Simplified balance sheet. The procedure for filling out the balance sheet and financial performance report. The procedure for filling out the balance sheet in a simplified form. Example Target funds line code in the balance sheet

For reference: Line “Fund for real estate and especially valuable movable property and other target funds”... Line “Fund for real estate and especially valuable movable property and other target funds” and line 1350 “ Targeted funds» are included by non-profit organizations that use a simplified form of the Balance Sheet, instead of the indicator “Capital and Reserves” (Note 10 to the Balance Sheet in Appendix No. 5 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). The line code “Fund for real estate and especially valuable movable property and other target funds” is indicated according to the indicator that has the largest share in the indicator of this line (paragraph 2, paragraph 5 of Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n). For example, this line is assigned the code: - 1360, if the fund of real estate and especially valuable movable property has the largest share; — 1370, if reserve and other target funds have the largest share. 3.3.4.

Procedure for filling out reports

Attention

Line 6350 “Other” of the simplified form of the Report on the targeted use of funds. In this line, NPOs reflect information on the amount of targeted financing that was directed (used) to cover other expenses not specified in other lines of the section “Funds Used” of the Report on the targeted use of funds . It is necessary to take into account that organizations, including those using simplified methods of conducting accounting, including simplified financial statements, significant information about the amount of targeted financing aimed at covering other expenses is reflected separately in the Report on the targeted use of funds.

An example of filling out a simplified balance sheet for a simplified tax system

About content and structure balance sheet we talked about it in our consultation. Let us recall that the current form of the balance sheet presented in tax office and statistical authorities, approved by Order of the Ministry of Finance dated July 2, 2010 No. 66n.
We showed how to draw up a balance sheet using an example in a separate material. We noted that drawing up a balance sheet is essentially transferring the balances of the accounting accounts to the lines provided for them.
Therefore, to correctly draw up a balance sheet, you need not only to keep accounting records correctly and in full, but also to know which accounting accounts are reflected in which line of the balance sheet. In our consultation we will provide a breakdown of all the lines of the balance sheet.
In this case, we will detail the balance sheet lines according to the most typical accounts, which are reflected on such lines.

How to fill out a simplified form of a report on the intended use of funds

Important

Online cash register: who can take the time to buy a cash register Individual business representatives may not use online cash register until 07/01/2019. However, for the application of this deferment there are a number of conditions (tax regime, type of activity, presence/absence of employees).

Info

If an employee has worked for the company for less than a year, compensation is calculated based on the number of months actually worked.< … Главная → Бухгалтерские консультации → Financial statements Current as of: December 11, 2017

Balance lines 2017: decoding

Descriptive pages of financial statements. Drawing up a balance sheet under the simplified tax system for 2017 implies only 5 types of assets and 8 types of liabilities (Fig. 1). Passive accounts have been detailed compared to the previous form.

Two added items “target funds” and “fund of real estate and especially valuable movable property” are necessary to detail the organization’s assets. They must indicate data on targeted funds aimed at major renovation, modernization of fixed assets or innovation.

In addition, many organizations will be required to record the value of real estate or vehicles on their balance sheet. Please note: the line code corresponds to the account that has the greatest share of it. For example, the company intangible assets for 100 thousand rubles. (code 1110) and financial investments worth 50 thousand rubles. (code 1170).

An example of filling out a balance sheet for 2016 in a simplified form

How can an individual entrepreneur on PSN confirm that he does not operate and may not pay contributions? As a general rule, individual entrepreneurs are required to pay “medical” and “pension” contributions for themselves from the moment of registration until deregistration as an entrepreneur. However, there are certain periods during which you do not have to pay contributions for yourself if there is no business activity.

In this case, the fact of downtime must be documented.< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ).

However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

The procedure for filling out the balance sheet in a simplified form. example

Line 6250 “Other receipts” of the simplified form of the Report on the targeted use of funds. On this line, NPOs reflect information on the amount of other receipts (not specified in lines “Contributions and other targeted receipts” and 6240 “Profit from income-generating activities”), which are intended to provide statutory activities and are not significant (clause 32 of the Information of the Ministry of Finance of Russia PZ-1/2011). Significant indicators should not be included in line 6250 and are subject to separate reflection on additionally entered lines (para.

2 clause 11 PBU 4/99, Letter of the Ministry of Finance of Russia dated 01/24/2011 N 07-02-18/01, clause 20 Information of the Ministry of Finance of Russia N PZ-3/2015). Section “Funds Used” of the simplified form of the Report on the targeted use of funds This section provides information on the expenditure of targeted financing (clause 27 of the Information of the Ministry of Finance of Russia PZ-1/2011).

Line code for target funds in a simplified balance sheet

For a simplified balance sheet under the simplified tax system in 2017, this procedure is the same as for a regular one. The necessary transactions are presented in the table; an example of filling out a statement of financial results based on these transactions is shown in Fig. 2.

For such entities, subaccounts for value added tax and excise taxes (90-3, 90-4, 91-3) are irrelevant. Table. Postings during the reformation. Debit Credit Amount, thousand.

rub. Note 90-1 90-9 125 Account 90 reformed (closed) 90-9 90-2 90 91-1 91-9 5 Account 91 closed 91-9 91-2 0 99 84 40 Account 99 closed with profit (in the example, organization profitable) 84 99 -10 This is how account 99 is closed with a loss Simplified financial statements: example of filling out Fig. 1. An example of a financial results report for 2017. Before drawing up a balance sheet under the simplified tax system in 2018, the form is downloaded, for example, from the state website of the State Research Center of the Federal Tax Service.
In the simplified form of the Report on the targeted use of funds, this information is presented in the context of the following indicators: - for targeted activities; - for the maintenance of the organization; — for the acquisition of fixed assets and other property; - other. The indicated indicators are similar to the lines in the “Funds Used” section of the generally established Report form on the intended use of funds.

The difference between the simplified form is that it does not contain lines detailing these indicators. Line 6310 “For targeted activities” of the simplified form of the Report on the targeted use of funds. On this line, NPOs reflect information on the amount of targeted funds that were directed (used) to implement target programs provided for in the NPO’s estimate (clause.

33 Information of the Ministry of Finance of Russia PZ-1/2011).

PBU 4/99, notes 1, 2 in Appendix No. 5 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). Non-profit organizations that have the right to use simplified accounting methods, including simplified accounting statements (clause 6.1 of Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n) can generate a Report on the intended use of funds in a simplified form. Line 6100 “Balance of funds at the beginning of the reporting year” of the simplified form of the Report on the targeted use of funds This line provides data on the balance of funds for targeted financing at the beginning of the reporting year (clause 27 of Information of the Ministry of Finance of Russia PZ-1/2011). Section “Received funds” of the simplified form of the Report on the targeted use of funds This section provides information on the receipt of funds for targeted financing (clause 27 of the Information of the Ministry of Finance of Russia PZ-1/2011).

Procedure for filling out reports

For example, a balance sheet prepared by an enterprise for 2017 should contain data as of December 31, 2017, December 31, 2016 and December 31, 2015. The financial results report for the year must contain information on income and expenses that were recognized in the company’s accounting in the reporting and previous year (Read also the article ⇒ Procedure for preparing financial statements). All last year's information is taken from last year's reports.
And for indicators on this year information is taken from sources such as:

• The balance sheet for the organization as a whole for the reporting year;
• Indicators of accrued interest on credits (loans) for the reporting year.

If there is no data to fill out any balance line, it is not filled in and a dash is placed. The line code that is indicated in the simplified balance sheet can be found in Appendix 4 to Order of the Ministry of Finance 66n.

An example of filling out a simplified balance sheet for a simplified tax system

In the composition of the received funds, in particular, the following are shown: entrance (share) and membership fees, voluntary contributions from investors, targeted contributions for the acquisition (creation) of non-current assets, funds financial security for the implementation of targeted programs provided for by the NPO budget, donations in the form of cash and in kind, other income (clause 28 of the Information of the Ministry of Finance of Russia PZ-1/2011). In a simplified form of the Report on the targeted use of funds, all received funds for targeted financing are shown with the division: - for contributions and other targeted receipts; — profit from income-generating activities; - other supply.

How to fill out a simplified form of a report on the intended use of funds

Attention

Old “profitable” errors can sometimes be corrected in the current period. If an organization discovers that in one of the previous reporting (tax) periods an error was made when calculating income tax, it can be corrected in the current period only if two conditions are met.< … Сдача СЗВ-М на директора-учредителя: ПФР определился Пенсионный фонд наконец-то поставил точку в спорах о необходимости представлять форму СЗВ-М в отношении руководителя-единственного учредителя. Так вот, на таких лиц нужно сдавать и СЗВ-М, и СЗВ-СТАЖ! < …

Balance lines 2017: decoding

When paying the minimum tax, the indicator is indicated on line 280 of section 2.2 of the declaration according to the simplified tax system. · If the organization is on UTII, then the amount of UTII for all quarters is indicated. The indicator is indicated in brackets, no minus sign is used. 2400 “Net profit (loss)” Calculate the value as follows: line 2110 – line 2120 – line 2330 + line 2340 – line 2350 – line 2410 If the result obtained for “Net profit (loss)” comes out with a minus sign, then it must be written down in the report , taken in brackets, the minus is not indicated. If the resulting value is positive, then there is no need to put it in brackets.

Legislative framework Legislative act Contents Order of the Ministry of Finance No. 66n dated July 2, 2010 “On the forms of financial statements of an organization” PBU 4/99 “Accounting statements of organizations” Evaluate the quality of the article.

An example of filling out a balance sheet for 2016 in a simplified form

The code of the indicator that has the greatest share or completely forms the indicator of the line “Contributions and other targeted receipts” is determined in accordance with Appendix No. 4 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. When filling out this line, information on credit turnover for the reporting year in account 86 (analytical accounting accounts) is used: - entrance fees; — membership fees; — targeted contributions; — voluntary contributions; - donations. Line “Contributions and other targeted receipts” = Credit turnover on account 86 (analytical accounts for accounting: entrance, membership, targeted, voluntary contributions and donations) The indicator of the line “Contributions and other targeted receipts” for the same reporting period of the previous year is generally transferred from the Report on the intended use of funds for a given period.

The procedure for filling out the balance sheet in a simplified form. example

Important

For companies engaged in such common activities as trade, transportation or construction, the lightweight version of the form reflects the results of financial activities quite fully. Do I need to report to individual entrepreneurs using a simplified form? Not necessarily, but if you wish, you can prepare reports in any form based on the data in the income (and expenses) ledger. Is it possible for NPOs to report in a simplified manner? Yes, instead of a report on financial results, NPOs fill out a simplified report on the use of targeted funds.

Line code for target funds in a simplified balance sheet

Simplified accounting and reporting are not related to taxation. It can be conducted by companies both using the simplified tax system and other modes, including the general one. This opportunity is provided to small businesses, non-profit organizations (except for foreign agents) and Skolkovo participants.
In the article we will answer the question of whether it is necessary to submit the balance sheet of an LLC under the simplified tax system in 2018, as well as individual entrepreneurs and non-profit organizations. Small businesses, according to Federal Law No. 209 dated July 24, 2007, in 2017 included organizations and individual entrepreneurs with a staff of up to 100 people and revenue excluding VAT of up to 800 million rubles. In this case, the organizational and legal form can be:

These rules do not apply to joint stock companies and they do not have the right to apply simplified accounting. A individual entrepreneurs it is permitted not to keep accounting records at all and not to submit any financial reports (Article 6 No. 402-FZ).
You can immediately issue an explanatory note about the reasons for their occurrence. Enterprises and individual entrepreneurs using the simplified regime are not required to compile it according to full program. Losses can be explained by writing off overdue accounts receivable, etc.

Tax officials can also clarify your intentions to correct the situation. We remind you that an organization can switch to a simplified system by sending a notification about this to the Tax Office. A sample of filling out a notification about the transition to the simplified tax system from 2018 for individual entrepreneurs, given in the article on our portal, will help you do this.

Dear readers, if you see an error or typo, help us fix it! To do this, highlight the error and press the “Ctrl” and “Enter” keys simultaneously.

Criteria for classifying firms as small businesses

In 2016, when entering information into the SMP register, the total share of participation in the authorized capital of LLC of other organizations that are not SMP is not taken into account (Letter of the Federal Tax Service dated August 18, 2016 No. 14-2-04/0870@ (clause 2)).

For medium-sized businesses, criteria 1 and 2 are the same as for small and micro enterprises, while the average number of employees should not exceed 250 people, and income from business activities should not exceed 2 billion rubles.

In this case, such an organization must be included by the Federal Tax Service in the register of small and medium-sized businesses posted on its official website (part 1, paragraph “a”, paragraph 1, paragraphs 2, 3, part 1.1, part 3 of Art. 4, Article 4.1 of Law No. 209-FZ, clause 1 of the Decree of the Government of the Russian Federation of April 4, 2016 No. 265).

Therefore, small businesses can submit financial statements in a simplified manner, namely:

• simplified balance;
• simplified financial statements.

• cash flow statement;
• statement of changes in equity;
• explanations (explanatory note).

The procedure for filling out a balance sheet in a simplified form

In the simplified form of the balance sheet, there are significantly fewer sections and indicators than in the standard form: five indicators in the asset and six in the liability. Their values ​​must be given for three years as of December 31.

Thus, the annual balance sheet provides data on the assets and liabilities of the organization as of December 31 of the reporting year and similar data as of December 31 of the previous year and the year before (clauses 10, 18 PBU 4/99, part 1, 6 Article 15 of Law 402-FZ).

To fill out the balance sheet lines with the indicators of the reporting year, the organization will need a balance sheet for all accounts for the year.

The line codes that are indicated in the financial statements are given in Appendix No. 4 to Order of the Ministry of Finance dated July 2, 2010 No. 66n.

However, it does not contain lines with aggregated indicators of simplified balance sheet forms.

The codes of these lines must be determined by indicators that have the largest share in the aggregated indicator.

The first indicator in the asset of the simplified balance sheet is line 1150 “Material outside current assets" This line of the balance sheet contains information on the residual value of fixed assets, as well as data on unfinished capital investments in fixed assets.

The next line “Intangible, financial and other non-current assets” reflects information on intangible assets, research and development results, exploration assets, profitable investments in material values, deferred tax assets and other non-current assets.

This line can combine information from eight regular balance lines at once: 1110, 1120, 1130, 1140, 1160, 1170, 1180 and 1190.

Please note: in the enlarged lines of the balance sheet, you must put the code of the indicator that has the greatest share in the composition of this indicator (clause 5 of Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

For example, if in the line “Intangible, financial and other non-current assets” the majority of the total indicators are represented by intangible assets, then it is necessary to enter code 1110, but if the results of research and development - then 1120.

How to fill out each of the lines of the simplified balance sheet is written in the section dedicated to the regular balance sheet, so here and further we will not review filling out these lines.

The next two lines: “Inventories”, “Cash and Cash Equivalents” both by name and line codes correspond to lines 1210 and 1250 of the standard balance sheet.

Next is the line “Financial and other current assets”. It is intended to reflect information about current assets, with the exception of inventories, cash and cash equivalents. Here they reflect the receivables of buyers, the amount of VAT on purchased values, cash and short-term financial investments (with a maturity not exceeding 12 months), as well as other current assets of the company.

Depending on the materiality of the indicator, this line may be assigned one of the codes: 1220 “VAT on acquired assets”, 1230 “Accounts receivable”, 1240 “Financial investments (except for cash equivalents)”, 1260 “Other current assets”.

In the last line of the balance sheet asset - 1600 “Balance” - enter the total amount of all balance sheet asset items.

The simplified balance sheet liability consists of six lines. The first line “Capital and reserves” indicates the aggregate data reflected in section. III “Capital and reserves” of the usual form of balance sheet.

The next two lines reflect information about long-term liabilities. Line 1410 “Long-term borrowed funds” indicates information about loans and borrowings whose repayment period exceeds 12 months.

Line 1450 “Other long-term liabilities” is intended to reflect all other liabilities whose maturity exceeds 12 months.

The next three lines are intended to reflect short-term liabilities (the maturity of which does not exceed 12 months).

In line 1510 “Short-term borrowed funds” enter data on loans and borrowings, and in line 1520 - accounts payable. For all other liabilities, line 1550 “Other short-term liabilities” is intended.

The last line of the liability balance sheet 1700 “Balance” indicates the amount of all liability items.

Let us give as an example the commonly used line codes for a balance sheet drawn up in a simplified form:

If your company needs to explain some indicators of the balance sheet and income statement, then you also need to draw up explanations for them. They need to provide only the most important information, without which it is impossible to evaluate financial condition your company. As financiers indicated in the Information “Accounting statements of small businesses”, it is advisable to indicate in the explanations, for example:

• provisions accounting policy, which are necessary to explain the procedure for the formation of balance sheet and income statement indicators (what method of accounting for income and expenses is used by the company; is deferred income tax taken into account along with current tax, facts of prospective changes in accounting policies or prospective recalculation when correcting significant errors, etc.). P.);
• data on significant facts of economic life that are not disclosed by the balance sheet and financial performance statements. This may be information about significant transactions with owners (founders), such as accruals and payments of dividends, contributions to authorized capital and so on.

It is better for the organization to consolidate its decision in its accounting policies.

Example. Filling out the balance sheet

The LLC, registered in 2016, applies a simplified taxation system.
The indicators of the accounting registers as of December 31, 2016 are shown in the table.

Balances (Kt - credit, Dt - debit) on the accounting accounts as of December 31, 2016

Since the company was registered in 2016, in the last two columns of each balance sheet form there are dashes instead of indicators.

We will give explanations on filling out balance lines.

Assets

Index lines 1110 The accountant defined “intangible assets” as follows: the credit balance of account 05 is subtracted from the debit balance of account 04.

In total we get 50,000 rubles. (100,000 rubles - 50,000 rubles). All values ​​on the balance sheet are in whole thousands, so line 1110 shows 50.

Index lines 1150“Fixed assets” is defined as follows: debit balance of account 01 - credit balance of account 02. Result - 400,000 rubles. (600,000 rub. - 200,000 rub.). 400 is recorded in the balance sheet.

IN line 1170“Financial investments” the debit balance of the account is entered 58 - 150 thousand rubles. (that is, it is considered that all investments are long-term).

Total for summary line 1170: 200 thousand rubles. (50 thousand rubles (line 1110) + 150 thousand rubles (line 1170)).

Now it’s the turn of current assets.

The value of line 1210 “Inventories” is defined as follows: debit balance of account 10 + debit balance of account 43. The result is 100 thousand rubles. (10 thousand rubles + 90 thousand rubles).

Index lines 1220“Value added tax on acquired assets” is equal to the debit balance of account 19, therefore the accountant added 10 thousand rubles to the balance sheet.

Index lines 1250“Cash and cash equivalents” was found by adding the debit balance of account 50 and the debit balance of account 51. The result is 265 thousand rubles. (15 thousand rubles + 250 thousand rubles). The line contains 265.

The remaining lines of column 4 are filled with dashes.

Thus, in a simplified balance sheet:

The cost of fixed assets is 400 thousand rubles. The accountant reflected it under the item “Tangible non-current assets”. The specified line code is 1150.

Intangible assets (50 thousand rubles) are shown in the line “Intangible, financial and other non-current assets”. This also includes financial investments (the accountant considered that they are all long-term) in the amount of 150 thousand rubles. The final line indicator is 200 thousand rubles. (50 thousand rubles + 150 thousand rubles). Since the share of financial investments in the indicator is greater than the share of intangible assets, the line code is set to 1170 (for the indicator “Financial investments”).

The “Inventories” line contains the same indicator that the accountant calculated for the general balance sheet form, since the rules for calculating and filling out this line are the same. That is, 100 thousand rubles are reflected in this line. And the code was set to 1210.

The line “Cash and cash equivalents” includes only cash in the amount of 265 thousand rubles. The line code is 1250.

Of the current assets that were not reflected in the above balance sheet lines, the value added tax remained, so the accountant entered its amount (6 thousand rubles) in the line “Financial and other current assets” (line code - 1260).

The final indicator of the asset division (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1250 and 1260.

Passive

And now the balance sheet liability.

The authorized and reserve capital, as well as retained earnings, are reflected in one line “Capital and reserves”.

The line amount is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is assigned to the indicator that has the largest share in the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

A special line is allocated for it, in which the code 1520 is entered.

Amount - 765 thousand rubles. turned out like this:

credit balance of account 60 + credit balance of account 62 + credit balance of account 69 + credit balance of account 70. Result - 765 thousand rubles. (150 thousand rubles + 500 thousand rubles + 100 thousand rubles + 15 thousand rubles).

In the remaining lines of column 3 of the liability there are dashes, since there are no indicators to fill out. In column 2 it is permissible to do the same.

Or you can specify the code corresponding to the indicator, which is what the accountant did. The total indicator of the liability section (line 1700) is equal to the sum of lines 1370 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 975 thousand rubles.

Small businesses can submit reports using simplified forms. They are given in Appendix No. 5 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

The main criteria for classifying firms as small businesses are the number of employees and the firm’s revenue over the last two years. The number of employees should not exceed 100 people per year, and revenue - 400 million per year (clause 1, article 4 Federal Law dated July 24, 2007 N 209-FZ).

Thus, small businesses can submit financial statements in a simplified manner, namely:

The procedure for filling out a balance sheet in a simplified form

You need to start filling out the balance from the header part, the so-called header. It contains all the same data as in the usual form: name of the company, type of activity, legal form or form of ownership. You can also draw up a simplified balance sheet in thousands or millions of rubles.

In the simplified form of the balance sheet, there are significantly fewer sections and indicators than in the standard form: five indicators in the asset and six in the liability. Their values ​​must be given for three years as of December 31.

The first indicator in the simplified balance sheet asset is line 1150 “Tangible non-current assets”. This line of the balance sheet contains information on the residual value of fixed assets, as well as data on unfinished capital investments in fixed assets.

The next line, “Intangible, financial and other non-current assets,” reflects information on intangible assets, research and development results, exploration assets, profitable investments in tangible assets, deferred tax assets and other non-current assets. This line can combine information from seven regular balance lines at once: 1110, 1120, 1130, 1140, 1160, 1180 and 1190.

Please note: in the enlarged lines of the balance sheet, you must put the code of the indicator that has the greatest share in this indicator (clause 5 of Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n).

For example, if in the line “Intangible, financial and other non-current assets” the majority of the total indicators are represented by intangible assets, then it is necessary to enter code 1110, but if the results of research and development - then 1120.

How to fill out each of the lines of the simplified balance sheet is written in the section dedicated to the regular balance sheet, so here and further we will not review filling out these lines.

The next two lines: “Inventories”, “Cash and cash equivalents” both by name and line codes correspond to lines 1210 and 1250 of the standard balance sheet.

Next is the line “Financial and other current assets”. It is intended to reflect information about current assets, with the exception of inventories, cash and cash equivalents. It reflects accounts receivable from customers, VAT amounts on purchased assets, cash and short-term financial investments (with a maturity not exceeding 12 months), as well as other current assets of the company.

Depending on the materiality of the indicator, this line may be assigned one of the codes: 1220 “VAT on acquired assets”, 1230 “Accounts receivable”, 1240 “Financial investments (except for cash equivalents)”, 1260 “Other current assets”.

In the last line of the balance sheet asset - 1600 "Balance" - enter the total amount of all balance sheet asset items.

The simplified balance sheet liability consists of six lines. The first line “Capital and reserves” indicates the aggregate data reflected in section. III "Capital and reserves" of the usual form of balance sheet.

The next two lines reflect information about long-term liabilities. Line 1410 “Long-term borrowed funds” indicates information about loans and borrowings whose repayment period exceeds 12 months.

In the last line of the liability balance 1700 "Balance" indicate the amount of all liability items.

If your company needs to explain some indicators of the balance sheet and income statement, then you also need to draw up explanations for them. They need to provide only the most important information, without which it is impossible to assess the financial condition of your company. As financiers indicated in the Information “Accounting statements of small businesses”, it is advisable to indicate in the explanations, for example:

Provisions of accounting policies that are necessary to explain the procedure for preparing the balance sheet and income statement (what method of accounting for income and expenses the company uses; whether deferred income tax is taken into account along with current tax, facts of prospective changes in accounting policies or prospective restatements when correcting significant errors and so on.);

Data on significant facts of economic life that are not disclosed by the balance sheet and income statement indicators. This may be information about significant transactions with owners (founders), such as accrual and payment of dividends, contributions to the authorized capital, etc.

Please note: small companies have the right, as before, to submit accounting (financial) statements in the usual forms. In this case, it is necessary to comply with the general requirements for accounting statements, which are established by PBU 4/99 “Accounting statements of an organization.”

Submission of simplified reporting forms is a right, not an obligation of firms. It is better to consolidate your decision in the accounting policy.

Example. Filling out the balance sheet

The LLC, registered in 2015, applies a simplified taxation system. The indicators of the accounting registers as of December 31, 2015 are shown in the table.

Table

Balances (Kt - credit, Dt - debit) on accounts
accounting as of December 31, 2015

Based on the available data, the accountant compiled a balance sheet for 2015 in a simplified form:

Since the company was registered in 2015, in the last two columns of each balance sheet form there are dashes instead of indicators.

We will give explanations on filling out balance lines.

Assets

Index lines 1110 The accountant defined “intangible assets” as follows: the credit balance of the account is subtracted from the debit balance of the account.

In total we get 96,660 rubles. (RUB 100,000 - RUB 3,340). All values ​​on the balance sheet are in whole thousands, so line 1110 shows 97.

Index lines 1150“Fixed assets” is defined as follows: debit account balance - account credit balance. Result - 579,960 rubles. (RUB 600,000 - RUB 20,040). 580 is recorded in the balance.

IN line 1170“Financial investments” the debit balance of the account is entered - 150 thousand rubles. (that is, it is considered that all investments are long-term).

Total for summary line 1100: 827 thousand rubles. (97 thousand rubles (line 1110) + 580 thousand rubles (line 1150) + 150 thousand rubles (line 1170)).

Now it’s the turn of current assets. The value of line 1210 "Inventories" is defined as follows: debit account balance + debit account balance. Result - 107 thousand rubles. (17 thousand rubles + 90 thousand rubles).

Index lines 1220“Value added tax on acquired assets” is equal to the debit balance of the account, so the accountant added 6 thousand rubles to the balance sheet.

Index lines 1250"Cash and cash equivalents" is found by adding the debit account balance and the debit account balance. Result - 265 thousand rubles. (15 thousand rubles + 250 thousand rubles). The line contains 265.

Summary result line 1200: 378 thousand rubles. (107 thousand rubles (line 1210) + 6 thousand rubles (line 1220) + 265 thousand rubles (line 1250)).

According to the final line 1600 the sum of the indicators of lines 1100 and 1200 is shown. That is, 1205 thousand rubles. (827 thousand rubles + 378 thousand rubles).

The remaining lines of column 4 are filled with dashes.

Thus, in a simplified balance sheet:

The cost of fixed assets is 580 thousand rubles. The accountant reflected it under the item “Tangible non-current assets”. The specified line code is 1150.

Intangible assets (97 thousand rubles) are shown in the line “Intangible, financial and other non-current assets”. This also includes financial investments (the accountant considered that they are all long-term) in the amount of 150 thousand rubles. The final line indicator is 247 thousand rubles. (97 thousand rubles + 150 thousand rubles). Since the share of financial investments in the indicator is greater than the share of intangible assets, the line code is set to 1170 (for the indicator “Financial investments”).

The “Inventories” line contains the same indicator that the accountant calculated for the general balance sheet form, since the rules for calculating and filling out this line are the same. That is, 107 thousand rubles are reflected in this line. And the code was set to 1210.

The line “Cash and cash equivalents” includes only cash in the amount of 265 thousand rubles. The line code is 1250.

Of the current assets that were not reflected in the above balance sheet lines, the value added tax remained, so the accountant entered its amount (6 thousand rubles) in the line “Financial and other current assets” (line code - 1260).

The final indicator of the asset division (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1250 and 1260.

Passive

And now the balance sheet liability. The authorized and reserve capital, as well as retained earnings, are reflected in one line “Capital and reserves”. The line amount is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is assigned to the indicator that has the largest share in the aggregated indicator. This is retained earnings. Therefore the line code is 1370.

account credit balance + account credit balance + account credit balance + account credit balance. Result - 995 thousand rubles. (150 thousand rubles + 506 thousand rubles + 89 thousand rubles + 250 thousand rubles).

In the remaining lines of column 3 of the liability there are dashes, since there are no indicators to fill out. In column 2 it is permissible to do the same. Or you can specify the code corresponding to the indicator, which is what the accountant did.

The total indicator of the liability section (line 1700) is equal to the sum of lines 1370 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines the value is 1205 thousand rubles. The balance is correct, which means the form can be considered filled out correctly.