There are many types of balance sheets, and you need to approach the delivery of each of them in a different way. Let's try to make out some of them, namely, balance, turnover, opening and closing balances.
Instructions
Step 1
Balance sheet - an assessment of the monetary property of an economic entity. It must be handed over by calculating the balance (balances) of the account.
Step 2
Turnover balance - repeats the properties of the balance sheet, but in addition to this adds credit and debit turnovers for the reporting period. Debit turnovers are similar to credit turnovers, but they must be deposited in different ways.
Step 3
The opening balance sheet is the first balance sheet of an enterprise, which is drawn up at the very beginning of its activity. The balance sheet asset must take into account the composition of the property (most often provided in the form of contributions). It is quite easy to draw up an opening balance. However, for this you need to own some documents that would confirm all contributions and assets. Since each contribution relies on a separate document, it is very difficult to collect all of them. Therefore, most often the preparation of the opening balance sheet is given to the hands of professionals, since this is an extremely important document.
Step 4
The final balance sheet is drawn up at the end of the reporting period. This is a reporting document that should provide information on the financial activities of an enterprise for a certain period of time. When drawing up such a balance, it is necessary to take into account the purpose in establishing the financial position.
Step 5
The balance sheet is submitted to the tax office by all enterprises and individuals, except for budgetary enterprises (they submit a financial, that is, an accounting report, to the state). However, the balance sheet is submitted not only to the tax office, but also to the territorial bodies of state statistics, which are determined by the method of registration of the enterprise.
