The balance sheet is the main form of accounting and reflects the property and financial condition of the enterprise at the reporting date. It contains all information about the assets and liabilities of the company in monetary terms. The balance sheet is drawn up by the chief accountant of the organization on the basis of the balance sheet.
It is necessary
- - balance sheet form No. 1;
- - calculator;
- - a computer.
Instructions
Step 1
Complete the cover sheet of the balance sheet. In the top line, mark the reporting date. As a rule, this is the last day of the month of the reporting period. Indicate the full or abbreviated name of the organization, according to the statutory documents. Indicate the TIN of the enterprise, the type of activity according to OKVED, the code of the organizational and legal form according to the OKOPF, the property code according to the OKFS, the address of the enterprise.
Step 2
Select the unit of measure used for filling. Fill in the balance sheet values in thousands or millions of rubles with whole numbers without decimal places. Foreign currency must be converted into rubles according to the exchange rate of the Central Bank as of the reporting date. Set in the line "Date of approval" the date for the annual accounts, and in the line "Date of sending (acceptance)" a specific date for sending the balance sheet.
Step 3
Fill in the assets of the enterprise. The assets of the enterprise are divided into two sections: non-current assets and current assets. Column 1 indicates the groups of articles, and column two indicates the codes of the corresponding indicator. Fill in column 3 accounts at the beginning of the reporting period, and in column 4 accounts at the end of the reporting period. Place dashes in cells with blank balance values.
Step 4
Sum on line 190 all the values on lines 110-150 that correspond to the first section of assets. Sum on line 290 the values from lines 210-270 corresponding to the second section of assets. Line 300 is the balance sheet for assets, in it write the sum of lines 190 and 290.
Step 5
Fill in the liabilities of the enterprise. The liabilities of the organization are divided into three sections: capital and reserves, long-term liabilities and short-term liabilities. Sum on line 490 of the balance sheet the values from lines 410-470, except for line 411. Line 590 indicates the sum of lines 510-520. Note on line 621 the sum of lines 621-625. Add lines 610, 620, 630-660 on line 690 of the fifth section. Line 700 of the balance sheet is the sum of all three sections of the company's liabilities: 490, 590, 690.
Step 6
Certify the prepared statements with the signature of the head of the company and the chief accountant. Put the date at the bottom. The balance sheet is considered to be correctly found if the values in lines 300 and 700 are equal.
