The balance currency is what a modern enterprise can not function without

The currency of a balance is the economic obligations that any organization has as of the reporting date. First of all, economic obligations arise to persons who have an economic interest in the affairs of the organization.

The balance currency is responsible for the correspondence of the active and passive part of the economic resources, which currently exist at the enterprise, to the total volume of real financial resources placed by creditors and owners. The capital and the passive part of the balance are delineated by the nature of the obligations to third parties and owners, the urgency of payments and the order of repayment.

Unfortunately, the balance currency is not a real reflection of the funds available to the organization. The reason for this is the value of assets that does not coincide with the real market value.

In order for the balance sheet currency to be real, you must fill in the appropriate accounting forms. From them one can draw a conclusion about the reality of assets. The clearest picture is presented after filling in the profit and loss account in the form No. 2 of the financial statements.

When analyzing the financial statements, the emphasis is on the scope of the proposed borrower. Therefore, for a general analysis, it is necessary to look at balance items that are directly related to its main activity. It would be superfluous to analyze receivables and payables in terms of its structure and quality.

When monitoring the financial statements, it is necessary to evaluate its structure. Undoubtedly, it allows balancing the balance sheet according to the data of assets and liabilities. The next step to create a complete picture of a potential borrower is to calculate the coefficients that will characterize its main indicators for financial stability, business activity, liquidity, profitability and subsequent profitability. If necessary, an analysis of other indicators characteristic of the sphere of activity of a potential borrower is carried out.

Any enterprise or organization can increase its balance currency. In different industries there are various operations that will contribute to the increase of this indicator.

For example, the bank's balance sheet can be increased due to the growth of deposit funds on the bank's accounts and the number of loans issued. The increase of this index can be achieved by increasing the authorized capital, which will be responsible for the liabilities, and increasing the number of loans or investments in various securities will correspond to the asset.

Each type of funds in the asset and in liabilities is one of the balance sheet items. To calculate the total, it will be necessary to compare the asset of the balance sheet at the beginning of the year and at the end. The data obtained will be equal to the total of the liabilities. This is how the balance currency is displayed - this is its total value. And the equality of results will be crucial. In this way, accounts are checked to identify unintended errors. Therefore, all business operations conducted by the enterprise have a direct impact on the currency of the balance sheet. They can lead to both an increase in the value of the liability and the asset. In rare cases, changes in articles occur simultaneously. Therefore, when there is a question of increasing the balance currency, it is necessary to carry out the following operations:

1. Movements - they contribute to changes in the balance asset;

2. Change of the special-purpose designation due to changes in the liabilities of the balance;

3. Investments, due to which the general results change - they increase both in the asset and in the passive;

4. Withdrawals - is due to a change in the direction of decrease in the total of the liability and the balance asset.

At the given operations spent at the enterprise, it is necessary to consider, that the passive and active of balance as a result will consist of a total sum of all articles representing them and each of them has own code reflected in the standard reporting. When completing the articles, you can choose the best way to solve the problem to increase the balance currency.