The balance sheet is the main document from which any reporting and financial analysis begins. It is necessary to correctly draw up a balance sheet at the enterprise not only for the fiscal authorities, but also for the internal control of the state of the enterprise, the calculation of the main indicators.
Instructions
Step 1
Prepare forms to fill out. It is not recommended to use an Internet search, as the forms are constantly being changed. Download the forms from the site of an arbitrary reference system, such as "Consultant +" or "Guarantor".
Step 2
Complete the cover pages of all forms. In them, indicate the details of the organization (in accordance with the statutory documents) and the period for which the balance sheet is prepared.
Step 3
If an enterprise starts its activity for the first time, a so-called "zero" balance is drawn up, which is included in the mandatory package of documents for the bank in which the current account is opened. It only needs to fill in two digits. The liabilities of the balance sheet (p. 410) should reflect the amount of the authorized capital. In the asset of the balance we enter the resources that have been deposited at the moment - if it is money, then we fill in page 260 "Cash", if there are other resources, we select the corresponding line. If the entire amount has not yet been contributed to the authorized capital, the outstanding balance should be reflected in page 240 as a receivable.
Step 4
If any activity was previously carried out, the balance sheet in the enterprise should be drawn up on the basis of the previous balance in chronological order. All data from the previous balance sheet are entered in the column "At the beginning of the reporting period".
Step 5
Close account 99 Profit and Loss. Conduct an inventory and, if necessary, revaluate assets and financial liabilities. Draw up the balance sheet for the general ledger accounts.
Step 6
Close all synthetic and analytical accounts: turnovers are calculated on them and the final balance is displayed.
Step 7
Lines 110 and 120 are filled in as the difference between account balances 04 and 01, respectively ("Intangible assets" and "Fixed assets") and balances on accounts 05 and 02 (depreciation of both).
Step 8
In other lines, the data is entered according to the final balance of the corresponding accounts. Up-to-date information on from which account the information is transferred to a specific line of the balance sheet can be found in the "Chart of accounts" for the current year.
