The balance sheet reflects the value of the property and liabilities of the organization as of a certain date. When drawing up this document, it is also necessary to reflect the calculations of taxes and fees to the budget and extra-budgetary funds.
Instructions
Step 1
Calculate the difference in the balance of accounts 09 "Deferred tax assets" and 77 "Deferred tax liabilities". Reflect the positive difference on line 145, negative - on line 515, since deferred tax assets and deferred tax liabilities can be reflected in the form of a collapsed balance of their amount (clause 19 PBU 18/02 "Accounting for calculations of corporate income tax", approved by order of the Ministry of Finance Russia from 19.11.2002 No. 114n).
Step 2
Reflect the remainder of the value added tax on the debit of account 19 "VAT on acquired values" on line 220 of the balance sheet asset. Determine the debit and credit balance on the subaccount "Calculations for VAT" of account 68. Include the credit balance (the company's debt to the budget for this tax) in the indicator on line 624 of the balance sheet liability.
Step 3
Take the debit balance on the subaccount "Calculations for VAT" of account 68 (budget arrears for VAT refunds) in the indicator on line 240 of the balance sheet asset. If, at the balance sheet date, the company had transactions for which title to the goods under these transactions did not pass to the buyer, reflect the amount of VAT charged on these transactions in line 270 “Other current assets”, excluding accounts receivable.
Step 4
Reflect in line 270 "Other current assets" the amount of VAT from the received prepayment on account of the forthcoming shipment of goods, performance of work, provision of services. Enter the amount of value added tax on advances paid to suppliers of goods, works, services, in line 660 "Other short-term liabilities" of the balance sheet.
Step 5
When filling in line 623 "Debts to state extra-budgetary funds", reflect in it the credit balance on subaccounts for settlements with the Pension Fund and on contributions for insurance against industrial accidents and occupational diseases. Reflect the credit balance on subaccounts to account 69, open for accounting for settlements under the UST, in line 624 "Debt on taxes and duties".
