How to write a balance sheet: an example. Simplified balance sheet

In accordance with the legislation, many Russian businesses are obliged to form the accounting statements. This may involve the completion of a number of standardized documents. Among them - the balance sheet in form 1, approved by the RF Ministry of Finance. What is the specificity of this document? How to fill it correctly?

Balance sheet: basic information

The balance sheet is the most important component of the corresponding type of reporting of Russian enterprises to state bodies. Information from the form on which it is filled out can give a very balanced and objective assessment of the state of affairs in business, and also serve as an informative resource from the point of view of planning the development of the company. The form of the balance sheet (form) was approved by the RF Ministry of Finance in Order No. 66N, issued on July 2, 2010.

Balance sheet structure

In accordance with the noted document, this type of reporting consists of two main parts, namely, asset and liability. What is their specificity? Asset - a section of the balance sheet, which, in particular, involves the classification of information on those that reflect working and non-current indicators. What about the passive? This section of the balance sheet includes information about the company's capital, as well as its reserves, long-term and short-term liabilities.

How to fill the balance correctly?

It can be noted that the key criterion for the correctness of the type of reporting under consideration is the equality of assets and liabilities. Other requirements that the balance sheet must meet:

- You can not carry out a set-off between the indicators of the lines in the asset and liabilities;

- data reflecting indicators at the beginning of the year should coincide with those that were recorded at the end of the previous one;

- the information reflected in the document in question should be confirmed.

What other features can be noted that characterize the form on which the balance sheet is filled? Form 1 (this is the name of the corresponding document) involves the structuring of sections into lines, each of which has a separate code. The balance sheet is filled in most often in thousands of rubles, and decimal figures are not used. In some cases - for example, if a large firm with large turnover issues a document, the results of operations are reflected in millions of rubles.

Specificity of filling in asset strings

How to write a balance sheet? An example of an algorithm for filling its asset might look like this.

Line 1110 involves the reflection of information about the company's intangible assets. They can be defined as the balance on the debit of account 04, from which the figures for the credit of account 05 are subtracted.

Line 1120 involves the inclusion of data relating to research results, as well as developments. In order to calculate this parameter, you need to determine the balance on the debit of account 04 in the sub-account part, which is referred to as "Expenses for R & D".

Line 1130 includes information about assets that are classified as intangible search engines. They can be determined on the basis of the balance on the debit of account 08 in the part of the sub-account, which is called "Intangible Search Assets", reduced by the indicator for the credit of account 05 - in the sub-account "Depreciation and impairment of assets".

In line 1140, assets that are classified as material search engines are fixed. In order to get the relevant figures, you need to deduct from the balance on the debit of account 08 in the sub-account part, which is called the "Material Search Assets" indicator for the credit of account 02 (sub-account, which is called "Depreciation and impairment").

In line 1150, data reflecting fixed assets are entered. They are easy to determine as the difference between the balance on the debit of account 01 and the corresponding indicator on the credit of account 02.

Line 1160 records information reflecting income investments. In order to determine them, you need to subtract from the balance in the debit of account 01 the corresponding indicator on the credit of account 02, but this time - the subaccount "Amortization of income-bearing investments".

Line 1170 contains information about the financial investments of the firm. Determine the relevant indicators are somewhat more difficult. First you need to add two balances - in the debit of account 58 and 55 (subaccount "Deposit accounts"). From the resulting amount you need to subtract the balance of the credit on account 59, to which should be added the indicators for the debit of account 73 (subaccount "Settlements with personnel").

In line 1180, deferred tax assets are recorded. They are very easy to determine - as a balance under the debit of account 09.

Line 1190 reflects other non-current assets. This should include numbers that fall into the appropriate category, but were not specified in the document.

In line 1100, you need to summarize the indicators of the rows from 1110 to 1190. This will allow you to sum up the figures in section 1 of the document.

Line 1210 records the stocks. They can be determined on the basis of information reflecting the balance of the debit of such accounts, as, for example, 10, 11, 41, and also 43.

Line 1220 includes data reflecting VAT on acquired valuables. The corresponding figures can be easily found on the basis of the balance indicators on the debit of the account 19.

Line 1230 records receivables. It is calculated as the difference between the balances of debits of such accounts, such as 60 and 76, and the corresponding score for the account 63 credit.

In line 1240, data relating to financial investments are reflected. The formula for determining the corresponding figures is quite complicated. First, you need to add the balances on the debits of accounts 55 and 58, then subtract from them the figures obtained as a result of the addition of the balance on the credit account 59 and the debit of account 73. It is important to consider the indicators only for short-term investments and loans.

Line 1250 reflects data on cash and equivalents. They can be found on the basis of the balance indicators for debits of such accounts, as, for example, 50, 51, 52, and also 57.

In line 1260, other non-current assets are recorded, those that were not included in the section.

Line 1200 specifies the figure to be obtained by adding the indicators in the rows from 1210 to 1260.

After that, in line 1600 it is necessary to summarize the rows from 1100 to 1200, resulting in a balance indicator.

Now we will study how the passive balance sheet is filled.

Specificity of filling the liability

In line 1310, indicators reflecting the authorized (or stock-based - with the appropriate organizational and legal form of business) capital are fixed. It is easy to determine on the basis of the balance of the loan account 80.

Line 1320 contains figures reflecting the company's own shares, which are purchased from their holders. They are easy to obtain on the basis of the balance indicators on the debit of the account 81.

In line 1340, figures reflecting the revaluation of non-current assets are included. They can be determined on the basis of the balance on the credit of account 83 (sub-account, which is referred to as the "Revaluation of property").

In line 1350, data relating to additional capital without revaluation are recorded. In order to determine them, you need to subtract from the balance of the account 83 credit the corresponding amounts of the OS and NMA.

Line 1360 records the figures for reserve capital. In order to determine them, you need to add up the balance on the credits of accounts 82 and 84. In the first case, you do not need to take into account special funds, in the second - it is necessary.

In line 1370, retained earnings (or uncovered loss) is reflected. The calculation of the corresponding figures depends on whether the accountant is dealing with profit or loss. In the first case, the figures are obtained on the basis of the balance of the credit account 84, in the second - based on the debit.

In line 1300, the total is recorded, reflecting the indicators for section 3. In order to calculate it, you need to subtract the sum of the indices from items 1320, 1340, 1350, 1360, and 1370 from the figures in line 1310.

Next - go to borrowed funds, which are fixed in line 1410. Their value is easy to determine based on the indicators of the balance of the account 67 credit (data reflecting long-term funds).

Deferred tax liabilities are fixed in line 1420. They are easily determined based on the balance of the account 77.

Estimated liabilities are reflected in line 1430. They can be taken from the balance on the credit of account 96.

Line 1450 contains information on other obligations - those that were not reflected in the document.

Line 1400 fixes the sum of the indicators for rows from 1410 to 1450.

Line 1510 includes figures relating to borrowed funds - but this time short-term. They can be found on the basis of the balance indicators for the credit of accounts 66 and 67.

Accounts payable of the firm is fixed on the account 1520. It can be calculated by adding the balances on the credits of several accounts, namely 60, 62, 68, 69, 70, 71, 73, 75, and 76.

Line 1530 reflects deferred income. They can be determined by adding the balance indicators for the credits of accounts 98 and 86.

In line 1540, the figures relating to the firm's estimated liabilities are recorded. They can be determined on the basis of data reflecting the indicators of the balance of the account 96.

Line 1550 reflects other liabilities that are not specified in the document.

Once all the balance sheet accounts necessary to fill out the Passive section have been taken into account, you can count the totals by section by adding line numbers from 1510 to 1550.

After all the operations performed above, the indices of lines 1300, 1400, and 1500 are added, as a result of which the balance is calculated. The corresponding figure must be specified in line 1700.

Simplified balance sheet form

So, now we know where the information needed to answer the question of how to write an accounting balance is taken. An example of the algorithm for filling the corresponding document in the standard scenario was studied. At the same time, the Russian legislation provides for a simplified scheme for compiling the source in question. How can the balance sheet look in this case? The simplified form is also provided for by the Ministry of Finance Order No. 66N, namely in Appendix No. 5.

What is the algorithm for working with the corresponding document? How different is it from the way in which the standard balance sheet is filled (Form 1)?

Unity of standards

In a number of structural elements, both sources are almost identical. This applies, for example, to a section in which the requisites of the reporting organization are indicated: company name, activity type, legal form. Above, considering how to compile a balance sheet (an example of a string filling algorithm), we classified the indicators by what should be reflected in the asset and liability. The same thing we have to do and when working with a simplified form of the document. However, in this case, the indicators are much less - only 5 in the asset and 6 in the passive. In addition, there are no sections in a simplified form.

Simplified balance sheet: the specifics of asset filling

Let's study now how in practice, in a simplified form, the balance sheet can be filled. A sample algorithm for drawing up the corresponding document can look like this.

As in the standard balance sheet, we will begin working with the figures for the asset.

The first indicator will be fixed in line 1150. It, as we remember, reflects non-current assets belonging to the material category. Where to get the numbers - we know. It can also be noted that this line records information relating to the residual value of fixed assets and figures on incomplete investments in them.

The next line reflects intangible assets. It can be noted that the information in it can reflect information presented at once in several points of the standard balance sheet, namely 1110, 1120, 1130, 1140, 1160, 1180, and 1190.

The following lines in the simplified balance sheet - reserves, as well as cash and equivalents, almost fully correspond to the indicators of items 1210 and 1250 in the usual form of balance.

The next line fixes the assets - financial and other. It can use code 1220 (that is, reflecting VAT), 1230 (debtor), 1240 (investments), or 1260 - other assets.

The asset is terminated with line 1600 - that is, the balance that summarizes the relevant indicators.

Simplified balance: the nuances of filling the passive

Next, we form a liability, which also contains a simplified balance sheet. A sample of the algorithm for filling it can look like this.

The passive of the corresponding type of balance consists of 6 indicators. The first records data corresponding to section 3 in the standard form of the document.

The next 2 lines contain information that reflects the data on the company's long-term liabilities. In item 1410 borrowed funds are fixed, maturity is 1 year or more. In line 1410 - loans of a different type, which also need to be paid longer than 12 months.

Line 1510 records information about short-term loans, in paragraph 1520 - there should be figures on accounts payable. Indicators for other obligations should be reflected in line 1150.

In paragraph 1700, all the indicators of liabilities are summarized.

Now we have examined both schemes, which allow us to answer the question of how to write an accounting balance sheet. An example of the algorithm for filling the corresponding document in the standard format, considered by us, is simple and logical. A simplified scheme for drawing up a balance sheet is also sufficiently well structured.

Apps

In some cases, an application may be involved in the balance sheet. The legislation of the Russian Federation provides for several versions of the corresponding document. All of them are presented in the form of forms:

- report on changes in equity;

- a report on the movement of funds;

- report on the purposeful use of funds.

A specific application to the balance sheet can be used, based on the specifics of the activities of the enterprise, which prepares the appropriate type of reporting. It is possible to use a number of additional documents when designing the appropriate source. Among these are explanatory to the balance sheet. In it, in particular, the balance indicators are deciphered, which can significantly increase the loyalty of document verifiers.

It is extremely important that the document in question is correctly completed. The assessment of the organization's balance sheet can be made not only by state bodies, but also by interested partners of the firm - creditors, investors. It is important that they have at their disposal figures reflecting the real state of affairs in the company.