Balance sheet- This is a report showing generalized information about the results of the enterprise for the year. All organizations need to fill it in for 2016, submit it to the Federal Tax Service and Rosstat. The balance sheet, current for 2017, in excel format, as well as the completed sample can be downloaded in this article.

Features of balance submission in 2017:

• all data in the report are given as of the last day of the year;
• annual figures for 2016 and the two previous years are entered;
• all amounts are rounded to the nearest thousand rubles or millions of rubles, the selected rounding is indicated in the heading part of the balance sheet form;
• for 2016, the deadline for submitting the balance sheet is until March 31, 2017 (there are no transfers of the due date);
• Form 1 report fills in two copies - one sample for the tax (in any form), the second - for the statistics body (in electronic format).

You need to hand over the balance only if it has converged, that is total amount assets is equal to the total amount of liabilities. These indicators are given, respectively, in lines 1600 and 1700. If the equality is not met, it is necessary to look for an error in the accounting activity.

In order not to have to audit all annual activities, interim reports are usually drawn up for verification.

In the balance sheet, you need to transfer data on all accounts and subaccounts, this information is distributed by balance sheet items. Typically compiled monthly turnover balance sheet, which reflects data on all accounts used in accounting activities.

Sample of filling out the balance for 2016

The assets section of the balance sheet blank is represented by the following items:

• 1110 - residual indicator of the value of intangible assets (depreciation is deducted);
• 1150 - residual indicator of the value of fixed assets (also net of depreciation deductions);
• 1170 - attachments financial type for a period of more than one year (long-term);
• 1210 - the sum of stocks of material and production 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 to enterprises;
• 1240 - financial investments for a period of less than one year (short-term);
• 1250 - the total value of all Money enterprises in different types(cash, non-cash, foreign currency, including transfers in transit).

Detailed filling of these lines of the balance sheet for 2016 can be found.

The liabilities section of the balance sheet is represented by the following items:

• 1340 - the results of the conversion 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 loss - the cost must be included in parentheses;
• 1410 — credit funds received by the organization for a period exceeding 12 months;
• 1510 - credit funds received by the enterprise for a period of less than 12 months;
• 1520 - debts of the enterprise to customers, suppliers, employees, banks and other counterparties;
• 1540 - estimated liabilities from account 96.

These balance sheet items can be detailed in to a greater extent... This is not the responsibility of the enterprise; at its discretion, the organization can disclose certain indicators by introducing additional lines in the standard form. This is not prohibited, since the balance sheet approved by order 66n and presented for download in this article is of a recommended nature.

Can I delete unnecessary balance lines? It is possible if the organization does not need them in the future. The balance sheet form provides information for three years, if in one year any line is filled in, and in another it is deleted, then this will not be correct. It is better not to delete uncompleted articles, but to fill them in with dashes.

The completed sample for 2016 can be found below, the download format is excel. The form was approved by order of the Federal Tax Service No. 66n, latest revision the form was received in April 2015.

Sample for free download

Balance sheet form 1 form 2017 download in excel free -.

A sample of filling out the balance for 2016 -.

Accountants probably remember that once a balance sheet was handed over once a quarter. Now it is necessary to submit it to the Federal Tax Service only at the end of the year. In the article we will tell you in what time frame to submit the balance sheet, how to fill out the sections of the reporting form.

Who submits form number 1

All companies are obliged to hand over the balance. Small businesses have the right to submit annual financial statements according to simplified forms (subparagraph "a" of clause 6 of the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n).

Many accountants call the balance sheet form No. 1, but in fact, the balance sheet is a form according to OKUD No. 071000.

Download the balance sheet form (form 1)

Where to take and in what time frame

The first step is to submit the annual balance sheet to the Federal Tax Service.

Be sure to send one copy of the balance sheet as part of the financial statements to the territorial statistics office (Article 18 Federal law dated 06.12.2011 No. 402-FZ).

Also, the balance can be requested by suppliers or founders in order to assess the financial position of the company.

Balance sheet deadline for 2018- until April 1, 2019 (the deadline is shifted due to the weekend).

How to draw up a balance sheet

Assets and liabilities are integral parts of the balance sheet.

The asset includes two sections: current assets(debtors' debt, money in accounts, etc.) and non-current assets (intangible assets, fixed assets, deferred tax assets etc.).

The liability is divided into three sections:

• Capital and reserves.
• Short-term obligations.
• Long term duties.

The asset of the balance sheet informs about all the property of the company, and the liability will tell about the sources of receipt of this property. Equality must be observed: Asset = Liability.

The balance sheet contains information at the end of the year. It also contains information on all indicators at the end of the two previous years. So, in the balance sheet for 2018, accountants will also indicate data for 2017 and 2016.

All balance sheet indicators are combined into items. Each balance line has its own code. Small businesses can make a short balance sheet, but other companies give a detailed breakdown of all items. The organization itself determines how much to disclose information in the balance sheet, based on the level of materiality of this or that indicator (note No. 2 to the balance sheet, specified in the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n). Information about materiality levels is usually written in accounting policy.

Balance sheet (Form 1): Form - 2015

No later than March 31, the IFTS and statistics departments are awaiting the accounting statements of companies for 2015. How to fill out the balance sheet (form 1) form - 2015, we will analyze in this article and tell you what information to indicate when filling out form number 1 (balance sheet)

Balance sheet (form 1) form - 2015 with line codes

Annual financial statements must be submitted to tax office and to the statistics department no later than three months after the end of the reporting year (subparagraph 5, paragraph 1, article 23 Tax Code RF, part 2 of Art. 18 of the Federal Law of December 6, 2011 No. 402-FZ). Financial statements for 2015 - no later than March 31, 2016.

The standard form of the balance sheet (Form 1) was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

The balance lines, which are handed over to the statistics department and to the tax office, must be numbered.

Please note: small businesses that conduct accounting in a simplified manner reflect consolidated indicators in the balance sheet, which include several indicators. In this case, the line code is set according to the indicator that is larger in size than the others included in this line.

Balance sheet (form 1) form - 2015 with line codes can be downloaded.

Here we will look at filling out the balance using a specific example.

Balance sheet (form 1) form - 2015: example of filling

Let's fill in the balance sheet (Form 1) Form - 2015, using a practical situation.

Example
LLC "Alpha" is engaged in the production of building materials.

Let's give the data of the registers accounting Alpha LLC as of December 31, 2015, and based on these indicators, we will compile the balance sheet for 2015. The columns “As of December 31, 2014” and “As of December 31, 2013” ​​are filled in according to the accounting data for the previous year and for the year preceding the previous one.

Filling in the balance sheet begins with the "Asset" section.

First, the lines of section I "Non-current assets" are filled in.

In 2015, Alpha LLC had an intangible asset created on its own. This is a construction mixture production technology patented in accordance with the established procedure. Its cost, taking into account all actually incurred expenses, is 90,000 rubles. (debit balance of account 04). Accumulated amortization for this intangible asset is RUB 22,000. (balance on the credit of account 05). The indicator for line 1110 "Intangible assets" - 68,000 rubles. (90,000 rubles - 22,000 rubles).

Initial cost fixed assets of the organization at the end of the reporting period is 690,000 rubles. (debit balance of account 01 "Fixed assets"). The amount of amortization accrued as of December 31, 2015 (credit balance of account 02) is RUB 85,000. The indicator for line 1150 "Fixed assets" - 605,000 rubles. (690,000 rubles - 85,000 rubles).

In December 2015, Alpha LLC acquired a cash register. It has not yet been registered in accordance with the established procedure and has not been put into operation, therefore it is listed on account 08. Cost cash register(debit balance of account 08) - 15,000 rubles. This indicator is also reflected in line 1150 "Fixed assets".

Thus, the indicator of line 1150 "Fixed assets" will be 620,000 rubles. (605,000 rubles + 15,000 rubles).

In 2015, Alpha LLC bought shares of another organization for a total of RUB 200,000. This amount is credited to the debit of account 58-1 and is reflected in line 1170 "Financial investments".

The debit balance of account 09 "Deferred tax assets" at the end of 2015 is 8,000 rubles. This is the indicator for line 1180 of the balance sheet.

Line 1100 "Total for Section I" reflects the value of all non-current assets of Alpha LLC:
RUB 68,000 + 620,000 rubles. + 200,000 rubles. + 8000 rub. = 896,000 rubles.

Then section II "Current assets" is filled in.

On the debit of accounts for accounting for materials and production costs of LLC "Alpha" there are balances:

- 10 "Materials" - 19,230 rubles;
- 20 "Main production" - 57 650 rubles;
- 43 " Finished products"- 93 170 rubles;
- 44 "Selling expenses" - 26,890 rubles;
- 97 "Deferred expenses" - 10,300 rubles.

On line 1210 of the balance sheet, OOO Alpha reflects (taking into account rounding) the debit balance of account 10 (19,000 rubles), the amount of debit balances for accounts 20 and 44 (85,000 rubles), the balance of account 43 (93,000 rubles) and account balance 97 (10,000 rubles).

The indicator of line 1210 of the balance sheet is equal to the sum of the cost of inventories and expenses in the work in progress of LLC Alpha:
RUB 19,000 + RUB 85,000 + 93,000 rubles. + RUB 10,000 = 207,000 rubles.

The debit balance of account 19 (the amount of "input" VAT on the valuables purchased as of December 31, 2015, for which the invoice was drawn up improperly) - 6949 rubles. Filling out line 1220 of the balance sheet, the accountant rounds this amount up to 7000 rubles.

The accounts of the accounting of LLC "Alpha" do not include amounts of long-term accounts receivable third party organizations. But in December 2013, Alpha LLC issued a loan to one of the employees for the purchase of a car in the amount of RUB 90,000. for a period of three years. In 2015, the loan was repaid in the amount of RUB 30,000. Therefore, the balance of account 73 "Payments with personnel on other transactions" as of December 31, 2015 is 60,000 rubles.

At the end of 2015, the following amounts of short-term receivables are recorded in the accounting records of Alpha LLC:
- advances issued to suppliers (debit balance on account 60 subaccount “Advances issued”) in the amount of 49,000 rubles;
- building materials unpaid by buyers (debit balance on account 62 subaccount "Settlements for shipped products") in the amount of 87,000 rubles.

The indicator on line 1230 is formed as the sum of all receivables:
RUB 60,000 + 49,000 rubles. + RUB 87,000 = 196,000 rubles.

The balance of funds on the settlement account of OOO Alpha (balance on the debit of account 51) - 758,000 rubles. The balance of cash on hand as of December 31, 2015 is 40,000 rubles. Alpha LLC did not open foreign currency accounts.

Insofar as monetary documents, funds on special accounts in banks, the balance of account 57 "Transfers in transit" at the end of 2015, LLC "Alpha" does not have, the indicator of line 1250 is equal to the sum of the balance of funds on the current account and at the cash desk (accounts 50 and 51) ...

The indicator of line 1200 is formed as the sum of the indicators of section II of the balance sheet:
line 1210 + line 1220 + line 1230 + line 1250 = line 1200, or 207,000 rubles. + 7000 rub. + 196,000 rubles. + 798,000 rubles. = RUB 1,208,000

You can now take stock of all the assets of the organization at the key date. Line 1600 shall reflect the sum of the final lines of section I and section II:
line 1100 + line 1200 = line 1600, or 896,000 rubles. + 1,208,000 rubles. = 2 104 000 rubles.

After that, the "Liability" section of the balance sheet is filled in.

Indicators are displayed first Section III"Capital and reserves".

The authorized capital of Alpha LLC is 20,000 rubles. In 2015, no changes were made to the constituent documents. On line 1310, the accountant of LLC Alpha showed the credit balance of the account 80 - 20,000 rubles.

According to the constituent documents and accounting policies, Alpha LLC voluntarily forms reserve capital. The amount of the reserve capital of OOO Alpha is 5,000 rubles. (credit balance of account 82). This amount is indicated on line 1360.

Line 1370 reflects the amount of retained earnings of LLC Alpha as of December 31, 2015 - the credit balance of account 84 " Undestributed profits (uncovered loss) ". This amount is 180,000 rubles.

On line 1300, the total for section III of the balance sheet is summarized:
RUB 20,000 + 5000 rub. + 180,000 rubles. = 205,000 rubles.

Alpha LLC in 2013 received Bank loan for a period of three years. At the end of 2015, the outstanding loan amount was RUB 550,000. (credit balance of account 67). This amount is reflected in line 1410 of the balance sheet.

The credit balance of account 77 (ONO) is 8,000 rubles. This is an indicator of line 1420 of the balance.

Line 1400 reflects the total amount long-term liabilities Alpha LLC:
RUB 550,000 + 8000 rub. = 558,000 rubles.

Then section V "Short-term liabilities" is filled in

In December 2015, the bank issued a short-term loan for a period of three months to OOO Alfa for the purchase of fixed assets in the amount of RUB 150,000. This is the credit balance on account 66 "Settlements for short-term loans and loans. " The loan amount is reflected in line 1510.

Line 1520 reflects the amounts accounts payable Alpha LLC:

- debt to suppliers (credit balance of account 60) - 268,000 rubles;
- the amount accrued but not paid as of December 31, 2015 wages employees (credit balance of account 70) - 442,000 rubles;
- the amount of assessed, but not transferred to the budget as of December 31, 2015, contributions to the mandatory pension insurance, for mandatory health insurance and on social insurance(credit balance of account 69) - 163,000 rubles;
- the amount of property tax, VAT and income tax accrued but not transferred to the budget as of December 31, 2015 - 105,000 rubles;
- the amount of advances received from buyers (credit balance of account 62 of the subaccount “Advances received”) - 213,000 rubles.

Line 1520 reflects the total amount of short-term payables:
RUB 268,000 + 442,000 rubles. + RUB 163,000 + 105,000 rubles. + 213,000 rubles. = 1,191,000 rubles.

Thus, the total line 1500 of section V reflects the amount short-term liabilities LLC Alpha - 1,341,000 rubles. (150,000 rubles + 1,191,000 rubles).

Line 1700 shall reflect the sum of all liabilities (capital, liabilities and reserves) of Alpha LLC. It should be equal to the sum of the assets of the organization and is calculated as follows:
line 1300 + line 1400 + line 1500 = line 1700, or 205,000 rubles. + 558,000 rubles. + 1,341,000 rubles. = 2 104 000 rubles.

Balance sheet (form 1) form - 2015: sample filling

The balance sheet completed according to the example data - 2015 should get the same as in the sample.

When conducting accounting, an economic entity must make up on certain dates mandatory forms reporting. These include the balance sheet. Many state and regulatory authorities consider it one of the main documents. Therefore, the accountant must know exactly how to fill out the balance sheet, which accounts to place where.

The balance sheet is one of the forms that are included in the accounting package. By law, any entity, no matter what his organizational form and the chosen tax regime, must fill out these reports and send them to the tax and statistics authorities.

Also, such a duty is assigned to non-profit structures and bar associations.

Balance sheet and income statement are set as optional only for entrepreneurs, as well as divisions opened in Russia foreign companies... But to draw up and transfer these forms by own initiative the law does not forbid them.

Attention! In previous years, the law allowed some business entities not to report. However, these concessions have now been canceled. If a subject is classified as a small enterprise, then the reporting should still be drawn up, only this can be done in a simplified form. Moreover, the balance in in this case is still mandatory, and it is still necessary to submit it to the regulatory authorities.

Balance due dates

The rules established that the balance sheet report, Form 1, must be sent in the general reporting package for the previous year by March 31 of the year that follows the reporting one.

At the same time, this period is mandatory for execution as when transferring the balance to tax office and for statistics.

Under some conditions, together with accounting statements, statistics need to be transferred audit report... This must be done within 10 days, but no later than December 31 of the year that follows the reporting year.

For some organizations, by virtue of the type of activity they perform or according to other criteria, it is imputed not only to draw up and submit reports to government agencies, but also to publish them. For example, firms acting as tour operators must submit documents to Rostrud within 3 months after the approval of the statements.

Attention! The law also defines separate reporting deadlines for organizations that registered after September 30 of the year. Due to the fact that the calendar year for such companies will be considered differently, they will be required to file reports for the first time before March 31 of the second year following registration.

For example, Imperia LLC was entered into the Unified State Register of Legal Entities on October 20, 2017. For the first time, the firm will need to prepare a package of financial statements by March 31, 2019.

As a rule, the balance sheet is drawn up based on the results of the company's work for the year. However, it is allowed to draw it up not only every quarter, but, for example, monthly. In this case, these documents will be named intermediate. This kind of documentation is usually needed. banking organizations when assessing solvency, company owners, etc.

Where is provided

The legislation determines that the balance sheet form 1 and form 2 profit and loss statement, as well as other mandatory forms that are part of the financial statements, must be submitted:

• Tax Service - documents are submitted at the place of registration of the company. If a company has separate subdivisions or branches, then they do not submit reports at their location, and only the parent company submits general summary reports. This must also be done at the address of its registration.
• Statistics - at the moment, the submission of financial statements to Rosstat is strictly mandatory. If this is not done on time, then the organization, responsible and officials penalties will be imposed.
• Owners, founders - this is necessary because any annual report must first be approved by them.
• To other regulatory authorities, if the provisions of the legislation establish the compulsory nature of this step.

Attention! There are also organizations that may ask for reports to take action. For example, banking institutions, when considering an application for a loan on the balance sheet, assess the solvency of the company.

Some large companies, when concluding contracts for the supply or provision of services, they are asked to provide their future partners form 1 balance sheet form 2 profit and loss statement. However, this is at the discretion of the administration.

On the other hand, a large number of services provide the ability to check organizations and entrepreneurs using the TIN or OGRN code. All information is selected from reports submitted earlier.

Delivery methods

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

• Personally in the hands of an employee of the Federal Tax Service or Statistics;
• With the help of a valuable postal item - an inventory must be included in the letter, and it must also have monetary value;
• Using the Internet - the company must have a digital signature, as well as an agreement on the transfer of data with any special operator. You can also submit a report directly through the tax website, but this will also be required. The report must be sent electronically if the company employs 100 people or more.

Balance sheet form 2018 free download

Free download in Word format.

2018 free download in Excel format (no line codes).

2018 free download with Excel string codes.

Download for 2018 in PDF format.

How to fill out the balance sheet according to Form 1

Title part

Filling is performed according to the following scheme. After the name of the document, the date on which the data is entered is put down. On the right in the table, you need to indicate the actual date of filling. This is done in the "Date (day, month, year)" column.

Following is the full name of the organization, and then in the table - it. Below, here in the table, you must put down the TIN of the company.

Then you need to put down the name of the organizational form, as well as the form of ownership. You need to enter the codes corresponding to it in the table. For example, if this is LLC, then you need to put down the code 65. Private property corresponds to the value 16.

In the next column, you must choose in which units are entered sums of money in the balance sheet - in thousands or millions of rubles. Here you need to enter the OKEI code in the table. The last line is for recording the address of the organization.

Assets

Fixed assets

In line 1110 "Intangible assets" the balance of account 04 is reflected, except for R&D work, less the balance of account 05.

In p. 1120 "Research results" the balance on sub-accounts of account 04 is reflected, where R&D work is taken into account.

Page 1130 "Intangible search queries" reflects the balance of account 08 on the subaccount not material costs for search work.

In p. 1140 "Material search queries" the balance of account 08 is reflected on the subaccount of material costs for prospecting work.

In line 1150 "Fixed assets" is reflected the balance of account 01, reduced by the balance of account 02.

In p. 1160 " Profitable investments in MC "the balance of account 03 is reflected, reduced by the balance of account 02, subaccounts related to the depreciation of assets attributed to income investments.

In line 1170 "Financial investments" is reflected the balance of account 58, reduced by the balance of account 59, as well as the balance of account 73, reflecting interest-bearing loans for a period of more than 12 months.

In line 1180 "Deferred tax assets" the balance of account 09 is reflected. It is allowed to decrease it by the balance of account 77.

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

Attention! On page 1100, you need to summarize and write down the total for the section, namely, lines 1110 through 1190.

Current assets

This section reflects information about short-term assets enterprises.

Page .. 1210 "Inventories" contains the total sum of:

• Balance on debit account 10, from which you need to subtract the value of the remainder of the account. 14, add the remainder of the count. 15 corrected on the count. sixteen.
• Debit balances on cost accounting accounts 20, 21, 23, 29, 44, 46, which reflect the amount of unfinished products.
• Balance on debit account 41 (minus count 42) and count. 43, which shows the value of goods and finished goods.
• Account balance 45 reflecting products shipped to customers.

P. 1220 "VAT" includes the account balance. 19, which reflects the amount of VAT on purchased material assets, works and services.

In Art. 1230 "Accounts receivable" reflects information on the following accounts:

• Balances on the debit of accounts 62, 76, which reflect short-term receivables from buyers taking into account the indicator of account. 63 "Provisions for long-term debt"
• Balance on debit account 60, 76, which records the amount of advances sent to suppliers.
• Debit balance of the subaccount of the account. 76 "Calculations for insurance".
• Account balance 73, which reflects the debts of the company's personnel, with the exception of the amounts of loans for which loans are accrued.
• Part of the remainder of the account. 58 “Loans granted”, which includes loans on which no interest is accrued.
• Balance on debit account 68 and 69, which reflects the overpayment of mandatory payments to the budget.
• Debit balance on account 71. which reflects the calculations for the subreport.
• Account balance 75, taking into account the unpaid share of the contribution to the authorized capital.

P. 1240 "Financial investments" is intended to reflect in it:

• Account balance 58 adjusted for the balance of the account. 59.
• Account balance 55 "Deposits"
• Subaccount balance 73 "Settlements on loans", in terms of loans on which interest is accrued.

P. 1250 reflects the total value for all accounts on which the company's money is recorded - account. 50, p. 51, count. 52, count. 55, count. 57.

In line 1260 "Other current assets" account balances that are part of the property, but were not reflected in the above lines.

In page 1200 of this report, you need to add and reflect the sum of all the values ​​\ u200b \ u200bof the indicators of section II from pages 1210 to 1270.

Attention! P. 1600 "Balance" reflects the balance sheet currency, which is determined by adding the values ​​of the totals lines of the asset sections: page 11300, page 1200.

Passive

Capital and reserves

In line 1310 "Authorized capital", the amount of the company's capital, which is indicated in the registration documents of the economic entity, should be recorded. It is reflected in the credit account. 80.

In line 1320 "Own shares" the balance on the credit of the account is indicated. 81, which reflects information on the repurchased shares of the enterprise.

P. 1340 "Revaluation of non-current assets" information from the credit balance on the account is transferred here. 83, which contains data on the revaluation of intangible assets and fixed assets.

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

In line 1360 "Reserve capital" the credit balance on the account is reflected. 82, which shows the amount of reserves created in accordance with the charter or legislation. Part of the account balance is taken into account here. 84, which falls on special funds.

In p. 1370 "Retained earnings" information is recorded on a part of the balance of the account. 84, reflecting the unused profits of the company. When calculating, the amounts for special funds should be excluded.

On page 1300 of the balance sheet, one should summarize and record the total of all values ​​of the indicators of Section III c Art. 1310 to 1370.

long term duties

In p. "1410" " Borrowed funds»Reflects the data on the credit balance of the account. 67, and here you need to indicate both the amount of debt itself and the accrued interest.

P. 1420 "Postponed tax liabilities»Includes an indicator calculated by subtracting the account from the credit balance. 77 debit balance 09.

P. 1430 "Estimated liabilities" is intended to reflect information on the credit of sub-accounts of accounts. 96 for reserves for future expenses, and estimated reserves valid for more than one year.

P. 1450 "Other liabilities" reflects the balance on the credit account. 60, 62, 68, 69, 70, 76, containing information on debt over one year.

In page 1400 of the balance sheet, one should summarize and record the total of all values ​​of the indicators of Section IV, namely Art. 1410-1450.

short-term obligations

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

In line 1520 "Accounts payable" the following data on accounting accounts should be indicated:

• Credit balances by account 60 and sc. 76, which reflect the existing debt of the business entity to its partners, acting as suppliers and contractors.
• Credit balance account 70, which includes the debts of the enterprise to the people working for it. However, it must be remembered that arrears on the payment of income to the founders are not reflected here.
• The amount of accounts payable on account 76 on the subaccount "Deposited debt settlements", which reflects the unpaid amounts of the deposited salary.
• Credit balance account 68 and count. 69, which take into account the company's debt to the budget and extrabudgetary funds for mandatory payments.
• Credit balance account 71, which records the existing debt of accountable persons to the enterprise.
• Credit balances on subaccounts 76 "Calculations for property insurance”And“ Settlements on claims ”.
• Credit balance account 62 and 76, which reflect the amounts of advance payments received from buyers.
• Credit balance of subaccounts account 70 "Calculations for the payment of income on shares" and account. 75 "Calculations for the payment of income".

In addition, the following information is subject to disclosure in this section:

• P. 1530 "Deferred income" is intended to record the balances of the account. 86 and count. 98.
• P. 1540 "Estimated liabilities" contains the balance on the credit of the sub-account of the account. 96 "Provisions for future expenses", as well as on accounts where estimated liabilities with maturities of less than one year are reflected.
• P. 1550 "Other short-term liabilities" other liabilities of the company with a maturity of less than one year, which were not reflected in section V of the report, the form according to OKUD 0710001.
• On page 1500 of this report, summarize and record the total of all values ​​of the indicators on pages 1510-1550.

Attention! P. 1700 "Balance" reflects the balance sheet currency, which is determined by adding the values ​​of the total lines of the liability sections: page 1300, page 1400, page 1500.

Common mistakes when filling out the balance

The following are the most common mistakes in drawing up the balance sheet:

• The indicators of accounts receivable and payable are minimized by many specialists. It is necessary for active-passive accounts to indicate balances as follows: accounts receivable as part of the balance sheet asset, accounts payable as part of the liability. For example, the buyers' debt is in the asset, and the advances received from them are in the liability of the report.
• Receipts from buyers in the form of an advance should be reflected together with the VAT included in it.
• Long-term use objects. For which depreciation is charged should be indicated in the balance sheet for residual value rather than the original one. Many people make a mistake here.
• When an organization provides a loan in which the calculation of interest is not provided, it should be reflected not in financial investments, but as part of accounts receivable, broken down by maturity.
• When filling out the balance sheet, many accountants still indicate negative values ​​of indicators in columns with a "-" sign.

New form "Balance sheet" officially approved by the document Appendix No. 1 to the Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n (as amended by the Orders of the Ministry of Finance of Russia dated 05.10.2011 No. 124n, dated 06.04.2015 No. 57n).

More details about the application of the "Balance sheet" form:

• The procedure for filling out the balance sheet in the general form. Example

  Indication of the number of the corresponding explanation to the balance sheet (if compiled explanatory note). ... indicating the number of the corresponding explanation to the balance sheet (if an explanatory note is being drawn up). ... contributions of comrades). On line 1310 of the balance sheet reflect the amount authorized capital companies ... entered data. Example. Filling in the balance sheet of an LLC registered in 2015 ... based on the available data, the accountant compiled the balance sheet for 2015 to ...

• The procedure for filling out the balance sheet in a simplified form. Example

  O financial results... The procedure for filling out the balance sheet in a simplified form Start filling ... rubles. In a simplified form, the balance sheet sections and indicators are significantly less ... to explain the procedure for the formation of indicators of the balance sheet and the financial statement ... that are not disclosed by the indicators of the balance sheet and the statement of financial results ... it is better to consolidate in the accounting policy. Example. Filling in the balance sheet of an LLC registered in ...

• Reorganization of the company: we draw up a deed of transfer and balance sheet (part 2)

  When drawing up a deed of transfer and balance sheet when a company is reorganized? The procedure for forming ... small businesses, consists of: balance sheet; statement of financial results; report ... use of the funds received. How to draw up a balance sheet Final financial statements reorganized companies that ... form a merger (takeover) into the opening balance sheet of a company resulting from the reorganization ...

• Reorganization of the company: we draw up a deed of transfer and balance sheet (1 part)

  When drawing up a deed of transfer and balance sheet when a company is reorganized? What ... when drawing up a deed of transfer and balance sheet for a company reorganization? Reorganization ... service. The general principle of the formation of financial statements during the reorganization of the company is given ... in Methodical instructions on the formation of financial statements in the implementation of the reorganization ... the indicators of the transfer act and the final financial statements of the reorganized company do not coincide ...

• Audit of the annual financial statements of organizations for 2018

  Determine the detailing of indicators by items of the balance sheet, statement of financial results, report ... impairment. According to PBU 4/99, the balance sheet must include numerical indicators in ... values. Intangible asset reflected in the balance sheet at cost less the amount ... of the asset is disclosed in the notes to the balance sheet and the statement of financial results ... the organization usually consists of a balance sheet, a statement intended use funds ...

• What to look for when preparing the annual financial statements for 2017

  It is known that the annual accounting (financial) statements consist of a balance sheet, a report on ... accounting methods, including simplified accounting (financial) statements - a balance sheet and a report ... all active-passive accounts in the balance sheet should be reflected "detailed »Balance. ... the loan is reflected in the balance sheet as current liabilities, ... they are exclusively in accounting practice... For example, the indicators of the balance sheet and the report on ...

• Cow rental: accounting

  In relation to a specific accounting object, the accounting method is selected from among the methods ..., established by law Russian Federation on accounting, federal and (or) ... 73); - Methodical recommendations"On the accounting of fixed assets in agricultural ..." On the approval of the Chart of accounts of accounting for the financial and economic activities of enterprises ...) Recognition is the process of inclusion in the balance sheet or income statement and ...

• Events after the reporting date: how to reflect and how to disclose in the financial statements

  Disclosed in the notes to the balance sheet and the statement of financial ... except credit institutions) Russian accounting legislation regulates the procedure for reflecting ... disclosed in the notes to the balance sheet and the financial statement ... disclosed in the notes to the balance sheet and the statement of financial results ... by the actual cost of goods. In the balance sheet, inventories are reflected in ... disclosure in the notes to the balance sheet and the statement of financial ...

• Accounting and tax accounting in an organization with a branch

  Indicated in the Unified State Register of Legal Entities. Accounting Separate balance sheet In the current regulatory - ... balance sheets). It follows from this rule that branches do not form separate accounting ... statements and do not draw up a separate balance sheet. This means ... the policy of the organization "the accounting methods chosen by the organization at ... the branches allocated to a separate balance sheet keep their accounting records independently, but in ... they are transferred to its balance sheet. In the accounting of the branch, there will be ...

• Features of the presentation of financial statements in 2018

  The subject includes: the indicators reflected in the balance sheet, the statement of financial results of activities ..., provision is made for the formation of reserves, reflected in the balance sheet of the reporting entities minus the specified ... acts regulating accounting and preparation of accounting (financial) statements. Balance sheet. Provisions p ... that assets and liabilities in the balance sheet are presented with a subdivision into long-term ...

• The discrepancy between the indicators of tax and accounting reporting under the simplified taxation system: how to explain yourself to the tax authorities?

  Recorded on a cash basis. Accounting (financial) statements. Annual financial statements are prepared in accordance with ... general rule it consists of a balance sheet, a statement of financial results and ... methods of accounting, including simplified accounting (financial) statements, then in the balance sheet, report ... the following indicators of financial statements may be of interest. Let's start with the balance sheet. In this case...

• Financial statements - 2017: recommendations of the Ministry of Finance

  The balance on other items of the balance sheet as of the earliest one presented in ... Regulations on accounting and financial reporting in the Russian Federation ... adjustments are reflected in accounting and financial statements as changes ... adjustments are reflected in accounting and financial statements as changes ... figures can be shown in the balance sheet or the statement of financial ... disclosure in the notes to the balance sheet and the statement of financial ...

• The owners of the premises demand accounting documents from the Criminal Code: is it legal?

  Accounting accounts, Bank statements and payment orders for the year. Balance sheet for ... accounting accounts, bank statements and payment orders for the year. Balance sheet ... including: information about the annual financial statements; balance sheet and annexes thereto; information ... Art. 5 of the Law on Accounting). Accounting - the formation of documented systematized ... activities should be given in the financial statements. The financial statements must be reliable ...

• New in financial statements in 2019

  Year. New requirements for financial statements Financial statements up to 2019 ... for the annual publication (disclosure) of financial statements. For late submission of reports ... the report is an independent form of financial statements and may have ... accounts 76.14 in the balance sheet On the new account 76. ... In the financial statements, the account will be reflected in the balance sheet asset on line ... exceptions. For example, companies whose annual financial statements contain information ...

• The procedure for reflecting in the explanations to the balance sheet and to the statement of financial results short-term deposits accounted for as part of the organization's financial investments

  ... (numerical indicators), which should contain the balance sheet of the organization. So, the assets accounted for ... Order N 66n explanations to the balance sheet and the statement of financial results ... .1 section 3 of the explanations to the balance sheet and the statement of financial results ... materials: - Encyclopedia of decisions. Explanations to the balance sheet "Financial investments"; - Encyclopedia of ... decisions. Interconnection of indicators of the Balance Sheet and Notes to the Balance Sheet and the Statement of Financial ...