trial balance - a financial document, which reflects the accounting balances of the various accounts of the account on the first of the year, quarter or month.It also reflected buhschetam balances at the end of the reference period and current momentum (this income and expenditure) for the defined period.
Depending on the reporting period, turnover balance sheet can be monthly, quarterly or annual summary.All
actually made business transactions are entered in the document.At the same time turnover balance sheet conducted in strict accordance with the provisions of accounting and accounting policy of the Russian Federation, approved and applied in the organization.
How to create a trial balance right?At the beginning of the activities of any new enterprise turnover balance sheet is zero and has no turnover on the accounts.After registration of the notary public the amount of the authorized capital of the enterprise is actually reflected in the loan account 80 (Organization of the Criminal Code) and correspondent debit account number 75 (Accounts Receivable, creditors) as regards the sum of contributions of each of its founders.The actual introduction of the company participants fixed deposits credited to 75 and the following accounts in the debit account.Depending on the type of asset is introduced may be the main means (01), intangible assets (04), materials (10) Products (41) and others.
For example, the company was registered.The amount of authorized capital is 75,000 rubles.The company has three founders.The first founder of the share is 45%, the share of the second 35% and third - 20%.The authorized capital is the money, goods and materials and fixed assets.The first founder of the deposit cash, and the remaining inventory values (fixed assets and commodities).The sum of 75,000 rubles will be reflected in the debit account 75 and credit account 80. If a company has several founders, and in the context of the 75 bills the amount of the authorized capital will be reflected in their shares, respectively.As you make the percentages of participants in the company, the arrival of the money and property will be quantitatively recorded in the appropriate accounts of accounting.
1. AT 75 Km 80 - 75000 sum - registration of share capital.
2. Repayment of debt in the statutory fund of funds from the first founder.
AT 50 Km 75 - 33750 sum - making the share one of the founders of the company directly to the cashier.
AT 57 Km 50 - 33750 sum - transfer of funds from the treasury to the bank.
AT 51 Km 57 - 33750 sum - transfer money to the account of the enterprise.
3. Repayment in the statutory fund of the goods from the second founder.
AT 41 Km 75 - 26250 sum - the share of goods entering the second of the founders.
Repayment to the statutory fund the primary means by a third founder.
AT 08 Km 75 - 15000 sum - Introduction to third share of fixed assets of the founders.
AT 01 Km 08 - 15000 sum - the completion of major assets by the founder of a deposit.
trial balance all accounts and sub-accounts show balances on the first day of the period and at its end, turnover on the debit and credit over a certain time period or the period.
Thus, the current turnover balance sheet of the bank 51 in expanded form in the debit will tell the user about the amount of funds received to the account of the business run firm.According to the data reflected in the credit account, you can see the amount of money spent and recipients.In fact, the data obtained from the consolidated balance list by comparing the data at the beginning and the end of the interim reporting period, as well as using data from the current revolutions in twelve months, the annual balance of the enterprise.
Since any business transaction of the enterprise is always reflected in the credit (debit) and the liabilities (credit) corresponding accounting entries, the discrepancy between the totals in the certificate of approval speed error in accounting.Therefore, consolidated turnover balance sheet provides the basis for the calculation of tax and annual financial statements, including some mandatory forms.This is - the balance sheet (№1), gains and losses (№2), changes in equity (№3), cash assets (№4).
