Organizational balance sheet example. Sample balance sheets
All legal entities are required to submit financial statements, moreover, this documentation is submitted both to the tax structure and to the statistical authority. Reporting must include specialized forms of documents 1 and 2, as well as a report on all changes that occur with capital, and a specialized report on the movement cash flows at the enterprise. A prerequisite is the compilation auditor's report, which reflects the reliability of all accounting reports.
It should be noted that individual entrepreneurs do not submit such reports, and certain entrepreneurs who are small business entities can use a simplified reporting option. In a simplified form, only the financial results of indicators are submitted. In fact, the document is drawn up without certain details. There are also applications that form the provision of more advanced data. These applications are filled with the most significant indicators, without which it will be impossible to carry out analytical actions on the operation of the enterprise.
Any entrepreneurial activity accepts the need to generate various reports, on the basis of which the analysis process is carried out internal state enterprises, and government agencies have the opportunity to assess the correctness of the calculation of taxes, etc. The correctness of the preparation of these documents depends on a detailed study of all the nuances of the compilation structure. Successful business also depends on the results obtained, correctly conducted analysis, on the basis of which the company has the opportunity to properly allocate funds for a more intensive development of its activities.
In paragraph 5 of part 1 of Art. 23 tax legislation it is determined that all types of reports must be submitted in two versions, and it is established reporting period- year. If the company draws up and calculates interim reports, they can also be submitted to the tax authority and the statistics department. In this article, we will talk about how financial statements are drawn up in accordance with established forms, taking into account all the nuances, and we will reveal the essence of the correct preparation of all mandatory lines of documents.
Balance- the most significant document that actually characterizes all the features of the organization's activities for a clearly defined period of time. Based on the balance sheet, you can determine the current position of the enterprise.
In this balance, a kind of separation of assets, as well as liabilities, is carried out. Moreover, the division is carried out depending on the maturity or circulation on the basis of the terms for which certain obligations or assets were issued. The division is carried out for the short term (insignificant period of time) and the long term. All assets, as well as liabilities, are considered short-term if the duration of the operating cycle is not more than a year. If the term is more than a year, then in this case a long-term perspective or obligations is formed.
All the data that is entered into this balance sheet is able to reveal the nuances of the development of the enterprise, the organization's specialists, on the basis of the balance sheet, analyze the activity, it should also be said that this reporting option is submitted to the tax authority and to the statistical department.
The legislator establishes a clearly developed form of the document, which was adopted by Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n. At the same time, it is established that when drawing up a balance sheet, the organization has the right to independently determine all indicators, taking into account the importance of certain parameters.
The balance sheet in form 1 contains two main parts:
- Assets;
- Passive;
The asset section provides data on all the resources that the organization has. The next section provides information on the issue of creation - the emergence of assets. The peculiarity of this balance sheet is that a kind of equality of the totals for liabilities and assets is formed. This structure is due to the fact that the principle double entry.
Compilation instructions:
- The first asset block contains two sections. It contains data on non-current and current assets. The remaining parameters of the value of these assets must be carried out on line 1110. At the same time, it is this parameter that allows you to analyze the activities of the enterprise, allows you to determine that the object has the ability to bring economic parameters benefits in the future, or already brings this benefit, and the object is aimed at the long-term perspective of its work. As for current assets, in this case we are talking on fixing data on the value of inventories. The data is reflected in line 1210. This includes the cost of raw materials, as well as materials, all costs that determine work in progress. The cost of goods and products that are actually purchased and are in stock, etc.;
- The liabilities are divided into three sections. Each section includes the need detailed description data. Capital and reserves - a section that includes all data relating to the capital of the authorized type, as well as the shares of investors. Long-term liabilities are a reflection of all borrowed funds and credit obligations. In fact, this section reflects information that can reveal the negative balance of the enterprise, taking into account the long-term perspective. Short-term liabilities are an indication of the amount of borrowed or credit funds that will be returned during the year.
All elements of liabilities and assets are considered balance sheet items. All asset items are able to reveal the essence of those resources that are available to the enterprise and can be used as an element of development, the value of assets is also determined. Liability articles are able to reveal all the data on the sources of resource formation. In fact, data on borrowed and credit funds, which allows you to determine the effectiveness of such actions and the prospects for the development of the enterprise.
- All data that is reflected in the balance sheet accounting type must certainly correspond to the data that were carried out in other balance sheets at the end of the reporting period (end of the year). In case of reorganization, this fact is taken into account;
- It is not allowed to form an offset between the articles of liabilities and assets, between losses and profits. At the same time, the legislator provides for the possibility of such a set-off, while drawing up additional application;
- All items on assets should actually be confirmed by documents reflecting the inventory, calculations, liabilities, etc.
The standard form of the document is approved by law. Nevertheless, it must be borne in mind that the information that is entered into the document is determined precisely by the management of the enterprise, taking into account its significance. For example, minimum credit obligations for an insignificant period may not be reflected in the reporting documents. But when it comes to a loan that is issued for several years, then such data must certainly be reflected in the report.
The enterprise has the right to be based on form 1, but to create a form of its own sample. However, one must be guided general rules and requirements for the preparation of financial statements.
Established the need to indicate in the balance sheet required details:
- The date is determined when the balance sheet preparation process is carried out and the date of the reporting period for which this reporting documentation is compiled and provided;
- It establishes the need to indicate the full name of the organization, and the legislator requires that the specified name correspond to the data specified in the statutory documents;
- You also need to indicate the tax payer number, as well as the main codes of the enterprise. It is necessary to indicate the classification of OKOPF and OKFS. The units of measurement that are used in the process of compiling the document are indicated, and it is also provided legal address enterprises;
- The date the document was actually sent to the appropriate authorities.
All sum parameters of balance sheet items should be provided in thousands of rubles, respectively, decimal places are not indicated. If the company has a more significant turnover, then the data can be provided in millions. All amounts of certain assets may be presented as a total, subject to the disclosures in the notes accompanying the balance sheet. But, such actions are carried out if the indicators are not important, and they can be generalized.
First section: Non-current assets:
- These are certain works of science, programs, inventions, models, production secrets, and even business reputation. This includes all research expenses, which are reflected in account 04, and are indicated in the balance sheet in line 1120. Exploration assets are also indicated. These indicators should be reflected in lines 1130 and 1140;
- Fixed assets must be indicated in line 1150. In fact, the line reflects information about fixed assets as the initial cost. These funds also include property received by the enterprise under a leasing agreement, as well as all objects that are without fail pass state registration ownership;
- A description of information about investments of a financial type is formed. A division is established into short-term investment options, if the period is not more than a year, as well as longer-term investments. Line 1170 is assigned to indicate the amounts of long-term investments. All investments that are invested in subsidiaries, the acquisition of shares, etc. are also reflected here;
- There is a section - long-term assets, which are reflected in line 1190, data are generated if it is necessary to reflect long-term loans with a term of more than one year. There are also short-term investments that are held on line 1230;
- Deferred assets are indicated in line 1180, moreover, simplistic people do not fill out given line, but do not put a dash, but simply leave it empty. Line 1190 indicates data that relates to all other non-current assets.
Second section: negotiable assets:
- First of all, data on working stocks are indicated. An indication of the cost of all inventories that the enterprise has is formed. The data is reflected in line 1210. The indicator does not need to be decoded. But, if the inclusions in line 1210 are important, for example, the division into work in progress costs and raw material costs, then in this case it is necessary to decrypt the data;
- VAT is indicated, the data is indicated in line 1220. Simplifiers do not fill out this line, since they reflect input VAT on accounts 19, and in fact, VAT is not paid under this taxation system;
- Line 1230 defines the data accounts receivable. The line contains information about short-term debt obligations. Investments of a financial type are reflected in line 1240. The indicator determines the types of funds that were provided as a loan for a year (no more);
- A line is filled in with indicators of cash equivalents and Money. To fill in these lines, in fact, it will be necessary to sum up all cash equivalents - account balances, cash on accounts 50, 55, 52, 57. In line 1260, you can indicate all other current assets that could not be entered in another column of the document.
Third section: Capital and reserves:
- The data of the authorized capital are indicated in line 1310. The amount indicated in this line must clearly match the data that are fixed by the statutory documents;
- Be sure to indicate the data that reflect the presence of own shares, which in the course of activity were acquired by the organization from shareholders. Such data is entered in line 1320. In the event that treasury shares were bought back and then resold, they are considered an asset. This means that their data must be entered in line 1260;
- All other current assets are entered in line 1340. This shows the actual revaluation of all objects and those intangible assets that are held in the additional capital account;
- Additional capital without revaluation is reflected in line 1350. The indicator for this line is reflected only without the revaluation amount. This is followed by a line with reserve capital, their balance is reflected in line 1360. Deciphering all data on reserve capital is required when some data is essential, very important for analyzing the operation of the enterprise;
- The value of the uncovered loss must be indicated. All undistributed profit options should be reflected in line 1370. And data on the amount of uncovered loss is also entered here. This amount is shown in brackets. Certain indicators of this loss or retained earnings can be deciphered in additional lines. In fact, it is possible to implement the provision of a more accurate financial result for profit and loss.
Fourth Section: Long-Term Commitments
An indication is immediately generated borrowed funds. Line 1410 is filled in, in which data on the enterprise's debt for all long-term operations are entered. In fact, this reflects the data of credit and loan obligations, taking into account the fact that their execution will be carried out for more than one year. Profit tax payers are required to draw up line 1420;
All estimated liabilities are reflected in line 1430, it should also be noted that contingent liabilities and assets are not always reflected in the document, since the organization may not recognize these indicators in accounting;
All other liabilities are reflected in line 1450.
Fifth section: short-term liabilities
- All funds that were received by the organization for a short period of time are reflected in line 1510;
- total amount credit debt should be reflected in line 1520. If the amount of debt is significant, then it should not be generalized, but should be written taking into account significant loan obligations;
- Line 1530 is filled in if your company receives certain budget funds or amounts for targeted funding;
- A provision is included in line 1540, but only if the entity recognizes this use of the liability.
This reporting form, which in its composition contains information about expenses, incomes and results financial activities. The form is approved by law, it contains information about all the actions of the organization. By compiling this document, you can determine the rationality of the organization's activities, calculate profits, etc.
The form of this document forms the need to provide the following information:
- Indication of the period for which data is provided, as well as dates, provision of information about the organization, as well as an indication of units of measurement;
- The following is a table with reporting indicators. This is the number of explanations, data of indicators and specialized codes, as well as a column with the value of indicators for a clearly defined reporting period. And the same column with indicators that were provided last year.
How is Form 2 compiled?
- Revenue data is indicated in line 2110. It is necessary to show all income data that relate to common species enterprise activities.
- In line 2120, you will need to indicate the cost of sales. In fact, the amount of expenses for all types of activities of the enterprise is indicated. For example, expenses that are formed on the basis of the production of products, the purchase of raw materials, the implementation certain works;
- In line 2100, you will need to indicate the gross result. This is ordinary profit data, excluding all management and selling expenses. To calculate this indicator, you need to deduct the amount of cost of sales from the amount of revenue. If a negative indicator is formed, it is indicated in brackets (parentheses are used);
- All commercial expenses that are generated at the enterprise are entered in line 2210, and administrative expenses are indicated in line 2220;
- In line 2200, an indication of data is generated in the form of profit or loss of the enterprise. The calculation is carried out by deducting commercial and administrative expenses from the amount of gross profit;
- All income that is received indirectly is reflected in line 2310, for example, an indication of dividends or the value of property. Income received from participation in other organizations is indicated in line 2310, and the interest that the enterprise receives on loans and securities are indicated in line 2320;
- The interest that the company will pay itself is indicated in line 2330, and other expenses in the next two lines;
- Line 2300 indicates income from taxation. This line shows accounting profit or a loss from the activities of the enterprise, but the current tax indicators should be reflected in line 2410.
Net profit should be reflected in line 2400. After compiling this table, provision is made background information. The results of the revaluation of non-current assets are indicated, and without taking into account net profit. Be sure to indicate the results of all operations that did not include net income. Provides data on the total financial result etc.
This form must be signed by the principal. Previously, the document was mandatory signed by the chief accountant, today, the document should not contain this requisite, but at the same time, the legislator does not prohibit the signing of the accountant on the document.
conclusions
The need for entrepreneurs legal entities- preparation of specialized accounting documentation. Certain IP documents are not compiled, the system for providing balance sheets for small businesses. Drawing up forms 1 and 2 has a lot of nuances. However, the legislator clearly developed the forms of documents, and provided instructions on the basis of which the process of filling out the documentation becomes simpler and faster.
Completing Form 2 is a simple process. The form is presented in the form of a table, where you just need to enter certain data about the activities of the enterprise. As for form 1, the structure of its compilation will be more complex, since there you need to specify a lot of different data to check tax structure, as well as for the statistical department. The forms of documents that must be submitted in accordance with the norms of the law can be found on the official website of the Federal Tax Service. It is here that you can find the actual forms that need to be filled out exactly at the current time.
Also on the network you can watch a lot of videos on the issue of compiling balance sheets, here is a video that will certainly help you in this matter.
Balance Sheet - Form 1 to it is considered the main component of reporting in the field of accounting. The obligation to fill it out is inherent in each organization that generates financial statements. The article will talk about what constitutes form 1 and balance sheet in general, what are the principles of their filling.
How to correct - form 0710001 or form number 1 of the balance sheet
Many accountants call balance sheet form 1, although this term in relation to this reporting document has already lost its relevance. The fact is that back in 2010, the Ministry of Finance canceled its order No. 67n dated July 22, 2003 and issued a new normative document- order dated 02.07.2010 No. 66n. The annexes to it contain documents, and they no longer mention Form 1. Since that time, the OKUD coding has been used in business practice, according to which the code 0710001 has been assigned to the balance sheet.
Nevertheless, the term "Form 1" is used in the everyday life of accountants - not so much out of necessity, but out of habit and for convenience.
Balance sheets (form 1) for 2014 and 2015 are identical, since all the changes were said to have taken place in 2010.
Who must complete and submit the balance sheet of the enterprise - form 1
All companies, both large and small, keep records and prepare financial statements. Part 1 of Art. 6, part 2, art. 13 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ.
Individual entrepreneurs and, in some cases, branches, representative offices and the like located in the Russian Federation structural units firms formed under the laws of foreign countries are exempted from this obligation.
Sections of form 1 of the balance sheet
The balance sheet is made up of assets and liabilities.
Let's sort out the order filling out form 1 balance sheet .
The asset consists of 2 sections:
The first one lists non-current assets.
This includes data on fixed assets, intangible assets, financial investments for long periods (more than a year), etc.
In the second, current assets are indicated.
All assets considered short are entered here. These include the following indicators: "receivables", whose maturity does not exceed a year, stocks, investments of finance for short periods (less than a year), etc.
The passive contains 3 sections:
The first reflects capital and reserves.
This includes data on all types of capital of the company, which include, for example, authorized capital, as well as on profit before its distribution.
The second reflects obligations that have a long maturity (long-term).
This includes all liabilities with maturities greater than 12 months.
The third reflects obligations that have a short term of execution (short-term).
Liabilities that have a maturity of less than one year are implied. In this capacity, various loans, accounts payable of an economic direction, and so on, usually act.
Each balance line corresponds to a certain code. All of them are listed in Appendix No. 4 to Order No. 66n.
For what periods are data entered in F-1 of the balance sheet
All balance sheet figures must be linked by one of the following dates:
The reporting date corresponding to December 31 of the year for which the report is prepared (for example, 2015).
Thus, the balance sheet is drawn up for the reporting year, the previous one and the year before the previous one.
Where to download F-1 balance sheet
Reputable accounting or tax sites, placing templates on their resources, allow you to download forms of documents, including the balance sheet. As a rule, there you can also find samples of filling out these forms.
Thus, balance sheet forms are available on the website of the Federal Tax Service of the Russian Federation in the corresponding section on company reporting. What does it look like form 1 of the balance sheet can also be seen on our website.
Balance sheet form 1 - sample
Sample on our website F-1 balance sheet. On its example, you can get acquainted with the data that falls into the form we are parsing.
The balance sheet is considered the main component of financial statements, and it displays all the economic activities of the enterprise for a certain time period. Thanks to a well-written document, you can determine whether the company's work was successful.
At its core, the balance sheet is the main form of reporting. The document consists of several summary tables that contain information regarding the company's cash assets, debt obligations and total profits. It should be noted that the balance is drawn up for a certain period of time, and carries only the information that corresponds to a given period.
The balance has a prescribed form, and therefore it must be filled out with an eye to the legislative requirements for this type of documentation. In the event that the document is drawn up incorrectly and there are errors in it, it may adversely affect the activities of the business entity as a whole.
General points
The balance sheet is an official financial document that contains data on the activities of the production structure for a specified time period. This document is mandatory, and it must be registered with the Federal Tax Service. As a rule, most often the balance analyzes data on the enterprise for the calendar year, although it is allowed to draw up interim documentation for reporting periods.
The form of the balance sheet is approved at the highest legislative level, and the document consists of two subsections: asset and liability. The first displays all the property that is owned and used by the company, distributed by structure and location. But the second section classifies the available resources according to the data on their sources.
It is worth noting that for Russian companies the balance sheet is a mandatory document, and it must be submitted to the authorized bodies to verify the effectiveness of the structure. If the document was not submitted to the Federal Tax Service, then the company's activities may be suspended.
The balance sheet, with the help of which the enterprise reports to the state on the work done, is compiled in form 1 or 0710001 (legally approved name of the document). Considering that the activities of various companies can be classified according to many parameters, it is allowed to use both the full and the simple form of the document.
It is quite natural that most entrepreneurs tend to act according to a more simplified scheme, and for this they use a simplified reporting form.
However, in accordance with legal requirements, this opportunity presented only for those legal entities that meet the following criteria:
- the share of the authorized capital, which is under the control of the legal entity, does not exceed 25%;
- quantitative expression employees does not exceed 100 people;
- the total revenue of the enterprise is within 400 thousand rubles, and does not exceed this indicator.
For all other cases, you will have to complete the reporting on Form 1 in full. Otherwise, it will be perceived as a violation of the current legislative framework and the violator will be punished in accordance with the law.
Existing species
In accordance with the requirements of the Federal Law No. 402 of 01/01/2013, the financial statements must cover all data regarding the financial position of the analyzed entity economic activity.
And in order to achieve the task, the basis for the preparation of the balance sheet will serve, and the following reporting must be included in the final document:
- annual data on the work of the company;
- annual reporting for organizations whose task does not include maximizing profits (non-profit structures);
- interim reporting, which is compiled for a certain period of time (3, 6 months, etc.);
- internal reporting.
If we talk about the documentation, which will collectively constitute reporting, then it can be described as follows:
In turn, in addition to the traditional balance sheet, the following types of reporting documentation are distinguished:
Balance of income and expenses | Shows quantity cash receipts in the organization and the amount that was spent for various purposes. |
Gross and net balance | In the first case, the document is used to improve information functions, but in the second case, it allows you to determine the real value of all company assets. |
Opening balance | Compiled at the beginning of the company. It displays all the resources with which the organization begins to carry out its activities. |
Final | Contains data for a previously designated period of time. |
Liquidation balance | Rates financial position company that will soon cease to exist. |
Working balance | The movement of funds within the company is analyzed. |
preliminary document | Compiled based on current performance indicators. It shows what results of activities can be achieved at the end of the reporting period while maintaining current operating conditions. |
Interim balance | Getting ready to finish fiscal year. |
Balance document | The property values of the company and the sources of their formation are characterized. |
Consolidated | It is obtained by combining indicators for several business entities. The most commonly used government bodies control and statistics. |
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The main design details
The necessary conditions
Any enterprise that sets itself the goal of obtaining the highest possible profit uses the balance sheet as an integral part of the workflow. In accordance with the established legal requirements, this form of reporting is mandatory for all structures whose work is aimed at making a profit.
Financial statements are formed through careful analysis and control of all processes that take place in the company. In view of this, in addition to the balance sheet, it should also include other documents related to the use of cash, the expenditure of tangible and intangible resources and the movement of capital.
In 2013, a resolution was adopted, approved by the Ministry of Finance of Russia, according to which all business entities were required to submit accounting documentation to the control of authorized state structures. At the same time, it is separately indicated that those organizations that are classified as "small" businesses can submit reports in a different form, which is known as simplified.
If at the time of approval of the resolution the enterprise used the simplified tax system, and until 2019 it did not have time to report in a given form, then in this case the legislator requires to restore and confirm all financial documents over the past few years.
After the adoption of Federal Law No. 402, reporting is submitted 1 time per calendar year, and explanatory note document is not required. After the financial year, the company must transfer the completed balance sheet to the tax service within 3 months. If you don't fit in specified period, financial measures will be taken against the company.
Formation of a liquidation account
In the event that the activity of the enterprise was recognized as unsatisfactory, and its owners made a unanimous decision to stop work, then you need to know that this process is under the full control of the state. In view of this, the liquidation should take place taking into account the requirements specified in Federal Law No. 129 and Art. 61-64 of the Civil Code of the Russian Federation.
Based on the basic rule, upon completion of settlement transactions with creditors, the liquidation commission responsible for the termination of the company's activities must form a liquidation balance sheet, which will display all data on the company's work at the time of its closure.
This document is approved either by the body that initiated the liquidation, or by members of the founding board of the company. However, it is worth paying attention to the fact that there is no special form for this report, and therefore it is rational to use the form that is standard for the annual balance sheet.
The liquidation account has some features, in particular:
- The liquidation balance sheet is automatically recognized as inventory, which means that its formation takes place based on the results of the inventory and taking into account the requirements of Art. 12 FZ No. 129.
- The balance cannot contain leftovers, so everything possible must be done to get rid of them as soon as possible.
- When drawing up a liquidation account, the value of the property is established, which will allow us to conclude what became the main reason for the liquidation. So the valuation of the company's assets in the liquidation balance sheet will be completely different from the standard reporting.
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Relationship with other documents
Absolutely all forms of financial statements have close relationships with each other. When compiling and filling out the balance sheet, it is imperative to take into account all the data on the reporting forms to determine the same results.
Thus, all indicators that one way or another play a key 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 at the same time refer to other reports.
Often, the nature of the relationship between the forms of reporting documentation is determined as logical and informational. In this case, the logical connection will be due to the fact that the double-entry rule is used when compiling the documentation. This means that the same data will be duplicated in several reports at once.
If we analyze the relationship characteristic of the balance sheet, then it will have the following structure:
In addition to the fact that close links are available for the main forms of reporting, relationships will also be established between individual balance sheet items. This will be expressed in the fact that some lines of the document will be defined as adding or subtracting other lines.
Sample of filling in the balance sheet:
An example of filling out a balance sheet form
The approved form of the balance sheet in 2019 must be completed in such a way as to comply with all the requirements of the legislative 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 activities of an economic entity.
With all this, it is important to pay attention to the basic rules:
- Data at the beginning of the reporting period should be displayed in the document and correspond to the information that was available at the end of the previous period.
- The results for the subsections "asset" and "liability" should be completely identical.
- All information must be presented in expanded form. Offsetting between balance sheet items is not allowed in any case.
- All data presented in the balance sheet must have appropriate documentary evidence.
The reporting document will consist of a set individual lines, the main ones being:
At the end of the document, a total is summed up, which should be equal for all subsections. This means that the total value of assets and liabilities must be identical and not differ.
In order to better understand how the document is filled out, you need to download the form for free on specialized Internet sites dedicated to accounting issues and study the Word filling sample (Word).
Other requirements
With regard to the rules for compiling the balance sheet, the legislator puts forward rather stringent requirements, which must be taken into account and displayed in the final document without fail.
In particular, the document must have some details:
- classifier OKUD and type of activity of the company according to;
- the exact date on which the report was drawn up (as a rule, this is the first day of the coming month or the last day of the current one);
- data on the organization, namely the full name of the structure, TIN, organizational form, form of ownership, exact location (it is important that all the data provided correspond to the information specified in the constituent documentation);
- the date of acceptance and approval of the document, as well as a mark on the date the balance was sent for accounting in tax service;
- a specific unit of measurement (thousand or million rubles).
In no case should you leave empty lines in the balance sheet. If any values are missing in the document, a dash must be entered. A similar solution is used for situations where, due to rounding, the total sum of some rows is zero. If the value of the string is negative, then this indicator should be framed in parentheses.
In general, all the rules and requirements for filling in the balance sheet are quite clearly and spatially described in the relevant legislative acts and regulations. And it is extremely important that each of the approved rules be taken into account. Otherwise, you may encounter a problem when the balance sheet will not be registered with the tax service due to incorrect compilation or existing errors.
Download quickly and free of charge the correct sample of the balance sheet for 2016 for an organization in excel format. How to allocate amounts across accounts between balance sheet items, what should you remember when filling out a Form 1 report in 2017?
Form and sample of filling out the balance sheet in 2017- download .
In 2017, organizations must submit a balance sheet to the tax on the basis of accounting data for 2016. To fill in, you should use the balance sheet approved by order of the Federal Tax Service No. 66n. The article provides detailed instructions on filling in the articles of this report, as well as links where you can download the current form and a sample of filling out the balance sheet for 2016 for free.
The balance sheet of the enterprise is the main accounting report, which is compiled by each organization at the end of the year. At the request of the enterprise itself, interim balance sheets are also drawn up throughout the year to verify the information taken into account. There is no need to submit interim reports anywhere, the enterprise itself needs them for self-examination. Supervisory authorities require the mandatory filing of a balance sheet at the end of the year.
Deadline for the balance sheet
For 2016, the balance sheet (formerly also referred to as Form 1) must be submitted on the last day of March 2017, you can submit a report earlier. March 31 is the deadline for submitting reports, while in 2017 this date falls on a business day, and therefore there will be no postponement of the deadline.
The place of submission of the balance sheet is the branch of the Federal Tax Service at the place of registration of the organization, as well as Rosstat. At the same time, the balance sheet must be submitted to the statistics authority in electronic format; for tax authorities, there are no strict requirements for the form of reporting.
Balance sheet in 2017
When submitting reports for 2016, you must use the form approved by order 66n, last edition which fell on 04/06/2015. That is, the form has not changed, you need to take the same form as last year.
If the company is classified as small in terms of its indicators, then you can fill out the balance sheet in an abbreviated simplified version.
For example, the process of filling out the balance sheet for 2016 was disassembled, the instruction is presented below, its result is a completed sample, a link to which is given below.
Sample of filling in the balance sheet for 2016
Form 1 contains two sections, the first shows the assets of the enterprise, the second collects liabilities.
Each section is represented by articles for which the distribution of credentials for the year is made. The level of detail of the reflected information is determined by each organization independently. The presented balance sheet is recommended and can be adjusted, supplemented with articles for greater detail. Unnecessary lines for which there is no data can be crossed out or deleted.
At the same time, it is important that the organization uses the same balance sheet items from year to year, since one form shows information for 3 recent years. Therefore, there should not be a situation when in one year there is some line in the form, but not in another. In this regard, it is better not to exclude lines that are not used in the reporting year, perhaps they will be needed next year, it is better to put a dash in an empty line.
Fill in the balance sheet only enterprises on any tax regime. Individual entrepreneurs do not fill out a report, as they do not have the obligation to keep records.
Line-by-line filling of balance sheet assets
Line |
filling |
1110 NMA | The debit balance is added up on accounts 04 and 08.5, the accrued depreciation on credit account 05 is subtracted from the result. That is, the line of the form shows the residual value of intangible assets and investments in them. |
1150 OS | A debit balance is added up on accounts 07, 08 (except for sub-account 08.5) and 01, depreciation on credit account 02 is deducted from the result. The balance line reflects the residual value of fixed assets and investments in them. |
1170 Financial investment | To obtain the result, the debit balance of account 58 is taken, from which the credit balance of account 59 and 63 is subtracted. In this case, only data related to long-term investments are taken into account. It is convenient to do this if initially allocating short-term and long-term investments, conducting analytics on them. Long-term investments are distinguished by a repayment period exceeding 1 year. This includes stocks, investments in the capital of other companies, loans, bonds. |
1210 stocks | IN this concept it is necessary to include all the reserves available to the organization, information about which can be distributed among accounts 10, 15, 20, 21, 23, 41, 44, 45, 97. The debit turnover on these accounts is taken, after which the credit balance is deducted on account 14 and 42. |
1230 Debit task | The debt of other persons to the organization filling the balance sheet. For the calculation, the debit balance of account 46 is taken, as well as data on sub-accounts of account 60, 62, 68, 69, 70, 71, 73, 75, 76. The credit balance of account 63 is subtracted from the result. |
1240 Financial investment | This line of form 1 shows short-term investments, the maturity of which is due in the next 12 months. The procedure for calculating the indicator is similar to that given in the balance sheet line 1170, only data on short-term investments are taken. Again, it is convenient to take this information if it was taken into account in advance on separate analytical accounts. |
1250 Den.av. | This line of the balance sheet shows the sum of all assets of the enterprise in monetary terms. The indicator can be calculated by adding up the debit balance of accounts 50, 51, 52, 57. |
Line-by-line filling in the liabilities of the balance sheet
Line |
filling |
1340 Revaluation | If during 2016 the value of fixed assets was recalculated, then the result is shown on account 83, the data of this account must be shown in this line of the balance sheet. |
1370 Profit/loss | The final result of activity, expressed in the form of annual profit or loss, is entered in this line of the balance sheet form. The results are summed up after the reformation. If the balance of account 84 is credit, then this is the profit that is entered on this line without brackets. If the balance of account 84 is debit, then this is a loss that is entered in brackets. |
1410 Borrowed avg. | Loans that are long-term in nature are shown, that is, the repayment period will not come within the next 12 months. The indicator for filling in the balance line is the credit balance of account 67. |
1510 Replace avg. | Loans that are short-term in nature are shown, that is, the repayment period that will come in the next year. The indicator for filling is taken from account 66. |
1520 Assignment credit | Debt of the organization to contractors, suppliers, buyers, personnel at the end of 2016. The indicator is calculated as the sum of credit balances on subaccounts 60, 62, 68, 69, 70, 71, 73, 75.2, 76 |
1540 Estimated liability | The indicator to be included in this line of the balance sheet is a credit balance on account 96. |
After all the data on the accounts as of December 31, 2016 are distributed by balance sheet items, it is necessary to summarize by counting the sum of all assets and entering it in line 1600, after which, having calculated the amount of all liabilities and entering it in line 1700.
Balance sheet (form 1): form - 2015
Not later than March 31, the IFTS and statistics departments are waiting for the financial statements of companies for 2015. How to fill out the balance sheet (form 1) form - 2015, we will analyze in this article and tell you what information to indicate when filling out form No. 1 (Balance sheet)
Balance sheet (form 1) form - 2015 with line codes
The annual financial statements must be submitted to tax office and to the statistics department no later than three months after the end of the reporting year (subclause 5 clause 1 article 23 tax code RF, Part 2, Art. eighteen federal law dated December 6, 2011 No. 402-FZ). Accounting statements for 2015 - no later than March 31, 2016.
The standard form of the balance sheet (form 1) was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
The lines of the balance sheet, which are handed over to the statistics department and the tax office, must be numbered.
Please note: small businesses that keep accounting in a simplified manner reflect consolidated indicators in the balance sheet, which include several indicators. In this case, the line code is set according to the indicator that is larger than the others included in this line.
You can download the balance sheet (form 1) form - 2015 with line codes.
Here we will consider the filling of the balance on a specific example.
Balance sheet (form 1) form - 2015: an example of filling
Let's fill in the balance sheet (form 1) form - 2015, using a practical situation.
Example
Alfa LLC is engaged in the production of building materials.
We present the data of the registers accounting Alfa LLC as of December 31, 2015 and according to these indicators we will draw up a balance sheet for 2015. The columns "As of December 31, 2014" and "As of December 31, 2013" are filled in according to accounting data for the previous year and for the year preceding the previous one.
Filling in the balance sheet begins with the "Asset" section.
First, the lines of section I “Non-current assets” are filled in.
In 2015, Alpha LLC had an intangible asset created on its own. This is a technology for the production of a building mixture, patented in the prescribed manner. Its cost, taking into account all the actual expenses incurred, is 90,000 rubles. (debit balance of account 04). Accumulated depreciation on this intangible asset is 22,000 rubles. (balance on the credit of account 05). Indicator for line 1110 " Intangible assets"- 68,000 rubles. (90,000 rubles - 22,000 rubles).
Initial cost fixed assets of the organization at the end of the reporting period is 690,000 rubles. (debit balance of account 01 "Fixed assets"). The amount of depreciation accrued as of December 31, 2015 (account 02 credit balance) is 85,000 rubles. The indicator for line 1150 "Fixed assets" is 605,000 rubles. (690,000 rubles - 85,000 rubles).
In December 2015, Alfa LLC purchased a cash register. It has not yet been registered in the prescribed manner and has not been put into operation, therefore it is listed on account 08. The cost of the cash register (debit balance of account 08) is 15,000 rubles. This indicator is also reflected in line 1150 "Fixed assets".
Thus, the indicator of line 1150 "Fixed assets" will be 620,000 rubles. (605,000 rubles + 15,000 rubles).
In 2015, Alfa LLC bought shares in another organization for a total of RUB 200,000. This amount is listed in the debit of account 58-1 and is reflected in line 1170 "Financial investments".
Debit balance on account 09 “Deferred tax assets» at the end of 2015 is equal to 8,000 rubles. This is the figure for line 1180 of the balance sheet.
Line 1100 “Total for section I” reflects the value of all non-current assets of Alpha LLC:
68 000 rub. + 620 000 rub. + 200 000 rub. + 8000 rub. = 896,000 rubles.
Then section II "Current assets" is filled out.
In the debit of the accounts of accounting for materials and production costs of Alpha LLC, the following balances are listed:
- 10 "Materials" - 19,230 rubles;
- 20 "Main production" - 57,650 rubles;
— 43 " Finished products"- 93,170 rubles;
- 44 "Expenses for sale" - 26,890 rubles;
- 97 "Deferred expenses" - 10,300 rubles.
On line 1210 of the balance sheet, Alpha LLC reflects (taking into account rounding) the debit balance of account 10 (19,000 rubles), the amount of debit balances on accounts 20 and 44 (85,000 rubles), the balance of account 43 (93,000 rubles) and account balance 97 (10,000 rubles).
Balance line 1210 indicator is equal to the sum cost of inventories and expenses in work in progress of Alfa LLC:
19 000 rub. + 85 000 rub. + 93 000 rub. + 10 000 rub. = 207,000 rubles.
The debit balance of account 19 (the amount of "input" VAT on the valuables acquired as of December 31, 2015, for which the invoice was issued improperly) - 6949 rubles. Filling in line 1220 of the balance sheet, the accountant rounds this amount up to 7000 rubles.
The accounting accounts of Alfa LLC do not include the amounts of long-term receivables from third-party organizations. But in December 2013, Alfa LLC issued a loan to one of the employees to buy a car in the amount of 90,000 rubles. for a period of three years. In 2015, the loan was repaid in the amount of 30,000 rubles. Therefore, the balance of account 73 “Settlements with personnel on other transactions” as of December 31, 2015 is 60,000 rubles.
At the end of 2015, the following amounts of short-term receivables are recorded in the accounting records of Alfa LLC:
- advances issued to suppliers (debit balance on account 60 of the sub-account "Advances issued") in the amount of 49,000 rubles;
- building materials not paid by buyers (debit balance on account 62 of the sub-account "Settlements for shipped products") in the amount of 87,000 rubles.
The indicator for line 1230 is formed as the sum of all receivables:
60 000 rub. + 49 000 rub. + 87 000 rub. = 196,000 rubles.
The balance of funds on the current account of Alpha LLC (debit balance of account 51) is 758,000 rubles. The balance of cash on hand as of December 31, 2015 is 40,000 rubles. Alfa LLC did not open currency accounts.
Insofar as monetary documents, funds on special accounts in banks, the balance on account 57 "Transfers on the way" at the end of 2015, Alpha LLC does not have, the indicator of line 1250 is equal to the sum of the balance of funds on the current account and on hand (accounts 50 and 51) .
The indicator of line 1200 is formed as the sum of the indicators of section II of the balance sheet:
line 1210 + line 1220 + line 1230 + line 1250 = line 1200, or 207,000 rubles. + 7000 rub. + 196,000 rubles. + 798 000 rub. = 1,208,000 rubles.
Now you can summarize all the assets of the organization on reporting date. Line 1600 reflects the sum of the total lines of section I and section II:
line 1100 + line 1200 = line 1600, or 896,000 rubles. + RUB 1,208,000 = 2,104,000 rubles.
After that, the section "Liability" of the balance sheet is filled.
First, the indicators of section III "Capital and reserves" are reflected.
Authorized capital Alpha LLC is equal to 20,000 rubles. In 2015, no changes were made to the founding documents. On line 1310, the accountant of Alfa LLC showed a credit balance of account 80 - 20,000 rubles.
According to the founding documents and accounting policy, Alpha LLC voluntarily forms reserve capital. Value reserve capital Alpha LLC is 5,000 rubles. (credit balance of account 82). This amount is indicated on line 1360.
Line 1370 reflects the amount of retained earnings of Alfa LLC as of December 31, 2015 — the credit balance of account 84 “Retained earnings ( uncovered loss)". This amount is 180,000 rubles.
Line 1300 summarizes the Section III balance:
20 000 rub. + 5000 rub. + 180 000 rub. = 205,000 rubles.
Alfa LLC in 2013 received Bank loan for a period of three years. At the end of 2015 the amount outstanding loan amounted to 550,000 rubles. (credit balance of account 67). This amount is reflected in line 1410 of the balance sheet.
The credit balance of account 77 (IT) is equal to 8000 rubles. This is an indicator of line 1420 of the balance sheet.
Line 1400 reflects total amount long-term obligations of Alpha LLC:
RUB 550,000 + 8000 rub. = 558,000 rubles.
Then section V “Current liabilities” is filled out
In December 2015, the bank issued a short-term loan for a period of three months to Alfa LLC for the purchase of fixed assets in the amount of 150,000 rubles. This is the credit balance on account 66 “Settlements on short-term loans and borrowings”. The loan amount is reflected in line 1510.
Line 1520 reflects the amounts accounts payable Alpha LLC:
- debt to suppliers (credit balance of account 60) - 268,000 rubles;
— the amount accrued but not paid as of December 31, 2015 wages employees (credit balance of account 70) - 442,000 rubles;
- the amount of contributions accrued, but not transferred to the budget as of December 31, 2015, for mandatory pension insurance, for mandatory health insurance and on social insurance(credit balance of account 69) - 163,000 rubles;
- the amount of property tax, VAT and income tax accrued, but not transferred to the budget as of December 31, 2015 - 105,000 rubles;
- the amount of advances received from buyers (credit balance of account 62 of the sub-account "Advances received") - 213,000 rubles.
Line 1520 reflects the total amount of short-term accounts payable:
RUB 268,000 + 442,000 rubles. + 163,000 rubles. + 105 000 rub. + 213,000 rubles. = 1,191,000 rubles.
Thus, the final line 1500 of Section V reflects the amount of short-term liabilities of Alpha LLC - 1,341,000 rubles. (150,000 rubles + 1,191,000 rubles).
Line 1700 reflects the sum of all liabilities (capitals, liabilities and reserves) of Alfa LLC. It should be equal to the sum of the assets of the organization and is calculated as follows:
line 1300 + line 1400 + line 1500 = line 1700, or 205,000 rubles. + 558 000 rub. + 1 341 000 rub. = 2,104,000 rubles.
Balance sheet (form 1) form - 2015: sample filling
The balance sheet filled out according to the example - 2015 should be the same as in the sample.