In the process of economic activity of the organization, each manager must draw up financial documents that reflect the financial condition of the company. The main documents are financial statements, income statement, cash flow statement and others.
Instructions
Step 1
Each form of a financial document is drawn up in accordance with a unified form developed by Russian legislation. For example, the balance sheet has the form No. 1, the income statement - No. 2, the cash flow statement - No. 4.
Step 2
Draw up financial documents on paper, you can also draw up them in electronic form, but it is necessary to submit documents to any authorities (for example, to a bank) on paper, and with a note of the tax authority on the acceptance of reports. Form documents in duplicate, one of which will remain with you, and the second form will be taken from the tax office.
Step 3
Fill in the data with a blue or purple ballpoint pen; if you use electronic form, the report should be in black ink. All numbers should be written clearly and without blots.
Step 4
Indicate all amounts and data correctly, according to accounting. When filling out, use account cards, for example, when registering 1 section of the balance sheet, you will need account cards 01, 04, 03, 07, 08, etc. When filling out the details of the organization, also be extremely careful, use the certificate of registration, an extract from the Unified State Register of Legal Entities, a letter from the statistics authorities.
Step 5
Financial documents should be prepared by the head of the organization or the chief accountant. Blots and corrections in the forms are not allowed, if you entered the wrong amount, then you should fill out the form again.
Step 6
Be sure to specify the units of measurement. You should not round off the numbers yourself, since the balance may not converge, or rather the asset and liability will not be equal, and this is already wrong.
Step 7
At the end of the financial document, put the blue stamp of the organization, the date of compilation. Also, the form must be signed by the compiler (manager or chief accountant).
