Building in Excel. Sample balance sheets. Sample Filling Balance

Accounting Balance - Form 1it is considered the main component of accounting reporting. The obligation to fill it inherent in each organization forming accounting reports. In the material will be discussed in what is form 1 and Accounting Balancein general, what are the principles of filling them.

How correct - form 0710001 or form number 1 of the accounting balance

Many accounting workers call balance form 1Although this term in relation to this reporting document has already lost relevance. The fact is that in 2010, the Ministry of Finance abolished its order from July 22, 2003 No. 67n and released a new regulatory document - Order of 07/02/2010 No. 66n. The applications contain documents, and in them form 1 is no longer mentioned. From that time in business practice, the encoding of OKUD was used, according to which the accounting balance was assigned the code 0710001.

Nevertheless, the term "form 1" is used in everyday life accounting workers - Not so much if necessary, how much is the habit and for convenience.

Accounting Balances (Form 1) for 2014 And 2015 are identical as all changes, as mentioned, occurred in 2010.

Who should fill and take the accounting balance of the enterprise - Form 1

All companies - both large, and small - keep records and account for accounting reporting. To this obliges them to Part 1 of Art. 6, part 2 art. 13 of the Law "On Accounting" from 06.12.2011 No. 402-ФЗ.

Individual entrepreneurs and, in some cases, in the Russian Federation, branches, representative offices and the like structural divisions of firms formed under legislation foreign states, freed from this duty.

Sections forms 1 accounting balance

The balance sheet is composed of asset and liability.

We will analyze order fill form 1. accounting balance .

The asset consists of 2 sections:

The first presents non-current assets.

This includes data on fixed assets, intangible assets, Finance investments for long time (more than a year), etc.

In the second, turnover assets are indicated.

All assets considered short are entered here. Under them implies the following indicators: "Reitorka", which has a repayment period does not exceed the year, reserves, investment of finances for a short time (less than a year), etc.

Passive contains 3 sections:

The first reflects capital and reserves.

This includes data on all types of capital capital companies, including, for example, authorized capital, as well as profit before its distribution.

The second reflects the obligations that have a long expiration date (long-term).

It is implied by all obligations that the repayment period exceeds 12 months.

The third reflects obligations that have a short period of execution (short-term).

Meaning the obligations whose repayment period does not exceed the year. In this capacity, various loans are usually performed, accounts payable economic destination and so on.

Each balance sheet corresponds to a specific code. All of them are indicated in Appendix No. 4 to order No. 66n.

What periods are the data in the F-1 of the accounting balance

All balance sheet indicators must be connounced to one of the following dates:

The reporting date, corresponding to December 31, for which a report is drawn up (for example, 2015).

Thus, the balance is compiled for the reporting year preceding the year before the preceding.

Where to download F-1 accounting balance

Solid accounting or tax sites, having templates on their resources, allow you to download forms of documents, including an accounting balance. As a rule, it is also possible to familiarize themselves with samples of data filling.

Thus, the balance of balances are present on the website of the FTS RF in the relevant section on the reporting of companies. What looks like form 1 accounting balance, you can see on our website.

Accounting Balance Form 1 - Sample

On our portal is a sample F-1 Accounting Balance. In his example, you can familiarize yourself with the data that the form we will see.

Balance of typical shape number 1. Filling out an accounting balance occurs in thousands and millions of rubles as well, it does not contain any decimal signs after the comma. If you have an accounting balance foreign currency, then it is recalculated as a domestic at the rate of the Central Bank for the thirty-first. From the ruble and salad statement take data and fill out all accounting balances.

IN balance form In the upper line, the date on which the balance is made. For example "December 31, 2011." Further indicates the abbreviated or full name of the company, an identification number The taxpayer and the type of activity, which is approved by state statistical bodies. Next, in the completion of the balance sheet, you should specify the code of organizational and legal form of the company, as well as the property code for classifiers, which correspond to OKFS and OKOPF. Choose a suitable unit of measurement and then specify its code, for example 385-thousand. rub.; 182-million rub. In the form of accounting balance In the "Location" line you want to specify legal address firms. Further, the Blanc Blanc includes data to the "Approval Date" line, where the date is set for annual reporting. The "Date of Sending / Adoption" line indicates the exact date of shipment accounting reportingThe sending is made by e-mail, mail, or in other ways, as well as, in this line, you can specify the date for the actual transmission of the balance sheet.

Now go to the table to fill the balance sheet. It consists of five sections: three sections relate to the liabilities of the organization, and two to the assets of the organization. You can download an accounting balance form. In the empty graphs of the shape of the balance sheet, are cast. Balance at the beginning of the year is written on accounts accounting In the third count. Next comes filling the fourth graph. In the last and final line 190 of the balance sheet for each appropriate graph, the lines of one hundred ten are one hundred and fifty.

For filling an accounting balance The final line 290 of the second partition for each appropriate graph is folded two hundred ten - two hundred seventy. The three-line line is written to the string line one hundred and ninety - two hundred ten. In the line 490, when the balance of the balance sheet fits the amount of four hundred ten-tech seventy years, the line of four hundred eleven is not taken into account. The line 590 records the amount of five hundred ten - five hundred twenty. The line 621 indicates the amount of the strings of six hundred twenty one - six hundred twenty five. In line 690 of the fifth section, the sums of six hundred ten, six hundred twenty, six hundred thirty - six hundred sixty are recorded. And in line 700, the amounts of such lines should be specified: four hundred ninety, five hundred and ninety, six hundred and ninety, three liabilities partitions.

Accounting balance form №1 confirmed by the signature with the decoding of the chubbuch and the leader. Date is indicated by title page Opposite the Count Graphs.

The balance sheet is a report showing generalized information about the results of the enterprise for the year. It is necessary to fill it in 2016 to all organizations, pass in the FTS and Rosstat. Blanc form current for 2017, in Excel format as well as a completed sample can be downloaded in this article.

Balance Features in 2017:

• in the report all data are given on the last day of the year;
• annual figures for 2016 and two previous years are entered;
• all sums are rounded up to thousands of rubles or millions of rubles, the selected rounding is indicated in the header of the balance form;
• for 2016, the term of accounting balance - until March 31, 2017 (no transfer of the term of delivery);
• the report form 1 fills in two copies - one sample for the tax (in any form), the second for the statistical organ (in electronic format).

You need to pass the balance only if it came down, that is, the total amount of assets is equal total amount liabilities. These indicators are given respectively in strings 1600 and 1700. If equality is not executed, you need to look for an error in accounting activities.

In order not to check all annual activities, intermediate reports are usually compiled.

In the balance form you need to transfer data to all accounts and subaccounts, this information is distributed through the balance sheet items. As a rule, a broadband statement is drawn up monthly, which reflects data on all accounts used in accounting accounting activities.

Balance Flow Sample for 2016

The assets section of the balance sheet form are represented by the following articles:

• 1110 is the residual indicator of the value of the asset assets of the intangible type (depreciation);
• 1150 - the residual indicator of the cost of fixed assets (also less depreciation deductions);
• 1170 - Attachment financial type for a period of more than one year (long-term);
• 1210 - the sum of the reserves of material and industrial type, which are listed both in the warehouses of the enterprise and in production and in the form of finished products;
• 1230 - debts of counterparties before enterprises;
• 1240 - Financial Investments for the period less than one year (short-term);
• 1250 - the total value of all money Enterprises B. different types (Cash, non-cash, currency funds, including transfers on the way).

Detailed fill in the data line of the Blanca for 2016 can be found.

The section of accounting liabilities is submitted by the following articles:

• 1340 - the results of recalculation of the value indicator non-current assets, if this procedure was carried out during 2016;
• 1370 - result financial activities Companies for 2016 can be expressed as profit or loss. In case of a loss - the cost must be included in parentheses;
• 1410 — credit fundswho received the organization for a period exceeding 12 months;
• 1510 - credit funds received by the enterprise for a period of less than 12 months;
• 1520 - enterprise debts to customers, suppliers, employees, banks and other counterparties;
• 1540 — estimated obligations from sch.96.

These accounting articles can be detailed in more than. This is not the responsibility of the enterprise, as of demanding the organization can disclose individual indicators by entering additional lines in a typical form. This is not prohibited, since the balance form approved by order 66n and presented to download in this article is recommended.

Is it possible to remove unnecessary balance lines? It is possible if they do not need organizations in the future. An accounting blank represents information for three years if any line will be filled in one year, and in the other it will be removed, it will not be correct. It is better not to delete not completed articles, but fill them with docking.

The filled sample for 2016 can be found below, download format - Excel. Blanc approved by order of the FNS №66N, latest edition Blanca accounted for April 2015.

Sample for free download

Accounting Balance Form 1 Blank 2017 Download to Excel for free -.

Sample Balance Fill for 2016 -.

Everything russian organizationsas well as official representative offices foreign companies On the territory of our country is obliged to report on their financial and economic regulations for the reporting year. This commitment is regulated by the Law "On Accounting" No. 402-FZ.

Also, the law provides for "cross-parting" for some categories economic Subjectswho are entitled to keep accounting in simplified form. However, regardless of the way of maintaining accounting, the main or simplified, form number 1 is mandatory for all economic entities: organizations, IP and private owners.

This year will have to form reporting for 2017. The current form is approved by the Order of the Ministry of Finance of Russia No. 66n dated 02.07.2010.

Form 1 "Accounting Balance", download Word Blank

Download Accounting Blanca 2019, Excel

Accounting Balance with Line Codes, Blank, Excel

How to Fill Balance

When filling out the form number 1, we should guide the section 4 of the Order of the Ministry of Finance of the Russian Federation of 06.07.1999 No. 43N (ed. From 08.11.2010). We define the key rules for filling out the reporting document:

• fill out the report indicators in accordance with the actual balances on Buchsheets at the reporting date, formed taking into account the requirements of the PBU and accounting Policy companies;
• reflect the indicators in monetary terms in the currency of the Russian Federation - in rubles, thousands of rubles or in millions of rubles;
• if the company has a branch network, then at the end of the year, a single accounting balance should be formed (the parent company plus branches);
• to short-term assets and obligations include indicators that exist no more than 12 months to long-term - existence of more than one year;
• the property and main funds should be reflected in the "net" cost, that is, taking into account depreciation deductions and other expenses provided for by PBU.

We offer a simple cheat sheet for filling out form No. 1.

An example of a filled form

When and where to donate reporting

In 2017, it is necessary to provide accounting statements in form No. 1 at once in several organizations: FTS and Rosstat - for all organizations and IP, to the Ministry of Justice and (or) to the Ministry of Finance of Russia - for non-Profit Organizations and state employees. Upon additional request, accountability can be requested by the founder or owners of the company.

Provide Balance B. Tax inspection and Rosstat for 2017 need no later than 90 calendar days From the first day of the year following the reporting period. That is, no later than 31.03.2018. However, in 2019, March 31 drops on a day off, therefore, the transfer rule is valid. It means that the deadline for the delivery of the accounting balance for 2017 is 04/02/2018.

For organizations of the budget sector, there may be other deadlines for reporting, earlier. This information is brought to institutions in the prescribed manner.

The reporting filed in the Ministry of Finance, the Ministry of Internal Affairs or the founder does not cancel the obligations to report to the federal tax service and territorial statistical bodies within the specified time.

Terms of delivery for "special" cases

Note that for newly educated, liquidated and reorganized enterprises, the deadlines are somewhat different. Consider the extraction dates for reporting for such companies:

1. Creature. The organization that was formed before September 30, 2017 is obliged to report on the generally accepted rules, that is, until 04/02/2018. But those companies that were formed after September 30, 2017 must report not in 2019, and in 2019, that is reporting period 2019 plus existence period in 2017.
2. Reorganization. The company is obliged to report three months after making recent changes in the register. This rule is established not only for firms that continued their activities, but also for "attached" companies that completed their activities.
3. Liquidation. The institution that completed its activities is officially obliged to provide reports no later than three calendar months from the date of appropriate entries in the register.

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 a fixed shape, and therefore it is necessary to fill it with a loan to the legislative requirements for this type 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 form of accounting balance is approved at the highest legislative level, and the document consists of two subsections: asset and liability. 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 russian company Accounting balance is mandatory documentand 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:

• share authorized capitalwhich is under the control of the Jurlitz does not exceed 25%;
• the quantitative expression of hired 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 of 01/01/2013, accounting reports should cover all data on the financial position of the analyzed entity of economic activity.

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:

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 On control of 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 company 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 when liquidation balance It 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. At the same time, the logical connection will be due to the fact of application when drawing up the documentation double recording. 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 begins this operation With the fill in mandatory details. 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 sample filling Word. (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.