How to work with the turnover balance sheet. Turnover statements for synthetic and analytical accounts

Each organization in the course of its activities has the obligation to provide data on its financial condition to the tax authorities. Distortion of indicators threatens the imposition of penalties and blocking of transactions in the bank, which, in turn, will lead to a decrease in net profit. In this regard, the most important operation before preparing reports and closing the month is to control the correct filling of accounting registers. One of the forms of control is the formation and review of the balance sheet for the analyzed period. But when considering it, you also need to be able to read the indicators from it.

The balance sheet is a report on the main performance indicators of the company. It generates data on movements in the enterprise, grouped by accounting accounts and sub-accounts for any arbitrarily selected period. As a rule, a complete accounting statement is created before closing the year to form a balance sheet.

Purpose and main goals of creating a balance sheet

1. Analysis of the financial and economic activities of the enterprise for making timely management decisions.
2. Checking the double entry method (all transactions in accounting are reflected in the debit of one account and the credit of another in the same amount). Example: Payment of VAT is reflected in debit 68 of account and credit 51.
3. Identifying arithmetic errors and inaccuracies.
4. Control over the correct distribution of amounts between accounting accounts.

Attention! When compiling SALT in 1c, the ability to automatically switch to the analysis of a specific account has been developed.

SALT structure

The balance sheet is a table generated that displays balances at the beginning and end of the selected period, as well as all turnover during a given period of time for all accounts used to reflect business transactions.

This blank form can be downloaded at the end of the article for free.

Varieties of WWS

Many companies use complex 1C software products to set up accounting. In it, the following forms of displaying the balance sheet can be distinguished:

Drawing up a table of synthetic accounts (code 0250) - a classic analysis of activity on synthetic accounts using the calculation method. The balance at the beginning of the period increases or decreases by turns and shows the balance at the end. The main method of checking: triple equality (for debit and credit, the initial and final balances, as well as turnover - the principle of double entry).

You can also make a statement broken down by subaccounts. For example, account 68 contains data on personal income tax, VAT, income tax and others.

Attention! A statement with code 0250 is often asked to be provided to the tax office upon request for documents in the event of a desk audit.

Filling example

• Sales of goods to the buyer (D62 K41) - 15000
• Wages transferred to employees (D70 K51) - 5000

Analytics analysis - SALT for a separately selected account. Allows you to more deeply study movements in certain operations, for example, wages.

Form of balance sheet for account 70:

Attention! When analyzing analytical accounts, equality between turnovers is not necessary.

The chess sheet is a type of synthetic accounting, filled out according to the business transactions log. Checkerboard is a table that displays debited accounts vertically and credited accounts horizontally. After filling out the statement, you need to calculate the total amount, which must be the same for any calculation.

Example of filling out a chess sheet

During the current period the following transactions were performed:

• Payment received from the buyer (D51 K62) - 20000
• The sale of goods to the buyer was made (D62 K41) - 15000
• Wages transferred to employees (D70 K51) - 5000

In work, a larger number of accounts are used, so this statement is rarely filled out manually, but it is convenient when using 1C.

Analysis of OCB indicators

1. In accounting, all accounts are divided into three categories:

• active;
• passive;
• active-passive.

  Important! Each account has certain rules for filling in when displaying business transactions. Thus, active accounts cannot have a credit balance at the beginning and end of the period.

  ​OSV in this case allows you to check the wiring, see possible errors and make corrections.

1. You need to know the rules for closing months in accounting when preparing quarterly and annual reports:

• At the end of each month, accounts for accounting expenses for farming and production (with the exception of work in progress) must be closed.
• Accounts 90 “Sales” and 91 “Other income and expenses” are not closed according to subaccounts, but in general should not have a balance.
  1c automatically closes the month, and SALT, in turn, makes it possible to identify unclosed accounts, which leads to distortion of information about the real financial position of the enterprise.

1. When preparing annual reports, summary data on the company's work is entered into the balance sheet. The balance sheet displays the final balance of all accounts, which saves time on preparing a balance sheet.
2. Drawing up the SALT allows you to compare data with a certificate of calculations from the tax inspectorate and timely determine existing debts on basic taxes (VAT, profit, etc.).
3. SALT allows you to calculate the profit of an enterprise: account 90 contains data on sales revenue, cost and VAT; all other income and expenses are reflected here, which in 1C can be automatically sorted by accounting and tax accounting and allocated amounts not subject to income tax. In addition, SALT contains totals for retained earnings.
4. SALT serves as an additional check for VAT deductions. When goods and services are received with VAT, suppliers issue invoices and when they are entered into 1C, the turnover on account 19 is closed. However, there are situations when an invoice has not been entered or delivery documents have not been submitted. The unclosed balance at the end of the VAT period makes it possible to see shortcomings.

Conclusion

The balance sheet is a convenient mechanism for high-quality and in-depth verification of transactions performed. Timely adoption of management decisions after the analysis of OCB makes it possible not only to adjust the data for drawing up a balance sheet, but also to increase the profit of the enterprise (for example, when identifying accounts receivable). Without drawing up this document, it is impossible to draw up basic reports that show all the activities of the enterprise. In addition, if the statement is read correctly, you can draw conclusions and make adjustments to accounting policies or minimize costs, and the automatic preparation of statements in 1C makes it possible to see the financial condition of the enterprise as a whole.

Turnover balance sheet– an accounting register designed to control transactions on accounting accounts and prepare financial statements.

In accounting slang, the balance sheet is called “turnover”.

What information does the balance sheet contain?

The balance sheet contains balances (remains) at the beginning and end of the period and debit and credit turnover for a given period for each accounting account (sub-account) used by the company.

How is the balance sheet formed?

The balance sheet, as a rule, is automatically generated by the accounting automation program used based on the transactions entered into the program (entries to accounting accounts).

How is the balance sheet prepared?

The form of the balance sheet is established by each company independently and approved by an appendix to the accounting policy for accounting purposes (clause 5 of article 10 of the Law “On Accounting”; clause 4 of PBU 1/2008).

The form of the balance sheet must contain the following details (clause 4 of article 10 of the Law “On Accounting”):

1) name – “Turnover balance sheet”;

2) the name of the company that compiled the balance sheet;

3) the period for which the balance sheet was compiled;

4) directly accounting data, which is reflected in the balance sheet;

5) the monetary measurement of accounting objects indicating the unit of measurement;

6) names of positions of persons responsible for maintaining the balance sheet;

7) signatures of the persons responsible for maintaining the balance sheet, indicating their surnames and initials or other details necessary to identify these persons.

The balance sheet is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature in the manner and within the time limits established by the accounting policy for accounting purposes (clause 6 of Article 10 of the Law “On Accounting”).

Corrections in the balance sheet must contain the dates of corrections, as well as the signatures of the persons responsible for maintaining this register, indicating their names and initials or other details necessary to identify these persons (Clause 8 of Article 10 of the Law “On Accounting” ).

Still have questions about accounting and taxes? Ask them on the accounting forum.

Balance sheet: details for an accountant

• Accounting for factoring companies attracting external financing

  Debts to the supplier. Payment order Revolving balance sheet Account/subaccount Debit Credit Balance... (bank) Payment of VAT debt Revolving balance sheet Account/subaccount Debit Credit Balance... debt to the supplier. Payment order Revolving balance sheet Account/subaccount Debit Credit Balance... debt to the supplier. Payment order Turnover balance sheet Account/subaccount Debit Credit Balance...

• Property owners demand accounting documents from management companies: is this legal?

  The MKD asked the management company for balance sheets for accounting accounts, bank accounts... the MKD asked the management company for balance sheets for accounting accounts, bank accounts... is not obliged to advertise accounting registers (turnover balance sheets) and primary documents (Bank statements...

• We use payment types in “1C: Accounting 8”

  Using an operation entered manually. In the balance sheet for account 68.04.1 ... how it works. Example. In the balance sheet, credit turnover by type of payment...

• Review of judicial practice on taxes and labor disputes from July 15 to August 15, 2019

  The court confirmed: the inspectorate has the right to request balance sheets when checking VAT deductions of the Company... to recognize as illegal the fine for failure to submit balance sheets and analysis of all accounts...

• Documents requested by the control and accounting body for conducting inspections of a budgetary institution

  When checking the annual report, request balance sheets for accounts? The control and accounting body... when conducting an audit of the annual report, request balance sheets for the accounts? Based on h...

• 6-NDFL in “1C: Salaries and personnel management 8”

  So that it looks like a balance sheet, and at the same time a positive balance...

• On-site inspections of tax authorities and required documents

  Employee time sheets); balance sheets by counterparties (annual and...

How to read a balance sheet(hereinafter referred to as OSV) and why is it needed? At first glance, such a statement is a set of numbers. But sometimes even a superficial analysis of SALT reveals errors in accounting.

Types of accounting accounts

In accounting theory, there are 3 types of accounts:

• active;
• passive;
• active-passive.

The totality of active account balances is the tangible and intangible assets (resources) of the organization. The balance of passive accounts shows the sources of formation of the organization's assets. And active-passive accounts - settlement accounts - can form both an asset and a liability on the balance sheet.

IMPORTANT! In the chart of accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n, accounts are grouped by sections, and not by asset or liability.

What does the analysis of the balance sheet show?

Analysis of SALT can help identify accounting errors. For example, it is necessary to carefully understand the situation if there is a credit balance on active accounts or, conversely, a debit balance on passive accounts. There are accounts that should not have a balance at all.

The information on the accounts contained in the SALT is reflected in our table. It will help you analyze the SALT for any account and identify doubtful points.

The following articles will help you understand the preparation of SALT for accounts 01, 60, 62:

The question is what is a balance sheet, worries many people not directly involved in accounting. Of course, you can use the well-known Internet encyclopedia, but the knowledge stored there is presented in a rather confusing form. In this article you can find a simple and accessible answer to every reader’s question.
So, the balance sheet is one of the most common forms of documentation in accounting. This is the document that is found in every enterprise, regardless of its type of activity and other parameters.

In simple terms, o-s statement is a document reflecting the status of various accounts on the first day of the month, quarter, year. The account balances as of the end of the previous accounting period, and income and expenses for this period are also reflected. The statement can be monthly, quarterly and annual - consolidated.

Turnover balance sheet, example form.

It is rightly said that the statement is one of the main documents in accounting. In fact, all transactions performed with the funds of a company or institution are entered into this document. Of course, such an important document cannot be compiled in any order. To compile statements, all-Russian accounting provisions are used, as well as the accounting policies established in the organization or region.

The balance sheet is created during the creation (registration) of an enterprise, and at this moment it is zero - that is, empty, without turnover on accounts.

• The amount of the authorized capital after registration of the enterprise is reflected in two documents: debit of account 75 and 80.
• The authorized capital of an enterprise is formed from these resources - money, fixed assets and goods and materials.
• Funds entered into the statement of accounts are registered in many categories, such as materials (debit 10 of the accounting account), goods (41 accounts), funds (01) and intangible assets (04).
• Since all transactions are reflected in both debit and credit, any, even small, discrepancy in data indicates that an error was made somewhere in the statement.

So, to summarize, we can say that the statement shows the balances of funds in all accounts and accounts of the enterprise, loan turnover and for the required period. Also, the balance sheet is the main document for filling out many tax documents, such as the annual financial report, which includes forms: balance sheet of the institution, changes

Using the Account balance sheet report, you can create a register that will contain information about balances at the beginning, debit and credit turnover, and balances at the end of the specified period for the selected non-cash account.
To compile such a register in the form of a report (menu Reports -> Account balance sheet), you should indicate the period for compiling the register, the organization for which the register is being compiled, the accounting account for which you want to generate a balance sheet, and click on the button. By default, the data in the report is provided with details for each analytical section opened on the account. In the example given (Fig. 1-110), the register is compiled according to account 51 “Current accounts”, on which, in accordance with the settings of the chart of accounts, records are kept in the context of current accounts and types of cash flows. For the second subconto, the Turnovers Only attribute is set in the settings, so the system does not support storing the balance by subconto for this analytical section. Accordingly, this data is not in the report.
To obtain more detailed information on the subconto, double-click with the left mouse button on the line with the analytical accounting object of interest. The Account Card report is displayed on the screen, containing all transactions with this object on the account for the period to which the generated balance sheet relates.


Account Analysis
Using the Account Analysis report, you can generate a register that will contain information about the turnover of the non-cash account with other accounting accounts for a specified period, as well as balances at the beginning and end of this period.
To compile such a register in the form of a report (menu Reports -> Account Analysis), you should indicate the period for compiling the register, the accounting account for non-cash funds for which you want to perform the analysis, the organization to which the data relates, and click on the button. By default, the data in the report is presented without detailed data on corresponding subaccounts, subaccount values, etc. (Fig. 1-111).
For practical purposes, such a report is not informative enough. Setting up report parameters to obtain more detailed information is done using an auxiliary form that can be opened by clicking the button.

Rice. 1-111. Analysis of account 51 without data detailing
On the General tab it is indicated (Figure 1-112):
sign of additional data grouping;
a sign of additional detailing of data on correspondent accounts;
flag for outputting data in foreign currency (available for accounts 52 “Currency accounts”, 55.21 “Letters of credit (in foreign currency)”, etc., i.e. accounts with the flag for supporting currency accounting).

F Setting X 1 ¦ General j Legalization of account Legalization of correspondent accounts Selection Account: |51 M Period from: (01022008 ;1L| to: (29 02 2008 |p 0 sales [ White acacia Show turnover Period: |For the period)Ў( E "By subaccounts and subaccounts of correspondent accounts* Output data O Expanded balance Data by currencies L: Data by quantity 1 QIC Close;?.: j
Rice. 1-112. Setting up the Account Analysis report 51. General tab
By default, turnover is shown for the period as a whole. In the Period attribute, you can set the mode for additional grouping of subtotals: by day, by week, by month, etc.
Checkbox For subaccounts and subaccounts corr. accounts sets a mode in which turnovers with corresponding accounts will be additionally detailed by subaccounts, as well as by subaccounts, if such detailing is provided for in the report settings on the Correspondence Detailing tab. accounts.
Data detail rules for the analyzed account are set on the Account Details tab.
If this is necessary, on the Selection tab you can set the criteria that the analytical accounting data included in the report for the analyzed account must satisfy.

In Fig. 1-113 shows an example of a report Analysis of account 51 with detailed data on subaccounts of corresponding accounts.