The aggregated balance sheet is a consolidated form of the balance sheet. Its main difference from the standard reporting form is the regrouping of articles, their combination according to the same economic content.
Instructions
Step 1
The aggregated balance sheet is easier to read, it allows you to highlight important elements on the basis of which the financial condition of the enterprise is analyzed. On the basis of the aggregate balance sheet, indicators are calculated that characterize the activities of the company - liquidity ratios, financial stability, turnover, etc.
Step 2
When compiling the aggregate balance sheet, it is necessary to observe the basic structure of the opening balance, i.e. to allocate permanent and current assets, equity and borrowed capital, the equality of asset and liability is preserved. Transformations occur within the aggregated balance sheet. It should be noted that the more aggregated the data, the less qualitative analysis can be carried out on their basis.
Step 3
In the aggregate balance sheet, as already noted, items that are identical in economic meaning are combined. Such components of current assets as raw materials and supplies, stocks and costs, VAT on acquired values and deferred expenses can be combined into the item "Inventories". The shipped goods and receivables will be "Accounts receivable", and cash on the accounts and at the cash desk of the enterprise and short-term financial investments - "Cash".
Step 4
For the convenience of analyzing the company's own funds, the "Capital and reserves" section is subdivided into two articles: "Authorized capital" and "Accumulated capital". The size of the sources, formed at the expense of the earned funds of the firm, is estimated in the second article. "Authorized capital" - the amount of own funds, which are formed as a result of the formation of the authorized capital, issue of shares, revaluation of fixed assets.
Step 5
"Authorized capital" combines the share capital, additional capital, funds formed at the enterprise. "Accumulated capital" is the means of the accumulation fund, retained earnings, targeted financing and receipts. The amount of losses is deducted from this amount.
Step 6
Net working capital is shown separately in the aggregate balance sheet, which is the sum of current assets that are financed from invested capital.
