Balance sheet (form No. 1). Instructions, rules and filling procedure

Balance sheet- this is a way of generalizing and grouping the assets of the economy and the sources of their formation - liabilities - at a certain date in monetary value. Balance sheet indicators characterize the financial position of the organization as of the reporting date.

The main task balance sheet – show the owner what he owns or what capital is under his control. The balance sheet allows you to get an idea of ​​material assets, the amount of reserves, the state of payments, and investments. Balance sheet data is widely used for subsequent analysis by the management of the organization, tax authorities, banks, suppliers and other creditors.

Consists of 2 main parts - asset And passive. The asset represents the organization's resources, and the liability represents the sources of their formation. Distinctive feature balance sheet - equality of totals of assets and liabilities. This is due to the principle double entry used in accounting.

Assets The balance sheet contains 2 sections:

• I. Non-current assets;
• II. Current assets.

Passive The balance sheet consists of 3 sections:

• III. Capital and reserves;
• IV. Long term duties;
• V. Short-term liabilities.

Each asset and liability element of the balance sheet is called balance sheet item. Asset items reveal the nature of resources, their use and magnitude. Liability items characterize the sources of resource formation, namely: from what source this part of the assets was created, for what purpose they are intended and their value.

When preparing a balance sheet, keep the following in mind:

• the balance sheet data at the beginning of the year must correspond to the data at the end of last year (taking into account the reorganization);
• offset between items of assets and liabilities, items of profit and loss is not allowed, except in cases where such offset is provided for by the relevant Accounting Regulations;
• the corresponding balance sheet items must be confirmed by inventory data of property, liabilities and settlements.

The standard form of the balance sheet is regulated by the Ministry of Finance (). However, organizations can independently develop a balance sheet form, using the standard one as a sample. In this case, must be observed General requirements to financial statements.

When developing and adopting the balance sheet form (Form No. 1), it is recommended to use the total line codes and line codes of sections and groups of items given in the sample balance sheet form. If a transcript is provided for any indicator in a balance sheet developed by an organization independently, then the articles in this transcript are coded by the organization itself.

The balance sheet contains the following required details:

• the reporting date as of which the balance sheet is presented;
• full name of the organization in accordance with the constituent documents;
• taxpayer identification number (TIN);
• the main type of activity of the enterprise with the OKVED code;
• organizational and legal form/form of ownership (according to the OKOPF and OKFS classifiers);
• unit of measurement - thousand rubles. (OKEY code 384) or million rubles. (OKEY code 385);
• location (address);
• date of approval (indicates the established date for the annual financial statements);
• date of sending/acceptance (the specific date of postal, electronic and other sending of financial statements or the date of their actual transfer according to ownership is indicated).

Total figures for balance sheet items are given in thousands of rubles without decimal places. Organizations with significant sales turnover, liabilities, etc. can provide data in millions of rubles (without decimal places).

Indicators about certain types of assets, liabilities, income, expenses and business transactions may be presented in the balance sheet as a total amount with disclosure in , if each of these indicators individually is not significant for the assessment by interested users of the financial position of the organization or the financial results of its activities.

Let's consider procedure for filling out Form 1 "Balance Sheet".

• accounted for off-balance sheet accounts

In the column " At the beginning of the reporting year" shows data at the beginning of the year (opening balance sheet), which must correspond to the data in the column "At the end of the reporting period" of the previous year (closing balance sheet), taking into account the reorganization carried out at the beginning of the reporting year, as well as changes in the assessment of financial reporting indicators associated with the application of the Regulations on management accounting and financial statements in Russian Federation and Accounting Regulations" Accounting policy organizations" PBU 1/98.

In the column " At the end of the reporting period" shows data on the value of assets, capital, reserves and liabilities at the end of the reporting period (month, quarter, year).

This page shows the balance sheet with accounts. The accounts are shown according to the chart of accounts, which is also available on the website. This balance sheet has been prepared to facilitate understanding of the relationship between the accounting accounts and the balance sheet figures. In contrast to the regulated form in which enterprises prepare reports, a column has been added to the balance sheet indicating the accounting accounts, the balances of which can be reflected in one or another line of the balance sheet. To make it easier to understand, the decoding “including” has been added to some balance lines. So, for example, as can be seen below, the concept of “inventories” includes raw materials, work in progress, goods, etc.

In the approved balance sheet form, this is one line and filling it out for beginners causes great difficulties.

How to fill out a balance sheet

If a task requires filling out a balance sheet according to an approved form, then the “including” decoding lines must be summed up and the result included in the final line.

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New financial statements. Balance sheet

When should I fill out new forms?

Starting from the annual financial statements for 2011, Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n (hereinafter referred to as Order N 66n) comes into force, which establishes updated forms of financial statements of organizations (with the exception of credit organizations and state (municipal) institutions). At the same time, Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n (hereinafter referred to as Order N 67n), containing reporting forms that were filled out by companies based on the results of 2010, as well as Instructions on the volume of accounting reporting forms and Instructions on the procedure for drawing up and submitting financial statements (see Order of the Ministry of Finance of Russia dated September 22, 2010 N 108n).
In the Letter of the Ministry of Finance of Russia dated January 24, 2011 N 07-02-18/01, which contains Recommendations for auditors on auditing the annual financial statements of organizations for 2010, it is noted: interim financial reporting forms for 2011

must comply with the annual financial statements for that year. This is explained by the fact that the forms and contents included in the composition interim reporting The balance sheet and profit and loss account must correspond to the forms and contents of the balance sheet and report as part of the annual financial statements. Therefore, you should start studying new forms as soon as possible, without waiting for the end of 2011.

Composition and scope of reporting forms

New reporting forms represent:
- balance sheet;
- Profits and Losses Report;
- appendices to the balance sheet and profit and loss statement in the form of three reports: on changes in capital, movement Money And intended use funds received.
Previously, reports on changes in capital, cash flows and the intended use of funds received were considered independent forms of financial reporting, and tables, now called notes to the balance sheet and profit and loss account, were considered as an appendix to the balance sheet. Note: if previously the reporting forms were numbered, now such numbering is absent (although OKUD codes remain the same).
If Order No. 67n dealt with the organization’s independent development of accounting reporting forms based on sample forms approved by the Ministry of Finance, then paragraph 3 of Order No. 66n established that organizations independently determine the detail of indicators for reporting items (meaning balance sheet, income statement and losses and applications thereto). In addition, if previously organizations filled out Form No. 5 “Appendices to the Balance Sheet”, now the content of the explanations in tabular form is determined by organizations independently, taking into account Appendix 3 to Order No. 66n. Of course, all these amendments are not fundamental, since both Order No. 67n and Order No. 66n comply with PBU 4/99 “Accounting statements of an organization.”
Clause 3 of the Instructions on the scope of accounting reporting forms allowed small businesses not subject to mandatory audit to do without drawing up forms N N 3, 4, 5 and explanatory note, and those subject to audit - not to submit form data in the absence of relevant information. In the new Order No. 66n in pursuance of paragraph 2 of Art. 5 of the Accounting Law (Federal Law of November 21, 1996 N 129-FZ) clearly states what simplified system for generating financial statements of small businesses:
— the balance sheet and profit and loss account include indicators only for groups of items (without detailing by item);
- in the appendices to the balance sheet and profit and loss account, only the most significant important information, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

At the same time, small businesses are given the right to prepare financial statements in the generally established manner.
Non-profit organizations are still recommended to use a report form on the intended use of funds received. Order No. 66n (unlike Order No. 67n) does not contain any exceptions regarding the filling out of other forms by such organizations.
It should be noted that now the Line Codes of the financial statements are given directly in Appendix 4 to Order N 66n, and the column “Code” is included in the financial statements submitted to the authorities state statistics and other executive authorities. Let us remind you: before this, the Codes were determined by a separate document - Order of the State Statistics Committee of Russia N 475, Order of the Ministry of Finance of Russia N 102n dated November 14, 2003.
In any case, when preparing financial statements, one should proceed from the fact that they should give users a reliable and complete picture of financial situation organizations, financial results its activities and changes in its financial position. Accounting statements generated on the basis of the rules established by regulations on accounting (clause 6 of PBU 4/99).

First look at the balance sheet

Main difference new form balance sheet from the previous form - introduction of the column (the first one) " Explanations", in which, according to the note to the form, the number of the corresponding explanation to the balance sheet and profit and loss statement is indicated.

If we rely on the example of explanations given in Appendix 3 to Order No. 66n, the explanation for the line “Inventories” is assigned number 4. The corresponding explanations may not be provided for all balance sheet lines. In addition, interim reporting consists of a balance sheet and profit and loss account (clause 49 of PBU 4/99), and appendices and explanations are presented only together with annual reports, therefore, we believe that in interim reporting the first column of the balance sheet form does not need to be filled in.
In the second note to the balance sheet form, para. 3 clause 11 of PBU 4/99, according to which indicators about individual assets and liabilities can be presented in the balance sheet as a total amount with disclosure in the notes to the balance sheet, if each of these indicators individually is insignificant for the assessment by interested users of the financial position of the organization or financial results of its activities. It turns out that in this situation you can do without detailing the indicators for balance sheet items, but you must disclose them in the explanations and indicate the number of the corresponding explanation in the balance sheet.
The second important difference of the new form is presentation of comparative indicators for other reporting periods. Let us remind you: by virtue of clause 10 of PBU 4/99, for each numerical indicator of the financial statements (except for the report compiled for the first reporting period) data must be provided for at least two years - the reporting year and the one preceding the reporting year. The balance sheet form approved by Order No. 67n required the presentation of information at the beginning of the reporting year and at the end of the reporting period. At the same time, in paragraph 4 of the Instructions on the procedure for drawing up and presenting financial statements, it was said: if an organization decides in the presented financial statements to disclose data for each numerical indicator for more than two years, the organization ensures a sufficient number of columns when developing, accepting and producing forms (lines) necessary for such disclosure. Now, in any case (of course, if the relevant information is available), the company must include in its reporting information on the status of:
— as of the reporting date of the reporting period;
- as of December 31 of the previous year;
- as of December 31 of the year preceding the previous one.
In other words, when drawing up a balance sheet for the first quarter of 2011, the organization will need information as of March 31, 2011, December 31, 2010 and December 31, 2009 (under the previous rules it would have shown only data as of March 31 and January 1 2011). Of course, this will provide users with more full information about the financial position of the organization.

Changes in the composition of indicators

Balance sheet asset

In Sect. I “Non-current assets” a new line “Results of research and development” has appeared. Let us remind you: completed R&D can be accepted for accounting as part of intangible assets if the requirements of clause 3 of PBU 14/2007 “Accounting for intangible assets” are met. In turn, R&D that produces results that are not subject to legal protection or are subject to it, but not formalized in the manner prescribed by law, are not recognized as intangible assets and are taken into account on the basis of PBU 17/02 “Accounting for expenses on research, development and development technological work". According to the Instructions for using the Chart of Accounts, the corresponding expenses are reflected in account 04 separately. By virtue of clause 16 of PBU 17/02, if significant, information on R&D expenses is reflected in the balance sheet in a separate group of asset items (section “Non-current assets”). A new line is provided for this information.
In addition, from Sect. I the line “Construction in progress” has been excluded, so the question arises in which line of the balance sheet should now be reflected capital investments in the form of costs for the construction and installation of fixed assets (accumulated in subaccounts 08-3 and 07). On the one hand, according to clause 20 of PBU 4/99, the group of balance sheet asset items “Fixed Assets” includes:
— land and environmental management facilities;
— buildings, machinery, equipment and other fixed assets;
- Construction in progress.
However, by virtue of clause 36 of PBU 4/99, the rules for assessing individual items of financial statements are established by the relevant accounting provisions. At the same time, it follows from PBU 6/01 “Accounting for fixed assets” that incomplete capital investments cannot be considered fixed assets. Thus, it seems more reasonable to include information on unfinished construction in the group of articles “Other non-current assets”.
The next change, which is more of a technical nature, is the exclusion from the names of lines intended to reflect financial investments of clarifications about their nature (long-term or short-term). The content of these indicators does not change: in Sect. I still need to indicate long-term financial investments, and in Sect. II - short-term. This follows from clause 41 of PBU 19/02 “Accounting for financial investments” and clause 19 of PBU 4/99.
Despite the requirement of paragraph 19 of PBU 4/99 on the need to present assets with a division in the balance sheet depending on the period of circulation (short-term - with a circulation (maturity) period of no more than 12 months after the reporting date and long-term - more than 12 months), two lines from the previous form N 1 (with codes 230 and 240) are combined into a common line “Accounts receivable”. At the same time, comprehensive information must be reflected in the explanations to the balance sheet (Table 5.1 is intended for this in Appendix 3 to Order No. 66n). In addition, nothing prevents the organization, provided that the indicators of short-term and long-term “receivables” are significant, from disclosing them directly in the balance sheet.
Last modified balance sheet asset - exclusion of lines deciphering data for the groups of items "Inventories" and "Accounts Receivable". The explanation for this is contained in paragraph 3 of Order No. 66n: the organization independently determines the detail of indicators for the articles of the report.

Liability balance

The condition for independent detailing of financial reporting indicators led to changes in the balance sheet liabilities: lines deciphering such indicators as reserve capital and accounts payable. Moreover, the line “Debt to participants (founders) for payment of income” (in the previous form - code 630) is excluded from the new form, since this debt is a payable and can be disclosed in the explanations.
A significant change is the introduction to Sect. III new line “Revaluation of non-current assets” (in the name of the indicator “Additional capital” it is clarified: without revaluation). Previously, the results of revaluation (revaluation) were reflected in the line “Additional capital”. Changing the form will provide reporting users with clear information about how the revaluation of non-current assets affected the dynamics of the size of the organization’s own property.

Procedure for filling out financial statements

Let us remind you: by virtue of clause 15 of PBU 6/01, the results of revaluation are not included in the financial statements of the previous reporting year and are accepted when generating balance sheet data at the beginning of the reporting year.
In Sect. IV “Long-term liabilities”, another line appeared “Reserves for contingent liabilities” (disclosed in the explanations in table 7), which should reflect the reserves created by the organization in connection with contingent liabilities in accordance with PBU 8/01 "Conditional facts economic activity" (in the previous form, these reserves were reflected as part of reserves upcoming expenses).
Other amendments are insignificant: in the title of the article “Authorized capital” it is clarified that it also includes information about the share capital, authorized capital and the contributions of comrades. In Sect. Groups IV and V of articles “Loans and credits” have been renamed “Borrowed funds”.
As before, non-profit organizations must name Sec. III" Special-purpose financing"and instead of indicators of the statutory, additional, reserve capital And retained earnings(uncovered loss) include indicators " Unit trust", "Target capital", " Targeted funds", "Real Estate and Valuable Property Fund movable property", "Reserve and other target funds" (depending on the form non-profit organization and sources of property formation). A similar recommendation was contained in paragraph 13 of the Instructions on the procedure for drawing up and presenting financial statements.
Please note: the Certificate of availability of valuables recorded in off-balance sheet accounts is excluded from the balance sheet form. Among the explanations there is also no analogue of such a Certificate, however, all information is disclosed in other tables of explanations (for example, the use of fixed assets, securing obligations).

So, it cannot be said that financiers have proposed completely new forms of reporting: continuity in this matter cannot be avoided for objective reasons. The main change is that you can no longer develop forms yourself (you can only determine the detail of the indicators presented in the forms).
When preparing reports in 2011, the accountant should be careful, since some balance sheet lines have changed. Since the 2011 reporting must present figures for the previous two years, data from the previous reporting will have to be regrouped in accordance with the new forms.

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Decoding the lines in the balance sheet

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The equity capital of an enterprise is its basic platform on which everything is built further development business. The higher this indicator, the more stable the company, the more attractive it looks to investors. Let's consider two variants of formulas and examples of how you can determine the value equity enterprises on the balance sheet.

Determination of equity

The equity capital of an enterprise is the totality of its net assets, initially invested by the founders, plus retained earnings.

In fact, the company's equity capital consists of authorized capital, additional and reserve capital, retained earnings and various special funds. This also includes amounts after revaluation of non-current assets and own shares, bought back from shareholders. In this case, the latter indicator is taken into account in the liabilities side of the balance sheet as negative and, when summed up, reduces the size of the company’s equity capital. This is logical - if the authorized capital, which is part of the equity capital, is formed when shareholders pay for shares, then their buyback should lead to its reduction.

Authorized capital– is formed during the formation of an enterprise and consists of contributions from the founders.

Extra capital is formed if the founders of the company invest additional funds in it in excess of their share in authorized capital. In addition, an additional fund can be formed in the event of receiving income from the issue; funds from the revaluation of non-current assets and part of the profit remaining after distribution can also be directed here.

Reserve capital– these are funds set aside by an enterprise for various force majeure events so that losses can be compensated.

retained earnings- these are the remaining ones available funds from profit after the company has paid all tax and other obligatory payments. The balance sheet for this line also reflects the balances of various special funds formed at the enterprise.

Equity on balance sheet

If we take the currently valid balance sheet form (OKUD 071001, taking into account latest edition dated 04/06/2015), then the indicator of the amount of equity capital can be found in the final line section III"Capital and reserves". According to this, equity will be equal to the sum of the lines in this section.

Let's consider example No. 1 determination of equity capital on the balance sheet.

Accordingly, equity capital at the end of the first quarter of 2016 will be equal to: (15.0-5.0) + 1.2 + 50.0 + 255.0 = 316.2 thousand rubles. If you look at previous periods, it becomes noticeable that the company is in the stage of active growth of its financial well-being.

This formula for determining equity is most often used in accounting.

There is a second way to find the indicator - through the left, active part of the balance sheet. In this case, the company’s equity capital is defined as the totality of non-current and current assets (lines 1100 and 1200) minus long-term and short-term liabilities (lines 1400 and 1500).

Example No. 2

Accordingly, in this example, the company’s equity capital will be equal to: (700+300) – (300+300) = 400 thousand rubles.

The amount of equity capital grows - it also increases investment potential company, its financial strength.

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

This important indicator economic condition enterprises. If it is provided own funds, he does not have to resort to loans, which speaks of stability and independence. In existing realities, of course, few people do without borrowed money, but if the amount of equity capital is sufficient, for financial independence there is no need to be afraid of the enterprise.

Code designations in the form of a balance sheet are necessary for statistical authorities to formulate final indicators for economic sectors in the context of individual indicators of the activities of business entities. The balance sheet with the entered codes is filled in at the end of the year. The ciphers are set in four-digit format.

Balance lines: asset

Order No. 66n, dated July 2, 2010, determines the division of the balance sheet into two sections - assets and liabilities. The asset shows the property of companies, expressed in tangible and intangible objects that have value for a particular enterprise. The asset consists of the following lines:

1. To summarize information about non-current assets, line 1100 is used. Detailing is done line by line in columns numbered from 1110 to 1190. Line 1150 of the balance sheet (decoding - fixed assets) is filled in if the company has fixed assets owned by it. Assets are accounted for by size residual value. Their total amount includes non-production and industrial purposes. An exception is made for property that was purchased for subsequent rental.
2. Coding 1200 is intended for current assets. Line 1210 of the balance sheet (the transcript assigns it to inventories) combines the cost of goods, materials, finished goods and work in progress with unwritten balances household equipment and stationery. What does line 1210 of the balance sheet consist of - it includes the sum of balances formed on accounts 10, 11, 15, 20, 21, 23, 28, 29, 46, 45, 44, 43, 41. Information about inventories in auxiliary and servicing structural divisions are entered in 1210 (balance sheet line to reflect the accumulated value of inventories) from accounts 23 and 29. Enterprises that have animals for farming, information is taken from the debit balance of account 11. If there is a reserve for the depreciation of inventories, the value of the balance of account 14 is subtracted from the amount of debit balances ( credit).
3. Line 1250 of the balance sheet - decoding implies combining the values ​​​​for all bank accounts (at the cash desk, on bank accounts, in transit).

The results for the active part of the balance are summarized in line 1600.

Balance sheet lines 2017: decoding of liability items

The passive part of the report contains three groups of item-by-item decoding of accounting data based on the results of work for Last year. The first block of information shows the value of capital in its various forms (lines 1310-1360). The composition of capital takes into account profits or losses that were not distributed on the last day of the reporting period - line 1370 of the balance sheet.

These indicators are presented in more detail in the statement of changes in equity. The profit amounts are reflected in additional form– financial results report. Line 1370 of the balance sheet - the decoding focuses on the value of profit in monetary terms, which is subject to distribution. Its payment can be initiated in the new year by the decision of the founders.

What does line 1370 of the balance sheet consist of:

• account balance 84;
• the value of the balance formed on account 99 (if an intermediate reporting type is generated).

The next block of information concerns long-term type company obligations. It consists of lines 1410-1450. The data must correspond to the information provided in Form 5. Short-term loans and loans in the balance sheet - line 1500. Liabilities are detailed by the following groups:

• in the column with code 1510, the credit balance of account 66 is indicated;
• line 1520 of the balance sheet - decoding involves displaying the sum of values ​​​​from the balances of accounts 69, 68, 62, 60, 76, 75, 73, 71, 70;
• in the cell next to code 1550 they show those amounts of the company’s short-term liabilities that, for objective reasons, were not included in other lines for recording borrowed resources with a maturity of less than a year.

When line 1520 of the balance sheet is filled out, the entered data must be checked against the information detailed in Form 5. The column is intended for entering information about the current state of settlements with counterparties and accountable persons, employees of the company in the context of debts to them under existing contractual relationships. The results of the liability are summarized in line 1700. The performance indicators of the asset and liability in the report must be equal. If they do not agree, then the balance sheet is drawn up incorrectly.

- this is a form of reporting on financial and economic activities modern enterprise. BB is a table that reflects the financial performance of an enterprise. These indicators are reflected for the year of the current report and for the two years preceding it. In this article we will look at the basic rules and step by step instructions on filling out a balance sheet using an example.

Download the form Balance sheet (form 0710001) possible by .

Simplified form of Balance available at .

The most in a simple way when filling out the balance is filling by balance sheet organizations. The formation of OSV is based on the use of the double entry method, which allows you to monitor the correctness of economic accounting. The SALT debit turnover is always equal to the credit turnover. SALT is the most visual summary of the turnover and balances of an enterprise for a certain period.

An example of a balance sheet in the popular 1C program:

Before the balance sheet is formed, all operations to close the reporting period are performed.

The chart of accounts was approved by law in 2000. Until that time, to record the economic activities of organizations, the old PS was used, which no longer met the requirements of life.

The balance sheet asset contains data about the assets of the enterprise, that is, about property and intangible assets that are capable of bringing economic benefits to the enterprise in the future.

Assets

Assets are divided into current and non-current.

Current assets are assets used in the process of economic activity and reflected in the financial result for the period in full.

Non-current assets - property that an enterprise uses for a long time; its cost is transferred to the financial result in parts during the period of use.

Accounts receivable, that is, the debt of counterparties to the organization, is also included in the assets section.

Passive

The liabilities side of the balance sheet reflects the sources of funds from which its assets are formed. This:

• the organization's own funds (capital and reserves);
• short-term and long-term liabilities.

Liability data shows legal status enterprises.

Balance currency

The totals of assets and liabilities (balance sheet currency) must be equal.

Balance example

To balance the static type, items are filled out according to accounting data as of the date of compilation of this report. That is, the usual static balance is a slice financial indicators enterprise at the selected point in time - the end of the reporting period. Static balance is of interest to regulatory authorities.

To conduct an internal assessment of the state of the enterprise, a dynamic balance can be used. It can be formed on any desired date, and the difference between an asset and a liability shows the state of the organization.

An asset less than a liability means that the company would not have enough money to pay its own current liabilities. This amount will be reflected in the balance sheet liability with a minus.

The excess of an asset over a liability means that if the enterprise were liquidated at that moment, there would be profit left that would need to be transferred to the owner. Therefore, this amount will be reflected in the liability side of the balance sheet.

Balance Sheet Items

BB articles provide details of asset and liability indicators. The detailing option approved by the Ministry of Finance of the Russian Federation in 2015 is recommended, but not mandatory for use. An enterprise has the right to develop its own clarifying breakdown if it believes that it will allow it to more accurately reflect information about its activities.

Maintaining accounting records for a business entity involves filling out certain reporting forms for certain dates. The balance sheet occupies a special place in the financial statements, to which many regulatory and other bodies assign a leading role. Therefore, it is important to know how to fill out a balance sheet and which accounts go where.

The balance sheet is one of the financial reporting forms. The law stipulates that all legal entities, without taking into account their organizational form and the applied taxation regime, must prepare and submit reports to the tax and statistical authorities.

This obligation also applies to non-profit organizations and bar associations. The balance sheet and profit and loss account do not need to be submitted to mandatory only for entrepreneurs, as well as branches foreign companies. But they can do this on their own initiative.

Attention! Previously, some organizations were exempt from preparing a balance sheet, but currently such provisions are no longer in effect. Business entities classified as small businesses are given the right to submit reports in a simplified form. It includes a balance sheet in form 1 and, therefore, enterprises must send it to the regulatory authorities.

Balance due dates

By general rules, balance sheet - Form 1 must be submitted as part of the reporting for last year no later than March 31 of the following year. This deadline must be observed when submitting balance sheets and other forms to the Federal Tax Service and statistics.

In addition, under certain conditions it is necessary to send to Rosstat as an attachment audit report. The deadline is set for ten days, but no later than December 31 of the following year.

Some organizations need to submit financial statements and publish them due to the type of activity they carry out, or according to other criteria defined by law. For example, tour operators must send their reports to Rostrud within three months from the date of their approval.

The legislation provides for separate deadlines for organizations that registered after September 30 of the reporting year. Due to the fact that their calendar year may be determined differently in this case, the due date may be set by such organizations on March 31 of the second year after the current one. For example, Rebus LLC received an extract from the Unified State Register of Legal Entities on October 25, 2017; the accounting report must be submitted for the first time on March 31, 2019.

Attention! Accounting statements, as a rule, are handed over based on the total for the year. However, it is possible to present it quarterly. In this case it is called intermediate. Such documentation is very often needed when applying for loans from banks, company owners, etc.

Where is it provided?

Provisions federal laws establish that Form 1 balance sheet and Form 2 profit and loss statement, and in established cases and other forms must be submitted:

• Federal Tax Service - reporting must be submitted at the place of registration of the company. Therefore, branches and others separate units they don't serve it, but consolidated statements Only the parent company rents it out. This must be done at the place where it is registered, taking into account these departments.
• Rosstat - currently submitting reports to statistical authorities is mandatory. If this is not done, then, just as in the first case, the company and officials may be held liable.
• For the founders and other owners of the company - this is due to the fact that each annual report of the organization must be approved by its owners.
• To other bodies, if the relevant regulations define such a duty.

Attention! Banks may be asked to provide reporting when applying for various types of loans and borrowings from them. Especially if it is taken.

Currently, when concluding contracts, many large companies are asked to provide them with Form 1 Balance Sheet Form 2 Profit and Loss Statement. This should be done at the discretion of the company management.

However, at present, many specialized companies through which you can submit reports have a service that allows you to obtain all the necessary information about a partner according to his TIN or OGRN. This data is provided by the Federal Tax Service itself based on previously submitted reports.

After this, his TIN is indicated on the next line in the table. Next, you need to indicate the main type of activity - first in words, and then in a table using the OKVED2 code. Then the organizational form and form of ownership are indicated.

On the contrary, the corresponding codes are entered in the table, for example:

• The code for LLC is 65.
• For private property - 16.

On the next line you need to choose in what units the data in the balance sheet is presented - in thousands or millions. The table displays the required OKEI code. The last line contains the address of the subject's location.

Assets

Fixed assets

Line “Intangible assets” 1110 - account balance 04 (except for R&D work) minus account balance 05.

Line “Research results” 1120 - account balance 04 for sub-accounts that reflect R&D;

Line “Intangible search queries” 1130 - balance, subaccount of intangible costs for search work.

Line “Material search queries” 1140 – account balance 08, sub-account of expenses material assets for search work.

Line “Fixed assets” 1150 - balance minus the balance.

Line “Profitable investments in MC” 1160 - the balance minus the balance of account 02 in terms of accrued depreciation on assets related to profitable investments.

Line “Financial investments” 1170 - account balance 58 minus account balance 59, as well as account balance 73 in terms of interest-bearing loans over 12 months.

Line “Deferred tax assets” 1180 - account balance 09, it is possible to reduce it by account balance 77.

Line “Other non-current assets” 1190 - other indicators that need to be reflected in the section, but they are not included in any line.

The line “Total for section” 1100 is the sum of lines from 1110 to 1190.

Current assets

Line “Inventories” 1210 - the sum of indicators is entered in the line:

• account balance 10 minus account balance 14, or account balances 15, 16
• Balances on production accounts: 20, 21, 23, 29, 44, 46
• Balances of goods on accounts 41 (minus the balance on account 42), 43
• account balance is 45.

Line “Value added tax” 1220 - account balance 19.

Line “Accounts receivable” 1230 - the sum of indicators is entered:

• Debit balances and 76 minus the credit balance of account 63 for the subaccount “Reserves for long-term debts”;
• Debit balance on advances made for the supply of products and services.
• Debit balance, subaccount “Insurance settlements”;
• The debit balance of the account is 73, excluding the amounts of loans on which interest is accrued;
• Debit balance of account 58, subaccount “Granted loans for which interest is not accrued.”
• Debit account balance 75;
• Debit account balance 68, 69
• The debit balance of the account is 71.