Balance sheet forms. How to draw up a balance sheet: an example. Simplified balance sheet. Technique and procedure for compiling the balance sheet

In order for the company to be able to avoid fines in the future and be able to make an up-to-date and truthful forecast, it is necessary that the balance sheet be drawn up as accurately as possible, without errors and violations. Consider the procedure for completing this report.

Rules and procedure for filling out the balance sheet

The balance sheet has several meanings for the enterprise at once:

this is a mandatory reporting that must be submitted to the department of the Federal Tax Service at the place of registration of the enterprise;
this is a source of information that is necessary for conducting an analytical study in order to make a forecast about the further development of the enterprise.

The reporting form, which is valid today, was approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. The law provides for two forms of balance:

complete - provides for the exclusion of individual lines for which there is no data to fill in and the inclusion of additional positions, which makes it possible to enhance the reliability of the report:

simplified - used by enterprises that do not have large turnovers and a large staff.

The basic rules for filling out reports are prescribed in PBU 4/99, which was approved by Order of the Ministry of Finance of the Russian Federation of 07/06/1999 No. 43n, and read as follows:

the source for filling in the balance sheet is the accounting data of the company;
information must be formed in accordance with the rules of PBU and in accordance with the current accounting policy of the company;
information must be complete and true.

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Item-by-item completion of the balance sheet with a breakdown

You should start filling out the balance sheet by compiling a balance sheet for all accounts for the past year. The basis for filling the balance will be the balance of these accounts. If any of the balance sheet indicators is missing in the balance sheet, then a dash must be put.

Consider how the most important balance lines are filled in:

line 1110 "Intangible assets" is filled using the formula:

the following data are entered in line 1150 "Fixed assets" using the following calculation procedure:

line 1170 “Financial investments” indicates investments for up to 12 months. These include stocks, bills, bonds. The formula is used to fill in:

line 1210 "Stocks" is formed from the balance of accounts: 10, 15, 20, 21, 23, 29, 41, 43, 44, 45, 97 minus the balance of accounts 14 and 42;
line 1230 "Accounts receivable" is calculated based on the balance of accounts: 60, 62, 68, 69, 70, 71, 73, 75, 76. The exception is account 63;
line 1240 "Financial investments" are calculated according to the formula:

line 1250 "Cash" is determined using the formula:

line 1370 - “Retained earnings (uncovered loss)” is filled in on the basis of the indicator of account 84.

After all significant lines of the balance sheet are filled in, the results are summed up and the report is checked. The balance sheet must be completed while maintaining the principle of equality. The results obtained in the asset must be equal to the results formed in the liability. If equality is not observed, then an error was made in the balance sheet.

The formation of the balance sheet is a responsible and important event, since the report is the main source of information for further analytical research at the enterprise. Only if the report is filled out correctly and accurately, the indicators calculated in the future can be considered reliable.

We give an example of filling out the balance sheet in a general and simplified form

20.03.2014
Simplification Magazine

LLC "Nasturtium", registered in 2013, applies the simplified tax system with the object of taxation income minus expenses and maintains accounting records in full. The indicators of accounting registers as of December 31, 2013 are shown in the table. Based on the available data, we will draw up a balance sheet for 2013 in a general form, as well as for comparison - in a simplified one.

A sample of the completed balance sheet of Nasturtium LLC in the usual form and in the simplified form, see below.

In the header of the form in the line "for ___20__. » indicate in each form: as of December 31, 2013. After that, we will enter the full name of the company, type of activity, legal form and form of ownership.

Let's not forget about the location of the company. Write the address on this line. On the right in special fields reflect codes.

Since the company was registered in 2013, dashes will appear in the last two columns of each balance sheet instead of indicators.

Balance sheet in general form

First, cross out the lines of column 1. This is possible, since the organization does not draw up explanations for the financial statements, the numbers of which are indicated in this column.

We find the indicator of line 1110 as follows: from the debit balance of account 04 we subtract the credit balance 05. We get 96,660 rubles. (100,000 rubles - 3340 rubles). We indicate all values in the balance sheet in whole thousands, so we write 97 in line 1110.

The indicator of line 1150 is equal to: debit balance of account 01 - credit balance of account 02 \u003d 600,000 rubles. - 20 040 rub. = 579,960 rubles. In the balance we write 580.

In line 1170 we write down the debit balance of account 58 - 150 thousand rubles. (We believe that investments are long-term).

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

Let's calculate the value of line 1210: the debit balance of account 10 + the debit balance of account 43 = 17 thousand rubles. + 90 thousand rubles. = 107 thousand rubles.

The indicator of line 1220 is equal to the debit balance of account 19, that is, we contribute 6 thousand rubles to the balance.

Let's find the indicator of line 1250 by adding the debit balance of account 50 and the debit balance of account 51 \u003d 15 thousand rubles. + 250 thousand rubles. = 265 thousand rubles. Let's write 265 in the line.

We consider the total for line 1200: 107 thousand rubles. (line 1210) + 6 thousand rubles. (line 1220) + 265 thousand rubles. (line 1250) = 378 thousand rubles.

In line 1600, we summarize the indicators of lines 1100 and 1200: 827 thousand rubles. + 378 thousand rubles. = 1205 thousand rubles.

In the remaining lines of column 4 we put dashes.

Let's move on to the balance sheet. The indicator on line 1310 is equal to the credit balance of account 80, that is, there will be 50 thousand rubles in the balance sheet.

Line 1360 - the credit balance of account 82. In our case, this is 10 thousand rubles.

In line 1370 we show the balance of account 84. We have it in credit. This means that the organization has a profit at the end of the year. Its value is 150 thousand rubles. You do not need to take the indicator in brackets.

We find the line indicator 1300: 50 thousand rubles. (line 1310) + 10 thousand rubles. (line 1360) + 150 thousand rubles. (line 1370) = 210 thousand rubles.

Let's determine the indicator for line 1520 (we assume that all debt is short-term): the credit balance of account 60 + the credit balance of account 62 + the credit balance of account 69 + the credit balance of account 70 = 150 thousand rubles. + 506 thousand rubles. + 89 thousand rubles. + 250 thousand rubles. = 995 thousand rubles.

We transfer the value of line 1520 to line 1500, since the other lines of section V of the balance sheet were not filled.

The indicator of line 1700 is equal to the sum of lines 1300 and 1500: 210 thousand rubles. + 995 thousand rubles. = 1205 thousand rubles.

The remaining lines of the passive are crossed out.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1205 thousand rubles. The balance has converged, which means that the form can be considered completed.

Simplified balance sheet

Columns 2 and 3 of the form must be filled in here. Recall that column 2 must be added independently to reflect the line code. In column 3, we will reflect the values of the indicators.

The cost of fixed assets in the amount of 580 thousand rubles. reflect under the article "Tangible non-current assets". Specify the line code - 1150.

We will show intangible assets (97 thousand rubles) in the line “Intangible, financial and other non-current assets”. We also include financial investments (we believe that they are all long-term) in the amount of 150 thousand rubles.

The final indicator of the line is 247 thousand rubles. (97 thousand rubles + 150 thousand rubles). Since the share of financial investments in the indicator is greater than the share of intangible assets, we put the line code 1170 (for the “financial investments” indicator).

In the line "Stocks" we write the same indicator that was calculated for the general form of the balance sheet, since the rules for calculating and filling out this line are the same. That is, we reflect 107 thousand rubles. We put the code 1210 on the line.

The line "Cash and cash equivalents" in our case includes only cash in the amount of 265 thousand rubles. The line code is 1250.

Of the current assets that were not reflected in the above lines of the balance sheet, there was a value added tax, so we will put down its amount (6 thousand rubles) in the line “Financial and other current assets” (line code - 1260).

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

And now the passive balance. Authorized and reserve capital, as well as retained earnings are reflected in one line "Capital and reserves". The line amount is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is set according to the indicator that has the largest share in the composition of the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

In the remaining lines of column 3 of the liability, we will put dashes, since there are no indicators to fill in. In column 2, it is permissible to do the same. Or you can specify a code corresponding to the indicator.

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

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1205 thousand rubles. The balance has converged, which means that the form can be considered completed.

The balance sheet of the enterprise - form 1 or 0710001?

The balance sheet was officially referred to as Form 1 until 2011, while the reporting forms approved by order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n were in effect.

In the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, which approved the accounting forms that are relevant now, the concept of “form 1” is not used. Now the forms are encoded according to OKUD - the All-Russian Classifier of Management Documents (OK 011-93), approved by the Decree of the State Standard of Russia dated December 30, 1993 No. 299. And according to it, the balance sheet code is 0710001.

However, most of us continue to call the balance sheet in the old way - by tradition or for the sake of convenience. After all, any accountant understands what the one who requires form number 1 from him wants to get.

And read about the features of filling out a simplified balance sheet.

ATTENTION! From 06/01/2019, the balance sheet form is valid as amended by the order of the Ministry of Finance dated 04/19/2019 No. 61n.

The key changes in it (as well as in other reporting) are as follows:

now reporting can only be done in thousand rubles, millions can no longer be used as a unit of measurement;
OKVED in the header has been replaced by OKVED 2;
in the balance sheet, information about the audit organization (auditor) must be indicated.

The mark about the auditor should be put only to those firms that are subject to mandatory audit. The tax authorities will use it both to impose a fine on the organization itself if it ignored the obligation to undergo an audit, and in order to know from which auditor they should request information on the organization in accordance with Art. 93 of the Tax Code of the Russian Federation.

More significant changes have occurred in form 2. For more details, see.

Balance sheet structure

The balance sheet (F-1) consists of an asset and a liability, which include sections, each of which contains lines containing data on certain types of property or liabilities.

The asset includes 2 sections:

I. Non-current assets

It contains information about fixed assets, intangible assets, R&D, long-term financial investments, that is, about property that cannot be sold quickly.

II. current assets

These are the so-called short (easily marketable) assets: stocks, receivables with a maturity of up to 1 year, short-term financial investments, cash.

The liability has 3 sections:

III. Capital and reserves

It reflects information about the capital of the organization (authorized, reserve, additional) and retained earnings (uncovered loss).

IV. long term duties

These are obligations with a maturity of more than 12 months (loan, estimated, deferred).

V. Current liabilities

This section provides information on liabilities with a maturity of less than a year, including borrowed funds, accounts payable, estimated and other liabilities.

Read more about some of the nuances that need to be taken into account when filling out individual lines of the balance sheet, read this material. .

Completing form 1 of the balance sheet in 2020 for 2019 (sample)

All balance sheet indicators are given for one of the dates:

reporting date (mandatory case is December 31 of the reporting year);
December 31 of the previous year;
31 December of the year preceding the previous one.

Balance lines are encoded. The code is taken from Appendix 4 to Order No. 66n. Given these codes, a sample form 1 of the balance sheet will look like this:

Explanations	Name of indicator	On ____ 20__


	I. NON-CURRENT ASSETS
	Intangible assets
	Research and development results
	Intangible search assets
	Tangible Exploration Assets
	fixed assets
	Profitable investments in material values
	Financial investments
	Deferred tax assets
	Other noncurrent assets
	Total for Section I
	II. CURRENT ASSETS

	Value added tax on acquired valuables
	Receivables
	Financial investments (excluding cash equivalents)
	Cash and cash equivalents
	Other current assets
	Total for Section II


	III. CAPITAL AND RESERVES
	Authorized capital (share capital, authorized fund, contributions of comrades)
	Own shares repurchased from shareholders
	Revaluation of non-current assets
	Additional capital (without revaluation)
	Reserve capital
	Retained earnings (uncovered loss)
	Total for Section III
	IV. LONG TERM DUTIES
	Borrowed funds
	Deferred tax liabilities
	Estimated liabilities
	Other liabilities
	Total for Section IV
	V. SHORT-TERM LIABILITIES
	Borrowed funds
	Accounts payable
	revenue of the future periods
	Estimated liabilities
	Other liabilities
	Section V total

For a sample of filling out the balance sheet of the full form, created on specific numbers, see the article "The procedure for compiling the balance sheet (example)" .

Where can I download form 1 (F-1) of the balance sheet?

You can download form 1 of the balance sheet on the website of any of the legal reference systems. There are also examples and samples of filling out this document.

Templates for all forms of financial statements are also available on the website of the Federal Tax Service of the Russian Federation in the "Tax and Accounting Reporting" section.

In addition, the balance sheet form (officially existing in 2 versions) can also be found on our website, in the material "Form of the balance sheet of the enterprise (download)".

Results

The balance sheet is drawn up on a form of a certain form approved for this by the Ministry of Finance of Russia, and in compliance with certain rules for entering information into it. From 06/01/2019, the balance sheet form has a new edition. Forms and examples of filling out the balance can be found on the website of the Federal Tax Service and on our website.

All Russian organizations, as well as official representative offices of foreign companies in our country, are required to report on their financial and economic situation for the reporting year. This obligation is regulated by the Law “On Accounting” No. 402-FZ.

The law also provides for “indulgences” for certain categories of economic entities that are entitled to keep accounting in a simplified form. However, regardless of the method of accounting, basic or simplified, Form No. 1 is mandatory for all economic entities: organizations, individual entrepreneurs and private traders.

This year, it will be necessary to generate reports for 2018. The current form was approved by order of the Ministry of Finance of Russia No. 66n of 07/02/2010.

Form 1 "Balance Sheet", download the Word form

Download balance sheet form 2019, excel

Balance sheet with line codes, form, excel

How to fill in the balance

When filling out form No. 1, one should be guided by section 4 of the order of the Ministry of Finance of the Russian Federation dated 07/06/1999 No. 43n (as amended on 11/08/2010). Let's define the key rules for filling out the reporting document:

fill in the indicators of the report in accordance with the actual balances on accounting accounts as of the reporting date, formed taking into account the requirements of PBU and the accounting policy of the company;
reflect the indicators in monetary terms in the currency of the Russian Federation - in rubles, in thousands of rubles or in millions of rubles;
recalculate transactions made in foreign currency at the exchange rate established on the day of the transaction;
if the company has a branch network, then at the end of the year a single balance sheet should be formed (parent company plus branches);
to short-term assets and liabilities include indicators that exist for no more than 12 months, to long-term - the existence of more than one year;
property and fixed assets should be reflected at "net" cost, that is, taking into account depreciation and other costs provided for by RAS.

We offer a simple cheat sheet for filling out form No. 1.

An example of a completed form

When and where to submit reports

For 2018, financial statements in Form No. 1 must be submitted to several organizations at once: the Federal Tax Service and Rosstat - for all organizations and individual entrepreneurs, to the Ministry of Justice and (or) the Ministry of Finance of Russia - for non-profit organizations and state employees. Upon additional request, accounting may be requested by the founder or owners of the company.

The balance sheet for 2018 must be submitted to the Tax Inspectorate and Rosstat no later than 90 calendar days from the first day of the year following the reporting period. That is, no later than March 31, 2019. However, in 2019, March 31 falls on a public holiday, so the postponement rule applies. This means that the deadline for submitting the balance sheet for 2018 is 04/01/2019.

For public sector organizations, other deadlines for reporting, earlier, may be established. This information is communicated to institutions in the prescribed manner.

Reporting submitted to the Ministry of Finance, the Ministry of Justice or the founder does not cancel the obligation to report to the Federal Tax Service and the Territorial Statistics Authorities within the specified time frame.

Deadlines for "special" cases

Note that for newly formed, liquidated and reorganized enterprises, the terms are somewhat different. Consider the deadlines for reporting for such companies:

Creation. An organization that was formed before 09/30/2018 must report according to generally accepted rules, that is, before 04/01/2019. But those companies that were formed after 09/30/2018 should report not in 2019, but in 2020. That is, for the reporting period of 2019 plus the period of existence in 2018.
Reorganization. The company is obliged to report three months after the latest changes to the Unified State Register of Legal Entities are made. This rule is established not only for firms that have continued their activities, but also for "affiliated" companies that have completed their activities.
Liquidation. An institution that has officially completed its activities is obliged to submit reports no later than three calendar months from the date of making the relevant entries in the Unified State Register of Legal Entities.

Balance sheet- this is a summary of information on the value of property and obligations of the organization, presented in tabular form. The balance sheet consists of two sections - Asset and Liability. The asset must always be equal to the liability, which is why the report form is called Balance.

The balance sheet is the most important form of financial statements (form No. 1), by which one can judge the financial condition of the enterprise, what property it has and how much debt it has. The balance sheet contains data as of certain date(usually at the end of the year or quarter). In this way, the Balance Sheet is fundamentally different from another important form of reporting, the Profit and Loss Statement, which contains data on the financial performance of the organization for a certain period on an accrual basis from the beginning of the year(usually, for a year, 1st quarter, half a year or 9 months.)

Balance sheet structure

The balance sheet includes Assets and Liabilities, the totals of which are equal. The balance sheet asset consists of two sections:

non-current assets (assets that are used for more than 1 year: equipment, buildings, intangible assets, long-term investments, etc.);
current assets (assets that use less than 1 year: raw materials, materials, short-term, cash, etc.).

Current assets are considered more liquid than non-current assets, i.e. can be quickly converted into money.

If the Asset of the balance sheet shows what kind of property the company owns, then the Liability discloses the sources of formation of this property. Liability balance sheet consists of three sections:

capital and reserves (own funds of company owners);
(loans, credits and other debts with a maturity of more than 1 year);
(current debt to employees, suppliers, and other debts payable within 1 year).

Balance sheet form

At the moment, the form of the Balance Sheet is in force, approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n "On Forms of Accounting Statements of Organizations". You can download the form. It should be noted that the form approved by the Ministry of Finance is advisory in nature, the organization can add lines with its indicators, detailing the available data, or remove lines for which it does not have data.

Who needs a balance sheet

The balance sheet is the financial entity of the organization. The balance is necessary so that those who have any relationship with the organization or plan to cooperate with it can assess its financial situation, how well the business is doing and whether bankruptcy will come soon. The balance sheet is studied by banks in order to assess the creditworthiness of the borrower. The balance is handed over to the tax and statistical authorities. The balance sheet is presented to shareholders as a financial indicator of the work done by management.

The balance sheet is the main source of information for financial analysis, determining the stability of the financial position of the enterprise and the possibility of its uninterrupted operation. Usually, the Balance is analyzed together with the Profit and Loss Statement (for example, automatically, using), thus obtaining all the main coefficients that characterize the financial "health" of the enterprise.

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