The most difficult issue in the management of a limited liability company - as a bookkeeping company.The Company shall decide on the tax system: a simplified system, the basic bookkeeping or in another mode - the single tax on imputed income.You need to know at what some of these systems, the documentation shall be handed over to the tax office.The balance sheet is one of those documents - this is one of the three main forms of financial statements.The other two - a book of income and expenses (if UTII - declaration) and the profit and loss account.
Balance "fed" every year and every quarter.Society must approve the balance sheet Company at the general meeting.He surrenders when all systems and tax regimes, in addition to simplified.If the company is a small business, it can keep accounts under the simplified system of taxation.When USN balance is not necessary.However, this "rule" will change when the come into force a new law on accounting, with the beginning of 2013, and the incumbent will cease to exist.
Balance LLC is compiled on a special form, Form №1.Form №2 - it's profit and loss account.Forms can take the tax office or downloaded from the official website of the local tax authority.The preferred amount to the balance once in electronic form, you can remove the line on which the enterprise does not mean anything (neither assets nor liabilities, nor the obligations).
Quite often in the form of the balance sheet is difficult to capture all the nuances of this new column has been introduced in each of the existing forms - "explanation."In this column, you can specify a document that explains the costs and revenues produced over the past year.For example, the same profit and loss account and explanatory note.In the latter situation can be reflected in the market, which turned out to be the company.
The main balance sheet includes:
- assets (in the form of intangible and tangible developments in the form of property),
- liabilities (loans, debt obligations to customers, partners);
- liabilities (share capital, reserves).You can create separate funds, such as payroll.These funds are formed either in accordance with the law or in accordance with the constituent documents.Well, if the internal documents of the Company reflect the establishment of such funds.Otherwise fine ...
Thus, the balance sheet is reduced to listing the company at the disposal of company assets, all debts of society.The list indicated in figures (in rubles) at the beginning of the year (or quarter), and by the end of the year (quarter).Until the last day of the month (which is 30 or 31) quarterly balance has to be delivered.
before preparation and audit of the annual balance sheet of the company is obliged to make an inventory.By law, the company is obliged to inspect the property and in the case of reorganization, and similar changes.
Summing balance suggests viability of the organization in a material respect.The conclusion is clear, just look at the section of assets and liabilities.They show whether the company is able to cover their debts to fulfill obligations (liquidity).More clearly looks the section "Liabilities", for example, if the organization has significantly increased the share capital, and not at their own expense and at the expense of profits.We can see and reserve funds generated by their number.But in fact, all of the data in the form are subjected to scrutiny by special formulas determined by the Company's solvency and liquidity.Therefore, you should pay attention to its completion, reflect the actual numbers.Balance Ltd. - is an important document of the organization.
