The opening balance sheet is the first balance sheet of the enterprise, therefore it is drawn up at the very initial stage of production activity. First, you need to prepare documents that will reflect the content of assets and the receipt of contributions.
Instructions
Step 1
Type the title of the document: Opening Balance Sheet. Please indicate the date it was compiled below. For example: "on February 09, 2011".
Step 2
Write in full the organizational form and the name of the organization on the basis of which you are compiling this balance. On the right side, enter the codes in the table: form for OKUD, for OKPO. Next, mark the TIN of the company.
Step 3
Indicate the type of activity of the enterprise and its form of ownership (private, state). After that, enter the data on the location of the company. Please note that the address must be specified with a zip code.
Step 4
Make a table. In it, reflect the existing assets of the enterprise. For these purposes, write in the first column of the table, in the header: "Assets". In the second: “Indicators code”, in the third: “At the beginning of the reporting period” and in the fourth: “At the end of the reporting period”.
Step 5
Complete the first column of the table. As a rule, the following assets are contributed: non-current and current assets. In turn, non-current assets should include: construction in progress, fixed assets, long-term cash investments (tax deferred assets) and other non-current assets. The composition of current assets should also be detailed in the table: stocks (raw materials, materials, other similar values; goods for resale and finished goods; prepaid expenses), value added tax contributions, cash, receivables, short-term financial investments.
Step 6
Fill in the asset data in the remaining columns. Take all values from previously prepared documents. After that, calculate the total amounts for the non-current and current assets of the company. Mark the obtained values in the table as follows: total for section 1, total for section 2. At the same time, under section 1, mark all the data in the table for non-current assets and under section 2 for current assets.
Step 7
Calculate your balance. It should be equal to the sum of the total value for current assets. Check the correctness of the document filling and submit it to the manager for approval.
