The term of representation is nearing accounting reporting For the first quarter of 2002. At the same time, from January 1, 2002, all commercial organizations keep records in accordance with the new chart of accounts. How does this affect the balance sheet? In this article, Professor of St. Petersburg state University Viktor Vladimirovich Potrov will talk about the changes and order of filling out the form of the balance in accordance with the new account plan.
The sample form of an accounting balance as one of the most important forms of accounting reporting was approved by the Order of the Ministry of Finance of Russia from 13.01.2000 No. 4N. To facilitate the accounting balance after his articles name in brackets, the account number is indicated, on the basis of which numeric indicators are indicated by one or another type of funds (in the asset) or their source (in passive).
From January 1, 2002, all accountants of our country moved to a new bill plan accounting, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n. Changes made to the account plan can be divided into two groups:
- simple change of account numbers;
- changes in the methodology of accounting for some facts of economic life.
Unfortunately, the above changes were not reflected in the sample of the form of the balance sheet. The purpose of this article is to help accountants correctly reflect the corresponding amounts on the articles of the accounting balance based on the new account plan (see Table 1 and 2).
Table 1
Balance sheet
| Article accounting balance | Line code | Account numbers | |
|---|---|---|---|
| On the old plan | According to a new plan | ||
| Construction in progress | 130 | 07,08,16,61 | 07,08,16,60 |
| Long-term financial investments | 140 | 06, 82/2 | 58,59 |
| Raw materials, materials and other similar values | 211 | 10,12,13,16 | 10,15,16,60 |
| Costs in incomplete production (circulation costs) | 213 | 20,21,23,29,30,36, 44 | 20,21,23,29,44,46 |
| Finished products and resale goods | 214 | 16,40,41 | 15,16,20,41,42,43,60 |
| Future spending | 216 | 31 | 97 |
| Buyers and customers | 231 | 62,76,82/1 | 62,76,63 |
| Notes for receipt | 232 | 62 | 62,76 |
| Debt of subsidiaries and affiliates | 233 | 78 | 58,60,62,75,76 |
| Advances issued | 234 | 61 | 60 |
| Buyers and customers | 241 | 62,76,82/1 | 62,76,63 |
| Notes for receipt | 242 | 62 | 62,76 |
| Debt of dependent and subsidiaries | 243 | 78 | 58,60,62,75,76 |
| Advances issued | 245 | 61 | 60 |
| Short-term financial investments | 250 | 56,58,82/2 | 58,59 |
| Others cash | 264 | 55,56,57 | 55,57 |
| Authorized capital | 410 | 85 | 80 |
| Extra capital | 420 | 87 | 83 |
| Reserve capital | 430 | 86 | 82 |
| Fund social sphere | 440 | 88 | 84 |
| Target financing and arrivals | 450 | 96 | 86 |
| Undestributed profits previous years | 460 | 88 | 84 |
| Uncovered loss of past years | 465 | 88 | 84 |
| Retained earnings of the reporting year | 470 | 88 | 84 |
| Uncovered loss of the reporting year | 475 | 88 | 84 |
| Long-term loans and loans | 510 | 92, 95 | 67 |
| Short-term loans and loans | 610 | 90,94 | 66 |
| Bill to pay | 622 | 60 | 60,76 |
| Debt to subsidiaries and dependent societies | 623 | 78 | 60,62,66,67,75,76 |
| Advances received | 627 | 64 | 62,76 |
| Debt participants (founders) on income payment | 630 | 75 | 70,75 |
| revenue of the future periods | 640 | 83 | 98 |
| Reserves of upcoming expenses | 650 | 89 | 96 |
New in the balance sheet due to changes in account numbers
A simple change in account numbers occurs in the following balance lines (see Table 2).
table 2
Balance line, name and account numbers
| Line code | Account name | Account number | |
|---|---|---|---|
| On the old plan | According to a new plan | ||
| 140,250 | Reserve for impairment of investments in securities | 82/2 | 59 |
| 213 | Performed steps in incomplete work | 36 | 46 |
| 214 | Finished products | 40 | 43 |
| 216 | Future spending | 31 | 97 |
| 231, 241 | Reserves by doubtful debts | 82/1 | 63 |
| 410 | Authorized capital | 85 | 80 |
| 420 | Extra capital | 87 | 83 |
| 430 | Reserve capital | 86 | 82 |
| 440,460,465,470 | Undestributed profits ( uncoated loss) | 88 | 84 |
| 450 | Special-purpose financing* | 96 | 86 |
| 640 | revenue of the future periods | 83 | 98 |
| 650 | Reserves of upcoming expenses ** | 89 | 96 |
*Note: Name in the old plan of accounts "Targeted financing and receipts".
**Note: The name in the old plan of accounts "reserves of upcoming expenses and payments".
Changes in accounting methodology and its impact on the balance
The remaining changes in Table 1 are due to innovations in the methodology for accounting for individual objects and facts of economic life. Consider them in more detail.
According to the old plan of accounts, two accounts were used to account for financial investments: 06 "Long-term Financial Investments" and 58 "Short-term Financial Investments". The criterion for this division of financial investments into two types was the period during which the organization intended to receive income (more than a year - long-term, less than a year - short-term). The disadvantage of this methodology of accounting was that in some cases it was difficult to classify financial investments in the above context. For example, the organization bought 1000 shares of another company for 5,000 rubles., And the accountant when reflected in the accounting of this operation should decide which account (06 or 58) to record them. Maybe these shares will be on the organization's balance sheet, for example, 10 years, and maybe the organization's management will decide on their sale in a few days (weeks, months). Based on this, a new account plan for accounting for all financial investments (and long-term, and short-term) is intended for 58 "Financial Investments". However, the other problem arose.
As you know, in the balance sheet, financial investments should be reflected in two sections: in section I "outside current assets"- Long-term (line 140) and in section II" Current Assets "- short-term (line 250). Previously, for this purpose, the accountant transferred to the balance according to the balance of accounts 06 and 58. Since currently financial investments are taken into account on one account, to reflect Their in the balance sheet should be inventive at the reporting date of the account balance 58 "Financial investments" in order to determine which objects on it are taken into account and how long.
If objects are listed in this account more than a year, their total amount is recorded in section I on line 140, and if less than a year - in section II on line 250. At the same time, in both cases, if the reserve was created for impairment of investments in securities, taken into account On the account of the same name 59, the amount of this reserve should be deducted from the value of the securities for which this reserve was formed.
In the old plan of accounts there was an account of 30 "non-capital work", which took into account the costs associated mainly with the construction of temporary title and nonethetic structures. According to the new account plan, the costs of building temporary structures should be taken into account in the accounts 08 "Investments in fixed assets"(by title) and 23" Auxiliary Production "(on Nettal). It must be borne in mind when filling in line 213.
The new edition of the accounting regulations "Accounting for material and production reserves" (PBU 5/01) and "Accounting for fixed assets" (PBU 6/01) does not provide for low-value and helpful items as accounting facilities. Depending on their term useful use They are translated into the composition or fixed assets, or materials. In this regard, when filling in line 211, the balance of former accounts will not be used 12 "low-value and high-value items" and 13 "depreciation of low-value and spending items."
In the old plan of accounts there was an account of 78 "Calculations with subsidiaries (dependent) societies", information on which was used to fill the strings 233, 243 and 623. In the new account, the above account is absent. To account for settlements with subsidiaries (dependent) companies, the Ministry of Finance of Russia recommends the use of those accounts whose use implies from the content of a fact of economic life.
The parent company, subsidiaries and affiliates are legal entities and may conclude any contracts provided for by civil law (purchase and sale, lease, loan, etc.).
Example
The parent company concluded a contract for the sale of goods with subsidiary society. In this case, the parent company will take into account the calculations with the subsidiary, which is the buyer of the goods, on account 62 "settlements with buyers and customers." In turn, a subsidiary for accounting for settlements with the parent company, which is a supplier of goods, will use the account 60 "Calculations with suppliers and contractors."
Example
The subsidiary of "A" provided the subsidiary of "b" a loan of 100,000 rubles. for 6 months. Society "A" when listing a loan records:
Debit 58 "Financial investments" Credit 51 "Settlement accounts" - 100,000 rubles.
The Society "B" upon receipt of the loan is the wiring:
Debit 51 "Credentials" Credit 66 "Calculations short-term loans and loans "- 100,000 rubles.
Thus, for accounting for settlements with subsidiaries (dependent) societies, instead of account 78, different accounts are applied (58, 60, 62, 66, 67, 75, 76), information on which will be used to fill the strings 233, 243 and 623 of the accounting balance. To facilitate the receipt of this information in the instructions for the application of the account plan, it is recommended to calculate with subsidiaries (dependent) societies to take into account separately.
In the new bills of accounts there are no accounts 61 "Calculations on the advancements issued" and 64 "calculations on the advances received." These calculations are recommended to take into account respectively in accounts 60 "Calculations with suppliers and contractors" and 62 "Calculations with buyers and customers." This should be borne in mind when filling in strings 130, 234 and 245 (when reflecting the advances of the issued) and strings 627 (when reflecting the advances received).
Instructions for the application of the account plan recommended the amount of (received) advances and pre-payment on accounts 60 and 62 separately. According to both these accounts, at the same time, the balance can be both debit and credit, and in the balance sheet it should be shown expanded: debit - in the asset, and credit in passive. The number of the old account 56 "Cash documents" is specified after the name of the two balance sheet items: "short-term financial investments" (line 250) and "Other cash" (line 264). Therefore, it is assumed that the balance of this account should be shown on these above items. In our opinion, it is unlawful for the following reasons.
According to the old bill plan, the account 56 "Monetary Documents" reflected two accounting objects: monetary documents And our own shares redeemed from shareholders for their subsequent resale or cancellation. In addition, the same account was recommended to take into account the debts of participants acquired by economic partnerships to transfer to other participants or third parties. The monetary documents were recommended to reflect on line 264, and the redefined their own shares (shares) - on line 250 and 252.
Confirmation of this output is paragraph 40 methodical recommendations On the procedure for the formation of indicators of the accounting statements of the Organization, approved by the Order of the Ministry of Finance of Russia of 28.06.2000 No. 60N, where, in particular, it is said: "The group of articles" short-term financial investments "reflect the actual costs of the organization for the repurchase of their own shares from shareholders ..." In addition, One of the items of the balance on the reflection of short-term financial investments is called - "own shares bought from shareholders."
The reflection of monetary documents in the balance sheet "Other cash" (line 264) is incorrect, because the monetary documents cannot be identified with cash.
The reflection of the redefined own shares (fractions) in the composition of short-term financial investments (rows 250 and 252) is illegally, for they are not financial investments. According to clause 43 of the Regulations on accounting and accounting reporting, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N, the financial investments include investments in government securities and investment in other organizations. No one, no other shares (shares) are not.
Based on the foregoing, we believe that monetary documents and their own shares (shares) should be reflected in the balance sheet: "Other current assets" (string 270).
According to the old plan of accounts, loans and loans were taken into account on different accounts:
- short-term - account 90 "short-term bank loans" and score 94 "short-term loans";
- long-term - account 92 "Long-term bank loans" and account 95 "long-term loans."
In the new plan of accounts for accounting loans and loans, only two accounts are provided:
- account 66 "Calculations for short-term loans and loans";
- account 67 "Calculations for long-term loans and loans ";
those. The choice of one of these two accounts is due to the duration of the period on which loans and loans are obtained (more than 1 year and less than 1 year). This must be borne in mind when filling out the lines 510 and 610 of the balance sheet.
Old shortcomings in the method of drawing up balance
Unfortunately, before the transition to a new account plan in the methodology of the accounting balance, there were shortcomings. Let us dwell on some of them.
And the old, and new bill plans provide for the generalization of information on the preparation and acquisition of current assets, the account of 15 "Preparation and acquisition can be used. material values".
At the debit of this account, all costs are collected related to the acquisition of material and industrial stocks. Credit account 15 for the cost at discount prices of actually received and credited materials or goods. The difference is written off from account 15 to account 16 "deviations in the value of material values."
Thus, if during the month acquired material and production reserves will go to the organization, and their actual cost has already been fully formed, then at the end of the month there is no account of 15 balance.
However, in practice, situations often arise when the process of acquiring current assets began in one reporting period, and ended in another reporting period. In this case, at the date of the balance of the balance, the account 15 will have a debit balance.
Neither one article of the asset in brackets after its name is not specified. Naturally, the accountant arises the question: what kind of item of the balance is the balance you need to show? Browsing only a sample shape of the balance, the answer to this question cannot be obtained. It should be noted that in paragraph 25 of the methodological recommendations on the procedure for the formation of indicators of the accounting reporting of the organization, it is said that this is a balance "... joins the value of the remnants of material and industrial reserves reflected in the relevant articles of the group of articles" reserves ... ", that is, to the value of materials or The goods (depending on the cost of acquiring what type of these assets were recorded by the debit of account 15).
In paragraph 13 of the Regulation on accounting "Accounting for material and production reserves" (PBU 5/01), approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N, it is said: "Organizations that carries out retail trade is allowed to evaluate the purchased goods in the sales value with A separate accounting of surcharge (discounts) ". IN this case, Maritime charges, which come to the balance of goods are listed as a credit balance of the account 42 "trade markup", and the account balance 41 "goods" shows the balance of goods at prior prices.
In paragraph 60, the provisions for accounting and accounting reporting said: "When taking into account the organization occupied retail, goods at prior prices The difference between the cost of acquisition and cost at prior prices (discounts, markings) is reflected in the financial statements of a separate article. "Paragraph 28 of the methodological recommendations on the procedure for the formation of indicators of the organization's accounting indicators specifies where this difference should be reflected in the accounting to accounting Balance (form number 5).
In the above paragraph 60, the provisions for accounting and accounting reports also say: "Products in organizations employed trading activitiesReflected in the balance sheet at the cost of their acquisition. "To ensure compliance with this requirement when taking into account the goods at prior prices, it is necessary as of the reporting date from the account of the account 41" Products "to subtract the balance of the account 42" trade markup "and the difference received on the article Balance "Finished products and resale products" (line 214). However, in parentheses after the name of this article, the account 42 is not specified, and in no one regulatory document The Ministry of Finance of Russia about this, unfortunately, does not say.
For the same article of the balance (line 214), clause 28 of the methodological recommendations on the procedure for the formation of accounting indicators are provided for by organizations that provide catering services to reflect the residues of raw materials in the kitchens and in storerooms, as well as remnants of goods in buffets. Therefore, in brackets after the name of this article, we indicated the score 20, on which passage The raw materials and finished products in the kitchen (production) are taken into account.
When filling out the rows 232 and 242, it should be borne in mind that the debt of other organizations on the bill received from them can be taken into account not only in the account 62 "settlements with customers and customers", but also on account 76 "settlements with different debtors and creditors". On the same account, the arrears of the organization on the bills issued by it may be reflected (not only on account 60 "calculations with suppliers and contractors", as it flows from the line 622).
According to the old account plan, calculations with government agencies According to payments paid to various extrabudgetary funds (except for social insurance and ensuring and medical insurance) Considered on account 67 "Calculations for extrabudgetary payments". In the new account plan, this account is absent, and to account for the above calculations, it is recommended to use the account 68 "Calculations for taxes and fees".
In this regard, when filling out the amount on line 626 "Debt to the budget" must be borne in mind that on this line from the account balance 68 should take the organization's debt only before the budget. The remaining debt of the organization, which is listed on this account (in particular, before extrabudgetary funds), should be shown on line 660 "Other short-term obligations". Along the same line, the balance of the consumption fund (in the presence of it from the organization), taken into account in the account 88, since this is debt to its employees to the social development activities and material promotion.
On line 630 of the balance reflects the debt to participants (founders) on the payment of income. In brackets, after the name of this article, only 75 "settlements with the founders" is indicated. Using only one of this account will be legitimate if all participants (founders) of the Organization are not its employees. If the participants (founders) of the organization are simultaneously their employees, then according to the instructions for the application of the account plan, the accrual and payment of income is taken into account on account 70 "Calculations with wage personnel." Therefore, in this case, to fill the amount by line 630 of the balance, you need to use data of two accounts: 75 and 70 (in terms of accrual of income from participation).
As mentioned above, the account 60 "Calculations with suppliers and contractors" may have a debit balance showing the amount of issued advances and pre-payment. However, the debit balance of this account may be in the case when the organization paid money to the supplier for the values, which she still did not receive (they are on the way), but it became in accordance with the Agreement by the owner of these values. In this case, the debit balance of account 60, showing the balance of values \u200b\u200bon the way, should be reflected in the balance sheet not as part of receivables, but for those belonging to the balance sheets, which reflects the similar values \u200b\u200balready gained by the organization (as part of materials, goods, etc.) .
The organization at the reporting date may have a balance of 94 "shortages and loss from damage to values." This account number is not specified by any balance sheet. The question arises: where to reflect the sums of the above shortages and losses? The summary of the account balance 94. The amounts of shortage and losses from the damage of values \u200b\u200brelating to non-current assets should be reflected in the article "Other non-current assets" (line 150), and related to current assets - under the article "Other circulating assets" (line 270).
Changes in the help of balance
Table 3.
Help on the availability of values \u200b\u200btaken into account on off-balance accounts
An account to the accounting balance is "a certificate of the availability of values \u200b\u200btaken into account on off-balance accounts." The order of its filling in the transition to a new account plan has practically not changed, with the exception of the indicators reflected in Table 3. This change is due to the association of two bills (014 "Wearing a housing stock" and 015 "wear of external improvement facilities and other similar objects") in one Account 010 "Depreciation of fixed assets".
To ensure the possibility of filling out the above reference, it is necessary to organize separate accounting of the housing stock objects and external improvement facilities and other similar objects (by opening individual subaccounts or analytical accounting system).
Taking into account the above, the sample form of an accounting balance will take the following form (see Table 4).
Table 4.
Balance sheet
on _________________________ 200__
|
* Note: The name of the line is changed, based on the maintenance of PBU 14/2000 "Accounting for intangible assets"
|
(Qualification Certificate professional accountant from
"____" ___________________________ _____ № ______)
"____" ___________________________ _____
On line 630 reflect the debt of the company to the founders on accrued, but not paid dividends, as well as interest on securitiesissued by the organization that was not represented as of December 31, 2005.
This debt reflects on credit account 75 "Calculations with the founders" subaccount 2 "Calculations for income payment". In the accounting balance sheet 625 "Other creditors", specify the loan balance, reflected on this account at the end of 2005.
Based on the decision of the Meeting of Shareholders (Participants) on the distribution of income received by the company, make wiring:
Debit 84 Credit 75-2
Dividends (income) shareholders or participants in the organization are credited.
Note that dividends paid to shareholders (participants), which are employees of the organization, take into account the credit account 70. This operation reflect the record:
Debit 84 Credit 70
Dividends (income) shareholders or participants who are employees of the organization are credited.
Paying revenues (dividends) Founders, your organization must keep the income tax with the amount paid and transfer it to the budget. In this case, the company acts as tax agent.
In 2005, the tax is held at the following rates:
When paying income (dividends) by Russian legal entities - 9 percent;
When paying income (dividends) to foreign legal entities - 15 percent;
When paying income (dividends) to individuals - tax residents RF - 9 percent;
When paying income (dividends) to foreign individuals - 30 percent.
The tax is charged only in the actual payment of dividends. If dividends are not paid, you do not need tax.
When charging the tax, make wiring:
Debit 75-2 Credit 68 subaccount "Calculations on the income tax on legal entities"
Revenue taxes with income tax paid to legal entities;
Debit 75-2 Credit 68 subaccount "Calculations for income tax individuals"
Incoming income tax with the amounts paid to the founders to individuals;
Debit 70 Credit 68 subaccount "Calculations for the income tax on individuals"
Revenue taxes with the amounts paid to the founders - employees of the organization.
Dividend payments reflect the record:
Debit 75-2 (70) Credit 50 (51, 52)
Dividends (income) are paid to the founders (minus the amount of incredited income tax).
Example
The net profit of LLC "Passive" was 100,000 rubles for the results of 2004. The share of participants in the authorized capital of Passive LLC is distributed as follows:
Ivanov A.N. - 75 percent authorized capital;
Petrov S.S. - 25 percent of the authorized capital.
At the general meeting of the founders, held in 2005, the profit of 2004 was decided to distribute the LLC participants in proportion to their shares in the authorized capital:
Ivanov A.N. - 75 000 rub.;
Petrov S.S. - 25 000 rubles.
At the same time, Ivanov is an employee of LLC "Passive".
In 2005, Ivanov and Petrov Dividends were not received.
Accrual of income Accountant "Liability" will reflect this:
Debit 84 Credit 70
75 000 rub. - Accrued income Ivanov;
Debit 84 Credit 75-2
25 000 rub. - Accrued to Petrov's income.
The debt of "liability" on accrued and unpaid dividends in the amount of 100,000 rubles. (75,000 + 25,000) Accountant must reflect on the 630 Balance line for 2005.
If accrued dividends were not claimed by the shareholder (participant), then after three years, include them in the composition of non-deactive income. This operation reflect the record:
Debit 75-2 Credit 91-1
Included in the composition of non-reported incomes unclaimed dividends.
After that, debt on dividends in the balance sheet does not show.
By row 610. short-term loans and loans Reflected in the form of a balance on account 66.
These are loans and loans obtained for a period of less than 12 months, as well as the amounts of borrowed funds, until the maturity of which remains less than a year and which accounting policies Translated from the composition long-term debt In the category of short-term debts. The balance sheet 610 should also reflect the amount of interest for the use of a loan or loan due to payment at the end of the reporting period.
By row 620.reflected amount accounts payable Organizations.
This line contains decoding lines for those indicators that should be highlighted with a separate amount. This is the debt to suppliers and contractors for the goods provided from them, the services performed from them. A separate line shows the debt to employees of the organization on the accrued, but not paid wage. The organization may have a debt to accountable persons who have spent their own money for the organization. Such debt should not be shown along with the salary. It is better to reflect it separately (as part of other payables or a separate string).
Outsorally show the amount of debt of the organization for taxes and fees to budget and state extrabudgetary funds. If the organization has a duty to pay fines and tax penalties (fees), then these amounts according to accounting rules should be reflected in accounting accounts accounts with the relevant tax budget (on separate subaccounts). Therefore, in the balance of the amount of accrued fines and penalties, it is necessary to reflect in the same line where the amount of taxes and fees payable to the budget (extrabudgetary fund) is indicated.
IN new form The balance is not allocated a special line to reflect the sums of advances received from buyers and customers. In our opinion, this indicator should be allocated in the balance sheet separately and enter a new string for it.
Accounts payable, not found space in the available decoding lines, is reflected in the line "Other creditors". It may be debt on the payment of contributions to voluntary insurance of workers and property, according to membership contributions to public organizations, for rent for rented property, etc. These amounts are shown without disclosure on the line "Other creditors", provided that the magnitude of each individual debt is insignificant in relation to total amount accounts payable, reflected in line 620.
By row 630.accounting balance reflects the amount debt to Founders (Participants)objectives for the payment of income (dividends, interest on shares, bonds).
You should pay attention to the next moment. Often the organization get money from founders. The debt on the loan obtained from the founder is not reflected in line 630, but in the composition of loans arrears: on line 510 (if the loan is issued for a period of more than a year) or in line 610 (if the short-term loan). The amount of interest due to the founder under the loan agreement is its income. Nevertheless, interest on loan should be reflected in a line 630 "Debt to the founders (participants) on the payment of income", and together with the amount of the principal debt on borrowed funds. The line 630 reflects the debt only in revenues, which are due to founders (participants) as "fathers" of the organization.
The 640 balance sheet is designed to reflect the income of future periods.
These are the amounts of income that are obtained (accrued to obtaining) by the organization in this reporting period, but are subject to income in the following periods. 98 is designed to account for income of future periods. According to the loan of this account, it is reflected, for example, the amount of rent received by the landlords forward, over the coming months, revenue for the periods sold or quarterly travel tickets, for subscriptions for visits to the gym, pool, saunas and t .P. At the end of the period, to which this payment belongs, it is transferred from the debit of account 98 on credit account 90 "Sales" or 91 "Other income and expenses".
By row 650.balance reflected amounts reservesorganizations created in accordance with regulatory acts Accounting.
The decision to form reserves must be fixed in accounting policies. According to the accounting rules of the organization can create:
- · Reserves of upcoming expenses and payments (for the upcoming payment of holidays, on the payment of remunerations at the end of the year, warranty repair and service, repair of fixed assets);
- · Estimated reserves (reserves for doubtful debts, under impairment of financial investments, under the cost of material values);
- · Reserves on conditional facts economic activity, under termination activities (reserve for repayment of obligations, under the payment of the output benefit, etc.).
The amounts of the created reserves are included in the organization's operating expenses (paragraph 11 of PBU 10/99 "organization expenses"). At the end of the reporting year, reserves are subject to inventory and revaluation. The amounts of unused reserves are subject to accession to financial results or transferred to the next year in accordance with the rules for creating this reserve. At the same time, the formation of reserves for the coming year.
If the organization decides not to form reserves next year, it should make appropriate changes in accounting policies. In this case, at the end of the reporting year, new reserves are not created. Unused amounts of reserves for which the transit residues are not formed are written off on financial results at the end of the reporting period.
What to do with reserves for which, in accordance with accounting standards, the remains are not written off, but are transferred to the next year?
Unused funds for reserves for which transbouring residues are formed are subject to write-off at the end of the reporting year, but only next year. That is, the amounts of such reserves join the financial results as of January 1 of the next year, which is reflected by the relevant records in accounting for January.
Quite often there is a need to transfer the balance and the report on profit and loss from the old form (which operated until 2011 inclusive) in a new form.
Unfortunately, convenient way For such a translation of the old statements, it was not possible to find a new and back, so to redo the balance and income statement in modern shape We have to manually.
To do this, you can take advantage of the following tables for the correspondence of the forms of accounting forms, compiled according to the requirements of the order of the Ministry of Finance No. 67n, with row codes marked by order of the Ministry of Finance of 02.07.2010 No. 66n
How to use it?
if you have new balance and report O. financial results, And you need to translate them into the old view, then you need:
- Open this page - ;
- Copy the tables in Excel;
- Open your balance and report on financial results and, using drawings from this article, fill out the old balance and income statement.
If you have an old balance and income statement, and you need to translate them into the new kindMake this:
- Open page ;
- Copy the tables in Excel;
- Open your old reporting and, using drawings from the article, fill out a new reporting.
The tables themselves found here: http://www.twirpx.com/file/808002/
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In this section of the balance, the amount of accounts payable is reflected, the maturity of which, under the terms of the contract, does not exceed 12 months.
In section. V Reflects the sums of the short-term accounts of the organization before suppliers (for the goods completed, the work performed and rendered to the organization), buyers (on advances received from them), founders and employees, before budget and extrabudgetary funds, lenders and other creditors. In addition, the organization's short-term obligations reflect the income of future periods and reserves of upcoming expenses.
Row 610 "Loans and Credits"
This line reflects the loan balance on account 66 "Calculations on short-term loans and loans" - the balance of debt of the organization bank credit and loans received from other organizations.
Please note: on line 610 reflects the balance of loans received (loans) together with interest accrued under the terms of the contract.
Loans and loans that were classified as long-term when obtaining them were obtained, at the date of reporting, they can be translated into the category of short-term, if less than 12 months remained until their repayment and such a translation is provided in the organization's accounting policy.
Row 620 "Credit Debt"
This line reflects the sum of the short-term accounts of the organization (except for debt on loans and borrowings).
Before suppliers and contractors for the material values \u200b\u200bobtained from them, the work performed by them;
Before employees of the organization on the accrued, but unpaid wage;
Before budget for taxes and fees;
Before state extrabudgetary funds in the amounts of insurance premiums;
Before other creditors.
Consider each of these lines.
Row 621 "Suppliers and Contractors"
This line reflects the amount of credit balance on the relevant subaccounts of such accounts:
60 "Calculations with suppliers and contractors", including the balance of the subaccount of "bill issued" (in terms of short-term debt);
76 "Calculations with different debtors and creditors."
The indicator of this line reflects the sum of the short-term accounts of the organization, which was formed on acquired, but unpaid goods (work, services). In addition, in line 621 indicates the amount of debt to suppliers and contractors, which was formed on the claims exposed to the organization.
Row 622 "Debt to staff of the organization"
This line reflects the credit balance of the account 70 "Calculations with the Human Resources for Paying" (minus the balance on subaccount "revenues from participation in capital"). This is the debt of the organization by the amount of unpaid wages (both current and overdue).
Please note: credit balance on account 71 "Calculations with accountable persons" (debt to accountable persons) on line 622 is not reflected. This amount is indicated separately - in line 625 "Other creditors" or in an additional line.
Row 623 "Debt to state extrabudgetary funds"
This line reflects the loan balance on account 69 "Social insurance and provisional settlements". These are the amount of contributions for compulsory pension insurance And on mandatory social insurance From accidents at the production and occupational diseases that are not listed in extrabudgetary funds at the reporting date.
Please note: the sum of the single social tax on line 623 is not indicated, as it is debt to the budget, and not before extrabudgetary funds.
The amounts of accrued fines and penalties (if any) contributions to compulsory social insurance against industrial accidents and occupational diseases should also be reflected in line 623.
If the organization has an overpayment of contributions to extrabudgetary funds, debit balance on the appropriate subaccounts is reflected in the balance of the balance - on line 240 "receivables (payments for which are expected within 12 months after the reporting date)" and (or) in an additional line section. II "revolving assets".
Row 624 "Tax debt and fees"
This line reflects the credit balance of the account 68 "Calculations on taxes and fees". This is the value of taxes and fees accrued, but not paid at the date of accounting reporting (except for the amounts listed in extrabudgetary funds).
Penalties and penalties for taxes (fees) are also reflected in the account 68. Accordingly, if the organization has unpaid amounts of fines and penalties on taxes and fees (other than the amounts listed in extra-budgetary funds), they are reflected in line 624 of the balance.
Please note: the sums of unified social tax are reflected in the balance sheet 624, and not in line 623 (no matter what account is 68 or 69, the ESN calculations are taken into account in accordance with accounting policies). This is explained by the fact that social tax refers to federal taxes and fees (Art. 13 of the Tax Code of the Russian Federation). With the accrual of ESN, the arrears of the organization before the budget, and not before extrabudgetary funds.
The line 624 of the balance is reflected in the amount of the ESN without taking into account the amount of contributions to compulsory pension insurance, that is, minus the tax deduction.
Row 625 "Other creditors"
This line shows the sums of short-term payables that are not reflected in other decoding lines to line 620 "Credit Debt".
This may be a loan balance on accounts:
62 "Calculations with buyers and customers" subaccount "Advances obtained";
76 "Calculations with different debtors and creditors" (with the exception of the amounts reflected in other balanced lines);
71 "Calculations with accountable persons";
73 "Calculations with staff for other operations."
As already mentioned, significant indicators in the balance sheet should be separated by a separate line. For example, the sum of advances received is a significant indicator. Therefore, the sum of advances received from buyers and customers is advisable to reflect in an additional decoding line.
Letter of the Ministry of Finance of Russia of 12.11.1996 No. 96 establishes the order of reflection in the accounting records of individual transactions related to value-added tax and excise taxes. According to this letter, VAT from the received advances should be reflected by posting on the debit of account 62 subaccount "Calculations on the extensions received" and the credit of account 68 subaccount "Calculations on VAT". When shipping goods (execution of works, service) under this advance, reverse wiring is made:
Debit 68 subaccount "Calculations on VAT" Credit 62 subaccount "Calculations on the advances received" - adopted to deduct VAT accrued with the received advances
Please note: on line 625 reflects the sum of the received advances excluding VAT, that is, a loan balance on subaccount "Calculations on the advanced" accounts received "account 62, which formed after the accrual of VAT to pay to the budget.
Row 630 "Debt to participants (founders) for income payment"
This line reflects the account balance 75 "Calculations with the founders" subaccount 75-2 "Calculations for income payment". This is the sum of the outstanding debt of the Organization for Dividend Dividend.
When drawing up a balance for the first half of 2005, this line shows the amount of dividend accrued to pay in case general meeting Shareholders (participants) of the Company's distribution of dividends took place after it was approved and submitted annual reporting For 2004
The distribution of net profit on the payment of dividends is reflected in accounting wiring:
Debit 84 subaccount "Net profit of the reporting year" Credit 75 subaccount "Dividend settlements" - reflected the amount of net profit aimed at paying dividends.
If the founder (participant) of the Company at the same time is its employee who owe him dividends and other similar payments are charged on account 70 "Calculations with the Personnel of Whether" subaccount "revenues from participation in capital." Credit balance of this subaccount must be reflected in line 630.
Please note: the loan obtained by the Organization from the founder is reflected in accounting in the same way as any other loan - on account 66 "Calculations on short-term loans and loans" or 67 "Calculations on long-term loans and loans." In the balance sheet, the non-refundable amount of such a loan is shown in the account of payables: on line 510 (if the loan is long-term) or on line 610 (if the short-term loan) together with the interest accrued under the contract. Row 630 is designed only to reflect debt to the founders for income from participation in the authorized capital.
Row 640 "Incomes of future periods"
The line 640 reflects the credit balance of the account 98 "Incomes of Future Periods". Such incomes include the income of the organization obtained in the reporting year, but related to future reporting periods. This may be, for example, revenues from the sale of travel tickets or subscriptions for the next periods. The same account takes into account the cost of free property, the upcoming arrivals on the shortcomings identified over the past years (if they are recognized as guilty or awarded to recovery judicial bodies) due to sums insurance compensation etc.
Commercial organizations that receive funds from the budget or extrabudgetary funds Financing any events, projects, etc., reflect on account 98 Use of target financing amounts.
Row of 650 "reserves of upcoming expenses"
This line of balance reflects the loan balance of the account 96 "reserves of upcoming expenses". These are the reserves created by the Organization for the upcoming payment of holidays, for the payment of remuneration for the year, for warranty repair and maintenance, repair of fixed assets, etc. At the same time, reserves are taken into account on the conditional facts of economic activity, under the terminated activity (reserve for repayment of obligations, under the payment of the output benefit, etc.).
The reservation of amounts is reflected in the account of the account 96 in correspondence with the accounting costs of production costs (sales costs - for commercial organizations). Spending the amount of the created reserve is reflected in the debit of account 96.
The decision to form reserves and (or) to refuse to form reserves must be fixed in accounting policies.
Note: Amounts estimated reserves The line 650 balance does not reflect. The balance of accounting accounts for estimated reserves (14 "reserves for the reduction of the value of material values", 59 "reserves for impairment of financial investments", 63 "reserves for doubtful debts") are not reflected in the balance sheet. Remains on them are taken into reducing the corresponding indicators of the balance of the balance sheet:
Account balance 14 Reduces rates on line 211 "Raw materials, materials and other similar values" and 214 "Finished products and resale products";
Account balance 59 reduces strings of 140 "Long-term Financial Investments" and 250 "Short-term Financial Investments";
Account balance 63 Reduces indicators on strings 230 and 240 "Accounts receivable".
Not reflected in line 650 also account balance 82 "Reserve Capital". For it, the line is 430 sect. III balance.
Row 660 "Other short-term liabilities"
This line reflects the sum of short-term liabilities that are not included in other lines section. V balance.
Please note: the essential indicators cannot be reflected on the "Other" line. If in section. V accounting balance is not provided separate string For the type of short-term obligations, which is in the organization and is recognized by it essential, then to reflect this indicator you need to be introduced in section. V Balance Additional string. Those short-term commitments that are not essential for users can be reflected in the line 660 "Other short-term liabilities".
Row 690 "Total to section V"
This is the final string for the section. V. It reflects the sum of all short-term accounts for the organization.
The string line 690 is formed as the amount of strings section. V:
610 "loans and loans";
620 "Credit Debt";
630 "Debt to participants (founders) for income pay";
640 "Incomes of future periods";
650 "reserves of upcoming expenses";
660 "Other short-term obligations."
The total amount of the liabilities of the organization
Row 700 "Balance"
Row 700 is equal to the sum of all liabilities - capital and reserves, long-term and short-term commitments of the organization.
The line 700 reflects the amount of rows:
490 "Total in section III";
590 "Total to section IV";
690 "Total in section V".
Note: The lines 700 of the balance liability should be equal to the value of the 300 balance asset string.
