Many Russian companies are obliged to provide the Federal Tax Service of the balance sheet.This document contains figures reflecting the pace of business, expenses and liabilities.Therefore, the balance sheet - the most important source of information to the performance level of the enterprise.How should this document be?How can look samples of balance sheets?
What is the balance sheet?
To start discuss some theoretical questions.So, before you explore the sample balance sheets, it is useful to consider the nature of this phenomenon.Under consideration of the term often refers to the methodology of grouping and classification of information that reflect the property assets of organization in financial terms.
balance sheet usually has 2 sections - the assets and liabilities.In the first recorded property distributed on the structure and location, in the second - is classified, based on its sources.The balance sheet is provided at the end of the year.
Do I make a balance sheet?
In the general case - is necessary.The balance sheet for the Russian companies - the procedure laid down in the legislation.An exception is set for IP - provided entrepreneurs conducting book of income and expense.Enterprises registered as an LLC should provide balance, even if they are working with the USN.
Forms balance
legislatively defined a key instrument by which the company must report to in terms of accounting figures to the state - a form 0710001, corresponding OKUD.Or, as it is often informally called the accountant, the form of 1. The balance sheet, a model of which we will examine in this article may also be full or simplified.On the basis of what criteria the company can choose the first or the second option of reporting?
What form to choose: full or simplified?
Strictly speaking, the choice does not depend on the preferences of the organization's management and the provisions of the legislation.Therefore, the main thing - the right to interpret them, to then fill in the correct form of the balance sheet.Of course, the firm in any case, can choose a complete scheme of drawing up the relevant type of reporting.But working with the Form 1 in this version is characterized by the incomparably greater complexity than selecting a simplified document.Companies, therefore, tend to work as much as possible for a second, simpler scheme.But for this they must meet a number of criteria:
- share of the authorized capital of the company, owned by legal entities, shall not exceed 25%;
- average number of employees for the year must not exceed 100 persons;
- firm's revenue must not be more than 400 million rubles.in a year.
only at marked points according to the company may be sent to the Federal Tax Service Simplified balance sheet.Sample filling Statements in this format we will consider later.Now we examine the specifics of preparation Form 1 in its complete version.We agree that we have to make a balance sheet for the year.Sample filling the appropriate instrument for other periods (quarter, half-year and 9 months) will generally be characterized by a similar structure.
requirements to the balance sheet
Before examining the actual algorithm compiling the required reporting to the FTS, consider some legal nuances concerning the requirements for the type of document.
So many lawyers recommend to pay attention to the following requirement: in the balance sheet must be included financial performance, reflecting the activities of all the structures of the legal person, including branches and representative offices in all towns.Another important requirement - if the balance of rents Ltd., the figures reflected in the document, to be approved at a general meeting of the company owners.Form 1 must be supplemented by an auditor's report if it is provided AS, banks or insurance companies.
We now study the fill pattern of the balance sheet.Let's start with a scheme which makes use of the full version of the form 1.
Important attributes
Thus, consideration of the algorithm necessary actions can be started with an overview of filling the very first lines of the document.In the title, Form 1 must specify the date of its composition - 31 December of the year of which shall be reporting.After that, you must specify the full name of the company, specific activities, legal form and form of ownership of the organization.Following necessary to determine the unit of measurement of financial performance.The best option - a thousand rubles.Adjacent option must be emphasized.It should specify the correct location of the firm, as well as pay attention to the instructions of the necessary codes.
agree that the balance in our example, is filled within the annual accounts of the leadership of the new company, operating as an LLC in the activation of the simplified tax system.
algorithm filling balance in full: asset
First we fill the asset.
Count 1 should not fill all businesses - only those that form the explanatory notes.Therefore, it is possible to put a dash.After this initial line.Filling their need very carefully.
Line 1110 fixed the balance of the difference between the two - in the debit account 04 and credit account 05. Do not forget that we enter values in thousands of rubles.That is, if the corresponding figure - 140,000, in line 1110 write 140.
Line 1150 must be calculated as the difference between the balance - in the debit account 01 and credit account 02. Similarly, in the box we enter the figure in the thousands.
line in 1170 to include the data corresponding to the balance of the debit account 58.
Paragraph 1100 is summed up in the lines 1110, 1150 and 1170. It is useful to double-check the numbers before adding.
Then fill line in 1210, which fixed the sum of the balances of accounts 10 and 43.
paragraph 1220 fixed number corresponding to the balance of the debit account 19.
Line 1250 should reflect the figures, which are calculated by adding the balance of the two -in the debit account 50 and 51.
Then believe the final figure and fix it to point 1200. To summarize, therefore, figures in the lines 1210, 1220 and 1250.
should carefully double-check the numbers on items 1100 and 1200 - businessthat can fill line 1600, their sum is needed.
algorithm to fill the balance of the full version: versatile
Our next task - to properly fill out a liability.In it, similar to the information that is contained in the asset side of the balance sheet (sample algorithm for its completion, we reviewed above), the figures stated in thousands.
Line 1310 should reflect the number corresponding to the balance of loan accounts 80.
Paragraph 1360 - balance on the credit account 82.
line 1370 should contain numbers, the corresponding figure for the balance of the loan account 84 (if the company has a profit).
In order to calculate the value for the point in 1300, it is necessary to summarize data on the above lines - in 1310, 1360 and 1370.
Provided that the short-term debt of the firm, the index points to 1520 is calculated by adding the balance of the four - credited to 60, 62, 69 and 70.
on line 1500, you can copy the value of the item 1520.
In 1700 fixed line numbers, the resulting summation of data items 1300 and 1500.
Then you can put dashes.You must then verify the values in the lines 1600 and 1700. They need to be identical.If so, then the balance is made successfully.
Consider now the fill pattern of the balance sheet of a simplified form.
filling algorithm simplified form of balance: an asset
The assets we need to fill two (if necessary, it should be added to the document - to display the codes) and 3 column - there we fix performance.
Line "Tangible fixed assets", which can be assigned to the code in 1150, the value of fixed assets of the company.
Then fill in the item "intangible, financial and other assets."We agree that the key of them - long-term investments, so consider the line you want to assign the code 1170.
paragraph "Inventories" you must specify the figures similar to those recorded in general terms, in line 1210. At the same time it will be a code for a simplified document.
In "Cash and equivalents" to fix the appropriate information and assign a code 1250.
Then assign the line "financial and other assets" code 1260 and fix it figures that are not included in the higher points of the simplified form.
Then consider the final amount that will need to be reflected in the line of 1600. This can be done by folding the points of performance in 1150, 1170, 1210, 1250 and 1260.
Now go to the liabilities.
simplified form: versatile
In "Capital and reserves" recorded figures reflecting the share capital, reserves and retained earnings.The code should correspond to the index, which is the largest amount of money.We agree that it's retained earnings.Therefore, assigning this line code 1370.
The next line, which you want to assign a code of 1520, recorded payables related to the search term.
Next - consider the results - in paragraph 1700. To summarize, therefore, figures in the lines 1370 and 1520.
must then verify the figures for 1600 and 1700. Settlements Considering the full sample filling in the form of the balance sheet, we have noted that they haveconverge.A similar criterion - also for a simplified document.
That may be a small sample of the balance sheet of the enterprise, which, in accordance with the provisions of the law have the right to use a simpler version of Form 1. However, the Company may at its discretion also use the full version of the document.
balance at zero revs
happens that the company is formally registered in the status of a legal entity, not been active, so that the financial turnover are missing.How is filled with the corresponding balance sheet - a zero?A sample algorithm of its preparation is simple.All you need to fill in the form 1 in this case - is a row in 1250 and 1600 in the asset, as well as 1300 and 1700 - in liabilities.They most likely will affect the minimum authorized capital of the company - 10 thousand. Rub.Of course, all the other parts of the document - in particular, concerning data about the company - must be filled in correctly.
Filling the balance sheet: what to look for
So, we examined samples of balance sheets - full and summary.Fill in the relevant documents is easy, if you are required to access the account, which is recognized by the balance.However, no matter how logical nor was a sample of the balance sheet of the enterprise, it is useful to consider a number of important nuances of its filling.Consider them.
Form 1 of the balance sheet must be signed by two officials - the director and chief accountant of the company.Thus certified by the correctness of information provided by the company to the Federal Tax Service.
Before filling the balance necessary to ensure that the work is a Form 1, approved by order of the Ministry of Finance № 66n dated July 2, 2010, and not to any other document.
In drawing up the appropriate type of reporting is recommended to be guided by the criteria prescribed in the PBU 4/99, namely in section 4 of this source.
If a company operates is not the first year, the figures for prior periods should be reported in the current report.In accordance with para. 10 PBU 4/99, the corresponding figures can be corrected (if necessary explanations to the balance sheet).
If any indicators in Form 1 negative, they should enter by using parentheses.Any correct examples of balance sheets must comply with this criterion.When
provide balance in the FTS?
provide Form 1 in the Federal Tax Service, it is necessary to 1 April of the year following the reporting one.Date of performance of the obligation corresponds to the origin of the document or the actual mail transmission to the Federal Tax Service employees.However, if it is off, the date of Form 1 will be the next business day.Therefore, companies should exercise care when passing close to the reporting periods.
value balance sheet
Provide appropriate type of reporting, as we noted above - it is the duty of the Russian enterprises, established by law.However, not only the FTS may be interested in obtaining the required figures from the company.The fact that the figures recorded by Form 1, able to give the whole quite adequate idea of how things are going at the plant, how effective its business model.
This information can be useful, for example, for investors, creditors, potential partners of the firm.In this regard, the interest in the timely preparation of the balance sheet should be first of all the company's management.
