The balance sheet is a characteristic of the property and financial position of the enterprise as of the reporting date. It consists of two parts: an asset and a liability, which are closely related.
It is necessary
- - balance sheet form No. 1;
- - calculator.
Instructions
Step 1
Make a balance using a number of rules. The balance sheet data at the beginning of the year must match the data at the end of the previous year. Do not offset between assets and liabilities, profit and loss, except as provided by the relevant Accounting Regulations. Reflect individual indicators in net valuation.
Step 2
Show assets and liabilities based on their maturity and maturity dates. Filling out the reporting form is carried out in thousands of rubles. The standard form of the balance sheet is regulated by the order of the Ministry of Finance of the Russian Federation No. 67n dated July 22, 2003. All balance sheet lines consist of transaction codes. In the blank lines, the accountant of the enterprise puts the codes on his own. Fill in the balance sheet based on the balance sheet of the company.
Step 3
Fill out the address line of Form # 1. Indicate the reporting date, name and address of the company, TIN and statistics codes. The balance sheet indicates the actual address of the location of the company.
Step 4
Fill in the asset balance. It consists of non-current and current assets. The first section consists of property, plant and equipment, intangible assets, construction in progress and other items. Sum up all non-working assets and enter the corresponding value in line 190. The second section reflects deferred expenses, work in progress, working capital, and so on. Sum up all the lines of current assets and record the value on line 290. Summarize the balance of assets of the enterprise on line 300.
Step 5
Fill in the liability of the balance sheet of the enterprise. It consists of capital and reserves, long-term and short-term liabilities. The sum of all three sections is the balance of liabilities and is recorded on line 700 of the form.
Step 6
Compare the balance sheet for assets and liabilities. If the values agree, then the balance sheet is built correctly. Certify the reporting with the signature of the chief accountant and director of the enterprise.
