Filling out the balance sheet. Accounting statements: forms Balance sheet of an enterprise sample

Balance sheet (form 1): form - 2015

No later than March 31, the Federal Tax Service and statistics departments are expecting companies’ financial statements for 2015. How to fill out the balance sheet (form 1) form - 2015, we will analyze in this article and tell you what information to provide when filling out form No. 1 (Balance Sheet)

Balance sheet (form 1) form - 2015 with line codes

Annual financial statements must be submitted to the tax office and the statistics department no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation, part 2, article 18 of the Federal Law of December 6, 2011 No. 402 -FZ). Accounting statements for 2015 - no later than March 31, 2016.

The standard form of the balance sheet (form 1) was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

The lines of the balance sheet, which are submitted to the statistics department and the tax office, must be numbered.

Please note: small businesses that conduct accounting in a simplified manner reflect aggregated indicators in the balance sheet, which include several indicators. In this case, the line code is set according to the indicator that is larger in value than others included in this line.

You can download the balance sheet (form 1) form - 2015 with line codes.

Here we will look at filling out a balance using a specific example.

Balance sheet (form 1) form - 2015: example of filling

Let's fill out the balance sheet (form 1) form - 2015, using a practical situation.

Example
Alpha LLC is engaged in the production of building materials.

Let us present the data from the accounting registers of Alpha LLC as of December 31, 2015, and based on these indicators we will draw up a balance sheet for 2015. The columns “As of December 31, 2014” and “As of December 31, 2013” ​​are filled in according to accounting data for the previous year and for the year preceding the previous one.

Filling out the balance sheet begins with the “Asset” section.

First, fill in the lines of Section I “Non-current assets”.

In 2015, Alpha LLC had an intangible asset created on its own balance sheet. This is a construction mixture production technology patented in accordance with the established procedure. Its cost, taking into account all actual expenses incurred, is 90,000 rubles. (debit balance of account 04). The accumulated depreciation on this intangible asset is RUB 22,000. (balance on account credit 05). The indicator for line 1110 “Intangible assets” is RUB 68,000. (90,000 rub. - 22,000 rub.).

The initial cost of the organization's fixed assets at the end of the reporting period is 690,000 rubles. (debit balance of account 01 “Fixed assets”). The amount of depreciation accrued as of December 31, 2015 (credit balance of account 02) is equal to RUB 85,000. The indicator for line 1150 “Fixed assets” is RUB 605,000. (RUB 690,000 - RUB 85,000).

In December 2015, Alpha LLC acquired a cash register. It has not yet been registered in the prescribed manner and has not been put into operation, therefore it is listed on account 08. The cost of the cash register (debit balance of account 08) is 15,000 rubles. This indicator is also reflected in line 1150 “Fixed assets”.

Thus, the indicator of line 1150 “Fixed assets” will be 620,000 rubles. (RUB 605,000 + RUB 15,000).

In 2015, Alpha LLC bought shares of another organization for a total amount of 200,000 rubles. This amount is listed in the debit of account 58-1 and is reflected in line 1170 “Financial investments”.

The debit balance in account 09 “Deferred tax assets” at the end of 2015 is equal to 8,000 rubles. This is the indicator for line 1180 of the balance sheet.

Line 1100 “Total for Section I” reflects the value of all non-current assets of Alpha LLC:
68,000 rub. + 620,000 rub. + 200,000 rub. + 8000 rub. = 896,000 rub.

Then section II “Current assets” is filled out.

In the debit of the accounts for materials and production costs of Alpha LLC, the following balances are listed:

— 10 “Materials” — 19,230 rubles;
— 20 “Main production” — 57,650 rubles;
— 43 “Finished products” — 93,170 rubles;
— 44 “Sales expenses” — 26,890 rubles;
— 97 “Future expenses” — 10,300 rub.

Line 1210 of the balance sheet of Alpha LLC reflects (taking into account rounding) the debit balance of account 10 (19,000 rubles), the sum of debit balances on accounts 20 and 44 (85,000 rubles), the balance of account 43 (93,000 rubles) and account balance 97 (RUB 10,000).

The indicator on line 1210 of the balance sheet is equal to the sum of the cost of inventories and expenses in work in progress of Alpha LLC:
19,000 rub. + 85,000 rub. + 93,000 rub. + 10,000 rub. = 207,000 rub.

Debit balance of account 19 (the amount of “input” VAT on values ​​purchased as of December 31, 2015, for which the invoice was issued improperly) - 6949 rubles. When filling out line 1220 of the balance sheet, the accountant rounds this amount to 7,000 rubles.

The accounting accounts of Alpha LLC do not include amounts of long-term receivables from third-party organizations. But in December 2013, Alpha LLC issued a loan to one of the employees to purchase a car in the amount of 90,000 rubles. for a period of three years. In 2015, the loan was repaid in the amount of RUB 30,000. Therefore, the balance of account 73 “Settlements with personnel for other operations” as of December 31, 2015 is 60,000 rubles.

At the end of 2015, the accounting records of Alpha LLC included the following amounts of short-term receivables:
— advances issued to suppliers (debit balance on account 60 subaccount “Advances issued”) in the amount of 49,000 rubles;
— construction materials not paid for by buyers (debit balance on account 62 subaccount “Settlements for shipped products”) in the amount of 87,000 rubles.

The indicator on line 1230 is formed as the sum of all receivables:
60,000 rub. + 49,000 rub. + 87,000 rub. = 196,000 rub.

The balance of funds on the current account of Alpha LLC (balance on the debit of account 51) is RUB 758,000. The balance of cash in the cash register as of December 31, 2015 is 40,000 rubles. Alpha LLC did not open foreign currency accounts.

Since Alfa LLC does not have any monetary documents, funds in special bank accounts, or the balance on account 57 “Transfers in transit” at the end of 2015, the line indicator 1250 is equal to the sum of the balance of funds on the current account and at the cash desk (account 50 and 51).

The line 1200 indicator is formed as the sum of the indicators in section II of the balance sheet:
line 1210 + line 1220 + line 1230 + line 1250 = line 1200, or 207,000 rubles. + 7000 rub. + 196,000 rub. + 798,000 rub. = 1,208,000 rub.

Now you can summarize all the organization’s assets as of the reporting date. Line 1600 reflects the sum of the total lines of section I and section II:
line 1100 + line 1200 = line 1600, or 896,000 rubles. + 1,208,000 rub. = 2,104,000 rub.

After this, the “Liabilities” section of the balance sheet is filled out.

First, the indicators of Section III “Capital and Reserves” are reflected.

The authorized capital of Alpha LLC is 20,000 rubles. In 2015, no changes were made to the constituent documents. On line 1310, the accountant of Alpha LLC showed the account credit balance of 80 - 20,000 rubles.

According to the constituent documents and accounting policies, Alpha LLC voluntarily forms reserve capital. The amount of reserve capital of Alpha LLC is 5,000 rubles. (credit balance of account 82). This amount is indicated on line 1360.

Line 1370 reflects the amount of retained earnings of Alpha LLC as of December 31, 2015 - the credit balance of account 84 “Retained earnings (uncovered loss).” This amount is 180,000 rubles.

Line 1300 summarizes the results for Section III of the balance sheet:
20,000 rub. + 5000 rub. + 180,000 rub. = 205,000 rub.

In 2013, Alpha LLC received a bank loan for a period of three years. At the end of 2015, the amount of the outstanding loan amounted to RUB 550,000. (credit balance of account 67). This amount is reflected on line 1410 of the balance sheet.

The credit balance of account 77 (ONO) is equal to 8,000 rubles. This is the indicator of line 1420 of the balance sheet.

Line 1400 reflects the total amount of long-term liabilities of Alpha LLC:
550,000 rub. + 8000 rub. = 558,000 rub.

Then fill out Section V “Short-term liabilities”

In December 2015, the bank issued a short-term loan to Alfa LLC for a period of three months for the purchase of fixed assets in the amount of 150,000 rubles. This is the credit balance of account 66 “Settlements for short-term loans and borrowings.” The loan amount is reflected on line 1510.

Line 1520 reflects the amounts of accounts payable of Alpha LLC:

— debt to suppliers (credit balance of account 60) — 268,000 rubles;
- the amount of accrued but not paid wages to employees as of December 31, 2015 (credit balance of account 70) - 442,000 rubles;
- the amount of contributions accrued but not transferred to the budget as of December 31, 2015 for compulsory pension insurance, compulsory health insurance and social insurance (credit balance of account 69) - 163,000 rubles;
- the amount of property tax, VAT and income tax accrued but not transferred to the budget as of December 31, 2015 - RUB 105,000;
— the amount of advances received from customers (credit balance of account 62 subaccounts “Advances received”) — 213,000 rubles.

Line 1520 reflects the total amount of short-term accounts payable:
268,000 rub. + 442,000 rub. + 163,000 rub. + 105,000 rub. + 213,000 rub. = 1,191,000 rub.

Thus, the total line 1500 of section V reflects the amount of short-term liabilities of Alpha LLC - 1,341,000 rubles. (RUB 150,000 + RUB 1,191,000).

Line 1700 reflects the amount of all liabilities (capitals, liabilities and reserves) of Alpha LLC. It must be equal to the amount of the organization’s assets and is calculated as follows:
line 1300 + line 1400 + line 1500 = line 1700, or 205,000 rubles. + 558,000 rub. + 1,341,000 rub. = 2,104,000 rub.

Balance sheet (form 1) form - 2015: sample filling

The balance sheet filled out according to the example data - 2015 should be the same as in the sample.

The general form of the balance sheet is given in Appendix No. 1 to Order No. 66n.

The balance sheet in its general form has columns in which the following indicators are given for each item:

As of December 31 of the previous year (when filling out the balance sheet for 2015 - as of December 31, 2014);

As of December 31 of the year preceding the previous one (when filling out the balance sheet for 2015 - as of December 31, 2013).

Column 1 of the balance sheet is intended to indicate the number of the corresponding explanation to the balance sheet (if an explanatory note is drawn up).

Organizations add column 3 independently to enter the line code in it.

The balance sheet contains two parts - assets and liabilities, which must be equal to each other.

The asset reflects the amount of non-current and current assets, and the liability - the amount of equity capital and borrowed funds, as well as accounts payable.

Section I. Non-current assets

Intangible assets. The residual value of intangible assets is reflected on line 1110. Clause 3 of PBU 14/2007 “Accounting for intangible assets”, approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n, allows you to find out what belongs to this group. Thus, in order to accept an object for accounting as an intangible asset, it is necessary that the following conditions be simultaneously met:

The object is capable of generating economic benefits in the future, and the organization has the right to receive them;

An object can be separated or separated (identified) from other assets;

The object is intended to be used for a long time, that is, it exceeds 12 months;

It is possible to reliably determine the actual (initial) cost of the object;

The object has no material form.

For example, if the specified conditions are met, intangible assets include works of science, literature and art, programs for electronic computers, inventions, utility models, selection achievements, production secrets (know-how), trademarks and service marks. Intangible assets also take into account business reputation arising in connection with the purchase of an enterprise as a property complex (in whole or part thereof).

Intangible assets do not include expenses associated with the formation of a legal entity (organizational expenses), intellectual and business qualities of the organization’s personnel, their qualifications and ability to work (clause 4 of PBU 14/2007).

Results of research and development. Research and development expenses recorded on account 04 “Intangible assets” are reflected on line 1120.

Intangible and tangible search assets. These two indicators are given in lines numbered 1130 and 1140. They are intended for organizations - users of subsoil to reflect information on the costs of developing natural resources (PBU 24/2011 “Accounting for the costs of developing natural resources”, approved by Order of the Ministry of Finance of Russia dated 06.10.2011 N 125n).

Fixed assets. For depreciable objects, the residual value of fixed assets is recorded in line 1150. If we are talking about non-depreciable property, then the line indicates its original cost.

Assets classified as fixed assets must comply with the conditions of clause 4 of PBU 6/01 “Accounting for fixed assets”, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n.

Objects must be owned by the organization or have the right of operational management or economic management. It is also allowed to include property received under a leasing agreement as fixed assets if it is taken into account on the balance sheet of the lessee.

Objects subject to mandatory state registration of property rights are considered fixed assets from the moment they are registered, that is, like all other objects. The fact that documents are submitted to the appropriate authority does not matter.

In Sect. Form I of the balance sheet does not have the line “Construction in progress”. The question arises: under what balance sheet item should expenses for the construction of real estate be reflected? The answer is on line 1150 “Fixed assets”. This is stated in paragraph 20 of PBU 4/99, approved by Order of the Ministry of Finance of Russia dated July 6, 1999 N 43n. It’s best to add the decoding line “Unfinished construction” to line 1150, according to which you can record the named expenses.

Profitable investments in material assets. Data on profitable investments in material assets corresponds to line indicator 1160. This is the residual value of property intended for rent (leasing) and accounted for in the account. If the property was first used for production and management needs, but was later leased out, it must be reflected in a separate subaccount of the account as part of fixed assets. This is due to the fact that the transfer of the value of fixed assets into profitable investments and back is not provided for in accounting (Letter of the Federal Tax Service of Russia dated May 19, 2005 N GV-6-21/418@).

Financial investments. For long-term financial investments, that is, with a circulation period of more than a year, line 1170 is allocated (for short-term ones - line 1240 of section II “Current assets”). Investments in subsidiaries, affiliates and other companies are also shown here. Financial investments are taken into account in the amount spent on their acquisition.

The cost of own shares purchased from shareholders for resale or cancellation, and interest-free loans issued to employees are not considered financial investments (clause 3 of PBU 19/02 “Accounting for financial investments”, approved by Order of the Ministry of Finance of Russia dated December 10, 2002 N 126n). For the first indicator, line 1320 is provided. The second indicator is reflected as part of accounts receivable, namely, long-term loans are shown on line 1190, short-term loans - on line 1230.

Deferred tax assets. Line 1180 “Deferred tax assets” is filled in by income tax payers. Since “simplified people” are not included in their number, it must be marked with a dash.

Other noncurrent assets. Here (line 1190) shows data on non-current assets that are not reflected in other lines of section. I balance sheet.

Section II. Current assets

Inventories. The cost of inventories is reflected on line 1210. Previously, this indicator had to be deciphered. In the current form, decryption is not required. However, it is needed if the indicators included in line 1210 are significant. In this case, you should add decryption lines, for example:

Raw materials and materials;

Costs in work in progress;

Finished products and goods for resale;

Goods shipped, etc.

Value added tax on purchased assets.“Simplers” can fill out this line with code 1220 if, according to the organization’s accounting policy, the amounts of “input” VAT are reflected in account 19 “Value added tax on acquired assets.”

Accounts receivable. This line 1230 is intended for short-term receivables, that is, repayment of which is expected within 12 months after the reporting date.

Financial investments (excluding cash equivalents). For these assets, line 1240 is provided, which, in particular, shows loans provided by the organization for a period of less than 12 months.

If you are determining the current market value of financial investments, use all sources of information available to you, including data from foreign organized markets or trade organizers. Such recommendations are contained in the Letter of the Ministry of Finance of Russia dated January 29, 2009, 02/07/18/01. If at the reporting date you cannot determine the market value of a previously assessed object, reflect it at the cost of the last assessment.

Cash and cash equivalents. To fill out the line, you need to sum up the value of cash equivalents (the balance of the corresponding subaccounts of the account) and the balances of cash accounts (50 "Cash", 51 "Cash accounts", 52 "Currency accounts", 55 "Special accounts in banks" and 57 "Transfers to path").

The concept of cash equivalents, we recall, is contained in the Accounting Regulations “Cash Flow Statement” (PBU 23/2011), approved by Order of the Ministry of Finance of Russia dated 02.02.2011 N 11n. Cash equivalents may include, for example, demand deposits opened with credit institutions.

Other current assets. Here (line 1260) shows data on current assets that are not reflected in other lines of section. II balance.

Section III. Capital and reserves

Authorized capital (share capital, authorized capital, contributions of partners).

Line 1310 of the balance sheet reflects the amount of the company's authorized capital. It must coincide with the amount of the authorized capital, which is recorded in the constituent documents of the company.

Own shares purchased from shareholders. We have already said that if an organization purchased its own shares (shares of founders) in the authorized capital not for sale, then their value is entered in line 1320. Such shares are supposed to be canceled, which automatically leads to a decrease in the authorized capital, therefore the indicator in this line is given as a negative value in brackets. But if own shares are repurchased and resold, they are already considered an asset and their value must be entered in line 1260 “Other current assets.”

Revaluation of non-current assets. This line is assigned the number 1340 (there is no indicator for line number 1330). It shows the additional valuation of fixed assets and intangible assets, which is taken into account in account 83 “Additional capital”.

Additional capital (without revaluation). The amounts of additional capital are reflected on line 1350. Note that the indicator for this line is taken without taking into account the amounts of revaluation, which should be reflected in the line above.

Reserve capital. The balance of the reserve fund is indicated on line 1360. This reflects both reserves formed as required by law and reserves created in accordance with the constituent documents. Decoding is required only if the indicators are significant.

Retained earnings (uncovered loss). Retained earnings accumulated for all years, including the reporting one, are shown in line 1370. It also reflects the uncovered loss (only this amount is enclosed in brackets).

The components of the indicator (profit (loss) for the reporting year and (or) for previous periods) can be written down in additional lines, that is, a breakdown can be made based on the financial results obtained (profit/loss), as well as for all years of the company’s activity.

Section IV. long term duties

Borrowed funds. Line 1410 is reserved for the debt of the organization itself on long-term (with a repayment period of more than 12 months as of December 31, 2015) loans and credits.

Deferred tax liabilities. Line 1420 is filled in by income tax payers. “Simplers” are not included in their number, so they put a dash in this line.

Estimated liabilities. The specified line 1430 is filled in if the organization recognizes estimated liabilities in accounting in accordance with the Accounting Regulations “Estimated Liabilities, Contingent Liabilities and Contingent Assets” (PBU 8/2010), approved by Order of the Ministry of Finance of Russia dated December 13, 2010 N 167n. Let us remind you that small businesses, which are the majority of “simplified” ones, may not apply this PBU.

Other obligations. Here (line 1450) others are shown that are not reflected in other lines of section. IV balance. Please note that Order No. 66n does not provide an indicator for line 1440.

Section V. Current liabilities

Borrowed funds. Line 1510 indicates debt on short-term loans and borrowings taken out for a period of no more than 12 months. In this case, the amount should be reflected taking into account interest due at the end of the reporting period.

Accounts payable. The total amount of accounts payable is recorded in line 1520. And this should only be short-term debt.

Please note that there is no separate line for debt to participants (founders) for payment of income. The amount of such debt should be included here and deciphered on a separate line, since this indicator is always significant.

Revenue of the future periods. Line 1530 is filled in when the accounting provisions provide for the recognition of this accounting object. For example, if your organization receives budget funds or targeted funding. Such funds are precisely subject to accounting as part of deferred income in accounts 98 “Deferred Income” and 86 “Targeted Financing” (clauses 9 and 20 of the Accounting Regulations “Accounting for State Aid” (PBU 13/2000), approved Order of the Ministry of Finance of Russia dated October 16, 2000 N 92n).

Estimated liabilities. The explanations that we gave for line 1430 apply here: line 1540 is filled out if the company recognizes estimated liabilities in its accounting. Only line 1430 reflects long-term liabilities, and line 1540 - short-term liabilities.

Other obligations. Line 1550 shows others that are not reflected in other lines of section. V balance.

So, we have looked at the balance sheet items.

Now we offer a diagram that will help determine its indicators (we denote the debit and credit balances of the accounting accounts as Dt and Kt, respectively).

Section I "Non-current assets"

Line 1110 "Intangible assets"= Dt (without R&D expenses) - Kt.

Line 1120 "Results of research and development"= Dt (analytical account for accounting for R&D expenses).

Line 1130 "Intangible Exploration Assets"= Дт (analytical account of expenses for intangible search costs).

Line 1140 "Tangible Search Assets"= Dt (analytical account of expenses for material search costs).

Line 1150 "Fixed assets" = Dt - Kt + Dt (analytical account of expenses for construction in progress).

Line 1160 "Profitable investments in material assets"= Dt - Kt (analytical account for accounting for depreciation of property related to profitable investments).

Line 1170 "Financial investments"= Dt + Dt, sub-account "Deposit accounts", + Dt, sub-account "Settlements for loans provided" (analytical accounts for long-term financial investments), - Kt (analytical account for accounting for reserves for long-term financial investments).

Line 1180 "Deferred tax assets"= Dt.

Line 1190 "Other non-current assets"= value of non-current assets not taken into account in other indicators Sec. I balance sheet.

Line 1100 "Total for Section I"= sum of line indicators 1110 - 1190.

Section II "Current assets"

Line 1210 "Inventories"= sum of debit account balances , , , , , , , , , + Dt - Kt + Dt + Dt (or Dt - Kt) - Kt + Dt (analytical expense account with a write-off period of less than 12 months).

Line 1220 "VAT on purchased assets"= Dt.

Line 1230 "Accounts receivable"= Dt + Dt + Dt + Dt + Dt + Dt + Dt (except for interest-bearing loans) + Dt + Dt - Kt.

Line 1240 "Financial investments (except for cash equivalents)"= Dt + Dt, sub-account "Deposit accounts", + Dt, sub-account "Settlements for loans provided" (analytical accounts for short-term financial investments), - Kt (analytical account for accounting for reserves for short-term financial investments).

Line 1250 "Cash and cash equivalents"= Dt + Dt + + Dt + Dt + Dt - Dt, subaccount “Deposit accounts” (analytical accounts for accounting for financial investments).

Line 1260 "Other current assets"= value of current assets not included in other indicators in section. II balance sheet.

Line 1200 "Total for Section II"= sum of line indicators 1210 - 1260.

Line 1600 "Balance"= line indicator 1100 + line indicator 1200.

Section III "Capital and reserves"

Line 1310 "Authorized capital (share capital, authorized capital, contributions of partners)"= Kt.

Line 1320 "Own shares purchased from shareholders"= Dt. Enclose the indicator in parentheses.

Line 1340 "Revaluation of non-current assets"= Kt (analytical account for accounting for amounts of additional valuation of fixed assets and intangible assets).

Line 1350 "Additional capital (without revaluation)"= Kt (except for the amounts of additional valuation of fixed assets and intangible assets).

Line 1360 "Reserve capital"= Kt.

Line 1370 "Retained earnings (uncovered loss)"= Kt (Dt). If the debit balance is negative (that is, there is a loss), enclose it in brackets.

Line 1300 "Total for Section III"= sum of the indicators of lines 1310 - 1370. If the result is negative (if there are negative indicators for lines 1320 and 1370), show it in parentheses.

Section IV "Long-term liabilities"

Line 1410 "Borrowed funds"= Kt. In this case, accrued interest, the maturity of which as of the reporting date is less than 12 months, should be excluded and reflected on line 1510 (preferably with a breakdown).

Line 1420 "Deferred tax liabilities"= Kt.

Line 1430 "Estimated liabilities"= Kt (only estimated liabilities with a maturity period of more than 12 months after the reporting date).

Line 1450 "Other obligations"= long-term debt that is not included in other indicators in section. IV balance sheet.

Line 1400 "Total for Section IV"= the sum of the indicators of the above lines 1410 - 1450.

Section V "Short-term liabilities"

Line 1510 "Borrowed funds"= Kt + Kt (in terms of accrued interest, the repayment period of which as of the reporting date is not more than 12 months).

Line 1520 "Accounts payable"= Kt + Kt + Kt + Kt + Kt + Kt + Kt + Kt + Kt. In this case, take into account only short-term debt.

Line 1530 "Deferred income"= Kt + Kt in terms of targeted budget financing, grants, technical assistance, etc.

Line 1540 "Estimated liabilities"= Kt (only estimated liabilities with a maturity date of no more than 12 months after the reporting date).

Line 1550 "Other obligations"= amounts of debt on short-term obligations not taken into account when determining other indicators Sec. V balance.

Line 1500 "Total for Section V"= sum of line indicators 1510 - 1550.

Line 1700 "Balance"= row indicators 1300 + 1400 + 1500.

If all business transactions are reflected correctly and correctly transferred to the balance sheet, the indicators of lines 1600 and 1700 will coincide. If this equality is not observed, an error has been made somewhere. Then you need to check, recalculate and adjust the entered data.

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
OOO

Balance	Amount, rub.	Balance	Amount, rub.

Many Russian companies are required to provide the Federal Tax Service with a balance sheet. This document includes figures reflecting business turnover, expenses, and liabilities. Therefore, the balance sheet is the most important source of information indicating the level of efficiency of the enterprise. How should this document be compiled? What might sample balance sheets look like?

What is a balance sheet?

First, let's look at some theoretical issues. So, before examining samples of balance sheets, it is useful to consider the essence of this phenomenon. The term in question most often refers to a methodology for grouping and classifying information that reflects the property assets of an organization in financial terms.

The balance sheet, as a rule, has 2 sections - assets and liabilities. The first reflects property distributed by structure and location, the second classifies it based on its sources. The balance sheet is provided at the end of the year.

Is it necessary to prepare a balance sheet?

In general, it is a must. Drawing up a balance sheet for Russian enterprises is a procedure enshrined in legislation. An exception is established for individual entrepreneurs - provided that entrepreneurs maintain a book of income and expenses. Enterprises registered as LLCs must provide a balance sheet, even if they operate using the simplified tax system.

Balance forms

The key document is legally defined by which the company must report in terms of accounting indicators to the state - form 0710001, corresponding to OKUD. Or, as accountants often informally call it, Form 1. The balance sheet, a sample of which we will consider in the article, can also be complete or simplified. Based on what criteria can an enterprise choose the first or second reporting option?

Which form to choose: full or simplified?

Strictly speaking, the choice does not depend on the preferences of the organization’s management, but on the provisions of the law. Therefore, the main thing is to interpret them correctly in order to then fill out the correct balance sheet form. Of course, the company in any case can choose a complete scheme for compiling the appropriate type of reporting. But working with Form 1 in this version is characterized by incomparably greater labor intensity than when choosing a simplified document. Firms, therefore, whenever possible, strive to work according to the second, simpler scheme. But for this they must meet a number of criteria:

• the share of the company's authorized capital owned by legal entities should not exceed 25%;
• the average number of employees per year should not exceed 100 people;
• The company's revenue should not exceed 400 million rubles. in a year.

Only if the noted points are met, the company can send a simplified balance sheet to the Federal Tax Service. We will look at a sample of filling out reports in this format a little later. Now we will study the specifics of drawing up Form 1 in its full version. Let's agree that we have to draw up a balance sheet for the year. The sample for filling out the corresponding document for other reporting periods (quarter, half-year and 9 months) will generally be characterized by a similar structure.

Balance Sheet Requirements

Before studying the actual algorithm for compiling the required reporting to the Federal Tax Service, we will consider some legislative nuances regarding the requirements for documents of this type.

Thus, many lawyers recommend paying attention to the following requirement: the balance sheet must include information reflecting the activities of all structures of the legal entity, including branches and representative offices in any locality. Another important requirement is that if the balance sheet is submitted by an LLC, then the figures reflected in the document must be approved at a general meeting of the company’s owners. Form 1 must be supplemented with audit reports if it is provided by joint stock companies, banks or insurance organizations.

Let us now study a sample of filling out a balance sheet. Let's start with a scheme that assumes the use of the full version of Form 1.

Important Attributes

Thus, consideration of the algorithm of necessary actions can begin with studying the specifics of filling out the very first lines of the document. The heading of Form 1 should indicate the date of its preparation - December 31 of the year for which the reports are submitted. After this, you must indicate the full name of the company, the specifics of its activities, the legal form and type of ownership of the organization. Next you need to decide on the unit of measurement for financial indicators. The best option is thousands of rubles. The adjacent option needs to be emphasized. You should indicate the correct location of the company, and also pay attention to indicating the necessary codes.

Let us agree that the balance sheet in our example is filled out by the management of a new company operating as an LLC using the simplified tax system.

Algorithm for filling out the balance in full: asset

First of all, we fill out the asset.

Column 1 should not be filled out by all enterprises - only those that form Therefore, you can put a dash in it. After that we move on to the lines. They must be filled out very carefully.

Line 1110 records the difference between two balances - the debit of account 04 and the credit of account 05. Do not forget that we enter the values ​​in thousands of rubles. That is, if the corresponding indicator is 140,000, then in line 1110 we write 140.

Line 1170 should include data corresponding to the debit balance of account 58.

Item 1100 summarizes the total for lines 1110, 1150, and 1170. It is useful to double-check the numbers before adding.

In paragraph 1220, the figure corresponding to the debit balance of account 19 is recorded.

In line 1250 it is necessary to reflect indicators that are calculated by adding two balances - according to the debits of accounts 50 and 51.

After this, we calculate the final figure and record it in point 1200. Thus, we sum up the indicators on lines 1210, 1220, and 1250.

It is necessary to carefully double-check the numbers for items 1100 and 1200 - the fact is that to fill out line 1600 you need their sum.

Algorithm for filling out the balance in the full version: passive

Our next task is to fill out the passive correctly. In it, similar to the information contained in the asset part of the balance sheet form (we reviewed a sample algorithm for filling it out above), the numbers are indicated in thousands.

In line 1310 it is necessary to reflect the figure corresponding to the balance on the credit of account 80.

In paragraph 1360 - the balance on the credit of account 82.

Line 1370 should contain figures corresponding to the balance on the credit of account 84 (if the company has a profit).

In order to calculate the values ​​for item 1300, it is necessary to summarize the data on the above lines - 1310, 1360, and 1370.

Provided that the company’s debt is short-term, the indicator for item 1520 is calculated by adding four balances - for credits of accounts 60, 62, 69, and 70.

In line 1500 you can copy the values ​​of item 1520.

Line 1700 records the figures obtained by summing the data for items 1300 and 1500.

Let us now consider a sample of filling out a balance sheet in a simplified form.

Algorithm for filling out a simplified balance sheet form: asset

In the asset, we need to fill out column 2 (if necessary, it should be added to the document - to display the codes) and column 3 - in it we will record the indicators.

In the line “Tangible non-current assets”, which can be assigned code 1150, the value of the company’s fixed assets is recorded.

In the “Inventories” item, you must indicate numbers similar to those recorded in the general form on line 1210. At the same time, this will be the code for the simplified document.

In the “Cash and equivalents” section, you need to record the relevant information and assign code 1250 to it.

After this, we calculate the total amount that will need to be reflected in line 1600. This can be done by adding up the indicators for items 1150, 1170, 1210, 1250, and 1260.

Now let's move on to the passive.

Simplified form: passive

In the “Capital and reserves” paragraph, figures reflecting reserve funds and retained earnings are recorded. The code must correspond to the indicator that is the largest in terms of monetary value. Let's agree that this is retained earnings. Therefore, we assign code 1370 to this line.

The next line, to which you need to assign code 1520, records what is classified as short-term.

After this, it is necessary to reconcile the figures for points 1600 and 1700. Considering the complete example of filling out the balance sheet form, we noted that they must converge. A similar criterion applies to a simplified document.

This could be a sample balance sheet of a small enterprise, which, in accordance with the provisions of the law, has the right to use a simpler version of Form 1. However, the company may, at its discretion, also use the full version of the relevant document.

Balance at zero speed

It happens that an enterprise, although formally in the status of a registered legal entity, does not conduct active activities, as a result of which there are no financial turnover on it. How is the corresponding balance sheet (zero) filled out? A sample algorithm for its compilation is extremely simple. All that needs to be filled out in Form 1 in this case is lines 1250 and 1600 in the asset, as well as 1300 and 1700 in the liability. They will most likely reflect the minimum authorized capital of the company - 10 thousand rubles. Of course, all other parts of the document - in particular, those reflecting information about the company - must be filled out correctly.

Filling out a balance sheet: what to pay attention to

So, we looked at examples of balance sheets - complete and simplified. It is not difficult to fill out the relevant documents if the necessary accounts are available, from which the balance is determined. At the same time, no matter how logical the sample balance sheet of an enterprise may be, it is useful to take into account a number of the most important nuances of filling it out. Let's look at them.

Form 1 of the balance sheet must be signed by two officials - the director and the chief accountant of the company. This ensures that the information provided by the company to the Federal Tax Service is correct.

Before filling out the balance, you must make sure that the work is carried out with Form 1, approved by Order of the Ministry of Finance No. 66n dated July 2, 2010, and not with any other document.

When drawing up the appropriate type of reporting, it is recommended to be guided by the criteria prescribed in PBU 4/99, namely in section 4 of this source.

If the company has been operating for more than a year, then indicators for previous periods should be indicated in the current report. In accordance with clause 10 of PBU 4/99, the corresponding figures can be adjusted (subject to the necessary explanations for the balance).

If any indicators in Form 1 are negative, then they must be entered using parentheses. Any correct sample balance sheets must meet this criterion.

When should I submit my balance to the Federal Tax Service?

Form 1 must be submitted to the Federal Tax Service before April 1 of the year following the reporting year. The date of fulfillment of this obligation corresponds to the moment of sending the specified document by mail or its actual transfer to employees of the Federal Tax Service. However, if it is a weekend, then the date of submission of Form 1 is considered to be the next working day. Therefore, firms should be careful when submitting reports close to deadlines.

Balance Sheet Meaning

Providing the appropriate type of reporting, as we noted above, is the obligation of Russian enterprises established by law. At the same time, not only the Federal Tax Service may be interested in receiving the necessary figures from the company. The fact is that the indicators recorded in Form 1 can generally give a completely adequate idea of ​​how things are going at the enterprise and how effective its business model is.

This information may be useful, for example, for investors, creditors, and potential partners of the company. In this regard, the company's management should be interested in the timely preparation of the balance sheet.

The accounting balance sheet - you will find an example of how to fill it out in the article - is not only a document for reporting to the Federal Tax Service, it is also a source of data for analyzing the current activities of the enterprise and making forecasts. How to fill out a balance sheet without errors? Which form should I use? Which companies are entitled to fill out a simplified balance sheet form? We will consider the answers to these and other questions in the material below, and also study the step-by-step instructions for filling out each line of the form using an example.

Why do you need a completed balance sheet: example

The 2018 balance sheet is a document that summarizes accounting data on the financial performance of an organization for a certain period. Despite the fact that the 2018 balance sheet form that is relevant for the Russian Federation - you can download the form for free directly from the article - is filled in with data for very specific dates, a comparison of these data reflects their dynamics over time.

A competent reading of the 2018 balance sheet form provides fairly broad information of an economic nature to the interested user. These users include primarily:

• owners of the organization;
• financial and economic service of the enterprise;
• Inspectorate of the Federal Tax Service;
• state statistics bodies;
• banks from which the company receives loans;
• investors;
• sponsors;
• counterparties with whom current interaction is carried out;
• administrations of the regions where the enterprise operates.

The 2018 balance sheet, as well as the 2017 balance sheet, allows you to see not only the specific financial and economic situation at the reporting date, but also analyze its changes in comparison with data for previous years. And taking into account long-term development plans, it makes it possible to draw up a forecast of the enterprise’s activities and, accordingly, a forecast balance sheet.

For external users, as a rule, it is enough to present the balance sheet on the 2018 form with a certain frequency (month, quarter, year). They may be satisfied with the standard reporting form, which is used to submit a report to the Federal Tax Service and state statistics bodies, but options for transforming the data into other reporting forms similar to the 2018 balance sheet are possible.

For internal purposes, the main of which is the current analysis of activities and timely adoption of measures to adjust the operation of the enterprise, the balance sheet - Form 1 on the 2018 form - can be compiled at any frequency and in a very wide range of its types.

Thus, the value of the balance sheet goes very far beyond the boundaries of the usual accounting records created for the Federal Tax Service. Therefore, special attention should be paid to filling it out and knowing how to draw up a balance sheet correctly.

Forms in which it is possible to create a balance sheet

To be presented as official reporting, the balance sheet has a specific form. For the internal needs of an organization, it can have many modifications depending on the purpose and the type of data for its compilation:

• data can be taken either on specific dates (balance sheet) or by turnover for a period (turnover balance);
• the source data can be either only accounting, or only inventory, or accounting that is confirmed by inventory results;
• data can be taken into account either with the inclusion of regulatory items (depreciation, reserves, markup) or without them;
• the balance sheet can be drawn up in relation to only one of the types of activities of the enterprise;
• the balance sheet can have either a full or an abbreviated (simplified) form;
• the balance sheet can be drawn up in the form of equality between assets and the sum of capital and liabilities, or it can take the form of equality between capital and the difference between assets and liabilities;
• the balance sheet can be made for one organization or include data for several enterprises (consolidated and consolidated balance sheets);
• in relation to the event, there may be opening, liquidation, separation, and unification balance sheets;
• the balance can be preliminary, forecast, interim, final.

And this is not a complete list of possible options for drawing up a balance sheet for an organization to solve its internal problems. However, the fundamental approaches to filling out this form remain the same regardless of the way the source data is reflected in it.

How to draw up a balance sheet - 2018 for the Federal Tax Service: rules and techniques

The full form of the balance sheet contains the entire list of items that are recommended to be highlighted in the appropriate sections of the balance sheet. However, an enterprise may exclude items from this report for which it does not have the data to fill out, and, conversely, include additional items if this increases the reliability of the reports being compiled.

The full form has a box to display notes for each article. The enterprise decides for itself whether it needs to use this column. Obviously, it becomes necessary for any deviation from the standard recommended form.

In the abbreviated (simplified) form, which can be used by some legal entities that meet certain requirements if they consider it possible to present reporting in a simplified form, there is no division into sections and a column for notes, and the articles are combined in order to consolidate the indicators.

Read about which legal entities can create accounting records in a simplified form.

How to fill out a balance sheet? The basic rules governing the procedure for drawing up the 2018 balance sheet for official reporting purposes are contained in PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n. They boil down to the following:

• the source of information for drawing up the balance sheet is accounting data;
• accounting data must be generated according to the rules of the current accounting regulations and in accordance with the accounting policies adopted by the enterprise;

Read about the features of accounting policies when applying the simplified tax system in the article “Procedure for maintaining accounting records under the simplified tax system (2018)” .

• credentials must meet the requirements of completeness and reliability;
• an enterprise that has branches draws up a single balance sheet for the organization;
• data reflected in the balance sheet must be neutral and correlated with data from previous periods;
• the allocation of items in sections of the balance sheet is carried out according to the principle of materiality;
• the reporting period for the balance sheet is a calendar year;
• assets and liabilities reflected in the balance sheet should be divided into short-term and long-term (existing less than and more than 12 months, respectively);
• offset between items of assets and liabilities is not made if it is not provided for by the PBU;
• property is valued at its “net” value (less regulatory items);
• The accounting data of the annual report must be confirmed by the inventory.

Read more about organizing inventory in the material. “How to conduct an inventory before annual reporting” .

What does the abbreviation TZR (decoding) and others mean?

• TZR - transport and procurement costs.
• OS - fixed assets.
• R&D - research and development work.
• Intangible assets - intangible assets.
• WIP - work in progress.
• FBP - deferred expenses.
• Commodities and materials - inventory items.
• FSS - social insurance fund.

General rules for filling out the balance sheet

The balance sheet is filled out on the basis of information about the balances in the accounting accounts as of the reporting date. These balances are reflected in the balance sheet in accordance with the objectives assigned to a specific report.

How to make a balance sheet - step-by-step instructions with examples will be given below . In relation to data on the financial result (retained earnings/uncovered loss), the current balance sheet is prepared, as a rule, by including in the reporting period the full number of months of the year for which it is formed. This is due to the fact that financial results accounts are generally closed on a monthly basis.

Data in the balance sheet are most often shown in thousands, less often in millions of rubles.

The division of assets and liabilities into long-term and short-term is provided for by the structure of the balance sheet. In his assets, 2 sections are allocated for this: non-current assets (long-term) and current assets (short-term). The liability is divided into three sections, two of which are sections on obligations, divided by the time of circulation (long-term and short-term). The third liability section reflects data on equity, which occupies a special position in the structure of the balance sheet.

Reflecting information on specific balance lines has its own characteristics. Let's figure out what is important when filling out a balance sheet - an example with decoding:

• data on the cost of fixed assets (including those intended for rental) and intangible assets are shown, as a rule, minus depreciation;
• information on R&D, tangible and intangible exploration assets is filled in only if such assets are available, while exploration assets are reflected net of depreciation;
• data on financial investments, which are loans issued, cash investments in banks (deposits), deposits in other organizations, in securities, are divided depending on their maturity into long-term and short-term and are shown, respectively, in different sections of the asset, while amounts are reflected less the created reserve for impairment of financial investments;
• information on deferred tax assets and liabilities present in the asset (non-current assets) and liability (long-term liabilities) lines of the balance sheet is filled out only by those organizations that apply PBU 18/02;
• data on inventories, including balances on accounts for materials (with inventory items), goods, finished products, work in progress, RBP, are reduced by the amount of created reserves for depreciation of goods and materials and the value of the trade margin, if goods are accounted for with it;
• accounts receivable and payable, which are amounts that someone owes the company and that the company owes to someone (counterparties, budget, funds, employees), are shown in detail and are reflected, respectively, in the assets and liabilities of the balance sheet as part of short-term liabilities; in this case, accounts receivable are reduced by the amount of created reserves for doubtful debts and data recorded on other balance sheet lines (financial investments);
• VAT on advances may be reflected in the balance sheet differently, depending on the accounting policy adopted by the enterprise;

• funds (cash, non-cash, foreign currency) are shown in the total amount minus deposits accounted for in the lines of financial investments;
• the amount of additional capital, if present in accounting, is divided into two lines, depending on whether it is related to the revaluation of property;
• the financial result (retained profit or uncovered loss) in the annual balance sheet represents the result of activities for a finite number of years (after the balance sheet reform), and in interim reporting it consists of two figures (the financial result of previous years and the financial result of the current period), regardless depending on the reporting period, it may be a negative value;

• data on borrowed funds are divided into long-term and short-term liabilities according to the remaining period of their repayment and are shown in different sections of liabilities, while accrued interest on long-term loans is included in short-term debt;
• in a similar manner, depending on the remaining period of use, estimated liabilities are divided into long-term and short-term liabilities reflected in different sections of liabilities, which correspond to the amounts of created reserves for future expenses;
• data on future income additionally includes information on the amounts of targeted financing;
• all sections of the balance sheet, with the exception of the “Capital and Reserves” section, have a line for reflecting other assets or liabilities, intended for entering into it data that does not find a place in other lines of the corresponding section, or for those data that the organization decided to show separately.

When compiling an abbreviated (simplified) form of the balance sheet, a number of items highlighted in the full form are combined into items with new names:

• under the article “Tangible non-current assets”, one amount shows information about fixed assets and incomplete capital investments, which in the full form of the balance sheet is divided into 4 articles: “Intangible exploration assets”, “Tangible exploration assets”, “Fixed assets”, “Profitable investments in assets” ";
• the article “Intangible, financial and other non-current assets” combines data on the value of intangible assets, R&D, unfinished investments in intangible assets, information on long-term financial investments and deferred tax assets;
• the article “Financial and other current assets” together provides information on short-term financial investments, VAT on acquired assets and accounts receivable;
• the article “Capital and reserves” combines information on authorized, additional and reserve capital, purchased own shares, data on the revaluation of property and on retained earnings (uncovered loss);
• the item “Other long-term liabilities” jointly shows data on deferred tax liabilities and long-term provisions;
• in the article “Other short-term liabilities,” one amount shows data on future income and short-term estimated liabilities.

Balance sheet: how to fill out item by item

To fill out balance sheet items, data on balances formed as of the reporting date is taken from specific accounting accounts. In relation to the current version of the accounting chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, when filling out the full form of the 2018 balance sheet - which can be downloaded for free in our article - the balances on the following accounts are used:

• for the article “Intangible assets” - the final balance on account 04 minus the total on account 05, while for account 04 the data included in the line “Results of research and development” is not taken into account, and for account 05 - figures related to intangible exploration assets ;
• for the article “Results of research and development”, data on R&D costs reflected in the balance on account 04 is selected;
• for the articles “Intangible exploration assets” and “Tangible exploration assets”, data on the costs of developing natural resources is taken from account 08 minus depreciation related to these assets, taken into account, respectively, on accounts 02 and 05;
• for the item “Fixed assets”, the data is determined as the difference between the balances of accounts 01 and 02 (account 02 does not take into account figures related to material exploration assets and profitable investments in tangible assets), to which is added the amount of capital investment costs recorded in the accounts 07 and 08 (except for the figures included in the lines “Intangible search assets” and “Tangible search assets”);
• for the article “Profitable investments in assets”, the difference between the balances of accounts 03 and 02 in relation to the same objects is taken;
• for the item “Financial investments” in non-current assets, data on long-term amounts (with a maturity of more than 12 months) in accounts 55 (for deposits), 58, 73 (for loans issued to employees) is selected, which are reduced by the amount of reserves for long-term investments (count 59);
• for the item “Deferred tax assets”, the balance of account 09 is taken;
• for the item “Inventories”, the amount is formed by adding the balances on accounts 10, 11 (both accounts minus the reserve recorded on account 14), 15, 16, 20, 21, 23, 28, 29, 41 (minus account 42, if accounting of goods is carried out with a markup), 43, 44, 45, 46, 97;
• for the article “Value added tax on acquired assets”, the balance of account 19 is taken;
• for the item “Receivables”, the debit balances on accounts 60, 62 (both accounts minus the reserves formed on account 63), 66, 67, 68, 69, 70, 71, 73 (minus the data recorded under the item “Financial attachments"), 75, 76;
• for the article “Financial investments (except for cash equivalents)” in current assets, data on short-term amounts (with a maturity of less than 12 months) in accounts 55 (for deposits), 58, 73 (for loans issued to employees) are selected, which are reduced for the amount of reserves for short-term investments (account 59);
• for the item "" the amount is obtained by adding the balances on accounts 50, 51, 52, 55 (except for deposits), 57;

• for the article “Authorized capital (share capital, authorized capital, contributions of partners)” the data is taken as the balance of account 80;
• for the item “Own shares purchased from shareholders”, the balance of account 81 is taken;
• for the article “Revaluation of non-current assets”, data on balances on account 83 related to fixed assets and intangible assets are selected.
• for the item “Additional capital (without revaluation)” the data is formed as balances on account 83 minus data related to fixed assets and intangible assets;
• for the item “Reserve capital”, the balance of account 82 is taken;
• for the article “Retained earnings (uncovered loss),” the annual balance sheet includes the balance of account 84, and when preparing interim reporting, two balances are added up: account 84 (financial result of previous years) and 99 (financial result of the current period of the reporting year), with In this case, the sum can be formed both by addition and by subtraction;
• for the item “Borrowed funds” in the section “Long-term liabilities”, long-term (with a remaining maturity of more than 12 months) debt on loans and borrowings is selected from the balances on account 67, while interest on long-term borrowed funds must be taken into account as part of short-term accounts payable;
• for the item "" the balance of account 77 is taken;
• for the item “Estimated liabilities” in the section “Long-term liabilities”, from the balances on account 96, data on long-term reserves, the period of use of which exceeds 12 months, is selected;
• for the item “Borrowed funds” in the section “Short-term liabilities”, the balances on account 66, interest on long-term borrowed funds taken into account in the balances on account 67, and that debt on long-term loans and borrowings (account 67), which at the time of drawing up the report became short-term (less than 12 months left until its maturity);
• for the item “Accounts payable”, credit balances on accounts 60, 62, 68, 69, 70, 71, 73, 75, 76 are summed up;
• for the item “Deferred income”, the balances of accounts 86 and 98 are added up;
• for the item “Estimated Liabilities” in the “Short-Term Liabilities” section, from the balances on account 96, data on short-term reserves, the useful life of which is less than 12 months, is selected.

To fill out the combined items of the reduced balance sheet, the balances on the following accounts are used:

• for the article “Tangible non-current assets”, the sum of the balances on accounts 01 and 03 minus the balance on account 02 is determined, which is then added to the balances on accounts 07 and 08, which are classified as non-current assets;
• for the article “Intangible, financial and other non-current assets”, the difference in balances on accounts 04 and 05 is summed up with data on long-term amounts on accounts 55 (for deposits), 58, 73 (for loans issued to employees), reduced by the amount of reserves for long-term investments (account 59), with the balance of account 09 and with data on unfinished investments in intangible assets and R&D reflected in account 08;
• for the article “Financial and other current assets”, data on accounts 19, 55 (less long-term deposits), 58 (on short-term investments) is combined with a decrease in the amount of reserves related to them (account 59), 60, 62 (both accounts less reserves formed on account 63), 66, 67, 68, 69, 70, 71, 73 (less amounts of long-term loans), 75, 76;
• for the item “Capital and reserves” the total amount of balances on accounts 80, 81, 82, 83, 84 is determined;
• for the item “Other long-term liabilities”, the balances of accounts 77 and 96 are combined (in relation to reserves with a period of use of more than 12 months);
• for the item “Other short-term liabilities” the balances on accounts 86, 96 (in relation to short-term reserves) and 98 are summed up.

The items “Inventories”, “Cash and cash equivalents”, “Long-term borrowed funds”, “Short-term borrowed funds”, “Accounts payable” are filled out according to the same accounts as similar items in the full balance sheet.

Balance sheet: example of filling out the general form

An example of a balance sheet completed by specialists is of interest to many accountants, both beginners and experienced, especially if a complex situation arises.

Examples of balance sheets with entered indicators can be seen on the websites of almost all reference and legal systems. In addition, an example of a balance sheet can be a form filled out automatically by an accounting program. However, Form 1 - Balance Sheet for 2018 completed in this way requires its verification. To carry out such a check and correctly configure its completion in the program, you need to understand the entire mechanism for generating the balance sheet.

Let's look at how to draw up an accounting balance sheet using the example of accounting data for which the financial result is formed after carrying out the necessary regulatory operations and reforming the balance sheet.

Let's assume that we are talking about an organization engaged in manufacturing and wholesale trade. The features of her credentials are due to the fact that she:

• has OS and intangible assets;
• makes capital investments;
• has financial investments;
• creates reserves for depreciation of goods and materials and financial investments, reserves for doubtful debts;
• creates a reserve for vacation payments;
• takes loans from banks;
• reimburses VAT;
• receives reimbursement of expenses for sick leave from the Social Insurance Fund;
• applies PBU 18/02;
• has a profit for previous years;
• has a loss based on the results of work for the current year.

We will display its accounting data as of the reporting date in the form of a table with a breakdown by accounting accounts in relation to the current version of the chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

The table will contain detailed data on debit and credit balances, which, for ease of presentation, are not broken down by subaccount and rounded to the nearest thousand rubles without decimal places.

Account number	Debit balance	Credit balance	Note
			Fixed assets
			Depreciation of fixed assets
			Intangible assets
			Depreciation of intangible assets
			Capital investments
			Deferred tax assets
			Material reserves
			Provision for impairment of inventories
			VAT on purchased assets
			Unfinished production
			Selling expenses
			Cash in current accounts
			Special accounts. 100 - long-term deposit
			Financial investments. Of these, 107 are long-term, 207 are short-term
			Provisions for impairment of financial investments. Of these, 20 are long-term, 42 are short-term
			By credit - debt to suppliers, by debit - advances transferred to them
			By debit - debt from customers, by credit - advances received from them
			Provision for doubtful accounts receivable
			Short-term loans with interest on them. For debit 18 - overpayment of interest
			Long-term loans with interest on them. Of these, 2,342 - with a remaining maturity of more than 12 months, 505 - with a remaining maturity of less than 12 months, 157 - interest on all long-term loans
			Calculations with the budget. On debit - overpayment of taxes and the amount of VAT to be reimbursed, on credit - debt to the budget
			Calculations for insurance premiums. On debit - overpayment on them and the amount of compensation from the Social Insurance Fund, on credit - arrears in contributions
			Payments to personnel regarding wages. Debt to employees
			Calculations with accountable persons. By debit - amounts issued on account, by credit - debt to accountable persons according to advance reports
			Settlements with personnel for other operations. 150 - short-term loan issued to an employee
			Settlements with other debtors and creditors. On debit - interest on loans issued and VAT on advances received, on credit - debt on customer claims and deposited wages
			Deferred tax liabilities
			Authorized capital
			Reserve capital
			retained earnings
			Reserves for future expenses. 972 - reserve for payment of vacations with a period of use of less than 12 months
			Future expenses

The balance sheet of an enterprise, filled out as an example of the 2018 sample, will look like this.

Balance sheet sections	Amount at the reporting date
I. NON-CURRENT ASSETS
Intangible assets
Fixed assets
Financial investments		55 + 58 (long-term) - 59 (long-term)
Deferred tax assets
Total for Section I
II. CURRENT ASSETS
		10 - 14 + 20 + 41 + 44 + 97
Value added tax
Accounts receivable		60 + 62 - 63 + 66 + 68 + 69 + 71 + 76
Financial investments		58 (short-term) - 59 (short-term) + 73
Cash and cash equivalents
Total for Section II
III. CAPITAL AND RESERVES
Authorized capital
Reserve capital
retained earnings
Total for Section III
IV. LONG TERM DUTIES
Borrowed funds
Deferred tax liabilities
Total for Section IV
V. SHORT-TERM LIABILITIES
Borrowed funds
Accounts payable
Estimated liabilities
Total for Section V

The correctness of filling out the balance sheet form 1 on the 2018 form can be checked arithmetically. This can be done in two ways: from the total of debit balances and from the total of credit balances.

When checking in the first way, from the total amount of debit balances on accounting accounts, it is necessary to subtract the values ​​​​related to regulatory items (depreciation, provisions for impairment), i.e. credit balances on accounts 02, 05, 14, 59, 63. The result should be equal to the balance sheet asset total.

A similar formula is used when checking in the second way: the values ​​of regulatory items are subtracted from the total amount of credit balances on the accounting accounts (credit balances on the same accounts 02, 05, 14, 59, 63). The result should be equal to the total liabilities of the balance sheet.

Let's check: 23,963 - 1,017 - 57 - 101 - 62 - 1,115 = 21,611.

If the above accounting data related to interim reporting, then their only difference would be the presence of data on account 99 (due to the absence of balance sheet reformation performed only at the close of the year). In our example of the balance sheet before the reformation, account 99 had a loss of 70,000 rubles. (i.e., debit balance), and account 84 showed the profit of previous years in the amount of 309,000 rubles, which had not yet been reduced by the loss of the reporting year. In this case, the amount in the balance sheet would remain arithmetically the same, but the data on the line “Retained earnings” would be taken as the difference between the figures reflected in accounts 84 and 99. The total amounts of debit and credit balances in this case would be greater by the amount of the loss, and in the verification formulas the amount of loss would have to be additionally subtracted from them.

The balance sheet form 1 on a 2018 sample form, filled out automatically in an accounting program, must be checked. To do this, its figures are verified with data obtained from the consolidated balance sheet for the accounting accounts generated as of the reporting date. To select data on the analytics of property, financial investments, loans, additional capital, reserves, balance sheets for the corresponding accounting accounts are used. The greatest difficulty is checking the correctness of the formation of detailed balances on accounts for settlements with counterparties. Here you will have to sum up both the balances of individual accounts and the debt of specific counterparties.

Balance sheet: example of filling out a simplified form

The balance sheet of an enterprise, filled out using the 2018 example in a simplified form, will be as follows.

Balance Sheet Lines	Amount at the reporting date	Formula for calculating the amount based on the accounting account numbers from which the balance values ​​are taken
Tangible non-current assets
Intangible, financial and other non-current assets		04 - 05 + 09 + 55 + 58 (long-term) - 59 (long-term)
		10 - 14 + 20 + 41 + 44 + 97
Cash and cash equivalents
Financial and other current assets		19 + 58 (short-term) - 59 (short-term) + 60 + 62 - 63 + 66 + 68 + 69 + 71 + 73 + 76
Capital and reserves
Long-term borrowed funds		67 (loans with a remaining maturity of more than 12 months)
Other long-term liabilities
Short-term borrowed funds		66 + 67 (loans with remaining maturity less than 12 months) + 67 (interest on all long-term loans)
Accounts payable		60 + 62 + 68 + 69 +70 + 71 + 76
Other current liabilities

To be submitted to state statistics authorities, balance sheet lines must be encoded in a separate column of the report. The codes used in full form are given in Appendix 4 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n.

In the abbreviated form of the balance sheet - the 2018 form can be downloaded for free below - the combined lines must contain the code of the indicator that makes up the majority of the amount in this indicator.

If previously the balance sheet of the organization was presented to the Federal Tax Service in full, and then a decision was made to form it in an abbreviated form, then the data for previous years must be transformed into a simplified form, preserving their original values ​​and in compliance with the rules for reflection in simplified reporting.

The balance sheet drawn up in accordance with the form approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n, must contain, in addition to reporting data, data as of the end of the two previous years. Data from previous years must coincide with official reporting figures for these years.

You can download the full form of the balance sheet for free from our article “Company balance sheet form (download)” .

Before filling out the text section in the balance sheet located above the main balance sheet table, we recommend paying attention to 3 things:

• the type of economic activity is indicated by the type of activity that brought the largest amount of revenue in the reporting period;
• codes related to the organization are taken from the tax registration certificate, a letter from the state statistics body about the codes and reference books of the relevant codes;
• a specific unit (thousands or millions of rubles) with its corresponding code must be indicated as a unit of measurement.

To learn how to make a simplified balance sheet, read the article “We are preparing a balance sheet for the simplified tax system in 2017-2018” .

Results

The preparation of a balance sheet is subject to a number of rules established both for all accounting in general and specifically for the balance sheet. The balance required for submission to the Federal Tax Service is created on the prescribed form. However, some organizations have the right to draw it up in a simplified form.

General provisions

A simplified form of the balance sheet is given in Appendix No. 5 to Order No. 66n dated 07/02/2010. The form contains columns in which aggregated indicators are given for each article:

• as of the reporting date (when filling out the balance sheet for 2015 - as of December 31, 2015);
• as of December 31 of the previous year (when filling out the balance sheet for 2015 - as of December 31, 2014);
• as of December 31 of the year preceding the previous one (when filling out the balance sheet for 2015 - as of December 31, 2013).

Like a regular balance sheet, the simplified one consists of two sections - assets and liabilities. Only in the simplified balance sheet there are only five lines to reflect asset items and six for liability items. Below we will look at what is included in the aggregated indicators. A convenient table will help you with the components (Article 6, Topic 10).

The final indicators of the sections are indicated in specially designated lines with codes 1600 and 1700 and must be equal to each other.

Please note: you can enter the codes for all lines yourself. Read more about this in our special article (Article 11, Topic 18).

Balance sheet asset

The balance sheet assets reflect the amount of non-current and current assets. Namely, the line “Tangible non-current assets” reflects, in particular, fixed assets and incomplete capital investments in fixed assets.

In the line “Intangible and other non-current assets” - intangible assets and long-term financial investments. The indicator also includes the results of research and development, unfinished investments in intangible assets, research and development.

The lines “Inventories” and “Cash and Cash Equivalents” are also in the regular form of the balance sheet. The content of the indicators is identical.

And the line “Financial and other current assets” is intended for short-term financial investments, accounts receivable and other assets.

Liability balance

The liabilities of the balance sheet reflect the amount of equity capital and borrowed funds, as well as debt.

So, “Capital and reserves”. This includes authorized capital, additional and reserve capital (if any), retained earnings (uncovered loss), revaluation of fixed assets (intangible assets), if any. Also own shares purchased from shareholders for cancellation (founders' shares).

The line “Long-term borrowed funds” shows borrowed funds received under long-term loans and borrowings. And in the line “Short-term borrowed funds” - borrowed funds received under short-term loans and borrowings.

The amount of the company’s other short-term debt to its creditors must be entered in the “Accounts payable” line.

And for information that remained unrecorded, two more lines are allocated: “Other long-term liabilities” and “Other short-term liabilities.”

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