Balance: types of balance. Types of balance sheet

The balance sheet is the most important accounting document of the institution. What does it represent, what are the rules for filling it, types and classification?

Balance: types of balance

The variety of accounting codes is determined by a variety of factors: the nature of the information, which is based on the balance, the time of its formation, the direction, the method of displaying information and other conditions. Types and forms of accounting balances are very diverse. By the method of displaying information, the types of the balance sheet can be:

• Balance, that is, reflected on the appointed date;
• Turnaround - formed according to turnover for a specific period.

By the relationship to the time of reporting, the main types of balances are identified:

• Introductory - at the time of activity;
• Current - formed at the reporting date;
• Liquidation - when the organization is liquidated;
• Sanitized - when reorganizing an institution that is suitable for bankruptcy;
• Separative - when dividing an enterprise into a number of companies;
• Unifying - when merging small firms into one production.

The volume of data on institutions identifies the main types of balance sheet:

• Single - for one institution;
• Consolidated - according to the amount of data of some institutions;
• Consolidated - according to several interdependent institutions, whose internal expressions of sums are eliminated in the compilation of accounts.

Balance by type of activity can be:

• Projected;
• Final;
• Reporting.

Depending on the nature of the initial information, the balance is:

• Inventory (formed according to the inventory results);
• Book (formed only according to accounting information);
• General (formed according to the accounting data, providing the results of the completed inventory).

Using the data mapping method:

• Gross - with connection of information of stabilizing articles (depreciation, stocks, mark-up);
• Net - with the withdrawal of data stabilizing articles.

Balance: types of balance sheet for assets forming

Schematically, the balance sheet is a table. The asset contains 2 divisions:

1. "Fixed assets".
2. "Current assets".

And displays the property of the company.

All funds of the company are grouped in the asset balance, and their list of sources of creation - in the balance sheet. The areas in the asset balance are placed in the regime of increasing liquidity. Debt contains 3 divisions: "Capital and reserves", "Long-term liabilities" and "Short-term liabilities".

Types of enterprise balances

Accounting summary can be carried out on the basis of:

• Formation period;
• Resource formation;
• The size of the data;
• Type of work;
• Property model;
• The subject of the display;
• Method of purification;
• According to the location of the asset and liability;
• According to the figure of the expression.

By the time of formation, bookkeeping balances are divided into:

• Introductory, or initial - before its drawing up in the company the inventory of property and the analysis of all property is conducted.
• The current balance is made from time to time in the course of the institution's work. The current balance is of 3 types:

1. The initial (entering) is made out on the basis of the reporting time.
2. The final (current) is processed after the expiration of the reporting time.
3. The preliminary is made out of the stages between the main and the end of the reporting period.

• Liquidator determines the financial position of the company on the date of stoppage of its work for the previous stage.
• Partial balances are formalized in the process of dividing a large institution into a certain number of the smallest structural divisions, or during the transfer of the 1st or some structural subdivisions.
• Organizational registration is made during the connection of some institutions to 1 large company, or during the accession of one or some structural units to the given institution.

Types of balance analysis

By the keys of formation are divided:

• Described balances are formalized in accordance with the completed inventory of company money, this kind of balance can be provided in a simplified or in simple types;
• Theoretical vaults are made out on the basis of the information of the current accounting (on the basis of current documentation);
• The main balance is drawn up on the basis of accounting records and information on the inventory.

Balances are divided into types

According to the data size:

• Individual balances display data on the work of only one institution;
• Consolidated balances display data on the performance of some institutions, are formalized with support for machine summation of money, appearing in notes of some individual balances, and calculation of unified results of assets and liabilities.

In such balances, the individual graphs represent the position of the money of individual institutions, and the column "Total" determines the general position of the money of absolutely all institutions in full.

According to the nature of work:

• Balance of the main production - in accordance with the statutory activities of the institution;
• The balance of auxiliary work displays other types of work of the institution (motor transport facilities, housing and public, etc.).

According to the property's configuration, the balances are presented in connection with the coordinated legal figure:

• National;
• City;
• Cooperative;
• Common companies, and so on.

Balance display

By the subject of the display, the balances are divided into:

• Independent - such a form is compiled by companies that are represented by lawyers;
• Special - this kind of balance is drawn up by structural departments belonging to the same institution (attorney representative).

By the method of purification:

• "Dirty" contains stabilizing notes, used for the purpose of academic studies, as well as to improve informative functions;
• "Clean" eliminates the stabilizing notes, is applied in the current period of balance balances. It displays the actual value of the property of the institution.

Contents of the balance sheet

According to the location of the asset and the balance of liabilities , the code is divided into:

• Balance in the figure - at the synchronous location of notes and areas of the asset and liability ;
• Balance in the figure of the report - to the alternate location of the asset and liability (balance sheet).

Types of balance by type of expression of the expression:

• The balance of the vault is formed by counting the fragments (balance), according to the accounts;
• The inverse balance, except for fragments (balance), includes information about their movement (debit and credit expressions) and for the past period.

To each book vault the following certain conditions are imposed: honesty (truthfulness), reality, integrity, continuity, clarity.

The balance appears to be true, which was drawn up in accordance with the records made on the basis of the information of the papers. Paper, in turn, displays the work of the institution for a specific time period.

Balance, types of balance were considered above, proves and determines accounting data.

Methods of veiling

The following methods of data veiling are distinguished:

1. The display of values in the balance sheet is not indicated in the place in which they need to be taken into account.
2. Conclusion of accounts payable and accounts receivable. The funds are required to show up, indeed according to the asset (debtors) and according to the passive (creditors). And in the vault there is only a difference among them (balance, balance).
3. Types of balance - the transfer of shortages of values due to the calculation of excesses found.
4. Wrong (increased or decreased value of the sums than it should) the formation of funds and stocks of the institution.
5. Nespisanie sums in the costs of costs related to the reporting phase.
6. Introduction to the book-keeping balance of extraneous property.
7. Formation of the summary is based on information that is not substantiated by documentation.

The reality of balance and honesty are controversial definitions. The code can be honest, but impossible.

There are concepts of balance estimates: fair estimates, individual and book estimates.

The theory of fair estimates is based on the conviction of realized values that were introduced during the sale of the property of the institution in the period of formation of the equilibrium.

The theory of individual assessments is based on the fact that the monetary valuation of the institution is directly dependent on the personal circumstances in which this system is located. The only thing this object has is the opportunity to have different prices for different institutions.

The theory of book ratings is based on a scale, in accordance with which the resources of the institution appear in the books (in books).

None of the above concepts has the ability to provide a single solution to the problem of the scale. Thus, it is necessary to count on the ratio of the balance sheet assessments established by the normative acts that are functioning in the current period.