The balance sheet is a very important form of reporting, it is the accountant who compiles it. This activity is very time consuming, requires a lot of time and attention, since it is in the balance sheet that all the resources and obligations of the organization are reflected.
Instructions
Step 1
In order to correctly fill out the balance sheet, you need to do the following:
When filling out the balance sheet, it is impossible to allow blots and even more so to correct.
Step 2
The balance must be drawn up in rubles, if there is some other currency in the organization, then it must be converted into rubles at the exchange rate of the central bank on the day the balance is filled.
Step 3
There is a certain agreement and the balance is drawn up in thousands of rubles, while decimal values do not need to be given.
Step 4
If the values are negative, then they must be written in parentheses, and not with a minus sign.
Step 5
When filling out the balance sheet, even if it is developed directly by the organization itself, the line codes should be observed, as in the standard balance sheet. This is necessary for inspection bodies so that all organizations have uniform codes, and verification can be carried out automatically using special programs.
Step 6
When the accountant begins to fill out the balance sheet, you first need to fill in the lines at the beginning of the reporting period, these values are taken in the old balance sheet, in the column at the end of the reporting period, if no reorganization occurred during this period.
Step 7
The balance consists of an asset and a liability, first, for convenience, the asset is filled, and then the liability.
Step 8
It is imperative to fill in the balance sheet, this rule is enshrined in the legislation. For the correctness of the balance sheet, you also need to check all reconciliations with existing counterparties, check all calculations with the budget and tax authorities.
Step 9
A correctly completed balance sheet is needed not only for the organization itself, in order to see what resources it owns and what it should, but also for the auditing authorities, since the balance sheet clearly shows the financial position of the organization.
