Samples of balance sheets. Sample of filling the balance sheet

Many Russian companies are required to provide the FNS with a balance sheet. This document includes figures reflecting business turnover, expenses, liabilities. Therefore, the balance sheet is the most important source of information that attests to the level of efficiency of the enterprise. How should this document be prepared? How can the balance sheets look like?

What is the balance sheet?

To begin with, let us dwell on some theoretical questions. So, before examining the samples of balance sheets, it is useful to consider the essence of this phenomenon. The term under consideration is most often understood as the methodology for grouping and classifying information that reflects the organization's assets in financial terms.

The balance sheet, as a rule, has 2 sections - an asset and a liability. The first reflects the property distributed according to its structure and location, in the second - it is classified based on its sources. The balance sheet is provided for the year.

Is it obligatory to draw up a balance sheet?

In general, it is necessary. Drawing up of the balance sheet for Russian enterprises is a procedure fixed in the legislation. An exception is established for IP - provided that entrepreneurs keep a book of income and expenditure records. Enterprises registered as LLC must provide a balance even if they work with the USN.

Forms of balance

The key document by which the firm should report in the aspect of accounting indicators to the state - form 0710001, corresponding ОКУД is defined by the legislation. Or, as it is often unofficially called the accountant, form 1. The balance sheet, the sample of which we will consider in the article, can also be complete or simplistic. Based on which criteria the company can choose the first or second version of reporting?

Which form should I choose: full or simplified?

Strictly speaking, the choice does not depend on the preferences of the management of the organization, but on the provisions of the norms of legislation. Therefore, the main thing is to interpret them correctly, in order to fill the correct form of the balance sheet. Of course, in any case the firm can choose the full scheme for drawing up the appropriate type of reporting. But the work with form 1 in this version is characterized by incomparably more laborious than when choosing a simplified document. Firms, therefore, as far as possible, tend to work on a second, simpler scheme. But for this they must meet a number of criteria:

• The share of the authorized capital of the company 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 in accordance with the noted points the company can send to the Federal Tax Service a simplified balance sheet. The sample of filling in the reporting in this format we will consider later. Now we will study the specifics of compiling Form 1 in its full version. We agree that we have to prepare the balance sheet for the year. The sample of filling in the relevant document for other reporting periods (quarter, six months and nine months) will generally be characterized by a similar structure.

Requirements to the balance sheet

Before we study the algorithm of drawing up the required reporting in the Federal Tax Service, we will consider some legislative nuances concerning the requirements for documents of this type.

Thus, many lawyers recommend paying attention to the following requirement: the financial balance sheet should include financial indicators reflecting the activities of all structures of the legal entity, including branches and representative offices in any localities. Another important requirement - if the balance is handed over to the LLC, then the figures reflected in the document must be approved at the general meeting of the company's owners. Form 1 should be supplemented by audit reports, if it is provided by joint-stock companies, banks or insurance organizations.

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

Important attributes

So, consideration of the algorithm of necessary actions can begin with studying the specifics of filling the very first lines of the document. The title of Form 1 should indicate the date of its compilation - on December 31 of the year for which reporting is submitted. After this, it is necessary to indicate the full name of the company, the specifics of the activity, the legal form and the type of property of the organization. Next you need to determine the unit of measurement of financial indicators. The best option - thousands of rubles. The neighboring variant needs to be emphasized. You should specify the correct location of the company, as well as pay attention to indicating the necessary codes.

Let's agree that the balance in our example is filled in the annual reporting by the management of a new company operating as an LLC when using USN.

The algorithm for filling the balance in full form: asset

First of all we fill the asset.

Column 1 should not be filled by all enterprises - only those that form explanatory notes. Therefore, you can put a dash in it. After that go to the lines. You need to fill them carefully.

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

In line 1150, it is also necessary to calculate the difference between the two balances - in the debit of account 01 and the credit of account 02. Similarly, in the corresponding field, enter the figure in thousands.

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

In paragraph 1100, the total is summed over lines 1110, 1150, and 1170. It is useful to double-check the numbers before adding.

Further we fill line 1210, in which the sum of indicators of balance under accounts 10 and 43 is fixed.

In item 1220 the figure corresponding to the balance on the debit of account 19 is fixed.

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

After that, consider the final figure and fix it in paragraph 1200. Let us summarize, thus, the indicators for lines 1210, 1220, and also 1250.

It is necessary to double-check the figures for items 1100 and 1200 - the fact is that to fill line 1600, they need their sum.

The algorithm for filling the balance in the full version: the liability

Our next task is to fill the passive correctly. In it, similarly to the information that contains the form of the balance sheet in the part of the asset (a sample of the algorithm for its filling we reviewed above), the figures are indicated in thousands.

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

In item 1360 - the balance of the credit account 82.

Line 1370 should contain numbers that correspond to the indicators of the balance of the account 84 credit (if the company has a profit).

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

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

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

In line 1700, the figures obtained as a result of the summation of data on points 1300 and 1500 are fixed.

Then you can put a dash. After this, it is necessary to verify the values in lines 1600 and 1700. They must necessarily be the same. If so, the balance is made successfully.

Consider now a sample of filling the balance sheet in a simplified form.

The algorithm for filling the simplified form of the balance: asset

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

In the line "Material non-current assets", which can be assigned code 1150, the fixed assets of the firm are fixed.

Further we fill in the item "Intangible, financial and other assets". Let's agree that the key ones are long-term investments, so the line in question should be assigned code 1170.

In the item "Inventories" it is necessary to specify figures similar to those fixed in the general form in line 1210. Simultaneously, this will be the code for the simplified document.

In the item "Cash and equivalents" it is necessary to fix the relevant information and assign it code 1250.

Next, we assign the code "financial and other assets" code 1260 and fix the numbers there, which are not included in the higher-level items of simplified form.

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

Now we pass to the passive.

Simplified form: passive

The item "Capital and Reserves" records figures reflecting the authorized capital, reserve funds and retained earnings. The code must correspond to the indicator, which is the largest in the money volume. Let's agree that this is undistributed profit. Therefore, we assign the code 1370 to this line.

The next line, which needs to be assigned code 1520, fixes accounts payable, classified as short-term.

Next - we consider the results - in paragraph 1700. Let us summarize, thus, the indicators for lines 1370 and 1520.

After this, it is necessary to verify the figures on items 1600 and 1700. Considering the full sample of filling the form of the balance sheet, we noted that they should converge. A similar criterion is also for a simplified document.

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

Balance at zero revolutions

It happens that an enterprise, formally being in the status of a registered legal entity, does not conduct an active activity, as a result of which there are no financial turnover on it. How is the corresponding balance sheet filled - zero? The sample algorithm for its compilation is extremely simple. All that you need to fill in form 1 in this case are lines 1250 and 1600 in the asset, as well as 1300 and 1700 - in the passive. In them, most likely, will be reflected the minimum authorized capital of the firm - 10 thousand rubles. Of course, all other parts of the document - in particular, reflecting data about the company - must be filled correctly.

Filling the balance sheet: what to look for

So, we examined the samples of balance sheets - complete and simplified. It is not difficult to fill in the relevant documents if you have access to the necessary accounts for which the balance is known. At the same time, no matter how logical the sample of the enterprise's balance sheet, it is useful to take into account a number of important nuances of its filling. Consider them.

Form 1 of the balance sheet must be signed by two officials - the director and chief accountant of the company. Thus, the correctness of the information provided by the firm to the Federal Tax Service is certified.

Before filling the balance, it is necessary to make sure that the work is proceeding with Form 1, approved by order of the Ministry of Finance No. 66n of July 2, 2010, and not with any other document.

When drawing up the appropriate type of reporting, it is recommended to follow the criteria set out in PBU 4/99, namely in section 4 of this source.

If the firm has been operating for more than a year, the indicators for prior periods should be indicated in the current report. In accordance with paragraph 10 PBU 4/99, the relevant figures can be adjusted (if necessary explanations for the balance sheet).

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

When to provide a balance in the Federal Tax Service?

To provide Form 1 to the Federal Tax Service, it is necessary until April 1 of the year that follows the reporting year. The date of the fulfillment of this obligation corresponds to the moment of sending the specified document by mail or its actual transfer to the employees of the Federal Tax Service. However, if this is a day off, then the next business day is considered the date of submission of Form 1. Therefore, firms should be careful when submitting reports closely to the deadlines.

The value of the balance sheet

The provision of the appropriate type of reporting, as we noted above, is the obligation of Russian enterprises, as established by law. At the same time, not only the Federal Tax Service may be interested in getting the necessary figures from the firm. The fact is that the indicators recorded in Form 1 are able to give a generally quite adequate idea of how things are going in the enterprise, about how effective its business model is.

This information can be useful, for example, for investors, creditors, potential partners of the firm. In this regard, the interest in timely drawing up of the balance sheet should be shown primarily by the company's management.