Small businesses can submit reports using simplified forms. They are given in Appendix N 5 to the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n.

The main criteria for classifying firms as small businesses are the number of employees and the firm's revenue over the past two years. The number of employees should not exceed 100 people per year, and revenue - 400 million per year (clause 1, article 4 of the Federal Law of July 24, 2007 N 209-FZ).

Thus, small businesses can submit financial statements in a simplified manner, namely:

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

You need to start filling out the balance from the heading part, the so-called header. It indicates all the same data as in the usual form: the name of the company, type of activity, legal form or form of ownership. You can also draw up a simplified balance sheet in thousands or millions of rubles.

In the simplified form of the balance sheet, there are significantly fewer sections and indicators than in the standard form: five indicators in the asset and six in the liability. Their values ​​are to be quoted for the three years as at 31 December.

The first indicator in the asset of the simplified balance sheet is line 1150 "Material fixed assets". This line of the balance sheet indicates information on the residual value of fixed assets, as well as data on work in progress capital investments into fixed assets.

The next line "Intangible, financial and other non-current assets" reflects information on intangible assets, research and development results, exploration assets, profitable investments in material values, deferred tax assets and other non-current assets. This line can combine information from seven regular balance lines at once: 1110, 1120, 1130, 1140, 1160, 1180 and 1190.

Please note: in the enlarged lines of the balance sheet, you must put the code of the indicator that has the largest share in the composition of this indicator (clause 5 of the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n).

For example, if in the line "Intangible, financial and other non-current assets" most of the total of indicators is represented by intangible assets, then code 1110 must be put, but if the results of research and development - then 1120.

How to fill in each of the lines of the simplified balance is written in the section on the regular balance, so here and below we will not re-consider filling in these lines.

The next two lines: "Inventory", "Cash and cash equivalents" and the name and line codes correspond to lines 1210 and 1250 of the standard balance.

Next is the line "Financial and other current assets". It is intended to reflect information about current assets, with the exception of inventories, cash and cash equivalents. It reflects the receivables of buyers, the amount of VAT on acquired values, cash and short-term financial investments (with a maturity not exceeding 12 months), as well as other current assets of the company.

Depending on the materiality of the indicator, this line can be assigned one of the codes: 1220 "VAT on acquired valuables", 1230 "Accounts receivable", 1240 "Financial investments (excluding cash equivalents)", 1260 "Other current assets".

In the last line of the balance sheet asset - 1600 "Balance" - the total amount of all items of the balance sheet asset is entered.

The liability of the simplified balance sheet consists of six lines. The first line "Capital and reserves" indicates the aggregate data reflected in sec. III "Capital and reserves" of the usual form of balance sheet.

The next two lines reflect information about long-term liabilities. On line 1410 "Long-term borrowings" indicate information about loans and borrowings, the maturity of which exceeds 12 months.

In the last line of the liability balance 1700 "Balance" indicate the sum of all articles of the liability.

If your company needs to clarify some indicators of the balance sheet and income statement financial results, then further explanations are needed for them. They need to bring only the most important information, without which it is impossible to evaluate financial condition your company. As the financiers pointed out in the Information "Accounting statements of small businesses", it is advisable to indicate in the explanations, for example:

Regulations accounting policy, which are necessary to explain the procedure for the formation of balance sheet indicators and the income statement (what method of accounting for income and expenses the company uses; whether deferred income tax is taken into account along with the current one, the facts of a prospective change in accounting policy or a prospective recalculation when correcting material errors, etc.). P.);

Data on significant facts of economic life that are not disclosed by the indicators of the balance sheet and the income statement. This may be information on significant transactions with owners (founders), such as the accrual and payment of dividends, contributions to authorized capital etc.

Please note: small companies are entitled, as before, to submit accounting (financial) statements in the usual forms. In this case, you must comply General requirements To financial statements, which are established by PBU 4/99 "Accounting statements of the organization".

Submission of simplified reporting forms is a right, not an obligation of firms. It is better to fix your decision in the accounting policy.

Example. Completing the balance sheet

LLC, registered in 2015, applies a simplified taxation system. Register indicators accounting as of December 31, 2015 are shown in the table.

table

Balances (Kt - credit, Dt - debit) on accounts
accounting as of December 31, 2015

	Amount, rub.		Amount, rub.

Based on the available data, the accountant compiled the balance sheet for 2015 in a simplified form:

Since the company was registered in 2015, the last two columns of each balance sheet form have dashes instead of indicators.

We will give explanations on filling in the balance lines.

Assets

Indicator lines 1110 The accountant defined "intangible assets" as follows: the credit balance of the account is subtracted from the debit balance of the account.

In total, we get 96,660 rubles. (100,000 rubles - 3340 rubles). All values ​​in the balance sheet are in whole thousands, so 97 is written in line 1110.

Indicator lines 1150"Fixed assets" is defined as: debit account balance - account credit balance. The result is 579,960 rubles. (600,000 rubles - 20,040 rubles). The balance sheet is 580.

V line 1170"Financial investments" entered the debit balance of the account - 150 thousand rubles. (that is, it is considered that all investments are long-term).

The result for the summary line 1100: 827 thousand rubles. (97 thousand rubles (line 1110) + 580 thousand rubles (line 1150) + 150 thousand rubles (line 1170)).

Now it's the turn of current assets. The value of line 1210 "Stocks" is defined as: account debit balance + account debit balance. The result is 107 thousand rubles. (17 thousand rubles + 90 thousand rubles).

Indicator lines 1220"Value added tax on acquired valuables" is equal to the debit balance of the account, so the accountant added 6 thousand rubles to the balance sheet.

Indicator lines 1250"Cash and cash equivalents" is found by adding the debit balance of the account and the debit balance of the account. The result is 265 thousand rubles. (15 thousand rubles + 250 thousand rubles). The line contains 265.

Total for the summary line 1200: 378 thousand rubles (107 thousand rubles (line 1210) + 6 thousand rubles (line 1220) + 265 thousand rubles (line 1250)).

According to the final line 1600 the sum of the indicators of lines 1100 and 1200 is shown. That is, 1205 thousand rubles. (827 thousand rubles + 378 thousand rubles).

The rest of the lines in column 4 have dashes.

Thus, in a simplified balance sheet:

The cost of fixed assets in the amount of 580 thousand rubles. the accountant reflected under the article "Tangible non-current assets". The line code is 1150.

Intangible assets (97 thousand rubles) are shown in the line "Intangible, financial and other non-current assets". This also includes financial investments (the accountant considered that they are all long-term) in the amount of 150 thousand rubles. The final indicator of the line is 247 thousand rubles. (97 thousand rubles + 150 thousand rubles). Since the share of financial investments in the indicator is greater than the share of intangible assets, line code 1170 is set (for the indicator "Financial investments").

The line "Stocks" contains the same indicator that the accountant calculated for the general form of the balance sheet, since the rules for calculating and filling out this line are the same. That is, this line reflects 107 thousand rubles. And the code is 1210.

The line "Cash and cash equivalents" includes only cash in the amount of RUB 265 thousand. Line code - 1250.

Of the current assets that were not reflected in the above lines of the balance sheet, there was a value added tax, so the accountant put down its amount (6 thousand rubles) in the line "Financial and other current assets" (line code - 1260).

The total indicator of the asset section (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1250 and 1260.

Passive

And now the passive balance. Statutory and Reserve capital, as well as retained earnings are reflected in one line "Capital and reserves". The line amount is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is set according to the indicator that has the largest share in the composition of the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

account credit balance + account credit balance + account credit balance + account credit balance . The result is 995 thousand rubles. (150 thousand rubles + 506 thousand rubles + 89 thousand rubles + 250 thousand rubles).

In the remaining lines of column 3 of the liability, dashes are placed, since there are no indicators to fill in. In column 2, it is permissible to do the same. Or you can specify the code corresponding to the indicator, which is what the accountant did.

The total indicator of the liability section (line 1700) is equal to the sum of lines 1370 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1205 thousand rubles. The balance has converged - it means that the form can be considered filled out correctly.

Balance line codes

We will analyze the codes of the balance lines that will help you fill out the financial statements correctly.

Section I of the balance sheet "Non-current assets"

Intangible assets. Their residual value is reflected in line 1110.

Results of research and development. Expenses for research and development, accounted for on account 04 "Intangible assets", are entered in line 1120 of the balance sheet.

Intangible and tangible exploration assets. These two indicators are given in lines 1130 and 1140. The data reflect organizations - subsoil users. Here they provide information on development costs natural resources(PBU 24/2011 "Accounting for the development of natural resources", approved by order of the Ministry of Finance of Russia dated October 6, 2011 No. 125n).

Fixed assets. For depreciable objects, the residual value of fixed assets is recorded in line 1150. For property that is not subject to depreciation, indicate its initial cost. It also reflects the cost of the work in progress - paragraph 20 of PBU 4/99. To do this, you can add the decryption line "Construction in progress" to line 1150.

Profitable investments in material values. The data is reflected in line 1160. This is the residual value of the property for leasing (leasing), which is taken into account on account 03. If the property was first used in production and management, but later leased out, it must be reflected in a separate sub-account of account 01. Then information will be reflected on line 1150.

Financial investments. For long-term financial investments (with a maturity of more than a year), line 1170 is intended (short-term financial investments - line 1240). It also shows investments in subsidiaries, affiliates and other companies.

Deferred tax assets. Line 1180 is filled in by income tax payers.

Other noncurrent assets. Line 1190 shows data on non-current assets that are not reflected in other lines of section I of the balance sheet.

Section II of the balance sheet "Current assets"

Stocks. Price inventories reflect on line 1210. The indicator must be deciphered if it is significant. In this case, decryption lines should be added, for example:

• raw materials and materials;
• costs in work in progress;
• finished goods and goods for resale;
• goods shipped.

Value added tax on acquired valuables. Line 1220 reflects the debit balance on account 19 “Value added tax on acquired valuables”. This is the input VAT, which was not deductible.

Accounts receivable. Line 1230 provides information about short-term receivables - when payments are expected within 12 months after the reporting date.

Financial investments (excluding cash equivalents). For these assets, line 1240 is provided, which, in particular, shows loans provided by the organization for a period of less than 12 months.

Cash and cash equivalents. To fill in line 1250, you need to sum up the cost of cash equivalents (the balance of the corresponding sub-accounts of account 58) and the balances of the accounts on which cash is taken into account (50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 " Special Accounts in banks” and 57 “Transfers on the way”).

Other current assets. Here (line 1260) data on current assets are shown, which were not reflected in other lines of section II of the balance sheet.

Section III of the balance sheet "Capital and reserves"

Authorized capital (share capital, authorized fund, contributions of comrades). Line 1310 of the balance reflects the amount of the authorized capital. It must match the amount of the authorized capital, which is fixed in the constituent documents of the company.

Own shares purchased from shareholders. If the organization redeemed its own shares (shares of the founders) in the authorized capital not for sale, then their value is entered in line 1320. Such shares must be canceled, which reduces the Criminal Code, therefore the indicator of this line is reflected in brackets (that is, minus). But if own shares are redeemed and resold, they are already considered an asset and their value must be entered in line 1260 “Other current assets”.

Revaluation of non-current assets. The information is entered in line 1340. It shows the revaluation of fixed assets and intangible assets, which is taken into account on account 83 " Extra capital».

Additional capital (without revaluation). The amounts of additional capital are reflected in line 1350. Note that the indicator for this line is taken without taking into account the revaluation amounts, which are reflected in line 1340.

Reserve capital. The balance of the reserve fund is indicated on line 1360. It reflects both the reserves formed as required by law and the reserves created in accordance with the constituent documents. Decryption is required only if the indicators are material.

Retained earnings (uncovered loss). Retained earnings accumulated by the company for all years are shown in line 1370. The uncovered loss is also reflected here (in brackets).

Section IV of the balance sheet "Long-term liabilities"

Borrowed funds. Line 1410 is reserved for the debt of the organization itself on long-term (with a maturity of more than 12 months) loans and credits.

Deferred tax liabilities. Line 1420 is filled in by income tax payers.

Estimated liabilities. Line 1430 is filled out if the organization recognizes in accounting estimated liabilities in accordance with PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets".

Other obligations. Other long-term liabilities that were not reflected in other lines of section IV of the balance sheet. Enter on line 1450.

Section V of the balance sheet "Current liabilities"

Borrowed funds. In line 1510 indicate the debt on short-term loans and borrowings taken for a period of not more than 12 months. In this case, the amount should be reflected taking into account the interest due at the end of the reporting period.

Accounts payable. The total amount of accounts payable is recorded in line 1520.

Revenue of the future periods. Line 1530 is filled in when the accounting provisions provide for the recognition of this accounting object. For example, if your organization receives budget resources or amounts target financing. Such funds are just subject to accounting as part of deferred income on accounts 98 “Deferred income” and 86 “Target financing”.

Estimated liabilities. Line 1540 is filled in by companies that recognize estimated liabilities in accounting. Only in line 1430 reflect long-term liabilities, and in line 1540 - short-term.

Other obligations. Line 1550 shows other short-term liabilities that are not reflected in other lines of section V of the balance sheet.

We give all the codes of the lines of the balance sheet for 2016 in the table.

ASSETS
	Intangible assets
	Research and development results
	Intangible search assets
	Tangible Exploration Assets
	fixed assets
	Profitable investments in material values
	Financial investments
	Deferred tax assets
	Other noncurrent assets
	Total for Section I
	Value added tax on acquired valuables
	Accounts receivable
	Financial investments (excluding cash equivalents)
	Cash and cash equivalents
	Other current assets
	Total for Section II
	BALANCE
LIABILITY
	Authorized capital (share capital, authorized fund, contributions of comrades)
	Own shares repurchased from shareholders
	Revaluation of non-current assets
	Additional capital (without revaluation)
	Reserve capital
	Retained earnings (uncovered loss)
	Total for Section III
	Borrowed funds
	Deferred tax liabilities
	Estimated liabilities
	Other liabilities
	Total for Section IV
	Borrowed funds
	Accounts payable
	revenue of the future periods
	Estimated liabilities
	Other liabilities
	Section V total
	BALANCE

Specialists of the Ministry of Finance of Russia issued clarifications that will be useful to accountants non-profit organizations when compiling financial statements for 2011 (information letter No. ПЗ-1/2011). Four years ago, financiers issued similar recommendations. But during this time, accounting legislation has undergone changes, which led to the emergence of new explanations.

What are we armed with

The financiers reminded non-profit organizations which documents should be followed when preparing financial statements. First of all, this the federal law dated November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law).

You must also be guided by:

Regulations on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter - Regulation No. 34n);

PBU 4/99 "Accounting statements of organizations", approved by order of the Ministry of Finance of Russia dated 06.07.99 No. 43n;

Chart of accounts financial accounting economic activity organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

Please note that changes have been made to these documents that must be taken into account when compiling reports for 2011 (orders of the Ministry of Finance of Russia dated November 08, 2010 No. 142n, dated October 25, 2010 No. 132n and dated December 24, 2010 No. 186n).

In previous clarifications given by financiers to non-profit organizations in information letter dated 01.01.2007 No. PZ-1/2007 (hereinafter referred to as Recommendations No. PZ-1/2007), specialists of the Ministry of Finance of Russia also recommended using the above documents (with the exception of the order of the Ministry of Finance of Russia dated 07.29.98 No. 34n, which at that time contained many obsolete provisions).

In addition, it must be remembered that starting from the reporting for 2011, the forms of financial statements have been changed. Now they are approved by the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter - order No. 66n).

Composition of reporting

Non-profit organizations have the right not to disclose certain indicators in their financial statements.

So, they are not required to disclose information about the presence and changes in the authorized capital, reserve capital and other components of the organization's capital. Also, non-profit organizations are allowed not to submit a cash flow statement (clause 85 of Regulation No. 34n). If the company decides to generate such a report, it must follow the rules of the new RAS 23/2011 “Cash Flow Statement”, approved by order of the Ministry of Finance of Russia dated 02.02.2011 No. 11n.

With regard to the form of the report on the intended use of the funds received, in without fail it should be applied only by public organizations (associations) and their structural subdivisions that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services) except for retired property. But what about other non-profit organizations?

The answer to this question is contained in paragraph 4 of order No. 66n. This rule states that for other non-profit organizations given form is recommended and it is used in the formation of the relevant explanations to the balance sheet. But, in our opinion, it is still better to make this report for all non-profit organizations, thereby meeting the requirements for the reliability of financial statements. Note that in the previous Recommendations No. ПЗ-1/2007, specialists of the Russian Ministry of Finance adhered to just such a point of view.

With regard to public organizations (associations) and their structural subdivisions that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services) except for the retired property, it should be noted that they submit financial statements only once a year and include:

Gains and losses report;

Report on the intended use of property (clause 4, article 15 of the Accounting Law).

The remaining non-profit organizations submit reports in the generally established manner: quarterly - within 30 days after the end of the quarter, annual - within 90 days after the end of the year.

When compiling reports, it must be remembered that non-profit organizations independently determine the details of the balance sheet and income statement, as well as the content of the explanations (clauses 3 and 4 of order No. 66n).

As before, when forming accounting indicators, a non-profit organization must proceed from the requirements of materiality. At the same time, the criteria for the materiality of a particular indicator, taking into account its assessment, nature, specific circumstances of the emergence of the organization, are determined independently.

In the information letter No. PZ-1/2011, specialists from the Russian Ministry of Finance considered the specifics of the formation by non-profit organizations of indicators of the balance sheet, profit and loss statement, as well as a report on the intended use of funds received, taking into account the requirements of current legislation.

Name of indicator	Features of the formation of indicators
Group of articles "Fixed assets"	Reflects the initial cost of fixed assets: Fixed on the right of operational management or transferred to a non-profit organization for economic management; Acquired at the expense of funds allocated by the founders; Received as voluntary property contributions (shares) and donations; Acquired at the expense of earmarked contributions for the acquisition (creation) of fixed assets (including common use). At the same time, fixed assets must be intended to ensure the statutory (including entrepreneurial) activities of a non-profit organization. Analytical accounting of fixed assets should provide data on the presence and movement of objects. Information on depreciation of fixed assets accrued linear way, is disclosed in the Certificate of availability of valuables accounted for on off-balance accounts. Disposal of fixed assets due to inability to use is reflected as a decrease in the groups of items "Fixed assets" and "Additional capital" (under a separate article, referred to, for example, "Fund of real estate and especially valuable movable property"). At the same time, the corresponding indicator of depreciation amounts for fixed assets in the Statement of the presence of valuables recorded on off-balance accounts is reduced. Information about property acquired by a consumer cooperative of citizens for the purpose of providing it to the members of the cooperative for possession and use, and not for use in its activities and at its own discretion, is disclosed in the Certificate of the presence of values ​​recorded on off-balance accounts, in an assessment determined based on the amount of obligations of members of the cooperative for the specified property	Clarified that information on depreciation of fixed assets, accrued on a straight-line basis and accounted for off the balance sheet, is disclosed in the table of explanations “Presence and movement of fixed assets”, respectively, in the columns “Accumulated depreciation” and “Accrued depreciation”. And information about the property acquired by the consumer cooperative of citizens and accounted for on the balance sheet is disclosed in the table of explanations "Other use of fixed assets". The disposal of fixed assets due to the inability to use is reflected as a decrease in the groups of items “Fixed assets” and “Fund of real and especially valuable movable property”
Group of articles "Reserves"	Remains of material and production values ​​intended to ensure the statutory activities of a non-profit organization and belonging to it on the basis of ownership or other real right of material and production values ​​are reflected. A non-profit organization may not include the article “Raw materials and other similar valuables” in the specified group if there are no significant balances and there is an effective system for operational control over the expenditure of such valuables. In this case, the material assets used for management needs are recognized as an expense, respectively, for the groups of items "Expenses for the maintenance of the management apparatus" and "Expenses for targeted activities" directly in the Report on the intended use of funds received	The order remains the same
The article "Costs in construction in progress" in the group of articles "Inventories"	It is filled in if there are expenses for unfinished work and unfinished services in accordance with the subject and goals of the activity. These expenses are reflected in the accounts of expenses for ordinary species activities provided for by the Chart of Accounts	It was clarified that the indicator is filled in if there are significant costs for work in progress and services in progress. In addition, these costs are reflected in the accounts of Section III "Production Costs" of the Chart of Accounts
Group of articles "Accounts receivable"	Consumer cooperatives reflect the debt of the members of the cooperative, who have the right to share savings, when transferring to the members of the cooperative the property intended to be provided for the possession and use of its members. The occurrence of such a debt is due to the obligations of a member of the cooperative to pay a share contribution, or to return the property provided to him for possession and use. in case of non-payment of the share contribution, or on other grounds provided for by the charter of the cooperative	Added that, based on the Regulations No. 34n reserves for doubtful debts are created on receivables of legal entities and individuals at the time of its recognition as doubtful taking into account the requirement of timely reflection in accounting of the facts of economic activity in accordance with PBU 1/2008
Group of articles "Financial investments" in section I “Non-current assets” and a group of articles “Financial investments (excluding cash equivalents)” in section II « current assets»	A credit consumer cooperative of citizens reflects the amount of loans granted to its members at the expense of a fund for mutual financial assistance formed in the prescribed manner by a credit consumer cooperative of citizens. When filling out these articles, it is necessary to be guided by PBU 19/02 "Accounting for financial investments"	Changed grouping of articles. Previously, a group of articles "Long-term financial investments" and a group of articles "Short-term financial investments" were provided.
Group of articles “Cash and cash equivalents	Cash balances are reflected on a separate bank account intended for settlements related to the receipt of funds for the formation of target capital, the transfer of funds constituting the target capital to trust management management company, replenishment of the target capital already formed by the non-profit organization in accordance with the terms of the donation or will agreement, as well as with the use, distribution of income from the target capital. Operations related to the implementation of a property trust management agreement are reflected in the manner established by Order of the Ministry of Finance of Russia dated November 28, 2001 No. 97n. Personal savings of citizens transferred on the basis of an agreement for use by a credit consumer cooperative are accounted for and reflected in the balance sheet separately from other funds of the financial mutual assistance fund of a credit consumer cooperative	The order of filling in the indicator remained the same
Section III "Targeted Financing"	Instead of the groups of articles "Authorized capital", "Reserve capital" and "Retained earnings (uncovered loss)", a non-profit organization includes the articles " Unit trust”, “Target capital”, groups of articles “ Target funds”, “Reserve and other target funds” (depending on the type of non-profit organization)	Added "Additional capital" to the list of replaceable indicators. And in the list of included indicators - "Fund of real estate and especially valuable movable property"
Article "Share Fund"	To be completed by consumer cooperatives. This article contains the following information: On share contributions of shareholders of consumer cooperatives, members of credit consumer cooperatives of citizens, classified under the article “Settlements with shareholders” of the group of articles “Accounts receivable”; On share contributions of members of a consumer cooperative of citizens who have the right to share savings, coming as sources of formation of property necessary to meet the property needs of members of a consumer cooperative. At full payment member of the share contribution cooperative, the corresponding amount of obligations of the member of the cooperative to return the property provided to him, reflected in the article "Settlements with shareholders" of the group of articles "Accounts receivable", reduces the article "Share fund". The specified share contributions are reflected in the balance sheet separately from entrance fees and other sources of targeted financing of the costs of maintaining the management apparatus of the consumer cooperative of citizens, reflected in the item "Target funds"	The order of filling in the indicator remained the same
Article "Target capital"	It is included in the balance sheet by a non-profit organization that forms the target capital (target capital). It reveals information about the value of the generated reporting date target capital of a non-profit organization. From the date of transfer of funds to the trust management of the management company, the endowment is considered to be formed and is reflected as an increase in the item “Target capital” and as a reduction under the item "Debt to donors" under the group of items "Accounts payable"	The order of filling in the indicator remained the same
Article "Target funds"	It reflects here: Unused target funds as of the reporting date, intended to ensure the non-profit organization for the purposes for which it was created, and corresponding to these purposes, reflected in the report on the intended use of the funds received; Net profit/loss from entrepreneurial activities of a non-profit organization, formed based on the results of its activities for reporting year and intended for financial support of the statutory activities in subsequent periods in accordance with the approved estimate. These types of funds should be shown separately in the balance sheet. The group of articles "Target funds" is linked with separate items reflected in section I "Non-current assets", in section II "Current assets" for groups of items "Inventories", "Cash", "Short-term financial investments" for the amounts received by the non-profit organization of funds and property contributions from the founders ( members), as well as other income. When a non-profit organization decides to disclose information about debts on membership fees or other expected receipts, the amounts of accrued debts are reflected in the group of items "Accounts receivable". Use of targeted funding received by a non-profit organization in the form of investment funds for the acquisition and (or) creation of fixed assets, including general use, is disclosed as a decrease in the group of articles "Targeted funds" and, accordingly, as an increase in the article called "Fund of real and especially valuable movable property" in the group of articles "Additional capital". Information on the intended use by the non-profit organization of the funds received (by form, structure, composition of sources of income and directions of use) is disclosed in the report on the intended use of the funds received	The requirement that net profit should be used for financial support of statutory activities in subsequent periods has been eliminated in accordance with with approved budget. The phrase about the expediency of a separate reflection of unused funds and net profit/ loss. The name of the articles with which the group of articles "Target funds" is linked has been specified. Instead of the article "Cash" there is an article "Cash and cash equivalents", and instead of the article "Short-term financial investments" - the article "Financial investments (excluding cash equivalents)"
Group of articles "Fund of real estate and especially valuable movable property"	This group of articles reflects: Targeted funding received by a non-profit organization in the form of an investment for the acquisition and (or) creation of fixed assets, including general use, including those allocated to an indivisible fund; Funds of the fund for mutual financial assistance, created in the prescribed manner by a credit consumer cooperative of citizens. The specified information is disclosed separately, for example, under the items referred to respectively as “Real Estate and Especially Valuable Movable Property Fund” and “Mutual Financial Assistance Fund”	The name of the group of articles has been changed. Previously, it was called "Additional Capital". Therefore, the Ministry of Finance of Russia recommended that the specified information be reflected, for example, under the item “Mutual Financial Assistance Fund”. The rest of the indicator formation procedure remained the same.
Group of articles "Reserve and other trust funds"	Includes indicators that reveal the amount of the reserve and other targeted, special funds provided for by the legislation of the Russian Federation and the charter of a non-profit organization	The order of filling in the indicator remained the same
Group of articles "Estimated liabilities"	There was no such group of items in the balance sheet.	This includes indicators that take into account estimated liabilities reflected on account 96 “Reserves upcoming expenses". When recognizing an estimated liability in accordance with PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets", depending on its nature, the amount of the estimated liability is attributed to expenses for ordinary activities or other expenses, or is included in the cost of the asset

Non-profit organizations reflect in the profit and loss statement the income due (received) by them from the provision for a fee for temporary possession and (or) use of real estate, income from the sale of assets, other income related to entrepreneurial and other statutory activities.

If a non-profit organization forms endowment capital, then it discloses income from the use of property constituting the endowment capital and placed by the non-profit organization independently and through trustees.

Depending on the materiality, the above income is reflected in the form of separate items in the profit and loss statement or included in the item “Other income”.

In the income statement, a non-profit organization must disclose the costs associated with trust management property constituting the endowment capital, and remuneration of the management company, carried out at the expense of income from the endowment capital in accordance with the legislation of the Russian Federation. As well as income, these expenses, depending on their materiality, are reflected in the form of separate items in the profit and loss statement or are included in the item “Other expenses”.

The amount of the net profit of the reporting year is written off by the non-profit organization with the closing turnovers of December to the credit of account 86 "Target financing" in correspondence with account 99 "Profits and losses". It is reflected in the balance sheet as section III"Target financing" under the group of articles "Targeted funds", and in the report on the intended use of the funds received under the item "Profit from the organization's business activities".

The amount of net loss is reflected in a similar manner, with the only difference being that it is written off to the debit of account 86, and in the report on the intended use of the funds received, this loss is shown as part of the funds used under the item “Other”, with the allocation, in case of materiality, of a separate item “ Losses from the entrepreneurial activity of the organization.

As for the report on the intended use of the funds received, the recommendations of the Russian Ministry of Finance on its formation have practically remained the same. In the new clarifications, the financiers clarified that the item “Expenses related to wages (including accruals)” includes changes for reporting period amounts of estimated liabilities:

On paid holidays of the employee;

For remuneration to employees in the form of incentive payments (remuneration at the end of the year, bonuses, bonuses, etc.), in the form of severance pay and other payments upon termination employment contract;

To ensure the remuneration of employees after the termination of the employment contract with the organization in the form of pensions, insurance and other payments, etc.

And the last point that non-profit organizations should pay attention to when preparing financial statements. It concerns those companies that discovered significant errors in previous reporting periods and corrected them in 2011 or made changes to their accounting policies. Such information is disclosed in Table 2 “Adjustments for Changes in Accounting Policies and Correction of Errors” of the statement of changes in equity. At the same time, instead of the indicator "Capital" and "Retained earnings (uncovered loss)" of the specified table, the non-profit organization includes the indicators "Target financing" and "Target funds", respectively.

Most recently, the legislator allowed us to submit a simplified balance sheet. The Ministry of Finance has developed lightweight forms and in 2013 firms could use them when submitting reports for 2012.

Not all companies can submit a balance sheet in a simplified form for 2016, but only those that are small businesses. This is very convenient, since the balance sheet for small businesses for 2016 may contain a much smaller number of forms compared to the traditional full form of financial statements. A small company can decide for itself what is more convenient for it - a full-fledged report or its simplified version. The chosen method must be reflected in the current accounting policy.

Who submits a simplified balance sheet

In a simplified form, the balance sheet of a small enterprise for 2016 can be submitted. Also, companies participating in the implementation of the Skolkovo innovation project, non-profit enterprises can also use this right.

Small enterprises include legal entities:

• with an average headcount of no more than 100 people. Recall that average headcount different from the list. The calculation procedure is enshrined in the legislative act of state statistics (Order No. 428 of October 28, 2013);
• whose income from their commercial activities does not exceed 800 million rubles.
• on other grounds contained in clause 1.1. Article 4 of Law No. 209-FZ.

A simplified balance sheet cannot be submitted by companies that have mandatory audit reporting (this includes any joint-stock company, because for them audit report necessary), building and housing cooperatives, microfinance enterprises, government agencies, notaries, lawyers, parties and a number of others.

How to draw up a balance sheet for a small business

Balance sheet a small enterprise is formed in accordance with the Appendix to Order No. 66n, approved by the Ministry of Finance on July 02, 2010. In addition to the indicators for the reporting year, it indicates the indicators for the previous two years; for this, special columns are provided where data are entered at the end of the year.

The form according to OKUD 0710001 (the balance sheet for small businesses now has exactly this number) is used for reporting for the current year 2016, as well as for 2015. Before that, a different form was used, which was used from 2012 to 2014.

The balance sheet for small businesses 2016 includes two mandatory forms - the balance sheet itself (form 1) and the income statement (form 2). If the company deems it necessary to provide more forms to disclose missing information, then this is allowed.

Companies using the form according to OKUD 0710001 indicate large data without detailing by articles, since this form reflects more general indicators and the number of lines in the form is much less.

It doesn’t matter which taxation system the company has chosen, possibly the simplified tax system, everyone, without exception, needs to report to government agencies and draw up annual financial statements.

Regardless of the chosen volume of reporting - complete or simplified, compliance with the legislative deadlines for its submission is required. For 2016, rent until March 31, 2017 (Thursday). If the legal deadline is missed, significant fines follow. Since we submit reports on a mandatory basis to two state bodies - this is tax office and statistical authorities, then the penalties are different. In the first case, you will have to pay 200 rubles for each document not submitted on time, in the second case, liability from 3,000 to 5,000 rubles is provided.

When there is no activity, firms must still submit zero reporting, otherwise they will face the same fines.

How to fill in a simplified balance sheet 2016?

For each of the balance lines, indicators are given for 3 years, if any indicator is missing, then a dash is put. The code in the line is affixed depending on whose share in this aggregated indicator is the largest. For example, if a company has the most accounts receivable at the end of the reporting period, then the code 1230 is entered in the line “Financial and other current assets” in the balance sheet (see an example of filling out a balance sheet for a small business below).

Simplified balance sheet for small businesses: instructions for filling out

Let's start with Asset balance. It consists of five sections and the balance currency for the Asset section (line 1600). The Asset reflects all the property of the company, which is divided into current and non-current assets.

In line " Tangible non-current assets» reflects data on fixed assets. These can be buildings, structures, vehicles, etc. The balance of accounts 01 and 03 is entered here, minus the balance of account 02, and expenses for construction in progress (account 08) are also added.

In line " Intangible, financial and other non-current assets» the cost of intangible assets is formed (these include: scientific works, works of art, computer programs, inventions, etc.), balances on deposits (account 55), long-term investments (account 58), as well as the debit balance on accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76.

Filling in the line " Stocks» of the simplified balance sheet do not differ from the generally accepted filling of financial statements. In stocks, the cost of raw materials and materials not transferred to production, but accounted for in the debit of accounts 10, 15, 16, is taken into account, the cost finished products, reflected in the debit of accounts 43 and 45, the amount of costs for work in progress, recorded on accounts 20,23,29, etc.

In line " Cash and cash equivalents» indicates the presence of the company's cash in Russian rubles and foreign currency, which are available on accounts or at the cash desk of the enterprise, as well as cash equivalents. The balance of accounts is reflected: 50, 51, 52, 55 (except for the amounts reflected in lines 1170 and 1240), 57.

Line " Financial and other current assets»displays information on short-term financial investments (account 58), on receivables, presented VAT, but not accepted for deduction, the amount of excises and other current assets of the organization.

In the currency of the asset, this is line 1600, the sum of all the indicators discussed above is indicated. It reflects all the property of the company.

Simplified balance sheet liability consists of 6 sections and reflects the sources of formation of the company's funds. Sources are in the form own funds, they are reflected in the line " Capital and reserves» and include information on the authorized and additional capital, on the reserve fund and retained earnings. Data on accounts 80 (minus the debit balance of account 81), 82, 83 and 84 are entered here.

Also, companies attract borrowed funds, which are recorded in the line " Long-term borrowings". Here is the debt on long-term loans and borrowings (account 67). Long-term refers to liabilities with a maturity of more than 1 year. This line reflects the balance of accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76. And there is also “Short-term borrowed funds”, it reflects the balance of account 66.

Line name " Accounts payable” fully reveals its essence. It contains the credit balance figures for accounts 60, 62, 68, 69, 70, 71, 73, 75, and 76.

Line " Other current liabilities” may well be left blank if all the information is already indicated.

The indicator of line 1700 reflects the total amount of the organization's liabilities. The results of the Asset and Liability must be equal.

Balance sheet template 2016 for small businesses

To submit an accounting report for 2016, you need to use a new form for transferring information about the company's balance sheet. This article published how to correctly fill out this form line by line, as well as specific example already completed document

09.11.2016

Accounting structure for 2016

Accounting reporting documentation for 2016 is transmitted by companies to two services at once at their location:

statistical;

tax.

For the current year 2016, the following accounting statements are submitted:

balance sheet;

income statement;

annexes to the two named reports (depending on the situation, these may be reports relating to changes in capital, the movement of finances, the intended use of funds).

The legislation also provides that explanations can be added to the accounting records, which are drawn up in the form of texts or tables. But the auditor's report must be attached without fail. It contains confirmation of the authenticity of all accounting documents. But this is done in the case when the company is subject to audit- Federal Law, Law No. 402, Article 13, Clause 10.

Companies of a non-profit type also submit accounting records, the structure of which is as follows:

• intended use of funds;

  annexes to mandatory reports.

For individual entrepreneurs, there is no need to submit such accounting reports. For small businesses, accounting is provided in a simplified version. Here are its main nuances:

The balance sheet immediately includes reporting data on financial performance, but without detailing.

Applications contain only the information that is needed during the assessment financial position this company or to assess its financial performance.

In the absence of information for the execution of these applications, only mandatory forms are filled out - a balance sheet and financial results. These rules are confirmed by the following official documents:

order No. 66n (paragraph 6);

letter No. 03-02-07 / 1-80 of the Ministry of Finance of our state;

information No. PZ-3/2010 of the Ministry of Finance (paragraph 17).

What is the deadline for submitting the balance sheet for the current year 2016?

Accounting statements for the annual period are submitted by firms to the local tax service within 3 months from the end of the reporting period, that is, a year - tax code, article No. 23 (paragraph 1, subparagraph 5). This report is submitted to the statistical service within the same time frame - Federal Law, Law No. 402, Article 18 (paragraph 2).

The reporting document with information about the company's balance sheet for 2016 is transferred to the relevant departments of local services by March 31 of the next year (in our case, 2017). Interim accounting, which is drawn up in the company for the convenience of bookkeeping, does not need to be transferred to the tax and statistical services.

Blank report forms (relevant for 2016-2017)

Download blank forms for filling out a balance sheet:

Features of the simplified form of financial statements for the current year 2016

Simplified accounting (financial) statements include the Balance Sheet, the Statement of Financial Results and the Statement of the intended use of funds. The following key dates are used for the 2016 report:

In the simplified form of the balance sheet, two mandatory parts are filled out:

asset - non-current and current values;

liability - the value of its capital, borrowed finance, accounts payable.

The final results for these sections are recorded in C1600 and C1700, while their digital values ​​\u200b\u200bmust be equal to each other. The remaining lines also have their own encoding, which is put down in an additional column (it is entered into the report independently). Such an encoding is put down according to the digital indicator, which has the largest share in the composition of the aggregated indicator - order No. 66n (paragraph 5).

The consolidated items of the balance sheet under the simplified tax system for 2016 include:

1. Tangible non-current assets (fixed cash + unfinished investments in them).	1. Capitals and reserves (authorized capital + additional and reserve capital + retained earnings + uncovered loss + revaluation of fixed assets (intangible assets) + own shares (which were redeemed for subsequent cancellation) or shares of the founders).
2. Intangible, financial non-current assets ( intangible assets+ long-term cash, including research results, in-progress investments in intangible assets, research).	2. Borrowed funds of a long-term type (money received as a result of loans or loans of a long-term nature).
3. Stocks (the same item exists in the general version of the balance sheet).	3. Borrowed funds of a short-term type (money received on loans or credits of a short-term nature).
4. Cash and equivalents (the same item exists in the general version of the balance sheet).	4. Accounts payable (digital indicator of the amount of debt of a short-term type of company to creditors).
5. Financial and other current assets (short-term investments + accounts receivable+ other assets).	5. Other liabilities (short-term and long-term).

Features of the general form of the balance sheet for 2016

Features of the general form of the balance sheet are submitted in order No. 66n, namely in Appendix No. 1 to it. This form can also be used by small businesses, although a simplified version of this report has been developed for them.

The balance sheet for this form also contains several columns, which should reflect the indicators for the following dates (for 2016):

Let us now consider all the nuances for each column separately.

No. 1 - the number of the explanation to the balance sheet is affixed (if there is an explanatory note),

No. 3 - additionally added column for line-by-line encoding.

Like the simplified form, the general one has two main parts:

Asset - reflects the size of all assets, both current and non-current.

Passive - reflects the value of their own capital+ borrowed funds + accounts payable.

We paint the balance sheet by sections:

Section No. 1 - non-current assets.

Intangible assets. C1110 prescribes the residual value of intangible assets (in accordance with order No. 153n of the Ministry of Finance of our state, namely with paragraph No. 3 PBU 14/2007).

Intangible assets include those that meet the following criteria:

the ability to bring economic benefits;

the possibility of identification (allocation / separation) from other assets;

intended for use over a long period of time (over 12 months);

reliable determination of the initial cost of the object (in fact);

there is no material-substantial form.

Example: if the above conditions match, then the object is classified as an intangible asset - these are works of science, literature, art, various inventions, secret developments, trademarks, etc. In addition, they can also include business reputation, which may appear when buying a company as a property complex (although this may be only part of it).

Experts recommend paying attention to the following nuance: intangible assets cannot include expenses that are associated with the organization of the company itself (legal entity), the quality of the company's personnel - intellectual and business, qualifications and attitude to work - PBU 14/2007, paragraph 4.

C1120 - the results of research and development, which are taken into account on account "04" (intangible assets).

C1130 - C1140 - indicators of prospecting assets, both tangible and intangible (for companies that are users of the subsoil, they reflect in these lines the costs used for the development of natural resources - PBU 24/2011, in accordance with order No. 125n of the Ministry of Finance of our state) .

С1150 - means of the main type. Enter in this line an indicator of the residual value of cash of the main type for depreciable objects, for a non-depreciable object - an indicator of the initial cost. Those assets that are classified as funds of the main type must necessarily comply with PBU 6/01 (paragraph 4), by order No. 26n of the Ministry of Finance. These objects are necessarily owned by the company or in the right of operational management or management. The main type of funds also includes property that the company receives on the basis of lease agreement with subsequent accounting on the balance sheet of the recipient of this lease. Those objects that fall under the mandatory registration on the basis of property rights also belong to the main type of funds (as soon as they are taken into account on the company's balance sheet).

It is worth paying attention to the fact that in this section there is no reflection of expenses for the construction of immovable objects - the line "Construction in progress". These expenses are entered in this line C1150 - RAS 4/99 (paragraph 20), in accordance with order No. 43n of the Ministry of Finance. Although you can add an additional line to decipher the costs of construction in progress.

С1160 - information about profitable investments in material values. These, first of all, include the residual value of property that is leased (that is, leasing), followed by accounting on account "03". In the event that this property was used in connection with other needs of production, and after that it will be leased, then its reflection is made on a separate sub-account of account "01" - the composition of the main type of funds. And here is the translation of the value of the main type of funds into profitable investments and vice versa is not produced - letter No. GV-6-21 / [email protected] Federal Tax Service (dated May 19, 2005).

С1170 - financial investments of a long-term nature (for a period of more than 12 months), short-term ones are reflected in С1240 - this is section No. 2, line "Current assets". TO long-term investments include investments in subsidiaries. Financial investments are taken into account in the amount that was spent for their acquisition. At the same time, the value of their shares, which were bought back from the company's shareholders for their subsequent resale or cancellation (С1320) + interest-free loans that are issued to the company's employees, should not be classified as financial investments (С1190 - long-term type, С1230 - short-term type) - PBU 19 /02 (paragraph 3), in accordance with Order No. 126n of the Ministry of Finance (dated 10.12.02).

C1180 - deferred tax assets must be paid by income taxpayers (for the simplified tax system - "-").

C1190 - indicators for other non-current assets, if they have not yet been entered in other lines of section No. 1.

Section No. 2 - assets of a negotiable type.

C1210 is a digital indicator of the cost of inventories of a material nature, its interpretation is required when these indicators are entered in C1210 (that is, they are significant). To decrypt you need to add the following lines:

materials/raw materials;

work in progress costs;

products in ready-made form, as well as goods for subsequent resale;

shipped goods.

C1220 is a digital indicator of value added tax, which is charged on acquired values. For those who work according to the "simplification", filling in this line must be consistent with accounting policy companies, namely with the amount of "input" VAT (reflected on account "19"), while such companies cannot be independent VAT payers - Tax Code, article No. 346.11 (paragraph 2).

С1230 - short-term receivables are prescribed, which require repayment within one year.

C1240 - financial investments, except for cash equivalents (loans that are provided to a company for a period of less than 12 months). When determining the current market value investments, you need to use all available information, including information from foreign trade organizers - letter No. 07-02-18 / 01 of the Ministry of Finance (dated 01.29.09). If such a determination of the market value for an object already valued earlier cannot be possible, then the value indicator is recorded according to the last evaluation result.

The line "Cash and investments" summarizes the digital indicators of the value of cash equivalents (the balance of the sub-account of account "58") + account balances (accounts "50", "51", "52", "55" and "57"). You can learn more about cash equivalents from the Regulation - PBU 23/2011, which is approved by order No. 11n of the Ministry of Finance of our state (dated 02.02.11). For example, these are demand deposits that are opened in credit institutions.

C1260 - other negotiable type assets that were not included in other lines of this section No. 2.

Section No. 3 - capital and reserves.

C1310 - an indicator of the amount of the authorized capital:

share capital;

statutory fund;

partnership contributions.

The numerical indicator for this line must match the indicator recorded in the constituent documents of the company.

С1320 - own shares or shares of the founders, previously purchased from the shareholders of the company, but not for sale (those that will be resold later are included in С1260). They must be canceled, as a result of which there is a decrease in the authorized capital. Therefore, this indicator is written in brackets, since it has a negative value.

С1340 - revaluation of non-current assets is shown. This is an additional assessment of objects that relate to fixed assets, + intangible assets (account "83" - additional capital).

C1350 - a digital indicator of the amount of the additional indicator (it is taken without the revaluation amount from C1340).

C1360 - an indicator of the balance of the reserve fund. Reserves include:

those that are formed at the request of the legislative system of our state;

those created by constituent documents.

Decoding is not needed only if the listed indicators do not have a significant impact.

С1370 - the company's accumulated profit for all years, which was not distributed, is shown, and an uncovered loss with a negative indicator is also brought here.

The components of these indicators can be described in additionally added lines (this will be the decoding of financial performance - profit / loss).

Section No. 4 - long-term obligations.

С1410 - borrowed funds of a long-term type (that is, the repayment period is more than one year).

C1420 - payers of income tax record information on deferred tax liabilities(those who work under the simplified tax system put "-").

C1430 - estimated liabilities are recorded when the company recognizes them during accounting - PBU 8/2010 (in accordance with order No. 167n of the Ministry of Finance). This does not apply to small businesses.

C1450 - other long-term obligations that were not included in this section No. 4.

Section No. 5 - short-term liabilities.

C1510 - debt on borrowed funds short-term nature (that is, those that were taken for a period of up to one year). This value should be reflected taking into account the interest that must be paid at the end of the reporting period.

C1520 - a digital indicator of the total debt on a short-term loan.

C1530 - information on income for future reporting periods. But this should be provided for by the provisions of accounting. Consider an example: a company receives certain amounts of money from the budget or amounts of targeted funding. Such finances are treated as deferred income. These are accounts "98" and "86" - PBU 13/200 (paragraphs 9 and 20), in accordance with order No. 92n of the Ministry of Finance of our state.

C1540 - short-term estimated liabilities (similar to C1430), that is, filling occurs only when such liabilities are officially recognized in the accounting of the company itself.

C1550 - other short-term obligations that have not yet been included in other lines of section No. 5.

Information table: roll up balance sheet lines ( general form)

Section number, name	Line-by-line encoding	Control
No. 1 - non-current assets		Dt04 (without R&D expenses) - Kt05
		Dt04 (R&D expenses)
		Dt08 (expenses for intangible search costs)
		Dt08 (expenses for material search costs)
		Dt01 - Kt02 (depreciation of fixed assets) + Dt08 (expenses for construction in progress)
		Dt03 - Kt02 (depreciation of income type investments)
		Dt58 + Dt 55 (sub-account "Deposit accounts") + Dt73 (sub-account "Settlements on loans granted) - Kt59 (reserve for long-term financial investments)
		Numerical indicator of the value of non-current assets, which are not taken into account in other lines of section No. 1
No. 2 - negotiable assets		The sum of the debit balances of the following accounts: 10, 11, 20, 21, 23, 28, 29, 43, 44, 45 + Dt41-Kt42 + Dt15 + Dt16 (or Dt15-Kt16) - Kt14 + Dt97 (short-term expenses)
		Dt62+Dt60+Dt68+Dt69+Dt70+Dt71+Dt73 (excluding interest-bearing loans) +Dt75+Dt76-Kt63
		Dt58 + Dt55 (sub-account "Deposit accounts") + Dt73 (sub-account "Settlements on loans") - Kt59 (reserve for short-term financial investments)
		Dt50+Dt51+Dt52+Dt55+Dt57-Dt55 (sub-account "Deposit accounts")
		Indicator of the value of assets of the current type, which are not included in section No. 2
	C1200 (total for section No. 2)	Sum of lines: from C1210 to C1260
	С1600 (balance)
No. 3 - capital and reserves
		Кт83 (amounts of revaluation of assets of the main type and assets of intangible type)
		Kt83 (excluding revaluation amounts of the main type of funds and intangible assets)
	С1300 (total for section No. 3)	The sum of the lines: from C1310 to C137 (the negative indicator of the result obtained is taken in brackets)
No. 4 - obligations of a long-term type		Кт67 (exclude accrued interest, which at the time of reporting has a maturity of up to one year, they are shown in С1510)
		Kt96 (only long-term estimated liabilities are taken into account)
		Debt of a long-term type, which was not reflected in other lines of section No. 4
	С1400 (total for section No. 4)	The sum of the digital indicators of the lines: from C1410 to C1450
No. 5 - short-term liabilities		Кт66+Кт67 (in this case, accrued interest with a maturity of up to one year is taken into account)
		Kt60+Kt62+Kt76+Kt68+Kt69+Kt70+Kt71+Kt73+Kt75 (only short-term debt is taken into account)
		Kt98+Kt86 (for target financing from the budget)
		Kt96 (only short-term estimated liabilities)
		The amounts of digital indicators of debts on short-term obligations, which were not taken into account in other lines of section No. 5
	C1500 (total for section No. 5)	The sum of the line indicators: from C1510 to C1550
	С1700 (balance)	С1300+С1400+С1500

With the correct entry of all data, the digital indicators of the following lines will be equal: С1600=С1700. If the result does not match, then there is an error in the balance sheet.

An example of filling out a balance sheet form for the simplified tax system for 2016 (with a sample)

The Nadezhda company was registered as a limited liability company in the current 2016. At the same time, she works on a “simplified” basis. We know the following data that will be required to complete the balance sheet:

An employee of the accounting department of Nadezhda LLC filled out the balance sheet form for 2016 in two forms - general and simplified.

The following key points will be common in filling out:

full name of the company;

type of main activity;

organizational and legal form;

type of ownership;

a unit of measurement that is not involved in the calculations is crossed out (in our case, all indicators are measured in thousands of rubles);

location of the company (its exact address);

coding system.

Dashes are affixed in both forms in the last two columns, since the Nadezhda company went through the registration procedure in the current 2016. Therefore, it is necessary to fill in only column No. 4, because the company is newly created. Here, information is recorded as of December 31 of the reporting annual period (in our case, this is 2016).

Additionally, you should add column No. 3, in which the line-by-line encoding is recorded.

C1110 - intangible assets: Dt of account "04" minus Kt of account "05" \u003d 100 thousand rubles - 3 thousand 340 rubles \u003d 96 thousand 660 rubles (but since all digital indicators must be in the form of an integer, the number " 97").

C1150 - funds of the main type: Dt of account "01" minus Kt of account "02" \u003d 600 thousand rubles - 20 thousand 40 rubles \u003d 579 thousand 960 rubles (the figure "580" is entered in the report).

C1170 - financial investments: Dt account "58" = 150 thousand rubles (such an investment will be of a long-term type).

C1100 - summary total: C1110 + C1150 + C1170 = 97 thousand rubles + 580 thousand rubles + 150 thousand rubles = 827 thousand rubles.

Entering data on current assets:

C1210 - reserves: Dt of account "10" + Dt of account "43" \u003d 17 thousand rubles + 90 thousand rubles \u003d 107 thousand rubles.

C1220 - VAT on acquired valuables: Dt account "19" = 6 thousand rubles.

C1250 - cash and cash equivalents: Dt of account "50" + Dt of account "51" \u003d 15 thousand rubles + 250 thousand rubles \u003d 265 thousand rubles.

C1200 - summary: C1210 + C1220 + C1250 = 107 thousand rubles + 6 thousand rubles + 265 thousand rubles = 378 thousand rubles.

C1600 - total: C1100 + C1200 = 827 thousand rubles + 378 thousand rubles = 1205 thousand rubles.

All other lines of column No. 4 have "-".

Now the sequence of filling in liabilities in the balance sheet.

C1310 - authorized capital: Kt of account "80" \u003d 50 thousand rubles.

C1360 - reserve capital: Kt of account "82" \u003d 10 thousand rubles.

C1370 - retained earnings and uncovered loss: Kt of account "84" \u003d 150 thousand rubles (since the indicator is positive, it is not taken into brackets).

C1300 - summary total: C1310 + C1360 + C1370 = 50 + 10 + 150 = 210 thousand rubles.

C1520 - accounts payable of a short-term type: Kt of account "60" + Kt of account "62" + Kt of account "70" \u003d 150 + 506 + 89 + 250 \u003d 995 thousand rubles.

C1500 duplicates indicator C1520 (this is due to the fact that other lines of this section No. 5 remain blank).

С1700 - summary total: С1300+С1500=210+995=1205 thousand rubles.

The remaining lines of the liability have "-" as no relevant information is available.

The results of the C1600 and C1700 are equal, this is 1205 thousand rubles. Since the balance in the report converged, it means that the data was entered without errors.

Column No. 2 was added by the accounting worker on his own in order to enter line-by-line encoding into it. And in column No. 3, numerical indicators are affixed.

C1150 - the cost of the main type of funds = 580 thousand rubles.

C1170 - financial investments and intangible assets of a non-current type: 97 + 150 = 247 thousand rubles.

С1210 - reserves = 107 thousand rubles.

С1250 - cash and equivalents = 265 thousand rubles.

C1260 - negotiable assets that are not included in other lines = 6 thousand rubles.

С1600 - summary result of the asset division: С1150+С1170+С1210+С1250+С1260.

Now consider the liability of the balance sheet.

C1370 - retained earnings on the line "Capitals and reserves": 50+10+150=210 thousand rubles (calculated according to the indicator that has the largest share in the aggregated indicator).

C1520 - short-term accounts payable = 995 thousand rubles.

Other lines of column No. 3 remain with "-" because the information is missing. In column No. 2, you can also put "-" or put down the encoding corresponding to the indicator.

С1700 - total for liabilities: С1370+С1520.

Since when reconciling the results of the final lines - C1600 and C1700, we get the same number - 1205 thousand rubles, the balance sheet is filled out correctly.

These forms are signed by a senior employee of Nadezhda. After that, the date of signing of the documents is affixed.

Svetlana

But what if Simplified accounting is provided on old forms, Form according to KND 0710096, and not on Form according to KND 0710099