Tip 1: Balance sheet: how to compile a table
Tip 1: Balance sheet: how to compile a table
The balance sheet is designed to reflect the full andreliable information about the assets and liabilities of the firm. In this regard, before you create the balance sheet, you need to check whether the accounting transactions reflected in the accounting period reflected how the turnover on analytical and synthetic accounts was formed. It is also necessary to carry out an inventory of property and the reformation of the balance sheet for the year.
1. Filling the lines.To compile a balance sheet correctly and fill its lines, you need to adopt Section IV of the Regulations for Accounting and Reporting 4/99. Commitments or assets of a firm that can not be determined for a specific line are reflected depending on their content and economic essence, despite the account on which they are accounted for. Example: account 76 instead of account 70 takes into account the deposited salary, but regardless of the account, its economic essence has not changed, so in the balance sheet it is the payable to the staff. The value of property is always reflected in thousands of rubles, in whole numbers. If the volumes are large, then the rows can be filled in millions. 2. Rounding of indicators. The type form has numbered rows. Where there is no number, you need to put the appropriate code (by order of the Ministry of Finance of the Russian Federation of November 14, 2003 No. 102n and Goskomstat of the Russian Federation of 14.11.03 No. 475). Those lines for which the code is not legally established are numbered independently. Also, a standard balance sheet or own form is being finalized. If there are no values, a dash is inserted. If some values become zero after rounding, a dash is also inserted. Those funds that are not reflected in the balance sheet due to rounding can be prescribed in the Explanatory Note. Uncovered loss (line 470) is prescribed in parentheses without the sign "-". 3. Comparability of indicators. In order to properly compile an accounting balance sheet, it is necessary to have comparable indicators at the beginning and end of the reporting period. The balances on the accounts are the basis for balancing. Indicators can be incommensurable in the event that for the last period the accounting policy of firm or norm of the legislation has been changed. The indicators for the reporting period are adjusted in accordance with the conditions for this year. Last year's balance does not change. And all adjustments are reflected in the Explanatory Note.
Tip 2: How to find the balance of accounts
In accounting, the balance isthe difference between the debit and the credit of a particular account. This indicator is used to identify balances for this type of economic assets for a certain period and is calculated in the preparation of a turnover balance sheet. In order to find the balance, you must first determine the nature of the account.
Instructions
1
Make a table that consists of 7 columns. The first is intended for the name of the account by which the calculation will be conducted. In the second and third, indicate the credit and debit balances on the accounts that are recorded in the accounting records at the beginning of the reporting period. The fourth and fifth columns indicate information on the turnover for the reporting period. The last two columns are used to enter data on the debit or credit of the calculated balance.
2
Determine the nature of the account you need to find balance. Active accounts are characterized by the fact thatthe receipt of funds for them is accounted for on a debit basis, and the outflow on a loan, while they characterize the state and change of economic means. Passive accounts are used to account for the state and change of sources of funds, in which the increase is recorded for credit, and the decrease for debit. Active-passive accounts reflect simultaneously properties of property and sources of formation.
3
Find balance for an active account. It is equal to the sum of debit balances and turnover, minus credit turnover. The received value is written to debit balance.
4
Calculate balance for a passive account that is equal to the amount of the loan balance and turnover minus the debit turnover and is reflected on the credit side of the table.
5
Calculate balance for active-passive account. Sum the balance of the balances and turns and subtract from the resulting amount the loan amount of balances and turns. If the indicator turned out to be positive, then it is recorded on a debit basis balance, if negative, then on the credit side without a minus.
6
Make up the revolving-balanceevery month to check the accuracy of the accounting records. Based on the results of this table, you can easily compile an annual balance sheet or other accounting report.
Tip 3: How to write an account
Accounting score implies a accounting position, reflected in the accounting. The score It is intended for the constant account of movement of each concrete group of means in monetary expression.
Instructions
1
Use to open or maintain an accounting scorebut a special accounting program. It should be provided in each organization.
2
Determine which score you will compose. All accounting scorebut are divided into: passive, active and active-passive.
3
Make the table and divide it into two sides: debit and credit. Reflect in the accounting scoree all business transactions that have been made for each day of operation of the enterprise. After all, it is the accounting score will be a document of storage of information, which as a result will need to be applied to other accounting documents. To do this, create separate scorebut for each specific object of the firm.
4
Enter and group into the accounting score property of the company. In this case, classify it: by sources of education, by placement and composition, by qualitative and homogeneous characteristics, expressed in natural, monetary or labor meters.
5
Remember that transactions that have been made by the company are recorded on the accounting scoreah as they accumulate. In turn, each of them can be recorded separately, but in the event that there were several homogeneous operations, you can reduce them to accumulative or group lists (according to the primary documents). In this way, you can reduce the number of entries available scoreOh.
6
Open a separate score for each type of property, transactions, as well as obligations. Then assign scoream digits, digital numbers and attach this data to each balance sheet item.
7
Make a double entry. After all, each operation should be reflected twice: in the debit of a single scorebut, at the same time, in the credit of the other - the interconnected scorebut in the same amount. Such a record may be indicated in different ways, and also depend on the form of accounting.
