Liquidation of an enterprise is a long and complex process, during which it is necessary to make a complete inventory of the company's assets and obligations. The main document that will determine the real financial position of the company is the liquidation balance sheet. It is drawn up strictly within the framework of the legal norms established by law.
Instructions
Step 1
Form a liquidation committee and appoint its chairman. Send the appropriate notification to the tax office, which is located at the place of registration of the liquidated company. The organization is assigned a tax audit and an audit of off-budget funds. After that, it is necessary to start drawing up the liquidation balance sheet, which is drawn up according to Form No. 1.
Step 2
Conduct an accounting inventory of the assets and liabilities of the business. Draw up an inventory statement, which is signed by the chief accountant of the company and is the main document for drawing up the liquidation balance sheet. In this case, it is necessary to determine and document the existing property and obligations, as well as assess their value and condition.
Step 3
Take into account the claims of creditors in the amount that the liquidation commission recognized on the basis of supporting documents. Such documents can be: an agreement, a decision of the judiciary, securities, payment orders, bills of exchange, etc.
Step 4
Record this amount in the appropriate liquidation balance sheet accounts. If the court decision obliged to satisfy the requirements of the creditor, then the amount determined by the court is indicated in the reporting.
Step 5
Analyze the value of the property that is indicated in the liquidation balance sheet. Determine if it is sufficient to meet the creditors' claims. If not, then the company is declared bankrupt and liquidated in accordance with the procedure established by law for insolvent legal entities.
Step 6
Submit the liquidation balance sheet to the founders of the company or the body that made the decision to liquidate the company. Approve this report, and then proceed to satisfy the claims of creditors.
