Blanca Blanc in Word. Balance of the company

When conducting accounting, the economic entity should be on certain dates mandatory forms reporting. Their number includes balance sheet. Many state and regulatory authorities consider it one of the main documents. Therefore, the accountant should know exactly how to fill the balance sheet, which accounts where to attribute.

Balance sheet This is one of the forms that are included in the package. accounting reporting. By law, any entityRegardless of which the organizational form and the selected tax regime he has, should fill these reports and send them to the tax and statistical authorities.

Also, such a responsibility is assigned to non-commercial structures and advocate colleges.

Balance and profit and loss statements are established as optional only for entrepreneurs, as well as open in Russia units of foreign companies. But make out and transmit these forms on own initiative The law does not prohibit them.

Attention! In the previous year, the law allowed some business entities to make reporting. However, now these reliefs are canceled. If the subject is assigned to the category of small enterprises, the reporting should still be drawn up, just to do this in a simplified form. At the same time, the balance in this case is still mandatory, and it is still necessary to apply it to the controlling bodies.

Terms of delivery of the balance

The rules established that the accounting balance form 1 must be sent in the total reporting package for the previous year until March 31 of that year, which follows.

At the same time, this period is mandatory for execution as when transmitting a balance in tax serviceAnd for statistics.

Under some conditions, together with accounting reporting, the statistics need to convey the audit report. It must be done on a period of 10 days, but no later than December 31, which is coming for the reporting.

For some organizations, due to the type of activity, either by other criteria, is imposed not only to execute and submit reports to government agencies, but also to publish it. For example, firms that perform the role of tour operators must provide in Rostrud documents for 3 months after the statement approval.

Attention! The law also defines certain deadlines for submission of reports for organizations that have been registered after September 30. Due to the fact that the calendar year in such companies will be considered in different, the first time to apply reporting they will be required until March 31 of the second subsequent after registration of the year.

For example, LLC "Empire" was submitted to the register on October 20, 2017. The first time the company will need to prepare a package of accounting until March 31, 2019.

As a rule, the balance is issued on the basis of the company's work for the year. However, it is allowed to make it not only every quarter, but also, for example, monthly. In this case, these documents will be called intermediate. This kind of documentation is usually necessary banking organizations When evaluating solvency, owners of the company, etc.

Where is provided

The legislation determines that the balance form 1 and form 2 of the profit and loss statement, as well as other mandatory forms included in the accounting reporting, must be filed:

• Tax Service - Documents Rent at the place of registration of the company. If the company has separate units or branches, then, at the place of their location, reports are not submitted, and only the parent company gives general summary statements. Make it is also necessary at the address of its registration.
• Statistics - Currently, the provision of accounting reporting in Rosstat is strictly mandatory. If this is not done on time, then on the organization responsible and officials Penalties will be imposed.
• Owners, founders are necessary because any annual report must first be approved by them.
• Other regulatory authorities, if the provisions of the legislation establish the obligation of this step.

Attention! There are also organizations that may be asked to provide them with reports to perform any action. For example, banking institutions when considering an application for a loan on the balance sheet assesses the solvency of the company.

Some large companiesWhen concluding contracts for the supply or provision of services, asked to provide their future partners Form 1 Balance form 2 Profit and Loss Statement. However, this is done at the discretion of the administration.

On the other hand, a large number of services provide the ability to check organizations and entrepreneurs in the Coda of Inn or OGRN. All information is selected from the reports filed earlier.

Methods providing

The form on OKD 0710001 can be sent to government agencies in the following ways:

• Personally in the hands of an employee of the FTS or statistics;
• With the help of a valuable postage - a letter must be attached to an inventory, it should also have a monetary value;
• With the help of the Internet - the company should be issued by the EDS, and the data transfer agreement with any special operator has been concluded. You can also submit a report directly through the tax site, but for this will also be required. The report must be defined electronically if the company operates from 100 people and above.

Accounting Balance Blank 2018 free download

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How to fill out an accounting balance in form 1

Title

Filling is performed according to the following scheme. After the name of the document is affixed by the date on which the data is made. On the right in the table you need to specify the actual date of filling. This is produced in the column "Date (number, month, year)".

Following the full name of the organization, and then in the table - it is. Below here in the table it is necessary to put the Inn firms.

Then you need to put the name of the organizational form, as well as the form of property. The table needs to enter the corresponding codes. For example, if this is a llc - then you need to put the code 65. Private property Corresponds to 16.

In the next graph, you must select in which units are entered money sums Balance - in thousands or millions of rubles. Here in the table you need to enter the window code. The last line is intended to record the address of the organization.

Assets

Fixed assets

In p. 1110 "Intangible assets" reflects the balance of account 04 In addition to works on R & D minus account balance 05.

In p. 1120 "Research results" reflects the balance of subaccounts of account 04, where the works of R & D are taken into account.

In p. 1130 "Intangible search queries" reflects the balance of the account 08 by subaccount material expenses on search work.

In page.1140 "Material search queries" reflects the balance of the account 08 on the subaccount of material expenses for search work.

In p. 1150 "Fixed assets" reflects the balance of account 01, reduced to the account balance 02.

In p. 1160 " Profitable investments In the MC "reflects the balance of account 03, reduced to the balance of account 02, subaccount, relating to the depreciation of assets attributable to revenue investments.

In p. 1170 "Financial investments" reflects the balance of account 58, reduced to the balance of the account 59, as well as the balance of 73, reflecting interest loans for more than 12 months.

In p. 1180 "Deferred tax assets»Reflects the balance of the account 09. It is allowed to reduce the balance of account 77.

In p. 1190 "Other non-current assets" can be shown any other indicators that refer to this section, but cannot be attributed to any of the specified lines.

Attention!In p. 1100 you need to sum up and record the result in the section, namely lines from 1110 to 1190.

Current assets

This section reflects information about short-term assets Enterprises.

Page 1210 "Reserves" contains a final indicator of folding from:

• The rest of the debit of sch. 10, from which it is necessary to deduct the value of the account balance. 14, add the balance of sch. 15 adjusted for sch. sixteen.
• Debit balances on accounting accounts 20, 21, 23, 29, 44, 46, which reflect the amounts of unfinished products.
• The rest of the debit of sch. 41 (minus sch. 42) and sch. 43, which shows the cost of goods and finished products.
• Saldo in sch. 45, reflecting shipped products to customers.

P. 1220 "VAT" includes the balance of the SC. 19, which reflects the amount of VAT on acquired material values, works and services.

In art. 1230 "Receivables" reflects information on the following accounts:

• Remains on the debit of accounts 62, 76, which reflect the short-term receivables of buyers, taking into account the account indicator. 63 "Reserves for long-term debts"
• The rest of the debit of sch. 60, 76, which fixes the sums of sent advances to suppliers.
• Debit residue by subaccount account. 76 "Insurance calculations."
• Balance. 73, which reflects the debt of the company's personnel, except for the amounts of loans for which loans are accrued.
• Part of the balance of sch. 58 "Provided loans", taking into account loans for which interest is not accrued.
• The rest of the debit of sch. 68 and 69, which reflects overpayment for mandatory payments to the budget.
• Debit balance on sch. 71. Which reflects the calculations on the report.
• Saldo in sch. 75, which takes into account the inclined contribution to the share capital.

P. 1240 "Financial Investments" is designed to reflect in it:

• Saldo in sch. 58 adjusted for the balance of sch. 59.
• Saldo in sch. 55 "Deposits"
• Saldo by subaccount sch. 73 "Loan calculations", in terms of loans for which interest is made.

P. 1250 Reflects the final value on all accounts on which the company's money is taken into account. 50, p. 51, sch. 52, sch. 55, sch. 57.

In p. 1260 "Other revolving assets" balances on accounts that are part of the property, but were not reflected in the above lines.

In p. 1200 of this report, you need to add and reflect the amount of all values \u200b\u200bof the indicators of section II C p. 1210 to 1270.

Attention!P. 1600 "Balance" reflects the balance of the balance, which is determined by addition the values \u200b\u200bof the final strings of the asset partitions: p. 11300, p. 1200.

Passive

Capital and reserves

In p. 1310 " Authorized capital»The company's capital will be recorded, which is indicated in the registration documents of the business entity. It reflects on the loan. 80.

In p. 1320 "Own shares" indicate the balances on the loan. 81, which reflects information about the repurchased promotions of the enterprise.

P. 1340 "Revaluation non-current assets»It suffer here information from the loan balance. 83, which contains data on the revaluation of NMM and fixed assets.

P. 1350 " Extra capital»Includes credit balance data. 83, from which information on the revaluation of long-term assets is excluded.

In p. 1360 "Reserve Capital" reflects the loan balance on the account. 82, which shows the amounts created in accordance with the charter or legislation of reserves. Here is the part of the balance of the account. 84, which falls on special funds.

In p. 1370 " Undestributed profits»Fix information on the part of the SC. 84, reflecting the unused profit of the company. When calculating, amounts to special funds should be deleted.

In p. 1300 balance should be summed up and record the total of all values \u200b\u200bof the indicators of section III C Art. 1310 to 1370.

long term duties

In p. "1410" " Borrowed funds»Reflect the credit balance data. 67, and here it is necessary to indicate both the sum of the amount of debt and accrued interest.

P. 1420 "Deferred tax obligations"Includes an indicator calculated by subtracting from the loan balance. 77 Balance on the debit of sch. 09.

P. 1430 " Estimated obligations"It is intended to reflect information on the loan of subaccounts. 96 on reserves of upcoming expenses, as well as estimated reserves with a period of more than one year.

P. 1450 "Other obligations" reflects the balances on the loan. 60, 62, 68, 69, 70, 76, containing information about debt over one year.

In p. 1400 balance sheet should be summed up and recorded all the values \u200b\u200bof the indicators of section IV, namely Art. 1410-1450.

Short-term liabilities

In p. 1510 "borrowed funds" should reflect the loan balance in the account. 66, while it must contain both the debt itself and interest accrued on it.

In pp. 1520, the accounts should indicate the following accounting data:

• Credit balance. 60 and sch.76, which reflect the existing debt of the business entity in front of its partners, serving suppliers and contractors.
• Loan balance. 70, which includes the indebtedness of the enterprise in front of people working on it. However, it must be remembered that the debt on the payment of income is not reflected here.
• The amount of accounts payable 76 by subaccount "Calculations on depositiated debt", which reflects not paid amounts of deposited salary.
• Loan balance. 68 and sch. 69, which takes into account the debt of the company before the budget and extrabudgetary funds For mandatory payments.
• Loan balance. 71, which makes accounting for the existing debt of accountable persons in front of the enterprise.
• Credit balances on sch subaccounts. 76 "Calculations for property insurance"And" Calculations for claims. "
• Loan balance. 62 and 76, on which they are reflected from buyers the amount of advance payments.
• The balance of the loan of subaccounts is sch. 70 "Calculations on the payment of income on shares" and sch. 75 "Calculations for income payment".

In addition, this section shall be disclosed as follows:

• P. 1530 "Income of future periods" is intended for fixing balances in it. 86 and sch. 98.
• P. 1540 "Evaluation Obligations" contains balance on the loan of the SCC. 96 "reserves of upcoming expenses", as well as on accounts, which reflect the estimates of liabilities with terms of less than one year.
• P. 1550 "Other short-term commitments" other obligations of the company with a period of less than one year, which were not reflected in section V report form on OKD 0710001.
• In p. 1500 of this report should be summed up and recorded the total values \u200b\u200bof the indicators p. 1510-1550.

Attention! P. 1700 "Balance" reflects the balance currency, which is determined by the addition of the values \u200b\u200bof the final lines of the liabilities: p. 1300, page 1400, p. 1500.

Common bugs when filling the balance

The following most common errors can be distinguished when drawing up balance sheet:

• Indicators of receivables and payables Many experts fold. It is necessary to indicate the balance sheets as follows: accounts receivable as part of the balance of the balance sheet, the creditor - in the liabilities. For example, debt buyers in the asset, and advances received from them - in the password of the report.
• Receipts from buyers in the form of an advance should be reflected together in addition to its VAT.
• Long-term objects. For which depreciation is accrued must be indicated in the balance sheet residual value, not at the initial one. Many here allow a mistake.
• When an organization provides a loan, in which the calculation of interest is not provided for, it should be reflected not in financial investments, but as part of receivables, by dividing the terms of payment.
• When filling out the balance, many accountants have negative values \u200b\u200bof indicators indicate in graphs with the "-" sign.

The form of 1 accounting balance is the main and, perhaps, the most important component of accounting reporting. It judges the financial situation of the organization. Fill it all the companies without exception. Therefore, to know how the balance is filled in, each self-respecting accountant must. In the article we will tell and show how to do it right.

Balance of the company - Form 1 or 0710001?

Form 1 The accounting balance was officially called until 2011, the reporting forms approved by the Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n.

In the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n, which approved accountability forms, relevant now, the concept of "form 1" is not used. Now the forms are encoded in OKud - the All-Russian Classifier of Management Documentation (OK 011-93), approved by the Resolution of the State Standard of Russia from 12/30/1993 No. 299. And on it, the accounting code is 0710001.

However, most of us continue to call Bubalance in the old - according to tradition or for the sake of convenience. After all, it is clear to any accountant that he wants the one who requires the form 1 from it.

And about the features of filling simplified balance form read.

The balance sheet (F-1) consists of an asset and liability, switching off partitions, in each of which lines containing data on certain types of property or liabilities.

An asset includes 2 sections:

I. non-current assets

It contains information about OS, NMA, R & D, long-term financial investments, that is, about property that cannot be implemented quickly.

II. Current assets

These are the so-called short (easily implemented) assets: stocks, receivables With a maturity of up to 1 year, short-term financial investments, cash.

In passive there are 3 sections:

III. Capital and reserves

He reflects information about the capital's capital (statutory, reserve, added) and retained earnings (uncovered loss).

IV. long term duties

These are obligations with a maturity of more than 12 months (borrowed, estimated, pending).

V. Short-term liabilities

This section presents information about obligations with a maturity of less than a year, including on borrowed funds, payables, assessment and other obligations.

Read more about some nuances requiring accounting when filling separate string Balance, read in this material .

Filling out the form of 1 accounting balance in 2018-2019 (sample)

All balance indicators are driven by one of the dates:

• the reporting date (in obligatory case is December 31 of the reporting year);
• December 31 of the previous year;
• December 31 of the year preceding the previous one.

Balance lines are encoded. The code is taken from Appendix 4 to order No. 66n. Taking into account these codes, the sample form of 1 accounting balance will look like this:

Sample of filling in full form of full form created on specific figures, look in the article "Procedure for drawing up balance sheet (example)" .

Where to download the shape 1 (F-1) of the balance sheet?

You can download the form of 1 accounting balance on the site any of the reference and legal systems. There are also examples and samples of filling out this document.

Templates of all forms of accounting reporting are also available on the website of the FTS of the Russian Federation in the section "Tax and Accounting Reports".

In addition, the form of an accounting balance (officially existing in 2 options) can be found on our website, in the material "Blank of the accounting balance of the enterprise (download)."

RESULTS

The accounting balance is carried out on the form of a certain form approved for this Ministry of Finance of Russia, and in compliance with certain rules for making information into it. Blanks and examples of the balance of the balance can be found on the sites of reference and legal systems, the FTS website and on our website.

The form of an accounting balance for 2014 was approved by the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n (as amended from 12/04/12), the form itself is in Appendix No. 1 to this order.

A filled balance sample, which must be passed in 2015 for 2014, can be downloaded at the end of the article. To give this report for 2014 before March 31, 2015.

The form is not mandatory for use and can be changed by the organization at its discretion. Fill out an accounting balance for 2014 should all organizations on any tax mode. If an enterprise refers to small business entities, then it is allowed to fill out the simplified form of an accounting balance.

Together with the balance sheet, you also need to fill out and pass a report on financial results (Form 2), a report on capital change (form 3) and a report on cash flow (form 4).

Video lesson "Accounting Balance of Organization: Maintenance"

In the video lesson, the expert practitioner of the Accounting site for teapots, Natalya Vasilyevna Gandieva, explains how to conduct an accounting balance in the organization.

1370 - During the reporting year (retained earnings, uncovered loss) (Saldo Sch.84).

1300 - Final sums on the third section of the balance.

Filling the balance section: long-term commitments

1410 - Debt on lending and loans for more than one year (sch.67).

1420 - Deferred income tax (sch.77).

1430 - Evaluation obligations for more than one year (sch.96).

1450 - Other Long-term Obligations of the Organization (that is, those commitments whose term exceeds 12 months).

1400 - The sum of all lines of this section of the balance sheet.

Filling the balance section: short-term liabilities

1510 - Taken loans and loans for a period of less than 1 year (sch.66) and long-term loans translated into short-term (sch.67).

1520 - Organization's debt for less than 12 months before buyers, suppliers, personnel (accounts 60, 62, 68, 69, 70, 71, 73, 75, 76).

1530 - Incomes of future periods (sch.98).

1540 - Evaluation obligations for less than one year (sch.96).

1550 - Other short-term commitments of the Organization (that is, those obligations whom is less than 12 months).

1500 - The sum of all lines of the section.

1700 - The sum of the strings is 1300, 1400 and 1500.

The numbers specified in the string 1600 must match the numbers specified in line 1700.

The coincidence of these numbers will mean that the accounting balance is full correctly.

For 2016 for 2016 for 2016, no later than March 31, 2017. Download free form and sample. The completion order is explained in detail.

What time frame to take the balance for 2016

Balance in composition annual reporting Served B. tax inspection No later than three months after the end of the reporting year (sub. 5, 1 Art. 23 Tax Code RF). In the same time, a mandatory copy of annual reporting is submitted to statistics (part 2 of Article 18 Federal Law dated December 6, 2011 No. 402-FZ). That is, general rule Annual accounting reporting is passed no later than March 31 of the year following the reporting. For example, accounting reporting for 2016 must be surrendered no later than March 31, 2017.

Dates for interim reports in Law No. 402-FZ are not spelled out. So to submit accounting reporting during the year you do not need to receive the tax inspection.

What forms to make a balance for 2016

Small businesses can apply special simplified forms of accounting reporting. The balance sheet form for small business entities is given in Appendix 5 to the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n. This follows from part 4 of Article 6 of the Law of December 6, 2011 No. 402-FZ.

However, a situation may occur when in the reporting you need to specify additional information To assess the financial position of the organization or financial results of its activities. If simplified forms do not contain the necessary graph, do not contribute to them. Use for this commonly established forms. A typical form of balance sheet approved by the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n - it is in Appendix No. 1 to this order.

How to make a balance for 2016

The balance sheet consists of an asset and liability. The asset reflects all the property that the organization and debts of counterparties belong. That is, these are fixed assets, intangible assets, reserves, receivables, cash and other assets.

In the balance of the balance show sources, at the expense of which the organization has assets. It may be equity (charter, additional), attracted funds and external obligations.

The results of the asset and the liabilities of the balance should be equal to each other.

All indicators in the standard form of accounting balance are divided into groups of articles (for example, "fixed assets", "Financial investments", "receivables"). These details can be determined independently, based on the materiality of one or another indicator.

When can the indicator be considered essential? In the event that without information about it fails to correctly appreciate the financial position of the organization. The level of materiality is determined independently (for example, 5 percent of homogeneous assets or obligations), speaking it in accounting policies For accounting purposes.

At the same time, for each row, the indicator of which is substantial, substring is introduced. They indicate numerical values \u200b\u200bincluded in the enlarged indicators provided for by the typical form.

Inssentual indicators in the substring can not be allocated. Give them common amountAnd in explanations to the balance sheet decrypt. Such an order follows from Notes 2 to the accounting balance, approved by the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n, and paragraph 11 of PBU 4/99.

Organizations that are entitled to apply simplified ways of conducting accounting (for example, small businesses) can be an accounting balance in groups of articles. Detailing indicators are not necessarily, regardless of their materiality (sub. "A" No. 6 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, part 4 of Art. 6 of the Law of December 6, 2011 No. 402-ФЗ).

Where to take data for balance

Balance Fill out on the basis of balances on accounting accounts at the reporting date, as well as at the end of the two previous years. For example, in the balance of the first quarter of 2017, it is necessary to reflect the balances on the accounts as of March 31, 2017, December 31, 2016 and December 31, 2015.

Before making a balance, check, first, whether economic operations During the reporting period, they are recorded. And, secondly, the speed of synthetic and analytical accounts are correctly formed. After all, the balance sheet should reflect complete and reliable information about assets and liabilities of the organization.

In addition, at the end of the year, it is necessary to reform the balance, as well as the inventory of property and obligations of the organization (p. 38 PBU 4/99, paragraph 27 of the Regulations on accounting and reporting).

Correctly form the accounting indicators will help the table.

Compariability of indicators

Accounting indicators for the reporting period and two past years should be comparable. That is, should be formed by the same rules. The incomparable indicators may occur if reporting period Significant errors of past years and (or) the accounting policy of the organization has changed. In this case, in the accounting balance for the current period, last year's indicators will have to adjust on the basis of the current conditions. But the balances themselves do not need to correct over past periods.

Information about the adjusted indicators reflect in explanations to the accounting balance sheet and the report on financial results.

How to reflect assets and obligations

Filling the balance lines, follow by section IV PBU 4/99. That is, take into account the timing of the appeal of assets and obligations. Assets and obligations with the term of circulation (repayment) for more than 12 months show as long-term. All other assets and liabilities are short-term.

If a specific string of balance is not defined for assets (obligations), reflect them on the basis of economic essence. It is necessary to do this no matter what account they are taken into account (paragraph 6 of PBU 4/99, paragraph 2 of paragraph 10 of the Regulations on accounting and reporting). For example, despite the fact that the deposited salary is taken into account on account 76 (and not on account 70), its economic content does not change. Therefore, in balance deposited salary reflect as accounts debt Before the staff, and not before other creditors.

The cost of property and obligations in the balance sheet reflect less regulatory values. In particular, regulators are:

• the amount of accrued depreciation (the letter of the Ministry of Finance of Russia of January 30, 2006 No. 07-05-06 / 16);
• reserve for reducing the value of material values \u200b\u200b(p. 25 PBU 5/01);
• reserve for the depreciation of financial investments (paragraph 5 of paragraph 38 of PBU 19/02);
• reserve for doubtful debts (letter of the Ministry of Finance of Russia of December 23, 2005 No. 07-05-06 / 353).

Balance accounts for accounting for reserves in the balance separately do not specify. For these amounts, reduce the indicators of the corresponding rows. For example, the balance of 63 "reserve for doubtful debts" reduces the value of the indicator on line 1230 "Accounts receivable".

In a similar order, relevant balance lines other regulators are reduced. Thus, the cost of fixed assets and intangible assets indicate a deduction of accrued depreciation. And the cost of material and production reserves - minus the reserve for reducing the value of material values. The cost of financial investments reduce the amount of the reserve for impairment of financial investments. Information about regulators reflect in explanations to the accounting balance sheet and the report on financial results. Such an order is established by paragraph 35 PBU 4/99.

Exploring the values \u200b\u200bof the articles of assets and balance sheets cannot be (p. 34 PBU 4/99). For all actively passive accounts, reflect the deployed balance in the balance sheet. For example, accounts payable cannot be shown over a minus debitors, even if we are talking about the same counterpart. From this rule there is one exception. Deferred tax assets and liabilities can be reflected in the balance sheet not in full (deployed), but only in terms of the difference between them, that is, in the form of a folded balance (p. 19 PBU 18/02).

How to fill the balance for 2016

To begin with, specify the reporting date on which you make a balance. For example, if the balance is made up for 2016, then the reporting date is December 31, 2016

Then enter the full name of the organization just as it is in the constituent documents (in the Charter).

In the OKPO field, specify the code in accordance with the classifier of enterprises and organizations. You can see it on licenses and permissions of the organization, as well as define yourself using a table.

In the line below, specify the Inn. It is possible to see it in the notice of registration, which is issued by the IFNS during registration.

Slip View economic activity In accordance with the classifier approved by the order of Rosstandart dated January 31, 2014 No. 14-art.

Next, enter the organizational and legal form, the form of ownership and their codes. The OKOPF code determine using the classifier approved by order of Rosstandard from October 16, 2012 No. 505-art. The OKFS code determine using the classifier approved by the Resolution of the State Standard of Russia of March 30, 1999 No. 97.

Slide a unit of measurement. The cost of property and sources of its formation are indicated either in thousands or in millions of rubles without decimal signs (Appendix No. 1 to the order of the Ministry of Finance of July 2, 2010 No. 66n). Such units of measurement correspond to codes in OK 384 and 385, respectively. These codes are given in the classifier approved by the Resolution of the State Standard of Russia of December 26, 1994 No. 366.

Specify the address of the organization, the one that is registered in the Charter and recorded in the Unified State Policycle.

In the column "Explanations" reflect the number from explanatory noteswhich corresponds to the string of the explanation. This graph is filled only by the end of the year.

Numbering lines in balance

Count "Code" Fill in accordance with Appendix 4 to the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n. It is necessary to numbered strings only if you pass the reporting to the Statistics Department and to the Tax Inspectorate. At the same time there are features for some categories organizations. Thus, organizations that have the right to apply simplified ways of conducting accounting (for example, small business entities) reflect the integrined indicators in the balance sheet that include several indicators. Line code in this case, in this case, by the indicator, which largest more than other included in this string.

If the reporting is constituted for shareholders or other users who are not representatives of the state control, the balance lines are optional.

If there are no values \u200b\u200bin the balance line, put a dashboard. Also act in the case when, as a result of roundings to the whole signs, the values \u200b\u200bof some balance sheet rows are zero. At the same time, assets and liabilities, which were not reflected in the balance due to rounding, can be revealed in explanations to the accounting balance sheet and the report on financial results. This follows from paragraph 11 of PBU 4/99.

When the balance indicator has a negative value, reflect it in parentheses, without a minus sign. In the same way, act if, when counting the outcome of the balance section, some indicator must be subtracted from the final amount. This follows from a note 7 to the accounting balance, approved by the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n. For example, in brackets show the amount uncoated loss row 1370.

Explanation to balance

If any balance information requires detailed detailed decoding, bring it into a separate form - explanations to the accounting balance and a report on financial results. And in the balance sheet in the "Explanation" column, make a link to the corresponding table of this form. Such an order follows from Note 1 to the accounting balance, approved by the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n.

How to round the indicators in the balance

Accounting reporting in thousands or millions of rubles without decimal signs. That is, all numeric indicators need to round up to the whole signs.

Rules of rounding reporting indicators in legislation are not registered. Therefore, an organization can establish them independently in accounting policies for accounting purposes.

The most optimal way is to round by the rules set to calculate taxes. They are spelled out in paragraph 6 of Article 52 of the Tax Code of the Russian Federation. This provision provides that the sums of less than 50 kopecks are discarded, and the values \u200b\u200bof 50 kopecks are more rounded to the full ruble. This method is consistent with the rules of arithmetic.

For example, constituting the balance in thousands of rubles, the residue on the subaccount "Extension Capital (without revaluation)" of account 83, equal to 5,678,300 rubles, reflect in section III Balance line 1350 in the amount of 5678. If the residue for this subaccount is 5,678,629 rubles, then in section III of the balance on line 1350 you need to specify 5679.