Transaction costs are due to an independent valuation of the value of the property. Independent appraiser ... Settlements were completed for completed transactions . In August 2017, the acceptance certificate of the premises was signed at the same time.
SIMPLIFIED BALANCE SHEET 2017
More recently, small businesses have the right to present financial statements using simplified forms. Let us analyze a light balance using an example.
Beginning with accounting (financial) statements, small businesses can present statements using simplified forms. They are given in Appendix No. 5 to Order No. 66n of the Ministry of Finance of Russia.
Recall that the main criteria for classifying firms as small businesses are the number of employees and the revenue of the firm in the last two years. The number of employees should not exceed 100 people per year, and revenue should not exceed 400 million per year (section 1 of Article 4 of Federal Law No. 209-FZ).
You have to start filling the balance with the heading part, the so-called "header". It indicates all the same data in general: company name, type of activity, organizational and legal form or form of ownership. A simplified balance sheet can also be prepared in thousands or millions of rubles.
In the simplified form of the balance sheet, there are no clauses and the indicators are significantly lower than standard: five indicators in asset and six in liability. Their value should be given for three years, by 31 December.
The first indicator in the simplified balance sheet assets is 1150 "tangible non-current assets". This line of the balance sheet indicates information on the residual value of fixed assets, as well as data on incomplete capital investment in fixed assets.
For information on how to fill in line 1150, see the section "Financial Statements" (v "Balance Sheet" \ u003e subsection "Non-Current Assets" \ u003e line 1150 "Fixed Assets") of the bearer.
For a description of how to fill in line 1150, see Section V "Balance Sheet" \ u003e subsection "Non-Current Assets" \ u003e Line 1150 "Fixed Assets".
The next line shows "intangible, financial and other non-current assets" intangible assets, research and development results, exploration assets, income-generating investments in tangible assets, deferred tax assets and other non-current assets. This line can combine information from seven lines of a regular balance sheet: 1110, 1120, 1130, 1140, 1160, 1180 and 1190.
In enlarged rows of the balance sheet, it is necessary to insert the code of the indicator that is the largest part in the structure of this indicator (section 5 of the Order of the Ministry of Finance of Russia No. 66N).
For example, if the majority of the "intangible, financial and other non-current assets" indicator on the line is represented by intangible assets, you would need to insert code 1110, if from the research and development results, then - 1120.
The next two lines are: Stocks; , And the lines name and code correspond to lines 1210 and 1250 of the standard balance.
The next line is "Financial and Other Current Assets". Its purpose is to reflect information about current assets, excluding inventions, cash and cash equivalents. It denotes accounts receivable from buyers, the amount of VAT on purchased valuables, cash and short-term financial investments (with a maturity period of more than 12 months), as well as other current assets of the company.
Depending on the physicality of the indicator, this line can be assigned a code: 1220 (VAT on purchased values), 1230 (receivable), 1240 (financial investment (excluding cash equivalents), 1260 (excluding other current assets) .
In the last line of the balance sheet asset - 1600 "Balance" Enter the total amount of all items of the balance sheet asset.
The simplified balance sheet liability consists of six lines. The first line shows the total figures reflected in the "Capital and Reserves" section. III General forms of equilibrium "capital and reserves". For information on what is required to fill the data in these lines, read Berettor for Windows ("Financial Statements" \ u003e Section V "Balance Sheet" \ u003e in subsection "Capital and Reserves").
The next two lines show information about long-term liabilities. "Long-term borrowed funds" on line 1410 shows information about loans and borrowings that have maturities over 12 months.
Line 1450 "Other long-term liabilities" is intended to reflect all other liabilities with maturities exceeding 12 months.
The next three lines are for reflection short-term liabilities (maturity not exceeding 12 months).
Enter data on "short-term borrowed funds" loans and borrowings in line 1510, and in 1520 - payables. For all other liabilities, line 1150 is intended for "other short-term liabilities".
Balance sheet 1700 indicates the sum of all items of liability in the last line of "liability".
If your company needs to explain some indicators of the balance sheet and the details of financial results, they also need to be explained. Only the most important information , without which it is impossible to assess the financial position of your company.
As the financiers pointed out, in the information "Financial statements of small businesses", for example, the explanation is advised:
Provision accounting policies , which are necessary to explain the process of formation of indicators of balance sheets and details of financial results (what method of accounting the company uses for income and expenses; whether deferred tax to current account Is taken into account with, the fact of a significant change in accounting policy or future restrictions when correcting critical errors, etc.). P);
Data on the physical facts of economic life, which are not disclosed by indicators of balance sheets and statements of financial results. This can be information about important transactions with owners (founders), such as contingencies and payment of dividends, contributions to authorized capital, etc.
In general, small companies have the right to submit accounting (financial) statements as before. In this case, you should inspect General Requirements Financial Statements, which are established by PBU 4/99 "Organization's Financial Statements".
Submission of simplified reporting forms is a right, not an obligation of firms. It is better to consolidate your decision in accounting policy.
BALANCE SHEET LINES 2017
Those who had a chance to hold a balance in their hands noted it in the "Code" column. Thanks to this column, statistical bodies are able to organize the information contained in the balance sheets of all companies. Therefore, it is only necessary to indicate the codes in the balance sheet when this report is presented to the state statistical bodies and other executive officers (Article 18 of Law No. 402-FZ, Section 5 of the Order of the Ministry of Finance No. 66n). If the remainder is not annual and is only required by owners or other users, it is not necessary to indicate the code.
In the balance sheet, the line code must correspond to the serial number 66n specified in Appendix No.4. At the same time, codes older than serial number 67n ending with the same name are no longer used.
It is not difficult to distinguish previously used codes from modern ones - by the number of digits: modern codes are 4-digits (eg, 1230, rows of balance sheet), while obsolete has only 3 digits (eg. For, 700, 140).
New Balance Sheet (lines 1100, 1150, 1160, 1170, 1180, 1190, 1200, 1210, 1220, 1230, 1240, 1250, 1260, 1600).
The asset lines on the balance sheet of the new form (order number 66N) reflect the assets of the company - both tangible and intangible. The items in this part of the balance sheet are organized according to the principle of increasing liquidity, while the balance sheet is the asset at the top of the asset, which remains almost in its original form until the end of its existence.
New Balance Sheet (p. 1300, 1360, 1370, 1410, 1420, 1500, 1510, 1520, 1530, 1540, 1550, 1700) liabilities.
The lines in the passive portion of the balance sheet represent the sources of funds for the company, in other words, the sources of its financing. The information contained in the lines of liability helps to understand how the structure of equity and debt capital has changed, how much the company has attracted borrowing funds, how many of them are short-term and how long-term, etc. Thus, Lines of obligation provide information about where the funds have come from and to whom the enterprise should return them.
Old Balance Sheet (pages 120, 140, 190, 210, 220, 230, 240, 250, 290, 300) and its liabilities (pages 470, 490, 590, 610, 620, 700).
Assigning Asset and Liability Lines The old form balance sheet (serial number 67N) is not significantly different from the purpose of the lines in the updated balance sheet - the only difference is in the list of these lines, their coding, and the degree of information detail.
Before decrypting the asset article, let's consider its code - it provides some information. So, the first figure shows that this line refers to the balance sheet (and not other accounting reports); 2 - indicates the section of the property (for example, 1 - non-current property, etc.); The third digit denotes assets in increasing order of their liquidity. The last digit of the code (initially it is 0) is designed to help in line-by-line descriptions of indicators identified as important - this is what you need PBU 4/99 (section 11) Allows to complete.
The detailing requirement may not be met by small businesses (Clause 6 of Order Number 66N).
The rows of the balance sheet asset along with the code and decoding are shown in the table:
String name
Decoding string
By serial number 66n
By serial number 67n
fixed assets
Refers to the total value of non-current assets
Intangible assets
Information reflected in lines 1110-1170 is recorded for the statements in the notes (changes to the availability and duration of the property as of the reporting dates are disclosed).
fixed assets
Profitable investment in physical property
financial investment
Deferred Tax Asset
Debit balance of account 09 is shown
Other non-current assets
If there is information about non-current assets that were not reflected in the previous lines, to be filled
Current assets
The end result of the current asset is determined
Total balance of stock is given (debit balance of accounts 10, 11, 15, 16, 20, 21, 23, 28, 29, 41, 43, 44, 45, 97 excluding credit balance of accounts, 14, 42)
Value added tax on valuables acquired
The balance of account 19 is indicated
Receipts
60, 62, 68, 69, 70, 71, 71, 73, 75, 76 minus result of addition of debit balance to account 63 is reflected
Financial investment (excluding cash equivalents)
Debit balance has been given for accounts 55, 58, 73 (less account 59) - Financial investment information with a circulation period of not more than one year
Cash and cash equivalents
The line consists of accounts balance 50, 51, 52, 55, 57, 58 and 76 (with reference to cash equivalents).
other current assets
For completion when data is available (for the amount of current assets not indicated in other lines of the section)
Total assets
Total assets
Interpretation of individual indicators of balance sheet liability
Liability codes are also 4-digits: 1 digit is the line corresponding to the balance sheet, the second is the number of the liability section (for example, 3 is capital and reserves etc.). The next digit of the code represents the liabilities in ascending order of maturity. The last digit of the code is for description. The total liabilities in the balance sheet are 1700 in the balance sheet line. In other words, the total liabilities in the balance sheet are the sum of the lines 1300, 1400, 1500.
The obligations items of the balance sheet along with the code and decoding are shown in the table:
String name
Decoding string
By serial number 66n
By serial number 67n
Total capital
The line contains information about the company's capital at the reporting date
Authorized capital (share capital, authorized capital, contribution of partners)
Information along the lines of 1300–1370 is detailed in the statement of equity changes and financial results (in terms of net profit of reporting).
The company has the right to set additional amounts of clarification on capital
Restructuring of non-current assets
Additional capital (without revaluation)
Reserve capital
Retired earnings (open loss)
Long term money borrowed
The information in the explanation of the balance sheet is taken in a tabular (Form 5) or textual form.
Credit balance of account 77 is shown
Estimated liabilities
Credit balance of Account 96 is reflected - Estimated Liabilities, Estimated Maturity exceeds 12 months
Other long term liabilities
Provides information about long-term liabilities not specified in the previous lines of the section
Total long term liabilities
The end result of long-term obligations is reflected
Short term debt obligations
Credit balance of account 66
Short term accounts
60, 62, 68, 69, 70, 71, 73, 75, 76 Total loan balance of accounts reflected.
The information is decrypted in the interpretations of the balance sheet (for example, in Form 5).
Other short term liabilities
For completion if all short term liabilities are not reflected in other lines of section
total current liabilities
The total amount of short-term liabilities is indicated
Total liabilities
Total of all liabilities
The new form of equilibrium had fewer rows than the old one, and, conversely, more columns. However, not all companies can get along only the "standard" lines of these statements - many require elaboration. Therefore, sometimes additional items are used, for example, to line 1260 "Other Current Assets", open the extension line 12605 "Deferred Expenses".
In the language of accounting law, the balance sheet was previously called Form 1. Another reporting document - "Statement of Financial Results" - bore the name of the form. It is in Form 2 that line 2110 is located, reflecting the income received for the reporting period.
By deciding the balance sheet, users can extract the most useful information from their "miser" figures. Accounting report statistics officers use the encoding of balance lines for automatic processing of data from .
ZERO BALANCE SHEET 2017
When creating a new venture or company, do not forget that in the first reporting period it is necessary to provide tax authorities zero balance sheet. Despite the fact that the activity has not yet been conducted (or there were no account movements during the tax period with the operating organization), the account balance would be in any case.
It should be noted that a zero balance sheet is not just meant to fill reporting headers with organization details.
Even in the absence of movements in the company (in the first reporting period), the following account balance may exist: \ u200b \ u200b
Indication of the amount of registered authorized capital in the obligation;
Deposit of funds by the founders to the settlement account of the organization;
Founders' loan to contribute to the asset;
Write down commission by bank for service of current account, etc.;
Purchase of home appliances;
Availability of immovable properties.
The balance sheet (in the absence of activity) is presented to state bodies by organizations that are under the general taxation system. Entrepreneur and organization (MPP with 100 people and annual revenue)
First posting in a new company
If there were no financial and business transactions in the reporting period:
Movement on cash desk and on current account;
Arrival and exit of property;
Payroll;
Commodity operation etc.
In this case, the organization must submit the so-called "zero" report of the previous year by 31 March. Otherwise, administrative penalty will be imposed on the company and the manager .
Documents that will be required when preparing "zero" reporting:
OGRN, statistic code, extracting from state register of legal entities;
Notification of FSS insurance certificate and insurance premium amount;
Registration document from FIU;
Staffing tables and orders on appointment of director and chief accountant; Details of
banking settlement ;
Information about the absence of transactions on the organization's accounts for the current period;
Previous report (while drawing the latter).
There may be a zero balance:
Primary, wherein the accountant puts only one column in the data on the amount of capital, the contribution of funds to the management company, the availability of immovable assets and other operations occurring at the time of the creation of the company;
Subsequently, in which information from previous reporting is transferred, only the reporting period changes.
The amount of authorized capital, which is planned to be included in the reporting, must be consistent with the information in the component documents. In the event that, as of the reporting date, the authorized capital has not been repaid by any of the founders - the amount of the loan is reflected under the item "Accounts Receivable" (line 1230).
In addition to the zero balance organization must prepare a statement of financial results (Form No. 2 - an integral part of Form No. 1). In the absence of activity, the report will be void. But if there are mandatory tax payments , it will reflect the loss.
Typical features of zero reporting:
The total assets and liabilities of the balance sheet are equal to the amount of authorized capital;
The line "gain" includes "0";
String "loss" is less than or equal to "0";
All variable components of reporting are null;
Permanent components (title pages, sections 1 and 2) are filled in according to existing data.
Filling example
1. Balance sheet head;
The balance sheet was approved by the order of IFRF number 66N, and Appendix number 1 is in this order.
The permanent data located in the balance header remains unchanged.
2. Asset Balance (Sections I and II);
In our example, the authorized capital of the open joint stock company "Sloboda" in the amount of 35,000 thousand rubles was created from the following funds:
20,000 rubles - immovable assets are contributed to the capital fund authorized by the founders;
RUB 10,000 - Deposit in cash;
5,000 rubles is part of the founders' debt, to contribute part of the capital, according to constituent documents.
It should be noted that on the primary fill-in balance sheet for the newly created firm, the columns with the values of the rows for the previous years are left blank.
3. Balance sheet liability (sections III, IV and V);
The amount of authorized capital is displayed in Sloboda LLC's balance sheet liabilities - a total amount of 35,000 rubles.
As there is a double entry principle in accounting, the sum of asset balance and liability balance should be the same.
On a note! All records in the report have been kept in thousands. For example, the amount of capital contributed is 35,000 rubles - then we write "35", if the amount of money is 34,750 rubles, when displayed in reporting it can be rounded up to the value "35" .
Procedure for filing a report with the Federal Tax Service
If the enterprise does not conduct economic and financial activities in the reporting period, the enterprise produces internal accounting statements, as well as tax and statistical statements.
All required forms have been purchased in duplicate:
Form 1 and Form 2;
Settlement documents in FSS and PFR;
Required tax declarations based on activity.
When rewriting data from reporting headers, do not forget to change the previous reporting date to the current period. Each reporting page must be numbered. It is necessary to put a dash in zero points - a balance will not be accepted without it. Attach a list of documents and number of sheets to attach documents.
One condition is that all completed report forms must be signed by the Director, Chief Accountant (if any) and signed.
To help accountants, there are several software systems that help to produce accurate reporting, for example, "1C" (paid accounting system), "taxpayer", "SBIS ++" (free).
BALANCE SHEET 2017 FIGURES
In addition to mandatory tax and accounting reporting, companies and individual entrepreneurs must report to Rosstat. Small and micro enterprises have an advantage over large companies and can be completely exempted from the obligation to submit statistical reports. At the end of 2016 how to find out the structure of the report that your company needs to present, what time to send it to statistics officers, we will explain in the article.
Companies that do not belong to small and medium-sized businesses present a definitive set of statistical reports. There are mandatory forms, and there are those that depend on the direction of activity.
In 2018, Rosetta serial number 414 remains relevant and effective, approving the main forms of statistical observation. This document contains forms for both small and micro-enterprises and legal entities that do not belong to these categories. There are also orders from Rosstat that approve specific forms. For example, the annual Form 1-Enterprise was approved by Rosstat Order Number 691, and the Rosstat Order Number 498 approves five forms at once.
Non-small business companies should take the main form:
Form P-1 - To be submitted monthly by the 4th day;
Form P-5 (M) - Submitted a quarter to the 30th after the end of the reporting period;
Form 1-Enterprise - leased once a year before April 1;
Form P-4 - Must be submitted before the 15th day of each month or quarter;
Form P-2 - Annual Form must be submitted by 08.02.2018, and subsequent reports should be submitted by the 20th day of the month following the reporting quarter.
There are also many forms that go through the type of enterprise activity (for example, organizations have their own form for the production of alcohol, energy companies have their own, etc.). In addition to static statistical reports, Rostat constantly monitors selected activities. Information about the types of reporting can always be found on the Rosstat website.
As noted above, such practitioners mostly report to Rosestat according to a simplified plan, and some do not report at all.
The duty to submit statistical reports for small and medium-sized businesses is enshrined in Art. 5 Federal Law No. 209-FZ. Uniform law defines the criteria for classifying companies and individual entrepreneurs as small and medium-sized businesses.
The basic requirements are:
1. The share of the shareholding of other Russian legal entities in the authorized capital of an LLC cannot exceed 25%, and shareholding companies - 49%.
2. The number should not go beyond the legal framework: not more than 15 people for micro enterprises, for small enterprises - the maximum allowable value of 100 people, for medium-sized enterprises - not more than 250 people.
3. The annual income should not go beyond the limit values: microenterinds - 120 million rubles; Small Business - 800 million rubles; Medium-sized enterprise - 2 billion rubles (Resolution No. 265 of the Government of the Russian Federation).
Rozstat monitors two types of activities of companies and individual entrepreneurs: continuous and selective.
A continuous monitoring is done every five years for small and medium-sized businesses. The last was held in 2015. Small companies and individual entrepreneurs handed over as MP-SP and 1-entrepreneur, respectively, based on the previous year's results in 2016. If the law does not change, the next continuous observation awaits small and medium-sized businesses in late 2020. Usually Rozstat issues additional forms and the necessary forms and recommendations to fill them, with some companies receiving related forms by mail.
Selective observations are made continuously, and the structure of the report may change from year to year. You can find out if your company was included in the sample on the Rosestat website or by calling the Regional Statistics Office. In addition, Rosestat should inform the company in writing or orally about its inclusion in the sample. Regional statistical offices may request additional forms.
The most common forms that small and micro enterprises and individual entrepreneurs take are 1-IP, MP (micro) - Prakriti, PM, TZV-MP, etc.
Advice! If you do not know what type of report to submit to the statistics authorities, check with your regional office by phone. This will help your company avoid fines.
Mandatory reporting to rosette
Regardless of the number and type of activity, all companies that are required to prepare accounting (financial) statements must submit a copy to the Regional Statistics Office by 31 March. This obligation is contained in Art. 18 of Federal Law No. 402-FZ. If you do not submit the financial statement on time, the company can be fined 3-5 thousand rubles, and its director - 300-500 rubles (Article 19.7 of the Administrative Code of the Russian Federation).
Responsibility for violation of deadline
Statistical reporting can be presented on paper or electronically (the method of presentation is usually indicated on the form).
Violation of the time limit for statistical reporting or failure to present it is punishable by severe fines (Article 13.19 of the Code of Administrative Offenses):
The company will pay 20 to 70 thousand rubles;
The manager will pay from 10 to 20 thousand rubles.
ADDENDUM TO BALANCE SHEET 2017
Appendices in the balance sheet are included in the reporting. This is approved form number 5. It should not be completed by small businesses that are not subject to audit, as well as all public non-profit organizations. In the new forms of application for the balance sheet, some lines of code are not spelled, they must be assigned independently.
We turn to the sections on filling paragraph 110 of the balance sheet "intangible assets" decipher balance sheet to appendix. Appendix 1 and 2 in the balance sheet indicate the initial cost of assets and their total depreciation, respectively. Table 1 also shows the assets written and acquired during the year.
Line 120 of the "Fixed Assets" balance sheet and some lines of certificates of the presence of values. There are two tables in this section. The beginning and end of the first period indicates the availability of immovable properties, as well as their movement during this period. The second table of the appendix to the balance sheet shows the initial cost of real estate that was leased and the preservation, depreciation, cost of leased items, the initial cost of unregistered real estate in the reporting year, as well as the revival of immovable assets (table "For reference").
Line 135 of the "Profitable Investment in Physical Assets" Deceivers Balance Sheet Annex. Consists of two tables. The first shows the cost of investment at the beginning and end of the year and their movement throughout the year. The second denotes depreciation for all investments.
"Research, Development and Expenditure for Technical Work " serves to disclose information about the costs of technical tasks, organizations for which the performance itself is needed . Consists of two tables. The first includes all the costs of technical work and R&D. In the second, they represent data of incomplete works that have not yielded any results yet.
"Development Costs Natural Resources » shows all the costs for the development of deposits, study of minerals, geological exploration etc.
The number of "financial investments" is 250 and 140 as an appendix to the balance sheet.
Lines 230, 240, 510 and 610 of the Differential Balance Sheet of Accounts Receivable and Payable.
"Spending for common type of activity (by cost elements)" reduces enterprise costs by economic activity .
"Security" decryption article 960, 950 of certificate of presence of values.
Specific purpose determines the subsidy, subvention and other budgetary funds received by the enterprise for "state aid" .
Column 4 of the Intangible Archives section "Received" indicates the initial cost of the intangible asset. In your case, this is the initial cost of the amortized OS.
Column 5 "Disposed" of intangible assets in correspondence with debit to account 05 refers to the business on credit of account 04 (accounting for depreciation accrued on retired intangible assets) and account 91 (write-off of residual value of disposable intangible assets. Off). Indicators in this column are enclosed in parentheses.
Why does the tax service need decryption?
If the amount of amortization earned in the organization's account is 05 "amortization of intangible assets", the intangible assets are reflected in the first table at their initial cost.
Please note: For business reputation arising in connection with the acquisition of an enterprise as a business premises (in whole or in part), the amount of depreciation accrued can only be taken into account on 04.
Please note: If the organization on account 04 takes into account R&D results that cannot be recognized by intangible assets, information about them is reflected in a separate section of Form No. 5.
FILLING IN BALANCE SHEET 2017
An example of a balance sheet completed by experts is of interest to many accountants, both beginners and experienced, especially if a difficult situation arises.
Examples of balance sheets with entered indicators can be seen on almost all reference and legal systems websites. In addition, an example of a balance sheet is a form automatically filled by an accounting program. However, Form 1 is filled out in this way, Balance Sheet for 2015 7. This requires verification. In order to execute such an investigation and properly configure its filling in the program, it is necessary to understand the entire mechanism of creating a balance sheet.
Let us consider how to create an accounting balance using an example of the organization's accounting data for the interim reporting date for the final months, for which the financial results are routine operations after necessary .
Suppose we are talking about an organization engaged in manufacturing and wholesale trade.
The uniqueness of his credibility is due to the fact that he:
OS and intangible assets;
Invests capital;
Has invested financially;
Creates reserves for depreciation of goods and materials and financial investments, reserves for doubtful debts;
Creates a reserve for holiday payments;
Takes loans from banks;
VAT refund;
Receives reimbursement of paid costs sick leave from FSS;
PBU 18/02 applies;
There is profit for previous years;
The loss is based on the results of the work for the reporting period of the current year.
Let us look at your accounting data as a reporting account with a breakdown by accounting accounts in relation to the current version of the account as table, approved by the order of Finance No. 94N of the RF Ministry.
The table will contain detailed data on debit and credit balances that, for simplicity of presentation, are not broken by the subcontinent and are rounded to thousands of rubles without decimal places.
Account account number
debit balance
Amount deposited
pay attention
fixed assets
depreciation of fixed assets
Intangible assets
Depreciation of intangible assets
capital investments
Deferred Tax Asset
Material stock
Allowance for loss of inventions
VAT on purchased property
Incomplete production
selling expenses
Cash on current accounts
Special accounts. 100 - Long Term Deposit
financial investment. Of these 107 are long term, 207 are short term.
Provision for loss of financial investment. Of these, 20 - for long term, 42 - for short term.
On credit - loans to suppliers, on debits - advances transferred to them.
On debit - buyers' loans, on credit - advances received from them.
Provision receivable for doubtful accounts
Short term loans with interest on them. Debit 18 - Payment of interest.
Long term loans with interest on them. Of these, 2,342 - with a remaining maturity of more than 12 months, 505 - with a remaining maturity of less than 12 months, 157 - interest on all long-term loans .
Calculation with budget. Debate - overpayment of taxes and the amount of VAT on the loan, on the loan - the debt in the budget.
Settlements with money. On debit - overpayment of contributions and compensation amount from FSS, on credit - money for loan
Payments to personnel for salaries. Loan to employees
Calculation with accountable persons. On debit - the amount released for the report, on credit - loan to the accountable persons on the advance report.
Payments to personnel for other transactions. 150 is a short-term loan issued to an employee.
Settlements with other debtors and creditors. On debit - interest on loans issued and VAT on advances received, on credit - loans and accumulated wages on buyers' claims.
deferred tax liabilities
Authorized capital
Reserve capital
Retired earnings of previous years
Reserved for future expenses. 972 - Reserved for holiday payments with a usage period less than 12 months.
Future expenses
Profits and losses of the current period. 70 - Loss.
Below you will see what the enterprise's balance sheet filled as an example of the 2017 sample and compiled from this data will look like on the reporting date.
Balance sheet section
Amount on reporting date
I. Non-Current Assets
Intangible assets
fixed assets
financial investment
55 + 58 (long term) - 59 (long term)
Deferred Tax Asset
Total for Section I
Second. Current assets
10 - 14 + 20 + 41 + 44 + 97
value added tax
Receipts
60 + 62 - 63 + 66 + 68 + 69 + 71 + 76
financial investment
58 (short term) - 59 (short term) + 73
Cash and cash equivalents
Total for Section II
Third. capital and reserves
Authorized capital
Reserve capital
retained earnings
Total for Section III
IV. Long term results
Borrowed money
deferred tax liabilities
Total for Section IV
V. Short-term commitment
Borrowed money
Accounts payable
Estimated liabilities
Total for Section V
The accuracy of filling the Balance Sheet Form 1 on the 2017 form can be checked arithmetic. You can do this in two ways: by the total amount of debit balance and by the total amount of credit balance.
While examining the first method, it is necessary to deduct the values related to the regulatory items (depreciation, allowance for loss) from the total amount of debit balance on accounting accounts, ie. Credit 02, 05, 14, 59, 63, and the balance on the reporting period loss (debit balance on account 99). The result should be equal to the balance sheet asset total.
A similar formula is applied when examining the second method: the credit balance on regulatory items (02, 05, 14, 59, 63) and the amount of loss for the reporting period (debit balance on account 99) credit balance on accounting accounts The amount is deducted from the total amount. ... The result should be equal to the total of the remaining liability.
We investigate: 24,033 - 1,017 - 57 - 101 - 62 - 1,115 - 70 \ u003d 21,611.
If the above accounting data is related to annual reporting, their only difference will be the absence of data on account 99 - due to balance sheet reform at the end of the year. The loss, which is shown on account 99 in the assumed example of the balance sheet, will reduce the amount of previous years' profit on account 84 after the correction. In this case, the amount will remain the same in the balance sheet, but the data will be taken only on 84 accounts.
The balance sheet Form 1 on the 2017 sample form, completed automatically in the accounting program, must be checked. To do this, its figures are compared to data obtained from consolidated balance sheets for accounting accounts constituted as reporting accounts. To select data on asset analytics, financial investments, debt, excess capital, reserves, balance sheets are used for related accounting accounts. The greatest difficulty is examining the correctness of the formation of extended balances on accounts for accounting for settlements with counterparts. Here you have to summarize both the balance of personal accounts and the debt of specific counterparts, for example, on account 76.
If the organization considered in our example is an SME, it has the right to produce a report in a concise (simplified) form. Then the balance sheet of the filled enterprise for example of the 2017 sample would look like this.
Balance sheet lines
Amount on reporting date
The formula for calculating the amount from the numbers of accounting accounts from which the values of the balance are taken
Tangible non-current assets
Intangible, financial and other non-current assets
04 - 05 + 09 + 55 + 58 (long term) - 59 (long term)
10 - 14 + 20 + 41 + 44 + 97
Cash and cash equivalents
Financial and other current assets
19 + 58 (short term) - 59 (short term) + 60 + 62 - 63 + 66 + 68 + 69 + 71 + 73 + 76
capital and reserves
80 + 82 + 84 - 99
Long term money borrowed
67 (Loans with maturity remaining over 12 months)
Other long term liabilities
Short term borrowed money
66 + 67 (loans with balance maturity of less than 12 months) + 67 (interest on all long-term loans)
Accounts payable
60 + 62 + 68 + 69 +70 + 71 + 76
Other short term liabilities
To be submitted to state statistics officers, the remaining lines must be coded in a separate column of the form. The codes used in full are given in Appendix No. 4 to Order No. 66n of the RF Ministry.
BALANCE SHEET FOR USN 2017
Simplified accounting and reporting is not related to taxation; It can be conducted by firms on a simplified taxation system and other methods including general. This opportunity is offered to small businesses, non-profit organizations (excluding foreign agents) and Skolovo participants.
According to Federal Law Number 209-FZ, small businesses include organizations with up to 100 employees. And with income without VAT up to 800 million rubles. In this case, the organizational and legal form can be: Individual entrepreneurs, non-profit organizations or LLCs, joint-stock companies do not have the right to use simplified accounting. However, only individual entrepreneurs are not allowed to keep accounting and are not allowed to submit financial statements anywhere (Article 6 No. 402-FZ).
The requirements of legal entities on simplified simplification are strict: their revenue should not exceed 79.74 million rubles in 2017, and the cost of depreciable real estate - 100 million rubles. So the simplified balance sheet can be prepared according to the light scheme provided for Federal Law No. 402-FZ and Order No. 66n of the Ministry of Finance. However, the details of the reporting are left to the discretion of the LLC: both absolute and short options are acceptable.
Annual Form for Individual Entrepreneurs and LLCs on Simplified Tax System:
A regular report on 3 pages with multiple appendices or a simplified if necessary on 2 pages with explanations (for example, in case of loss)? Depending on the activities of the organization and the accounting accounts used by it: If rare accounts are used that are not available in an abbreviated form of the report, it is better to use the full version. For firms engaged in common activities such as trade, transportation, or construction, the lighter version of the form fully reflects the results of financial activities.
Do I need to report to SP on a simplified version? This is not required, but if you wish, you can generate reports in any form based on the data in the income (and expenditure) book.
Can NPOs report in a simplified manner? Yes, instead of a report on financial results, NPOs fillSimplified report on the use of targeted funds. The lighter version is much smaller. You can see how to correctly fill the balance of NCOs on the simplified taxation system in the example above.
How to create a simplified balance sheet for USN for 2017
First you need to close accounting. Reporting period ... To balance the balance, close 90, 91 and 99 on 31 December of the reporting year - this is called Reformation. For a simplified balance sheet under STS, this process is regularly followed for the same. The required postings are presented in the table, an example of filling in the income statement based on these postings. 2. For such entities, subaccounts for value-added tax and excise duty (90–3, 90–4, 91–3) are irrelevant.
Table - Posting during correction:
Before drawing a balance sheet under STS, the form is downloaded, for example, from the state website of the Federal Research Service's State Research Center. Form data can be entered on a computer or automatically through an accounting program.
The deadline for depositing the balance under the simplified taxation system in 2017 expired on March 31, and for 2017 it should be submitted by March 31, 2018. Companies do not report on a simplified basis on a quarterly basis. The financial statement must be submitted to the Federal Tax Service and Rosestat (along with statistical ones). For some organizations, balance sheet data are public, for example for NPOs, and they need to be published in print media. However, most general organizations do not require this.
Step-by-step filling of the balance sheet under the simplified taxation system for 2017
As per simplified simplification the information on the first two pages of the new financial statements for 2017 should contain all information about the organization and summary accounting data.
Drawing a balance sheet under the simplified tax system for 2017 implies only 5 types of assets and 8 types of liabilities. Inactive accounts have been expanded compared to the previous account. The two added items "fixed fund" and "real estate fund and" movable property »are necessary to expand the assets of the organization. They should indicate the figures for funds set for the purpose of capital repair, modernization or innovation of immovable properties. In addition, many organizations must record the value of real estate or vehicles on the balance sheet.
Please note: The line code corresponds to the account for which it has the largest specific weight. For example, an enterprise has intangible assets of 100 thousand rubles. (Code 1110) and financial investment for 50 thousand rubles. (Code 1170). In line the report "intangible, financial and other non-current assets" will be indicated to code 1110, but a total amount of 150 thousand rubles has been recorded. On both accounts.
The company's income is shown in the income statement (Fig. 2). It is filled with a simplified balance sheet under the simplified tax system in 2017, also known as Form 2, Profit and Loss Statement.
A sample balance sheet ending in 2017 under the simplified taxation system
Financial statements of a profitable company for 2017 on a simplified form (complete set, thousand rubles).
Financial statements of loss-making firm (STS "income minus expenses"). A sample filling Form 2 at a loss is slightly different from the "profitable" option. There is no difference in the balance sheet of an LLC under STS for 2017.
Be prepared to give clarification to the tax inspectors in case of loss. You can immediately prepare an explanatory note about the reasons for their occurrence. Enterprises and individual entrepreneurs using simplified governance are not required to accomplish this. Losses can be explained by writing overdue receipts etc. Tax officials can also clarify your intentions to correct the situation.
BALANCE SHEET CODE 2017
The accounts of the financial statements, approved by serial number 66n, include, first, the company's balance sheet and so-called Form 2 - A Report on Financial Results. The form is provided for reporting the calendar year and the article contains the necessary information, the significance and details of which are established independently by the organization.
Important! Small businesses have the right to submit reports, including Form 1 of accounting, in a simple way. This means lack of detail in the articles, aggregation of indicators and filling in of the items.
Data for Reflection 1 in the form of financial statements are mandatory, of which the form must be filled for the year and submitted to the tax office, the codes and accounts in the table are collected by:
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 0, 0,
capital reserves
Calculation. 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
Calculation. 10, 11, 20, 23, 21, 29, 41, 43, 44, 46, 45, 16, 15, 97, 19
Other long term liabilities
Calculation. 60, 62, 73, 75, 76, 96
Cash equivalents and money
Calculation. 50, 51, 52, 55, 57
Short term borrowed funds
Financial and other current assets (OA)
Calculation. 55, 58 and 59 (in the short term), 73, 60, 62, 68, 69, 71, 73, 75, 76, 50, 76, 94
Accounts payable
Calculation. 60.62, 68, 69, 70, 70, 71, 73, 75, 76
other payables
Calculation. 79 (trust management agreement), 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. The annual form , among others, highlights an explanatory note - Form 5 of the financial statements. However, you will no longer receive the form, as this form was canceled as normal. There are now so-called explanations for the balance sheet, an example of which is the Ministry of Finance's 66 no. Appendix No.3 is given for the order of. It can be downloaded below. Explanations do not need to be met by small businesses that are not covered by statutory audits ; Business activities not included in public organizations .
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 markings of modern forms are arbitrary. Previously he had acquaintances with all accountants, now he is said to be out of habit.
HOA 2017 BALANCE SHEET
The homeowners association, TSN (represented by the board), is obliged to keep accounting records and prepare financial statements. This is stated in Article 1 of Article 32 of Rule No. 7-FZ and Para 7 of Article 148 of the Housing Code of the Russian Federation, the letter of the Ministry of Construction of Russia No. 10407-ACH / 04. This applies to participation in both general system taxation, and simplified (Law no. 402-FZ, Notice number PZ-10/2012 of the Ministry of Finance of Russia, Letter No. 03-11-11 / 117 of the Ministry of Finance of Russia). At the same time, when making indicators of accounting (financial) statements, it is necessary to take into account the recommendations of the Ministry of Finance of Russia set out in information number PZ-1/2015.
The structure of HOA reporting (TSN) depends on whether the authority exercises the right to keep the partnership in a simplified manner.
The partnership maintains accounting in the normal way
The annual accounting (financial) statement of the HOA (TSN), which conducts accounting in a general way, including balance sheets, reports on the intensive use of funds and appendices (section 2 of article 14 of Law 402-FZ).
The Appendix of the balance sheet contains the changes in equity, a description of cash flows and the details described in the text and (or) tabular forms. This conclusion comes from paragraphs 2 and 4 of the order of the Ministry of Finance of Russia No. 66N.
Thus, HOA (TSN) annual accounting (financial) statements include:
Balance sheet;
- Explanation for the balance sheet;
- statement of changes in Equity;
- cash flow statement;
- Report on targeted use of funds.
Interim Accounting (Financial) Reporting HOA (TSN) includes the balance sheet.
The partnership maintains accounting in a simplified manner
The HOA, TSN (as non-profit organizations) has the right to implement a simplified accounting procedure (Section 2, Part 4, Article 6 of Law No. 402-FZ).
For partnerships that enjoy this right, the financial statements are as follows:
Balance sheet;
- Statement of financial results;
- Report on targeted use of funds.
In addition, you need to use simplified forms of these documents, which are given in Appendix 5 to the order of the Ministry of Finance of Russia.
Tax reporting
Tax reporting must be submitted by HOA (TSN). Regardless of the applicable taxation system, the partnership is obliged to submit information on the average number of tax office employees (regardless of their availability), as well as submit a certificate in 2-NDFL form (each employee who received the income). And calculations in 6-NDFL form.
The rest of the structure of tax reporting depends on the taxation system that the partnership applies.
Tax Reporting: OSNO
The HOA (TSN) must submit a profit tax declaration, as this obligation does not depend on the availability of taxable income in the current reporting (tax) period. This conclusion follows from Article 246 and Article 1 of Article 289 of the Tax Code of the Russian Federation.
In case of Income Tax with Income Tax, prepare and submit declaration as per general rules.
If HOA (TSN) is not obliged to pay income tax, submit declaration once a year and in simplified form.
The simplified income tax declaration form includes the following leaflets:
Title page (sheet 01);
- Calculation of Corporate Income Tax (Sheet 02);
- Reports on the intended use of the property (including cash), works, services received as part of charitable activities, receipts received, targeted funds (Sheet 07);
- Appendix No. 1 in the tax return.
This follows from Article 285 and Article 2 of Article 289 of the Tax Code of the Russian Federation, Para 1.2, Serial No. 7-3 / 600 of the procedure approved by the Order of the Federal Tax Service of Russia.
In the general taxation system HOA (TSN) is recognized as a VAT taxpayer (section 1 of Article 143 of the Tax Code of the Russian Federation). Consequently, the partnership is obliged to submit a VAT return (clause 1 of Procedure 1) approved by the Order of Russia's Number Tax Tax Service.
As to the remaining tax returns, the obligation to deposit them depends on whether the partnership has a taxable item.
Tax Reporting: U.S.N.
On a simplified basis homeowners associations (TSN) are recognized as donors of a single tax (section 1 of Article 346.12 of the Tax Code of the Russian Federation).
Consequently, the partnership is obliged to annually make a declaration on the tax paid in connection with the application of the simplified taxation system to the tax office. Further, the obligation to submit the declaration does not depend on the availability of income and expenditure recognized in the current year under the simplification. This conclusion comes from the provisions of Article 1 of Article 346.19 and Article 1 of Article 346.23 of the Tax Code of the Russian Federation.
In addition, a partnership on a simplified basis requires keeping a book of income and expenses. This is described in Article 346.24 of the Tax Code of the Russian Federation and Article 1.1 of the procedure approved by serial number 135 of the Ministry of Finance of Russia.
The homeowners associations (TSN) are not recognized as payers of income tax, property tax and VAT on a simplified basis (section 2 of Article 346.11 of the Tax Code of the Russian Federation). Therefore, listing homeowners association (TSN) is not required to submit declarations. An exception is provided for participation for which the property has a tax basis defined as Castral Value (section 2 of Art) 346.11 of the Tax Code of the Russian Federation. For such property, you will have to pay tax and submit declaration form as per normal procedure. As to the remaining tax returns, the obligation to deposit them depends on whether the partnership has a taxable item.
Insurance premium reporting
Since the HOA (TSN), to perform its statutory activities, attracts hired employees whose wages are included in the HOA (TSN) annual estimate of income and expenditure, participation in relation to its personnel is mandatory Acts as an insurer for pension (social, medical) insurance (Article 6 of Law) No. 167-FZ, Article 2.1 of Law No. 255-FZ, Article 11 of Law No. 326-FZ).
It should be noted that simplified participation may impose lower rates of insurance premiums if the management of real estate is their main activity (Part 8 of Part 1 and Part 3.4-FZ of Article 58 of Law No. 212, Sub of Part 4 - Article 8) Part 12 of Art. 33 of Law No. 167-FZ). At the same time, mandatory payments by owners of premises for maintenance and repair of common property and for utilities are related to income from HOAs (TSN) activities in real estate management. Similar explanations are contained in the Ministry of Health and Social Development of Russia, letter number 800-19 (sent by the FSS letter of Russia's FSS number 15-03-18 / 08-3638 for use in the work).
Like other policyholders, the homeowners association (TSN) provides appropriate reports on insurance premiums (section 2 of article 14 of law number 167-FZ, article 4.8 of law number 255-FZ, article number 326-FZ of article 11 of article number 24 Is bound to submit suitable for)).
Statistical reporting
Non-profit organizations are charged with compilation statistical reporting ... This is stated in para 1 of Article 32 of Law No. 7-FZ. Consequently, the HOA (TSN), along with other organizations, should report to the statistics authorities.
information disclosure
The homeowners association (TSN) is obliged to disclose information on key indicators of its financial and economic activity. This is stated in Article 10 of Article 161 of the Housing Code of the Russian Federation. This should be done as per the standard approved by RF Government Resolution No. 731.
Disclosure of the information suggests that it provides access to an unlimited number of individuals (section 2 of the standard, number 731 approved by the government's decree of the Russian Federation).
HOA (TSN) is obliged to disclose the information by posting:
At one of the following sites: an authorized regional department or local government body;
- stands on information located in an apartment building.
The forms by which the information should be posted are approved by the Ministry of Construction of Russia (section 8 of the standard approved by the Russian Federation Government No. 731). The current forms are given in the order of the Ministry of Construction of Russia, serial number 882 / PR.
The process of disclosing information about its activities is set out in the Regulations approved by Order No. 124 of the Ministry of Regional Development of Russia. At the same time, newly created TSNs should not disclose information more than 30 calendar days from the date of state registration (section 9 of the standard approved by Resolution No. 731 of the Russian Federation).
Information on the activities of organizations managing apartment buildings should be available for 5 years. If any changes have been made to the disclosed information, publish them to the same source (on the Internet - within 7 working days, on stand - within 10 working days).
It is stated that sections 5.1, 6, 15 and 16 of the standard approved by the government decree of the Russian Federation number 731.
In addition, HOA (TSN) is obliged to provide information in written (electronic) form at the request of interested parties. The process of disclosing information through inquiry is set out in section 17-23 of the standard approved by decision number 731 of the Government of the Russian Federation.
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The balance sheet is considered the main component of the financial statements, and it displays all the economic activities of the enterprise for a given time period. Thanks to a well-written document, it is possible to determine whether the company's work was successful.
At its core, balance sheet is the main form of reporting. The document contains several abstract tables, which include information about the company's cash assets, debt obligations and total profits. It should be noted that the balance sheet is prepared for a fixed period, and only carries information that corresponds to a certain period.
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The balance is the established form , and therefore for this type of documentation it is necessary to fill it with an eye for legal requirements. In the event that a document is incorrectly prepared, and contains errors, it may negatively affect the activities of the economic entity overall.
GENERAL POINT
A balance sheet is an official financial document that contains data on the activities of a production structure for a specified time period. This document is mandatory and must be registered with the Federal Tax Service. As a rule, the balance sheet most often analyzes data on the enterprise for the calendar year, although it is allowed to draw interim documentation for the reporting period.
The balance sheet form is approved at the highest legislative level, and the document has two subgroups: assets and liability. First displays all property owned and used by the company, distributed by structure and location. But the second section classifies available resources according to their sources.
It should be noted that for Russian companies, the balance sheet is a mandatory document, and should be submitted to authorized bodies to examine the effectiveness of the structure. If the document was not presented to the Federal Tax Service, the company's activities may be suspended.
The balance sheet, with which the enterprise reports on the work done to the state, is compiled according to Form 1 or 0710001 (the legally approved title of the document). Given that the activities of different companies can be classified according to several criteria, it is allowed to use both full and simple forms of documentation.
It is quite natural that most entrepreneurs try to work according to a lighter scheme, and for this they use a simplified reporting form.
However, as per legal requirements, this option is offered only for those legal entities that meet the following criteria:
The share of authorized capital which is under the control of the legal entity does not exceed 25%;
Quantitative expression of hired employees does not exceed 100 people;
The total revenue of the enterprise is within 400 thousand rubles, and does not exceed this figure.
For all other matters, you will have to fill the Form 1 statement in full. Otherwise, it will be treated as a violation of the current legal framework, and the offender will be punished according to the law.
EXISTING SPECIES
In accordance with the requirements of Federal Law No. 402 dated 01.01.2013, the financial statements must cover all data about the financial condition of the analyzed business entity.
And to achieve the prescribed work, the basis of preparing the balance sheet will work, and the following reporting should be included in the final document:
Annual data on company work;
Annual reporting for organizations whose work does not include achieving maximum profits (non-profit structures);
Interim reporting, which is compiled for a fixed period of time (3, 6 months, etc.);
Internal Reporting.
If we talk about the documentation, which will produce the report overall, it can be described as:
In turn, in addition to the traditional balance sheet, the following types of reporting documentation are distinguished:
Balance of income and expenditure Refers to the amount of cash received in the organization and the amount spent on various purposes.
Gross and net balance In the first case, the document is used to improve information functions, but in the second, it allows you to determine the true value of all the assets of the company.
Opening balance Compiled at the beginning of the company's work. It displays all the resources with which the organization begins to operate.
The last Contains data for a predetermined period of time.
Liquidation balance Assesses the financial condition of the enterprise, which will come into existence soon.
Turnover balance The movement of money within the company is analyzed.
Preliminary document Compiled based on current performance indicators. It shows what performance results can be achieved at the end of the reporting period while maintaining current operating conditions.
Interim balance Preparation to complete the financial year .
Remaining documents The company's property values and sources of their formation are characterized.
Integrated This is achieved by combining indicators for many business entities. The most frequently used are government institution controls and statistics.
MAIN SPECIFICS OF REGISTRATION
NECESSARY CONDITIONS
Any business that sets itself the task of achieving the highest possible profit uses a workflow sheet as an integral part of the workflow. As per established legal requirements, this reporting form is mandatory for all structures whose work is aimed at profit making.
Financial statements are thanked for careful analysis and control over all processes occurring in the company. In view of this, apart from the balance sheet, it should include other documents related to the use of cash, expenditure of material and intangible resources, and movement of capital.
In 2013, a resolution approved by Russia's Ministry of Finance was adopted, according to which all trading entities were obliged to submit accounting documents for the control of authorized state structures. At the same time, it is indicated separately that organizations that are classified as "small" businesses may present the report in a different form, known as simplified.
If the enterprise used a simplified tax system at the time of approval of the proposal, and did not manage to report in the prescribed form by 2019, the legislator required the restoration and confirmation of all financial documents for the past several years.
After the adoption of federal law number 402, reporting is presented once per year, and the document does not require an explanatory note. After one financial year, the company must submit the entire balance sheet to the tax service within 3 months. If the deadline is not met, financial measures will be taken against the company.
FORMATION OF A LIQUIDATION ACCOUNT
In the event that the activity of the enterprise was found to be unsatisfactory, and its owners made a unanimous decision to terminate the work, you need to know that the process is under the full control of the state. In view of this, liquidation should be in keeping with the requirements specified in Federal Law No. 129 and Art. 61–64 of the Civil Code of the Russian Federation.
Based on the original rule, upon completion of the settlement transaction with creditors, the liquidation commission responsible for the termination of the company's activities will have to create a liquidation balance sheet, which will display all the data of the company's work at the time of its closure.
This document is approved either by the body that initiated the liquidation, or by the members of the company's founding council. However, it is worth noting the fact that a special form has not been provided for this report, and it is therefore rational to use the form that is standard for the annual balance sheet.
A liquidation account has certain characteristics, in particular:
The liquidation balance is automatically recognized as the inventory, which means that it is formed based on the results of the inventory and takes into account the requirements of Art. 12 № №129.
The remaining pieces may not include the remaining pieces, so every effort should be made to get rid of them as soon as possible.
When creating a liquidation account, the value of the asset is established, which will allow us to conclude what was the main reason for the liquidation. Therefore the valuation of the company's assets in the liquidation balance sheet will be completely different from standard reporting.
RELATIONSHIP WITH OTHER DOCUMENTS
All forms of financial statements as a whole are closely related. When compiling and filling the balance sheet, all data on reporting results needs to be taken into account to determine the same result.
Thus, all indicators that in one way or another play an important role in the accounting of an enterprise, should be grouped according to appropriate forms. In addition, each of them will have an independent purpose, but look at other reports at the same time.
Often the nature of the relationship between forms of reporting documentation has been defined as logical and informative. In this case, the logical connection would be due to the fact that the double entry rule is applied when preparing the document. This means that the same data will be replicated across multiple reports at once.
If we analyze the relationship characteristic of the balance sheet, it will have the following structure:
In addition to the fact that close links are available to the main reporting forms, relationships will also be established between individual balance sheet items. This will be reflected by the fact that some lines in the document will be defined as adding or subtracting other lines.
Balance Sheet Filling Sample:
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AN EXAMPLE OF FILLING A BALANCE SHEET FORM
The approved form of the balance sheet in 2019 should be completed in such a way as to comply with all the requirements of the legal framework. And this operation begins with filling in the required details ... After that, you can proceed to display all the necessary indicators for the financial activity of an economic entity.
With all this, it is important to pay attention to the basic rules:
The data must be displayed in the document at the beginning of the reporting period and be consistent with the information available at the end of the previous period.
The totals for subsections "assets" and "liability" must be completely the same.
All information must be presented in extended form. In any case the presence of offsets between balance sheet items is not allowed.
All data presented in the balance sheet must have appropriate documentary evidence.
The reporting document will include several different lines, the main ones being:
At the end of the document, totals are performed, which should be equal for all subsections. This means that the total value of assets and liabilities should be the same and not different.
To understand how the document is filled, you need to download the form for free on specialized Internet sites dedicated to accounting issues and study the sample in Word (Word).
OTHER REQUIREMENTS
Regarding the rules for compiling the balance sheet, the legislator puts forward rigorous requirements that must be taken into consideration and reflected in the final document.
In particular, some details are required for the document:
oKUD classifier and type of activity of the firm;
The exact date on which the report was produced (as a rule, it is the first day of the coming month or the last day of the present);
Data on the organization, namely the full name of the structure, the tin, the organizational form, the form of ownership, the exact location (it is important that all presented data components correspond to the information specified in the document);
A mark on the date of acceptance and approval of the document, as well as the date of sending the balance to the tax service;
Specific unit of measurement (thousand or million rubles).
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 No. 57n).
For more information on using 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 the restructuring companies… merges (takeovers) in the initial balance sheet of the company resulting from the restructuring…
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It is known that the annual accounting (financial) statements include a balance sheet, a report ... accounting methods, including simplified accounting (financial) statements - a balance sheet and a report ... all active-passive in the balance sheet Accounts should be marked "Detailed". »Balance. ... Debt is reflected in the balance sheet as short-term liabilities, ... they are exclusively in accounting practice. For example, balance sheet indicators and reports ...
Cow Hire: Accounting
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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. So, ... the organization's policy "accounting methods chosen by the organization" ... the branches allocated to a separate balance sheet keep their accounting records independently, but ... they are transferred to its balance sheet . Branch account will be ...
Features of presentation of financial statements in 2018
Topics include: Indicators indicated in the balance sheet, Statement of financial results ..., Provision has been made for the formation of reserves, reflected in the balance sheet of reporting entities Specified minus ... Accounting and Financial (Statement) Statement preparation and operation preparation. Balance sheet. The provision p ... that assets and liabilities are presented in the balance sheet with a division over the long term ...
Audit of annual financial statements of organizations for 2018
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General rules Annual accounting (financial) statements include a balance sheet, a report ... the functions of state accounting regulatory bodies. Annual accounting (financial) statements are prepared ...) Regulations on accounting and financial reporting in the Russian Federation ... Regulations on maintaining accounting records and financial statements in the Russian Federation ... Maintaining accounting records and financial statements in the Russian Federation Regulations on keeping. ..
While conducting accounting, an economic entity should prepare a mandatory reporting form for certain dates. These include the balance sheet. Many state and regulatory authorities consider it one of the main documents. Therefore, the accountant should know how to fill the balance sheet, which accounts to keep and where.
The balance sheet is one of the forms that are included in the accounting package. By law, any legal entity, whatever its organizational form and chosen tax regime, must fill these reports and send them to the tax and statistics authorities.
In addition, such duty is assigned to non-profit structures and bar associations.
Balance sheets and income statements are set up only as an alternative to entrepreneurs as well as divisions of foreign companies opened in Russia. But the law does not prohibit them from dragging and moving these forms on their own initiative.
Care! In previous years, the law allowed some business entities not to report. However, now these concessions have been canceled. If a subject is classified as a small enterprise, reporting must still be prepared, only this can be done in a simplified form. At the same time, balance is still mandatory in this case, and it is still required to be submitted to regulatory authorities.
REMAINING DUE DATES
The rules stipulate that the balance sheet report, Form 1, should be sent by March 31 of the previous year in the general reporting package that comes after reporting.
At the same time, this period is mandatory when transferring the balance for tax service and for statistics.
Under certain conditions, an audit report is required to be submitted for the data along with the accounting statements. This must be done within 10 days, but no later than 31 December of the year that follows the reporting year.
For some organizations, according to the type of activity they perform or other criteria, it is imposed not only to prepare and present reports to government agencies, but also to publish them. For example, firms acting as tour operators must submit documents to Rostarud within 3 months after the approval of the statements.
Care! The law also sets separate reporting timelines for organizations registered after September 30 of the year. Due to the fact that the calendar year will be treated differently for such companies, they will be required to file a report for the first time before 31 March of the second year after registration.
For example, Imperia LLC was recorded in the Unified State Register of Legal Entities on October 20, 2017. For the first time, the firm will have to prepare a package of financial statements by March 31, 2019.
As a rule, a balance sheet is prepared based on the results of the company's work for the year. However, it is allowed to be pulled not only every quarter, but, for example, monthly. In this case, these documents will be named intermediate. Such documentation is usually needed when assessing banking organization solvency, company owners, etc.
WHERE PROVIDED
The law stipulates that the Balance Sheet Form 1 and Form 2 Profit and Loss Statement, as well as other mandatory forms that are part of the financial statements, must be submitted:
Tax Service - Documents are presented at the place of registration of the company. If a company has separate subdivisions or branches, they do not submit reports in their place, and only the parent company presents summary reports. This should also be done at its registration address.
Statistics - At present, submission of financial statements to Rosestate is strictly mandatory. If this is not done on time, the organization, responsible and officials will be fined.
Owner, Founder - This is necessary because any annual report must first be approved by them.
For other regulatory authorities, if the provisions of the law establish the mandatory nature of the move.
Care! There are also organizations that may ask them to provide a report to take any action. For example, banking institutions, when considering applications for loans on the balance sheet, assess a company's solvency.
Some large companies, when closing contracts for the provision of supplies or services, ask their future partners to provide 1 balance sheet Form 2 profit and loss statement. However, it is at the discretion of the administration.
On the other hand, a large number of services provide the ability to test organizations and entrepreneurs using TIN or OGRN codes. All information is selected from previously submitted reports.
DELIVERY METHODS
The OKUD 0710001 form can be sent to government agencies in the following ways:
Personally in the hands of an employee of the Federal Tax Service or Statistics;
With the help of valuable postage - an inventory should be included in the letter, it should also have monetary value;
Using the Internet - The company must have a digital signature, as well as an agreement on data transfer with a particular operator. You can also submit a report directly through the tax website, but this will also be required. If the company employs 100 people or more, the report must be sent electronically.
Read also:
Employee has to pay VAT from the workbook purchased!
BALANCE SHEET FORM 2018 FREE DOWNLOAD
Download Balance Sheet Form 1 in Word format for free.
2018 free download in excel format (no line code).
2018 free download with excel string code.
Download for 2018 in PDF format.
HOW TO FILL THE BALANCE SHEET AS PER FORM 1
TITLE PART
Filling is performed according to the following scheme. After the name of the document, the date on which the data is entered is placed below. In the table on the right, you must indicate the actual date of filling. This is done in the "Date (Day, Month, Year)" column.
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The following is the full name of the organization, and then in the table - this. Below, in the table here, you need to put the company's TIN down.
Then you need to put down the name of the organizational form as well as the form of ownership. You need to enter the corresponding code in the table. For example, if it is an LLC, you must put code 65 down. Private property corresponds to value 16.
In the next column, you enter what units it will choose the amount of money in the balance sheet - thousands or millions of rubles. Here you have to enter OKEI code in the table. The last line is for recording the address of the organization.
PROPERTY
FIXED ASSETS
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In line 1110 "intangible assets", the balance of account 04 is reflected, excluding R&D work, the balance of account 05.
P. 1120 "Results of research" reflected the balance on the sub-accounts of Account 04, where R&D work is taken into consideration.
Page 1130 "Intangible Search Query" Subcount No. but balance of Account 08 for material cost discovery work.
P. 1140 The balance of Account 08 in "Content Search Query" is reflected on the subaccount of material costs for the prospecting work.
In the "Fixed Assets" line of 1150, the balance of Account 01 decreases.
In line 1160, "Income investment in MC" reflected the balance of account 03, subtracted from the balance of account 02, the subaccounts related to the deposit of assets responsible for income investment.
Line 1170 depicts the balance of Account 73, reflecting the balance of Account 58, account balance less than 59, as well as interest-bearing loans for a period of more than 12 months.
Line 1180 reflects the balance of "deferred tax assets" account 09. This is allowed to be reduced from the account balance of 77.
In 1190 "other non-current assets" may be shown to any other indicator related to this section, but cannot be attributed to any of the specified lines.
Attention! On page 1100, you need to write and write the total for the section, namely 1110 through 1190.
CURRENT ASSETS
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This section shows information about the company's short-term assets.
Page .. 1210 "list" contains total:
Balance 10 on the debit account, from which you will have to deduct the value of the remaining account. 14, add the remainder of the count. 15 was corrected on the count. Sixteen.
The debit balance on cost accounting accounts is 20, 21, 23, 29, 44, 46, reflecting the quantity of unfinished products.
Balance on debit account is 71 (minus 42) and counting. 43, indicating the value of goods and finished goods.
Reflecting products shipped to the remaining 45 customers in the account.
P1220 "VAT" includes account balance. 19, which refers to the amount of VAT purchased Physical assets , functions and services.
In art. 1230 "Accounts receivable" refers to the following accounts information:
62, 76 Balance on debit of accounts, showing short-term receivables from buyers, taking into account indicators. 63 "Provision for long-term debt"
The balance on the debit account is 60, 76, which records the amount of advances sent to suppliers.
Debit balance of account sub-account. 76 "Insurance Settlements".
The balance 73 in the account, indicating the debts of the company's personnel, for which the loans are received, excluding the amount of loans.
Balance 58 of the account "loaned", including loans on which no interest is charged.
Balance 68 and 69 on debit account, indicating overpayment of mandatory payments in the budget.
Debit balance on account 71. which shows the calculation for the subport.
The remaining 75 in the account, taking into account the unpaid portion of the contribution to the authorized capital.
P1240 "Financial investment" is its purpose:
Account balances adjusted for 58 account balances. 59.
55 "deposits" in the account
Subaccount balance 73 "Settlement on debt", in the context of loans on which interest is accrued.
P1250 shows the total value for all accounts on which the company's money is recorded - the account. 50, p. 51, count. 52, count. 55, count. 57.
The balance in the "Other Current Assets" account in line 1260 which is part of the property, but was not reflected in the above lines.
In page 1200 of this report, you need to add and reflect all the values of the indicators in section II from sections 1210 to 12 to 0.
Attention! P1600 "Balance" refers to the balance sheet currency, determined by adding the values of the sum lines of the asset classes: page 11300, page 1200.
INACTIVE
CAPITAL AND RESERVES
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In 1310 "authorized capital", the amount of capital of the company, indicated in the registration documents of the economic entity, must be recorded. This is reflected in the credit account. 80.