Standard form of accounting balance. Samples of accounting balances
All organizations periodically prepare information about their financial position at the reporting date, financial result of the activities and cash flow for reporting period In accordance with the requirements of the Federal Law of 06.12.2011 No. 402-FZ. We are talking About accounting (financial) reporting. About the balance sheet and its form in 2018-2019. Tell me in our material.
What is the balance sheet
As part accounting reporting Blank balance is the most important form for filling. He characterizes the financial position of the organization at the reporting date (paragraph 18 of PBU 4/99).
In the balance sheet, assets and obligations are divided depending on the date of treatment (repayment) on short-term and long-term. Assets and obligations are considered short-term, if the term of their appeal (repayment) is not more than 12 months after reporting date or the duration of the operational cycle, if it exceeds 12 months. All other assets and liabilities are shown in the balance as long-term.
What form is the balance
The balance sheet form approved by the Order of the Ministry of Finance of Russia of 02.07.2010 No. 66n. This order operates from the annual financial statements for 2011 and significantly over the past years has not changed.
In the preparation of the balance sheet, the organization independently determines the details of the indicators according to the articles, taking into account the level of materiality.
Form 1 "Accounting Balance":
In Excel format balance sheet 2018-2019 Blank:
At the same time, in the accounting statements submitted to the tax and statistical bodies after the Count "Name of the Indicator", the Claim "Code" is provided, which indicates the codes of indicators in accordance with Appendix No. 4 to the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n. By the way, since 2020, most companies will no longer have accountability
The word "Balance" has the roots of the Latin phrase "BIS LANZ", which literally means "two bowls of scales", that is, in fact, the balance sheet shows the state of financial equilibrium of the company.
Balance is the main component of accounting reporting and it reflects the success economic activity Enterprises for the set period of time.
Accounting balance is one of the main statements of accounting accounting financial activities The enterprises presented in the form of a data table characterizing all property and debts of the organization in cash equivalent for a certain period of time.
Who needs an accounting balance?
The combination of the balance sheet values \u200b\u200bin the literal sense reflects the financial appearance of the organization.
First of all, the accounting balance is required by the Organization itself to have an accurate picture of the results of its main activities that were obtained for a certain period (year, quarter, month).
The balance sheet shows how sustainably the company is developing, both in relation to personal activities and relative to cooperation with other organizations, which is characterized by two outcome indicators of balance, asset and liability.
Moreover, the main feature that the balance is made correct is the equality of the final results of the asset and liabilities of the company.
Also, the company's balance sheet is needed to any legal entities that cooperate or are going to establish a business relationship with this company.
According to the balance, it is possible to determine in which financial position is the organization and can it be able to function in the near future
The accounting balance of the enterprise is very important for banks that will be able to evaluate the indicators of this form, how much is the future client, and what maximum size Credit can provide him.
Each company is forced with fixed periodicity to provide the balance sheet to shareholders, statistical bodies and tax authorities.
Structure of accounting balance
As already mentioned, the structure of the accounting balance consists of 2 main tables, one reflects the asset of the organization, the other is a passive.
The balance sheet is considered to be correctly correct if the numeric results of these tables coincide.
Consider more, which characterize these tables.
The asset is considered all the property of the enterprise (real estate, financial investments, Motor transport, debt debtors, equipment, etc.), expressed in cash.
The balance of the balance is a totality of everything that belongs to the enterprise and what can be translated into the cash currency
The accounting balance in turn is divided into several sections.
- Fixed assets. The content of the section "non-current assets" - information about the property, which is used by the enterprise for a long time, or rather more than a year. Unforgettrate assets include: equipment, long-term investments, buildings and other
- Current assets. The total indicator of this section is the sum of the entire property of the enterprise, which is spent and requires replenishment for a relatively short time, or more precisely less than a year. Materials are considered to be cash, short-term receivables, raw materials, and so on.
Passive in the balance sheet displays the sources of education of the entire property of the enterprise, that is, its asset.
Passive consists of own capitalattracted funds and external obligations
In the accounting balance of the balance sheet there are three main sections:
- Capital and reserves. In the section of the Liability "Capital and Reserves" are summarized own fundswhich belong only to the owners of the organization.
- Long term duties. In the Lassive Little Obligation section, the value of all loans, loans and other debts that must be paid for a long time exceeding one year are formed.
- Short-term liabilities. This component of the liability reflects a set of debts that require the closest payment (less than a year). For short-term liabilities include: not paid to employees wage, Debt to suppliers and so on.
At present, there is a form No. 1 of the balance sheet, which was approved on 02.07.2010 by the order of the Ministry of Finance of the Russian Federation.
The company, based on its business features, can add additional lines or combine and delete the available indicators in the installed form.
How to make accounting balance?
The essence of the formation of an accounting balance is to fill all rows of approved Form No. 1, the composition of which the enterprise has the right to adjust in accordance with the peculiarities of economic activities and the property used.
Both the asset and the balance liability consist of a sequence of lines, each of which records a certain indicator. financial state Organizations.
Each line has the name of the indicator and a fixed sequence number, which reflects the position of the indicator in the hierarchical structure of the table.
For example, in the "non-current assets" section in the balance of the balance, the first line corresponds to the number 110 (with an increase in the management of the number of rows in form No. 1, the number may have greater bit) and is called "intangible assets".
The value of this string is usually obtained by adding lines with numbers from 111 to 119, if such exist.
After all the rows in the asset table are filled to get the final value, it is necessary to fold the results of the two first partitions of the balance sheet, which turned out by summing up other rows in the hierarchical sequence.
The same principle works in the liabilities table.
The first section of this Table "Capital and Reserves" has sequence number 310, as it is the third main section of the entire accounting balance and is formed by adding lines that are in its subgroup of hierarchy, that is, rows with numbers from 311 to 319.
Filling an accounting balance can be carried out, starting from any table (liability or asset)
The main condition for the proper compilation of the accounting table is the exact compliance of the value of each row and the indicator fit into it, as well as the availability of cash values \u200b\u200bin all lines established by the enterprise.
There are exceptions when the amount according to any indicator can be zero, in this case it is necessary to provide explanations on this article in the accounting report.
As a rule, all indicators are displayed in numbers that means thousands of rubles, for example, if the cost of the organization's real estate is 10,000,000 rubles, then in the assets of the balance in the corresponding line it is necessary to write 10,000.
Of course, if the company has a larger scale, and the turnover of their cash is mainly calculated by millions, then it is possible to put numbers, removing the six last signs, and in the title of the column indicators indicate a numerical unit million rubles.
The total numbers of the balance of the asset and the liability must coincide, since, in fact, in the asset everything is reflected in the organization, and in the balance sheet there is a description, from where the entire listed asset was obtained.
For more detailed description Creating an accounting balance, consider the principle of filling out each row of liabilities and asset.
How to fill out an asset table articles?
Each balance of the balance of the balance is filled in accordance with the following data.
Fixed assets.
This line indicates the total initial cost Property of the enterprise (fixed assets), with a deduction of the total amount of depreciation during the operation of each type of property, respectively.
Intangible assets.
This line records the value residual value All intangible assets that belong to the organization. That is, the amount of costs for acquiring and developing minus depreciation.
Capital investments.
The amount spent on construction, or indicates the cost of the order, which has already been paid.
Equipment.
The price acting at the time of purchase is indicated.
Financial investments.
In this line, the total investor costs are written at the estimated period.
Material values.
This line indicates a combination actual cost Fuel, containers, spare parts, materials and other material resources.
Unfinished production.
The value in this line is the sum of the cost of raw materials, materials, semi-finished products, etc. You can also use the regulatory cost.
Cost of circulation.
This line summarizes all costs of products that have not yet been implemented (the line is typical for retail space and catering organizations).
Future spending.
This line records the sum of all costs that have already been committed, but according to the plan should be referred to subsequent periods.
Finished products.
The amount of all is calculated finished products at its cost.
Products.
The sum of all purchased goods at the cost of acquisition is taken into account.
Services rendered, shipped goods, delivered work. The value is calculated at the established cost.
Receivables.
The amount that was previously agreed upon with the debtors were taken into account;
Remnants of funds for currency accounts and other cash receivables and accounts payable and securities in foreign currency.
The importance is taken into account, which was obtained by transferring the amount in foreign currency to Russian rubles at the rate Central Bank Russian Federationwho had power on the last day of the reporting period.
How to fill the lines of the liabilities?
Authorized capital.
The amount is recorded authorized capitalwhich is recorded in the constituent documents.
Reserve capital.
This article indicates the amount that remains from the initial capital.
Reserves for coating upcoming expenses and payments.
The article summarizes the values \u200b\u200bof unused reserves during the year and reserves passing to the next year (indicated in the annual balance sheet)
Revenue of the future periods.
The amount of funds, which was obtained in the reporting period, but according to the plan belongs to the subsequent periods.
Profit.
The profit obtained as a result of the main economic activity of the organization for the reporting period is taken into account, the amount in the reporting period has already been spent on this profits.
Accounts payable.
The amount of the existing debts of the organization's creditors is taken into account.
Balance form is in most accounting programsYou can download it and free from the Internet.
Below is a sample of the completed accounting balance.
The balance is considered the main component of accounting reporting, and it displays all economic activities of the enterprise for a certain time segment. Thanks to the competently compiled document, it is possible to determine whether the company was successful.
In essence, the balance sheet is the basic form of reporting. The document consists of several summary tables that contain information on the company's cash property, debt liabilities and total profit. It is worth noting that the balance is compiled for a certain period of time, and only the information that corresponds to a given segment bears.
The balance has an established form, and therefore it is necessary to fill it with a loan to the legislative requirements for this type of documentation. In the event that the document is incorrectly decorated, and there are mistakes in it, it can negatively affect the activities of the economic entity as a whole.
Total moments
The balance sheet is a formal financial document that carries data on the activities of the production structure for the specified time segment. This document is mandatory, and it should be transferred to the FTS. As a rule, most often the balance analyzes the data on the enterprise for the calendar year, although it is allowed to draw up interim documentation for reporting periods.
The balance sheet form approved at the highest legislative levelAnd the document consists of two subsections: asset and liabilities. The first displays all the property that belongs to the company and is used by it, distributed by structure and location. But the second section classifies the available resources according to their sources.
It is worth noting that for the Russian company, the accounting balance is a mandatory document, and it should be transmitted to authorized bodies to verify the effectiveness of the structure of the structure. If the document was not transmitted to the FTS, then the company's activity can be suspended.
The balance sheet, with which the company is reported to the state on the work done, is drawn up in form 1 or 0710001 (the legislatively approved name of the document). Given that the activities of various companies can be classified for many parameters, it is allowed to use both the complete and simple form of the document.
It is quite natural that most entrepreneurs seek to act on a more lightweight scheme, and for this use the simplified reporting form.
However, in accordance with legislative requirements, this feature Presented only for those legal entitieswhich correspond to the following criteria:
- the share of authorized capital, which is under the control of the Jurlitz does not exceed 25%;
- quantitative expression employees does not exceed 100 people;
- the final revenue of the enterprise is within 400 thousand rubles, and does not exceed this indicator.
For all other cases will have to fill out the reporting in form 1 in full expression. Otherwise it will be perceived as a violation of the current legislative baseAnd the violator will be punished in accordance with the law.
Existing species
In accordance with the requirements of FZ No. 402 dated 01.01.2013, accounting reports should cover all data on financial situation Analyzed subject entity.
And to achieve the task, the basis for the preparation of the balance sheet will serve, and in the final document in obligatory Next reporting must be included:
- annual data on the company's work;
- annual reporting for organizations whose task does not include maximum profit (non-commercial structures);
- intermediate reporting, which is compiled for a certain period of time (3, 6 months, etc.);
- internal reporting.
If we talk about the documentation, which will be in the aggregate to draw up reporting, then it is possible to describe it as follows:
In turn, in addition to the traditional accounting balance, 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 on various purposes. |
Boltto and Net Balance | In the first case, the document is used to improve information functions, but in the second - 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 the previously indicated period of time. |
Liquidation balance | Evaluates the financial position of the enterprise, which will soon cease its existence. |
Turning Balance | Analyzed the movement of funds within the company. |
Pre-document | Compiled on the basis of current performance performance indicators. It shows what results of activity can be achieved at the end of the reporting period while maintaining current working conditions. |
Intermediate balance | Prepared before completion fiscal year. |
Saldovy Document | The company's property values \u200b\u200band sources of their formation are characterized. |
Consolidated | It turns out due to the association of indicators in several business entities. More often used government agencies Control and statistics. |
Main nuances of decoration
The necessary conditions
Any enterprise that sets itself the task of obtaining extremely high profits, uses an accounting balance as an integral part of the workflow. In accordance with the established legislative requirements, this form of reporting is mandatory for all structures whose work is aimed at making a profit.
Accounting is formed due to careful analysis and control over all the processes that occur in the company. In view of this, it should be in addition to the balance sheet to include other documents relating to the use of cash, consumption of material and intangible resources and capital movement.
In 2013, a resolution was adopted, approved by the Ministry of Finance of Russia, according to which all business entities began to submit accounting documentation for monitoring authorized state structures. In this case, it is stated that those organizations that belong to the category of "small" business can supply reporting in a different form, which is known as simplified.
If at the time of approval of the ruling, the enterprise used USN, and until 2019 did not have time to report on a given form, then in this case the legislator requires restore and confirm all financial documents Over the past few years.
After the adoption of FZ No. 402, reporting is submitted 1 time per calendar year, and explanatory note Not required to the document. After the fiscal year, the enterprise must convey the tax service filled balance within 3 months. If not to meet within the specified period, financial measures will be applied against the company.
Formation of liquidation account
In the event that the activities of the enterprise was considered unsatisfactory, and his owners adopted a unanimous decision on termination of work, then it is necessary to know that this process is under the complete control of the state. In view of this, liquidation should occur taking into account the requirements specified in FZ No. 129 and Art. 61-64 of the Civil Code of the Russian Federation.
Based on the basic rule, upon completion of the settlement operations with creditors, the liquidation commission responsible for the termination of the company should form a liquidation balance in which all data on the company's work will be displayed at the time of its closure.
This document is approved or by the authority, which initiated liquidation, or by members of the constituent Council of the Company. However, it is worth paying attention to the fact that the special form for this report is not provided, 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 is automatically recognized as inventory, which means that its formation occurs according to the results of the inventory and taking into account the requirements of Art. 12 FZ №129.
- The balance cannot contain residues, therefore it is necessary to do everything possible to get rid of them as soon as possible.
- In the preparation of the liquidation account, the value of the property is established, which will make the conclusion, which was the main cause of liquidation. So the assessment of the company's assets in the liquidation balance will be completely different from the standard reporting.
Relationship with other documents
Absolutely all forms of accounting reporting have close relationships. When compiling and filling out the balance, it is necessary to take all the data on the reporting forms to determine the same results.
Thus, all indicators that such or other play a key role in the company's accounting should be grouped by appropriate forms. At the same time, each of them will have an independent destination, 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 information. In this case, the logical connection will be due to the fact of use when drawing up the documentation of the Double Record rule. This means that the same data will be duplicated immediately in several reports.
If you analyze the relationship characteristic of the balance sheet, it will have the following structure:
In addition to the fact that close relationships are available on the main reporting forms, interrelationships 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 the addition or subtraction of other lines.
Sample of the completion of the balance sheet:
Example of filling out an accounting balance
The approved balance sheet form in 2019 should be filled in such a way as to meet all the requirements of the legislative framework. And this operation begins with filling mandatory requisites. After that, you can move to the display of all necessary indicators for the financial activities of the business entity.
With all this, it is important to pay attention to the basic rules:
- The data at the beginning of the reporting period must be displayed in the document and comply with the information that were available at the end of the previous period.
- The results of the subsections "Active" and "Passive" must be completely identical.
- All information should be presented in the deployment. The presence of a test between the balance sheets is not allowed in any way.
- All data that are presented in the balance sheet must have a corresponding documentary confirmation.
The reporting document will consist of a set separate string, the main of which will be:
At the end of the document, the result is born, which should be equal to all subsections. This means that the total value of assets and liabilities should be identical and not different.
In order to better understand how the document is filling out, you need to download the form for free on specialized Internet sites dedicated to accounting issues and explore the Word Filling Sample (Word).
Other requirements
Regarding the accounting rules for the accounting balance, the legislator puts forward quite strict requirements that must be taken into account and displayed in the final document.
In particular, for the document necessarily the presence of some details:
- oKUD classifier and type of activity of software;
- the exact date on which the report is drawn up (as a rule is the first number of the upcoming month or the last number of current);
- data on the organization, namely the full name of the structure, INN, organizational form, a form of ownership, accurate location (it is important that all submitted data meets the information specified in the constituent documentation);
- date Acceptance and approval of the document, as well as a mark on the date of sending a balance on accounting in tax service;
- specific unit of measurement (thousand or million rubles).
In no case cannot leave empty lines in the balance sheet. If there are no values \u200b\u200bin the document, you need to put a fiber. A similar solution is used for situations where due to rounding the number of the total sum of some rows is zero. If the value of the string is negative, then this indicator must be framed into parentheses.
In general, all the rules and requirements for filling the balance is quite clear and spatially painted in the relevant legislative Acts and standards. And it is imperative that each of the approved rules is taken into account. Otherwise, you can face the problem when the balance will not be recorded in the tax service due to improper compilation or errors.
Balance (form number 1). Instruction, rules and order of filling
Balance sheet - This is a method of generalizing and grouping assets of the economy and sources of their education - liabilities - for a specific date in the cash assessment. Balance indicators characterize the financial position of the organization as of the reporting date.
The main task accounting balance - show the owner than he owns or what capital is under his control. Balance allows you to get an idea and about material values, and the magnitude of stocks, and the status of settlements, and investments. Balance data are widely used for subsequent analysis by the management of the organization, tax authorities, banks, suppliers and other creditors.
Consists of 2 main parts - asset and liability. The asset presents the resources of the organization, and in passive - sources of their formation. A distinctive feature of the balance sheet is the equality of the results of the asset and liability. This is due to the principle of a double record applied in accounting.
Assets The balance contains 2 partitions:
- I. non-current assets;
- II. Current assets.
Passive Balance consists of 3 sections:
- III. Capital and reserves;
- IV. Long term duties;
- V. Short-term obligations.
Each element of the asset and balance liability is called article Balance. Articles asset reveal the essence of resources, their use and magnitude. Liability articles characterize the sources of resource education, namely: at the expense of which source this part of the assets was created, for what purpose they are intended and their magnitude.
When drawing up an accounting balance, it is necessary to keep in mind the following:
- the accounting balance sheet data at the beginning of the year must comply with the data at the end of last year (taking into account the reorganization produced);
- it is not allowed to be credited between the articles of assets and liabilities, profits and loss articles, except when such a test is provided for by the relevant accounting provisions;
- the relevant accounting articles must be confirmed by the property, obligations and settlements inventory.
A typical form of balance is regulated by the Ministry of Finance (). However, organizations can independently develop the form of an accounting balance using typical as a sample. At the same time must be observed general requirements to financial statements.
When developing and adopting an accounting balance (form No. 1), it is recommended to apply the codes of the final strings and the codes of partitions and groups of articles given in the sample of its balance form. If for any indicator in the balance sheet developed by the organization independently, there is a decoding, the articles of this decoding are encoded by the organization itself.
The balance sheet contains the following mandatory details:
- the reporting date, as of which the balance is given;
- the full name of the organization in accordance with the constituent documents;
- taxpayer identification number (INN);
- the main activity of the enterprise with the OKVED code;
- organizational and legal form / shape of ownership (according to OKOPF and OKFS classifiers);
- unit of measurement - thousand rubles. (Okay code 384) or million rubles. (code in Okay 385);
- location (address);
- the date of approval (indicates the established date for annual accounting reporting);
- sending / adoption date (specifies the specific date of the postal, electronic and other departure of accounting or the date of its actual belonging to belonging).
The amounts of accounting articles are given in thousands of rubles without decimal signs. Organizations that have significant sales, obligations, etc., can lead data in millions of rubles (without decimal signs).
Indicators Ob. separate species assets, liabilities, income, expenses and economic operations can be given in the balance sheet total with disclosure in if each of these indicators individually is insignificant for evaluating interested users of the organization's financial situation or financial results its activities.
Consider oRDER OF FILLING FORM 1 "Accounting Balance".
- accounted for on off-balance accounts
In the column " At the beginning of the reporting year"The data at the beginning of the year (introductory balance sheet) are shown, which must comply with the data of the Graph" at the end of the reporting period "of the previous year (final balance), taking into account the reorganization issued at the beginning of the reporting year, as well as changes in assessing accounting indicators related to the application of the situation By keeping accounting and accounting reporting in the Russian Federation and accounting regulations " Accounting policy Organizations "PBU 1/98.
In the column " At the end of the reporting period"The cost of assets, capital, reserves and liabilities at the end of the reporting period (month, quarter, year) are shown.
An accounting balance (form 1) is a report that all organizations should pass at the end of the reporting year. For 2015, organizations should be passed to the accounting annual reporting until March 31, 2016 inclusive. Balance is the main component of this reporting.
Small businesses can fill the balance in the abbreviated version -. Middle and large enterprises must fill out the standard form of accounting balance. Blank, relevant for 2016 when filling in 2015, approved by the order of the Ministry of Finance of 02.07.2010 No. 66n (as amended by the Order of the Ministry of Finance of Russia dated August 17, 2012 No. 113N, from 06.04.2015 No. 57n).
The organization may, if necessary, adjust the recommended balance form, summarizing the information or by providing more detailed details on the articles.
For example, a filled model of the company's balance sheet for 2015 is given to pass it in 2016 until March 31. Download the balance of the accounting balance can be at the bottom of the Excel article for free.
Where to pass?
The form of 1 accounting reports is signed in two copies - for IFTS and Rosstat. In the IFTS, the balance can be passed in electronic or paper form, in the Rosstat in the paper version can only be handed over small and micro-enterprises. All other submit a report in electronic form.
Filling Sample for 2015
The balance sheet form 1 reflects information about the assets and liabilities of the organization at the end of the 2015 2015, as well as information in the two previous year 2014 and 2013. All property and organization commitments are distributed through the balance sheets with the distribution on assets and liabilities.
After the form 1 is filled, the equality of the total amount of assets and liabilities is checked. In the event of equality, the balance is signed by the Director and is transmitted to the destination.
If the equality is violated, and assets do not correspond to liabilities, then it should be sought in accounting an error and correct it.
Amounts in the balance are made by rounded up to thousands or millions, expressed in russian rubles. Foreign currency It is also subject to translating to rubles at the rate of the Central Bank of the Russian Federation at the date of filling of form 1.
The accounting balance section is filled with information about:
- non-current assets (fixed assets intangible assets, search assets, investments in terms of over one year, deferred tax assets);
- current assets (material and industrial reserves, VAT, receivables, funds in the accounts of the organization, investment for a period of less than one year).
All assets of the organization are distributed between non-current and negotiable, after which the total amount of the organization's assets is considered and is recorded in a string of 1600.
The accounting balance partition is filled with information about:
- capital capital (authorized, reserve, own), the cost of shares retained by profit or uncoated loss Following the year;
- long-term liabilities over 12 months (long-term loans deferred tax obligations, evaluation obligations);
- short-term liabilities for a period of less than 12 months (short-term loans, payables, assessment obligations, future periods income).
After the accounting accounts data is distributed on the liabilities of the balance sheets, the total amount of liabilities is considered for each section and after the summation is displayed total amount liabilities on the period of 1700.