- Purpose of Article: Display information about availability money As part of the company's extension fund. Exception: Revaluation non-current assets firms.
- String in balance sheet: 1350.
- Account numbers included in the line: credit account balance.
On line 1350. accounting balance Displays information about the size of the additional capital of the organization. According to current legislation, the main sources of its formation are identified:
- procedure of revaluation of non-current assets - an increase in their initial cost when bringing the value of property to market rates, for example, to attract additional financing;
- positive difference between the nominal value of own valuable papers Joint-Stock Company and the price of their sales shareholders are the issuing income of the organization.
Note from the author! According to federal law about joint-stock societies, minimum size The statutory fund of public societies is 100 thousand rubles, 10 thousand rubles were installed for a non-public minimum threshold. Any change in the size of the authorized capital is considered only after full payment of the initial volume.
In addition to joint-stock companies, the issuing income may arise from limited liability companies in cases where the shares of the founders are implemented at a greater nominal value.
- the adoption of the company's target funding firm, the receipt of which is directed, for example, to purchase the fixed assets necessary for the successful functioning of the company, etc.
- positive exchange differences that may occur during the revaluation of assets and sources of their formation, expressed in foreign currency For the functioning of the company abroad, to Russian rubles.
- positive exchange differences that may arise in the formation of the authorized capital of the Company, when the founders or shareholders of the Organization make their share in foreign currency and the exchange rate on the date of the official registration of the statutory fund below the course for the realization of the company's founder;
- additional contributions Founders of limited liability companies in the property of the firm without changing the initially established size of the authorized capital.
Row of 1350 Balance accounting reporting Refers to the section Capital and reserves of the passive part of the balance: information should be reflected here on the loan of 83 accounts - the amount of additional capital formed in the enterprise as of December 31 of the current year, the previous and previously previously preceding the previous one.
It should be borne! The string 1350 displays the incomplete size of the Extra Fund of the Organization. That part of the capital, which is formed by the revaluation of non-current assets of the company, is fixed in the 1340 line of the accounting balance. In this regard, there is a deep monitoring of the sources of formation of the Fund.
Since this fund is formed as an additional, then funds are not used in the main activity of the organization. The formation of additional capital is necessary in the following cases:
- making a decision to increase the authorized capital of the organization by means of an extension fund;
- repayment of the price reduction of non-current assets resulting from the revaluation procedure;
- negative coursework differences that may arise during the reassessment of assets and sources of their formation, expressed in foreign currency for the functioning of the company abroad, to Russian rubles;
- negative course differences that may arise in the formation of the authorized capital of the Company, when the founders or shareholders of the Organization make their share in foreign currency and the exchange rate on the date of the official registration of the size of the authorized Fund above the course on the day of the real depositation of the company's founder.
Regulatory regulation
Using 83 accounts to form information about the means of additional capital of the organization, is carried out in accordance with the accounting accounts plan and other regulatory documents, regulating the activities of societies (for example, FZ No. 208 dated December 26, 1995 to decide on changing the authorized capital of joint-stock companies).
Practical examples of the formation of an extension fund
Example 1.
In the public joint-stock company, Yal, to attract additional investments at the meeting of shareholders, an unanimous decision was made to increase the size of the Company's authorized capital. The new shareholder was implemented by 50 actions of the firm of 12 thousand rubles per piece (the nominal value of the shares - 8 thousand rubles per piece). Changes in the size of the Fund were officially registered.
Accounting wiring According to implemented economic operations:
400 thousand rubles - increased the size of the Authorized Fund of the JSC.
200 thousand rubles - the amount of emission income is assigned to the company's extension fund.
Example 2.
As part of the charity event, the Sun LLC has listed funds in the amount of 100 thousand rubles for the purchase of machines for the modernization of production.
100 thousand rubles - the receipt of means of targeted financing.
100 thousand rubles - reflected the source of additional financing.
Common Wirings for Operations with an Extension Fund formed
- Formation of the company's extension fund:
DT01 KT83 - due to the positive revaluation of non-current assets.
Dt KT83 - due to the emission income arising with the positive difference between the price of selling securities to shareholders and their nominal value. Also, this wiring in accounting serves as a display of positive exchange rate differences on the deposits of the company's founders, which are expressed in foreign currency.
Dt86 KT83 - at the expense of the funds received targeted funding activities.
- Expenditure funds of additional capital of the company:
Dt83 KT80 - making a decision to increase the authorized fund of the organization at the expense of its own assets of the company, incl. Extra Capital Funds.
DT83 KT75 - use of funds to repay emerging obligations when calculating with founders, for example, with a decrease in the size of the authorized capital. Also, this wiring in accounting is a mapping of negative course differences on the contributions of the founders of the firm, which are expressed in foreign currency.
Simplified taxation system is special regimepossible for use among small and medium-sized businesses and exempt from paying a number of taxes.
Who works at USN in 2018
The use of simplified regime by organizations and individual entrepreneurs is possible in the case when executed a number of requirements:
The transition to the simplified regime of taxation is possible after granting applications in the IFX: within 30 days From the moment of termination of activities with paying UenVD And until the end of this year in other cases.
In addition, income received during the first 3 quarters of the current year: they should be not more fixed amount 112500000 rubles. Until 2017, the limit was calculated as the multiplication of the deflator coefficient on the maximum income set for previous period. Since the beginning of 2017 the deflator is subject to freezingsince 2020 he will equal to unity.
In case of non-compliance with any requirement, the entity entity loses the right to use USN and is obliged to switch to general mode taxation since the beginning of the quarter, in which there was a violation.
An accounting balance, as one of the reporting forms of the simplified regime, must be provided in the IFTS and Rosstat organ until April 1 next year. Failure to submit the reporting form is fraught with administrative responsibility: fine 200 rubles for an overdue document for tax and up to 5000 rubles For statistical organs.
A distinctive feature of the balance sheet is reflection of financial information enlarged: Each string contains cumulative information of the whole group of articles. Rounded values \u200b\u200bare indicated in thousands or millions of rubles.
A simplified balance contains two sections - Active and passive articles. Assets characterizes the property of the subject, its composition and cost. Passive In turn, reveals the sources, at the expense of which the property was purchased. The indispensable condition is the equality of asset and liability.
The document is formed by a growing outcome of the reporting date in a dynamic comparison with these periods of previous years: in the 2018 balance sheet will be information at the end of this year, December 31, 2017 and 2016.
Before compiling form 0710001, the closure (Reformation) 90, 91 and 99 accounts with the formation of the final balance should be carried out, which will continue the basis of the balance.
Line codes and decryption
In the reporting form of the balance provided count "Code", Filled, based on the data of the Order No. 66n. You must specify the indicator code that has the greatest share of the group of articles. The reporting form 0710001 is divided into strings:
Step-by-step filling
An accounting algorithm will consider the example of LLC "Simplist Plan". The organization operates from January 1, 2017 and applies USN. In the process of reporting in 2017, the company's accountant must commit the following actions.
To form a ruffled statement for 12/31/2017, account balance is subject to separation of balance sheets.
| Score | Balance | Score | Balance | Score | Balance |
|---|---|---|---|---|---|
| Dt 01. | 599900 | DT 43. | 85000 | CT 69. | 80000 |
| CT 02. | 20140 | DT 50. | 10000 | CT 70. | 259000 |
| DT 04. | 100340 | Dt 51. | 255000 | CT 80. | 55000 |
| CT 05. | 3000 | Dt 58. | 150000 | CT 82. | 15000 |
| DT 10. | 22000 | CT 60. | 155000 | CT 84. | 140000 |
| DT 19. | 6000 | CT 62 / Advance | 500620 |
Based on the remnants of the operating station, determine the indicators of the asset taking into account next rule:
- row 1150 is defined as the difference between the value of non-current assets and the depreciation accrued on them: Dt 01 - CT 02 \u003d 580 thousand rubles;
- row 1170 includes the magnitude intangible assets less depreciation and amount financial investments: (DT 04 - CT 05) + Dt 58 \u003d 247 thousand rubles;
- row 1210. It must be reflected in it. material values enterprises and manufactured finished products: Dt 10 + Dt 43 \u003d 107 thousand rubles;
- row 1230 contains the value of VAT paid when buying goods, works, services from the supplier: DT 19 \u003d 6 thousand rubles;
- row 1250 is formed by summing money at the checkout and on the calculated bank accounts: DT 50 + Dt 51 \u003d 265 thousand rubles;
- row 1600 according to which book value Current and non-current assets amounted to 1205 thousand rubles;
Determining the indicators of the passive section of the balance:
- row 1370 includes the amount of authorized and reserve capital, as well as retained earnings of the organization: CT 80 + CT 82 + CT 84 \u003d 210 thousand rubles. (the row code is determined by the indicator having the greatest proportion in the group of articles - on retained profits);
- row 1520 contains the remaining balances of accounts - the amount accounts payable Before suppliers and employees, received advances from buyers, as well as obligations on the payment of insurance premiums: CT 60 + CT 62 / Advances + CT 69 + CT 70 \u003d 995 thousand rubles;
Comparison of data in strings 1600 and 1700: Asset and liabilities of LLC Simplist Plant is equal to 1205 thousand rubles, and therefore the balance came out.
Since Simplist Plant LLC is registered in 2017, the Balance Counts for 2 previous years will not be filled. In empty cells, you should put fiwers. Subsequently, when filling out these graph, the data should be taken from the previous reporting forms adopted by the controlling authorities.
A clear form of a simplified balance is as follows.
Zero balance
Temporary suspension of activities does not exempt Enterprise from the obligation to provide accounting reporting. In Rosstat and territorial tax inspection must be provided. Otherwise, the controlling bodies have the right to apply the measure of impact measures in the form of penalties and blocking an account in the bank.
It should be noted that zero balance can not even be stopped. At a minimum, it reflects the authorized capital of the organization in lines 1300 liabilities and 1250 asset. If for some reason it is not made by the founders, then in the balance of the balance, the receivables of the founders on line 1230 are reflected. In the rest of the rows are affixed diggers.
Even if the rules are functioning special regime Subjects are not required to use simplified blanks for reporting. In addition to the balance sheet and report on financial resultsThey have the right to make other documents in the form of applications and explanations, if this method of reflecting information is more convenient.
As in 1C, it is possible to make accounting for USN - in this video.
PBU 4/99, Notes 1, 2 in Appendix N 5 to the order of the Ministry of Finance of Russia from 02.07.2010 N 66n). To form a report O. target use Simplified form can NGOs that have the right to apply simplified ways of keeping accounting, including simplified accounting reporting (clause 6.1 of the Order of the Ministry of Finance of Russia of 02.07.2010 N 66n). Row of 6100 "The balance of funds at the beginning of the reporting year" of the simplified form of a report on the targeted use of funds for this line provides data on the balance of targeted funding funds at the beginning of the reporting year (clause 27 of the Ministry of Finance of Russia PZ-1/2011). The "Received funds" section of the simplified form of a report on the targeted use of funds in this section provides information on the receipt of targeted funding funds (clause 27 of the Ministry of Finance of Russia PZ-1/2011).
Procedure for filling reporting
For example, the balance compiled by the enterprise for 2017 should contain data on December 31, 2017, December 31, 2016 and December 31, 2015. The financial performance report on the year should contain information on income and expenses, which were recognized in accounting companies in the reporting and last year (read also an article ⇒ the procedure for compiling accounting reporting). All last year's information is taken from last year's reports.
And for indicators for the current year, information takes from such sources as:
- The operating statement as a whole for the organization for the reporting year;
- Indicators for accrued interest on loans (loans) for the reporting year.
In the absence of data to fill out any lines of balance, it is not filled and put a fiber. The row code that is specified in the simplified balance can be found in Appendix 4 to the order of the Ministry of Finance 66n.
Example of filling simplified balance for USN
As part of the funds received, in particular, show: introductory (mutual) and membership fees, voluntary contributions of depositors, the targeted contributions for the acquisition (creation) of non-current assets, funds for the implementation of targeted programs provided for by the NPO estimation, donations in the form of funds and In kind, other arrivals (paragraph 28 of the Ministry of Finance of Russia PZ-1/2011). In the simplified form of a report on the targeted use of funds, all received funding funds are shown with the division: - on contributions and other targets; - Profit from income-generating activities; - other supply.
How the simplified form of a report on the targeted use of funds is filled
Attention
Old "profitable" errors can sometimes be fixed in the current period if the organization has found that in one of the previous reporting (tax) periods, when calculating the income tax, an error was made, it is possible to correct it by the current period, only if two conditions are met.< … Сдача СЗВ-М на директора-учредителя: ПФР определился Pension Fund Finally put a point in disputes about the need to represent the form of the SZV-M in relation to the head of the sole founder. So, on such persons you need to pass the SZV-M, and the SZV experience!< …
When paying for "children's" hospitals, it will have to be attentively a sheet of disability to care for a sick child under the age of 7 will be issued for the entire period of illness without any restrictions on time. But be attentive: the order of payment of the "Children's" hospital remained the same!< …
Balance lines 2017: Decryption
When paying minimum tax The indicator is indicated on line 280 of Section 2.2 of the Declaration on the USN. · If the organization is on UNVD, it is indicated the amount of UHAND. For all quarters. The indicator is indicated in brackets, the minus sign is not put. 2400 "Net profit (loss)" value calculate: Page 2110 - Page 2120 - Page 2330 + Page 2340 - Page 2350 - Page 2410 If the result " Net profit (loss) "will be with a minus sign, then it needs to be recorded in the report, taking into the brackets, the minus does not specify. If the value is positive, you do not need to take it in the brackets.
The legislative framework Legislative act Contents of the order of the Ministry of Finance №66N dated 07/02/2010 "On the forms of accounting reporting of the organization" PBU 4/99 "Accounting Reporting of Organizations" Rate the quality of the article.
An example of completing the balance sheet for 2016 on simplified form
The indicator code that has the highest specific weight or fully forming a string "Contributions and Other targets" is determined according to Appendix N 4 to the order of the Ministry of Finance of Russia of 02.07.2010 N 66n. When filling out this line, credit information is used for the reporting year on account 86 (analytical accounts for accounting): - entrance fees; - membership fees; - target contributions; - voluntary contributions; - donations. Row "Contributions and Other targets" \u003d Credit turn on account 86 (analytical accounts on accounting: introductory, membership, target, voluntary contributions and donations) indicator of the line "Contributions and other target arrivals" for a similar reporting period The previous year is generally transferred from the report on the targeted use of funds during the period.
The procedure for filling the balance sheet for simplified form. example
Important
For firms dealing with such common activities, such as trade, transportation or construction, lightweight version of the form reflects the results financial activities Full enough. Do I need to report to SP on a simplist? It is not necessary, but if you wish, you can make reporting on any form based on data booking books (and expenses). Is it possible to report to simplified? Yes, instead of a report on financial results, the NPO fills simplified report on the use of targets.
Lightweight option is much shorter. It is possible to see how to fill the NGO balance on the UKO, in the example (Fig. 1). How to make a simplified accounting balance for USN for 2017: Blank and recommendations First, it is necessary to close the accounting reporting period. To reduce the balance, on December 31, the reporting year closes the accounts 90, 91 and 99 - this is called the Reformation.
Row code Targets in a simplified balance
Simplified accounting and reporting are not related to taxation. It can be conducted by firms both on UCNO and in other modes, including the general. Such an opportunity is provided to small businesses, non-commercial organizations (except for foreign agents) and participants Skolkovo.
The article will answer the question whether it is necessary to take the Balance of Ltd. at USN in 2018, as well as IP and NPOs. For small businesses, according to the Federal Law of July 24, 2007 No. 209, in 2017 there were organizations and IP with the number of personnel up to 100 people and with revenue without VAT up to 800 million rubles. At the same time, the organizational and legal framework may be:
On the joint Stock Company These rules do not apply and they do not have the right to apply simplified in accounting. BUT individual entrepreneurs It is allowed not to keep accounting at all and not pass any financial reports (Article 6 No. 402-FZ).
You can immediately issue explanatory note On the causes of their occurrence. From enterprises and IP using simplified mode, it is not necessary to compile it according to the full program. Losses can be explained by the write-off of overdue accounts receivable etc.
Tax authorities can clarify your intention to correct the situation. We remind you that the organization can go to the simplified, sending a notice of this to the tax. Make it will help you with a sample of filling out the notification of the transition to USN since 2018 for IP, this in the article on our portal.
Dear readers, if you saw a mistake or a typo, help us fix it! To do this, highlight the error and press the "CTRL" and "ENTER" simultaneously.
Drawing up balance sheet is essentially transferring balances on account accounting accounts to the lines provided for them. Therefore, for the proper compilation of the balance sheet, it is necessary not only correctly and in full maintenance of accounting, but also to know what accounts for accounting accounts are reflected in a particular balance line.
In consultation, we give the decryption of all lines of accounting balance. At the same time, the balance lines will be detailed by the most typical accounts that are reflected in such lines. Indeed, the procedure for the preparation of financial statements in general and balance in particular, as well as reflections of certain indicators affect the peculiarities of the organization's activities and its.
By the way, how to make an accounting balance, we have shown on the example in a separate one. And the content and structure of the accounting balance was told in one. Recall that the current form of accounting balance provided to the tax inspection and statistical authorities approved by the Order of the Ministry of Finance of 02.07.2010 No. 66n.
Decryption of Balance Asset Lines
| Name of the indicator | The code | An indicator calculation algorithm | |
|---|---|---|---|
| Intangible assets | 1110 | 04 "Intangible assets", 05 "Depreciation of intangible assets" | D04 (excluding expenses for R & D) - k05 |
| Results of research and development | 1120 | 04 | D04 (part of the cost of R & D) |
| Intangible search assets | 1130 | 08 "Investments outside current assets", 05. | D08 - K05 (all in terms of intangible search assets) |
| Material search assets | 1140 | 08, 02 "Depreciation of fixed assets" | D08 - K02 (all in terms of material search assets) |
| Fixed assets | 01 "Fixed assets", 02 | D01 - K02 (except for depreciation of fixed assets taken into account on account 03 " Profitable investments in material values \u200b\u200b" | |
| Profitable investments in material values | 1160 | 03, 02 | D03 - K02 (except depreciation of fixed assets taken into account on account 01) |
| Financial investments | 1170 | 58 "Financial investments", 55-3 "Deposit accounts", 59 "Reserves for impairment of financial investments", 73-1 "Calculations for loans provided" | D58 - K59 (in terms of long-term financial investments) + d73-1 (in terms of long-term interest loans) |
| Delay tax assets | 1180 | 09 "Deferred Tax Assets" | D09. |
| Other noncurrent assets | 1190 | 07 "Equipment to installation", 08, 97 "Expenses of future periods" | D07 + D08 (except search assets) + d97 (in terms of expenses with a degree of write-off over 12 months after the reporting date) |
| Stocks | 10 "Materials, 11" animals on growing and fattening ", 14" reserves under the cost of material values \u200b\u200b", 15" Preparation and acquisition of material values \u200b\u200b", 16" Deviation in the value of material values \u200b\u200b", 20" Basic production ", 21" Semi-finished products own production", 23" Auxiliary Production ", 28" Marriage in Production ", 29" Serving production and farms ", 41" goods ", 42" trade markup ", 43" Finished products", 44" Sale expenses ", 45" Goods shipped ", 97 | D10 + D11 - K14 + D15 + D16 + D20 + D21 + D23 + D28 + D29 + D41 - K42 + D43 + D44 + D45 + D97 (in terms of expenses with a degree of write-off for no more than 12 months after the reporting date) | |
| Value Added Tax on Acquired Values | 1220 | 19 "Value Added Tax on Acquired Values" | D19. |
| Receivables | 1230 | 46 "Completed stages under incomplete work", 60 "Calculations with suppliers and contractors", 62 "Calculations with buyers and customers", 63 "Reserves for doubtful debts", 68" Calculations on taxes and fees ", 69" Calculations for social Insurance and provision ", 70" Calculations with personnel on wage ", 71" Calculations with accountable persons ", 73" Calculations with staff for other operations ", 75" Settlements with founders ", 76" Calculations with different debtors and creditors " | D46 + D60 + D62 - K63 + D68 + D69 + D70 + D71 + D73 (with the exception of interest loans taken into account on subaccount 73-1) + D75 + D76 \u200b\u200b(as a minus reflected in account accounting accounts for VAT calculations from the advances of issued and received) |
| Financial investments (with the exception of cash equivalents) | 1240 | 58, 55-3, 59, 73-1 | D58 - K59 (in terms of short-term financial investments) + D55-3 + D73-1 (in terms of short-term interest loans) |
| Cash and cash equivalents | 50 "Cashier", 51 "Settlement accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks", 57 "Translations on the way", | D50 (except subaccount 50-3) + d51 + d52 + d55 (except balance subaccount 55-3) + d57 | |
| Other current assets | 1260 | 50-3 " Monetary documents", 94" shortages and losses from damage to values \u200b\u200b" | D50-3 + D94. |
Balance Passive: String Decryption
| Name of the indicator | The code | What accounts are used | An indicator calculation algorithm |
|---|---|---|---|
| Authorized capital (Folding Capital, authorized capital, contributions of comrades) | 1310 | 80 "Authorized capital" | K80. |
| Own shares repurchased from shareholders | 1320 | 81 "Own shares (shares)" | D81 (in parentheses) |
| Revaluation of non-current assets | 1340 | 83 " Extra capital» | K83 (in terms of amounts of non-current assets) |
| Extreme Capital (without revaluation) | 1350 | 83 | K83 (with the exception of amounts of non-current assets) |
| Reserve capital | 1360 | 82 "Reserve Capital" | K82. |
| Undestributed profits (uncoated loss) | 99 "Profit and losses", 84 "Retained earnings (uncovered loss)" | Or K99 + \u200b\u200bK84 Or D99 + D84 (the result is reflected in parentheses) Or K84 - D99 (if the value is negative, reflected in parentheses) Or K99 - D84 (also) |
|
| Borrowed funds | 1410 | 67 "Calculations for long-term loans and loans " | K67 (in terms of debt with a maturity date at the reporting date over 12 months) |
| Delay tax obligations | 1420 | 77 "Deferred tax liabilities" | K77 |
| Estimated obligations | 1430 | 96 "Reserves of upcoming expenses" | K96 (in part estimated obligations with a period of execution over 12 months after the reporting date) |
| Other obligations | 1450 | 60, 62, 68, 69, 76, 86 "Target Financing" | K60 + K62 + K68 + K69 + K76 + K86 (all in terms of long-term debt) |
| Borrowed funds | 1510 | 66 "Calculations for short-term loans and loans ", 67 | K66 + K67 (in terms of debt with a maturity of not more than 12 months at the reporting date) |
| Accounts payable | 60, 62, 68, 69, 70, 71, 73, 75, 76 | K60 + K62 + K68 + K69 + K70 + K71 + K73 + K75 + K76 (in part short-term debt, as a minus reflected in account accounting accounts for VAT with advances issued and received) | |
| revenue of the future periods | 1530 | 98 "Incomes of future periods" | K98. |
| Estimated obligations | 1540 | 96 | K96 (in terms of evaluation obligations with a period of execution not more than 12 months after the reporting date) |
| Other obligations | 1550 | 86 | K86 (in terms of short-term obligations) |
