The balance sheet includes data as of reporting dates. Preparing a balance sheet - an example for dummies

It is the main document within the financial statements. It allows you to recreate an accurate picture of the company's financial condition. The balance sheet has a special structure, the purpose of which is impossible to understand without an idea of ​​what the essence of the assets and liabilities of the balance sheet is.

Components of a balance sheet

The balance sheet is a table with a special structure, where all amounts are grouped in a special order, forming sections of the balance sheet.

Assets

The first and main part of the balance sheet is its Asset. This is where everything that belongs to the company or enterprise is indicated. This includes all property, as well as materials and goods for carrying out activities. The equipment that became the property of the company upon purchase is also displayed here.

The balance sheet asset reflects what the enterprise owns at the reporting date. The asset has two sections in its structure, which are compiled on the basis of different articles.

These sections are worth considering in more detail, since the correctness of their completion plays a key role in drawing up a high-quality balance sheet.

These sections are called non-current and current assets, depending on how and where these funds are used.

Non-current Assets include intangible assets of the company, financial contributions for a long time, as well as funds related to unfinished construction processes.

Intangible assets are expressed in monetary terms after determining their residual value. It can be determined after calculating the difference between the initial acquisition amount and the depreciation amount.

Fixed assets are reflected in the same way in the balance sheet. Another form of calculation applies only to Land plots, since no depreciation is calculated in relation to them.

The financial investment group is created by articles on the investment of financial assets in other enterprises or companies for a period of more than one year, that is, long-term.

The concept of capital investments refers to expenses made for construction that has not yet been completed. Costs under this item are taken into account actual.

The second section of the asset is formed by current assets. They are also the property of this company, but are constantly undergoing changes both in total amounts and in their purpose.

The main group of this section is Inventories, the amount of which includes the cost of inventories for production, the cost of finished products, as well as expected production costs in the amount of cost.

The cash group is formed from balance sheet items, including Cash, Cash, etc.

Also, assets can include financial receivables formed by debts from other organizations and employees of the given one on account of itself.

Passive

Liabilities in the balance sheet are those sources from which the property of a given company is formed. Moreover, the sources can be their own, or they can be borrowed. They will all still appear on the liability side.

This part of the balance sheet includes sections 3 to 5, called:

• Capital and reserves.
• Long term duties.
• Short-term liabilities.

The liability side of the balance sheet reflects all types of capital of the company: additional, reserve, authorized. They find their place precisely in the capital and reserves section. This also includes profit and loss for the current year as well as for previous years.

Long-term liabilities are a type of debt to creditors when they issue a loan for a long period. In this case – more than one year.

Short-term liabilities are loans and credits that are due to be repaid in the near future. This section also includes obligations to employees in the form of vacation pay and salaries, as well as those expenses that may arise in the near future.

Thus, the liability side of the balance sheet explains where the assets in the asset for each item come from separately, because if the balance sheet is drawn up correctly, offsetting between different types of items is impossible.

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Equality between the halves of the balance must always be found, since changes in one side cannot pass without leaving an impact on the other side. This must be taken into account, because in this way the correct functioning of the company and the balance sheet as a whole are proven. This means the conclusions drawn up based on this document.

So, the Balance Sheet is compiled in order to show the situation within the company in financial terms. In its structure, it has two parts, called Active and Passive. The assets of the balance sheet display the assets that the company currently owns. The liability reflects the sources from which this property is formed. Equality between the two parts of the balance sheet indicates its correct composition and that the financial situation of the company is quite stable.

The term "balance" is used in many scientific fields. It also plays a major role in the economic sector, where there is such a thing as “accounting balance”. It includes two parts - passive and active. The first displays the capital and liabilities that exist for a particular company. The second displays the property of the institution. The balance sheet of an enterprise is a necessary document. It helps those cooperating with the company to assess its current financial condition.

Similar accounting objects within both parts of the balance sheet can be grouped according to various criteria. The essence of balance is balancing, that is, the quantitative equality of its parts. To prepare a balance sheet, a special form approved by the Ministry of Finance of the Russian Federation is used. However, it is only advisory, so enterprises have the right to establish their own form that is convenient for them or modify the proposed one.

What does the concept include?

The balance sheet in accounting is the totality of funds, as well as their sources, on a specific date. The currency for the balance sheet is the equality between its two parts. The balance sheet is used to analyze the company's business activities. Its presence is necessary to find internal reserves and reduce expenses and losses.

Schematically, a document with a balance sheet can be drawn up in tabular form. In this case, the institution’s resources will be grouped in the active part, and the sources of their occurrence, accordingly, in the liabilities part. The “assets” section will consist of non-current and current assets and display the resources held by the enterprise. “Liabilities” will be divided into 3 types: long-term liabilities, debts and current liabilities. There are different types of balances, they can be grouped depending on certain categories. So, they can be divided depending on:

• time;
• sources from which the information was obtained;
• volume of information;
• financial activities of the company;
• existing form of ownership;
• display object;
• cleaning method;
• turnover display forms.

There is no need to list all the types that the classification of accounting balances implies. It is enough to mention those that are most often encountered when working with documents.

Some types of balances

In addition to the standard or classic, other types of balance sheets are used:

1. Opening. This type is formed at the very beginning of the company’s entrepreneurial activity. Its active part displays the resources received by the institution during its founding. The sources of their appearance act as liabilities. As a rule, before drawing up this type of balance sheet, the company undergoes an audit and also evaluates the resources that are already available.
2. Final. It has the form of a report and reflects the economic activity of the organization for a certain period of time. The basis for such a balance is the accounting records that have already been verified.
3. Profitable and expendable. It is a special document that can be developed for a certain time period. Its main purpose is to ensure balance and consistency in the movement of both material and monetary resources. It also allows you to develop the enterprise from the social side and satisfy the needs of the team in the most complete form. This type of accounting contains calculations of all expenses and income of the company.
4. Consolidated. This is a statement of the total activities of enterprises, one of which is the parent. At the same time, the turnover of mutual subsidiaries should be excluded from this type of balance sheet.
5. Liquidation. The final balance sheet prepared upon the termination of a company's operations. It displays the property status of the enterprise on the day on which it is deprived of its legal entity status. The balance sheet shows the sources of income and their amount. In addition, it indicates the state in which the company’s settlements are at the end of the liquidation period.
6. Negotiable. It includes data on debit and credit turnover for a specific period. Such a balance sheet is used as an interim document.
7. Preliminary. This type of balance sheet is prepared in advance before the end of the reporting period and takes into account possible changes that may occur in the composition of the institution’s property.
8. Dividing. The need for such a balance arises in the event of a division of a legal entity into two or more smaller companies. According to this document, both the rights and obligations of the predecessor are transferred. The separation balance sheet must contain information about legal succession regarding all obligations that the reorganized organization had.
9. Consolidated. A balance sheet prepared by combining a series of closing balance sheets. Usually the need for their presence concerns various departments and similar authorities.

Asset Sections

After the most common types have been listed, you can find out in more detail what a balance sheet in accounting is and what it consists of. The first component of the document is the part with assets that reflect all the values ​​of the company. Values ​​are reflected in monetary terms. Assets are distributed between two sections, which include non-current and current assets. The section of non-current assets includes all assets of a long-term nature, presented as the following groups:

The last section also includes receivables both from employees of the institution itself and from other companies and third parties.

Passive sections

A liability refers to the part that is opposite to an asset. These sections of the balance sheet include the entire set of liabilities that the organization has. Liabilities contain debt and equity capital. The liability is divided into these sections:

• long term duties;
• debts;
• current liabilities.

The first category includes obligations to the company’s employees, the state, and landlords. Debts include long-term bonds and loans. Current liabilities include obligations that must be paid in the coming year. Although there are 3 liability sections of the balance sheet, in principle only 2 types of sources are included in them, namely, borrowed and own. It is believed that the larger the segment occupied by its own sources, the more stable the financial position of the enterprise. An approximately equal ratio of borrowed and equity funds is assumed to be optimal.

There are various classifications of obligations. So, according to one of them, they are divided into imaginary, actually existing and hidden. If everything is more or less clear with actually existing obligations, then the remaining 2 types are worth examining in more detail. Hidden obligations may include credit or other debt of an enterprise to legal entities, individuals, as well as to the budget. In fact, it is absent in the organization, but must be taken into account when accounting for the company's own funds. What may be contained in the category of hidden obligations:

• fines provided for in contracts;
• the obligation to constantly spend money on charity or social purposes;
• the presence of contracts for the supply of services at a cost that exceeds the average market price.

Imaginary liabilities are the company's borrowed debt to the budget and other authorities, reflected in the balance sheet, but in fact not present in the company.

What can be classified as imaginary obligations:

• reserves for future expenses;
• loans that were taken from the owners of the legal entity;
• debt to a creditor who has gone bankrupt.

An obligation arises either upon the entry into force of a contract or legal norm, or in the course of business transactions. When a liability is settled, the firm is deprived of a certain part of its assets to satisfy the conditions of the other party. This process is accompanied by the provision of services or the payment of money. In some situations, an obligation is extinguished by replacing it with another. Sometimes it happens that creditors withdraw their own claims from the organization.

A balance sheet asset is one of two parts of equal value containing information about the property of an economic entity. The information is compiled on the basis of reliable accounting records and includes data on tangible and/or intangible objects; existing financial investments; cash/non-cash funds and their equivalents; accounts receivable. Briefly, a balance sheet asset is a kind of inventory of the property of an enterprise, the total result of which is always equal to the liability or sources of funds for financing business activities.

What does a balance sheet asset reflect?

The main form of mandatory reporting for any enterprise, regardless of industry, scale of work, number of personnel and legal status is the balance sheet. To get a clear picture of the state of property, liabilities, and finances, it is enough to study the balances of accounts as of a given date. The balance sheet assets reflect all the necessary indicators in a certain grouping. Monetary valuation allows you to summarize information about your own property, and the principle of double entry ensures equality of parts of Form 1 with proper organization of accounting. The current document was approved by order No. 66n dated 07/02/10.

The assets of the balance sheet reflect information on:

• Non-current assets– this section contains information on fixed assets regularly used in the company’s activities over a long period of time. This includes buildings, equipment, structures, vehicles, and other fixed assets. Additionally, information is provided on intangible assets, various long-term investments, and other non-current assets.
• Current assets– this block collects data on consumable inventories, VAT balances, cash, receivables, existing short-term investments, and other current assets.

Attention! Under any conditions, assets in the balance sheet, line 1600, are equal in amount to liabilities, line 1700.

Asset gradation

The balance sheet of an enterprise, assets and liabilities of the balance sheet show the location of sources of financing activities (both current and past periods) by investing in long-term and short-term objects. When drawing up the form, you must follow the procedure established by Order No. 43n dated 07/06/1999 in PBU 4/99. Working articles are filled out by the organization in thousands/millions of rubles for account balances used in accordance with the current edition.

Asset balance sheet - table

Important! In the company's balance sheet, the asset is not profit/loss - the resulting financial result is reflected in Liabilities on page 1370, as it relates to sources of business financing.

How to calculate a balance sheet asset - practical techniques

The distinctive and most important characteristic of a balance sheet is the equality of its parts. The balance sheet asset total must equal the liability total.

Asset (in terms of the grouping of the company’s own property) = Liability (in terms of grouping of sources of financing and intended purpose)

The assets of the enterprise in the balance sheet consist of 2 parts, while the liabilities are formed from 3. When developing the document, data is filled in as of the reporting moment with information for the 2 previous years. The dynamics of balance sheet assets allows you to analyze the financial condition of the company by comparing information for the current and previous periods. If errors/inaccuracies are made in accounting, the balance will not converge, and the totals for assets and liabilities will be unequal.

1. The balance of funds provided to the organization from budget sources is reflected in the balance sheet under the item:

a) “Deferred income”;

c) “Additional capital”.

2. Which section of the balance sheet reflects the amount of accumulated expenses for research, development and technological work?

a) “Capital and reserves”;

b) “Current assets”;

c) “Non-current assets”.

3. What characterizes the organization’s balance sheet?

a) the financial result of the organization’s activities for the reporting period;

b) the financial position of the organization as of the reporting date;

c) change in the value of net assets for the reporting period.

4. What is the main difference between the opening balance and the operating balance?

a) the absence in the operating balance of the founders’ debt for payment of the authorized capital;

b) indication in the opening balance sheet of the amount of actually paid authorized capital;

c) in the method of evaluating items that characterize the organization’s economic assets.

5. A balance sheet in which there are no regulatory items is called:

a) gross balance;

b) net balance;

c) balance sheet.

6. How many sections does the operating balance sheet include?

7. Depending on the source of compilation, balance sheets are divided into:

a) inventory, book, general;

b) reverse, balance and reverse-balance;

c) single and consolidated.

8. The balance sheet contains information about the financial position of the organization as of:

a) at the end of the reporting year;

b) for the entire period of activity;

c) as of the reporting date.

9. At what cost is depreciable property reflected in the balance sheet?

a) at fair value;

b) at residual value;

c) at replacement cost.

10. At what valuation are treasury shares repurchased from shareholders reflected in the balance sheet?

a) at nominal value;

b) at the possible sale price;

c) at the purchase price.

11. In what way is the debt on loans and borrowings received by the organization reflected in the balance sheet?

a) in the amount of loans and credits to be received, in accordance with the agreements;

b) in the amount of loans and credits actually received, taking into account interest payable as of the reporting date;

c) in an amount that includes funds actually received and interest payable for the entire period of validity of loan agreements and credit agreements.

12. It is allowed to reflect the “collapsed” account balance in the balance sheet for the following accounts:

a) 97 “Deferred expenses” and 98 “Deferred income”;

b) 76 “Settlements with various debtors and creditors”;

c) 09 “Deferred tax assets” and 77 “Deferred tax liabilities”

13. In what group of balance sheet items is the budget debt to the organization for value added tax reflected?

b) “Value added tax on acquired assets”;

c) “Other current assets.”

14. Which account balances are reflected in the balance sheet item “Finished products and goods for resale”?

a) 40 “Release of products (works, services)”, 41 “Goods” and 43 “Finished products”;

b) 41 “Goods” (minus the balance of account 42 “Trade margin”) and 43 “Finished products”;

c) 41 “Goods”, 43 “Finished products” and 45 “Shipped goods”.

15. Under what balance sheet item should the organization reflect the balance of account 07 “Equipment for installation”?

a) “Unfinished construction”;

b) “Fixed assets”;

16. How should an organization’s accounts payable be grouped in liquidation balance sheets?

a) reflected in a single amount under the item “Accounts payable”;

b) in accordance with the order of satisfaction of creditors’ claims established by law;

c) the grouping must correspond to that used in operational (interim and annual) balance sheets.

a) turnover balance;

b) balance sheet;

c) chess balance.

18. How is the indicator of accounts receivable from buyers and customers determined in the annual balance sheet if the organization has accrued a reserve for doubtful debts?

a) based on the amount of accounts receivable according to accounting data, increased by the amount of the reserve;

b) based on the amount of accounts receivable according to accounting data;

c) based on the amount of accounts receivable according to accounting data, reduced by the amount of the reserve.

19. On December 20, 2001, the organization received a bank loan for a period of 4 years. Under what item should the amount of debt under this loan be reflected in the annual balance sheet as of December 31, 2004?

a) “Loans and credits (long-term)”;

b) “Loans and credits (short-term)”;

c) “Deferred expenses.”

20. The balance sheet compares:

a) assets and liabilities;

b) assets, liabilities and equity;

c) assets, liabilities and equity.

21. What accounting principle is implemented using the balance sheet?

a) the sequence of application of accounting policies;

b) property isolation;

c) double entry.

22. The Russian standard form of the balance sheet assumes the location of assets:

a) in descending order of liquidity (from more liquid items to less liquid ones);

b) by increasing liquidity (from less liquid items to more liquid ones);

c) in descending order of liquidity in section I of the balance sheet and in ascending order in section II.

23. A feature of the consolidated balance sheet is:

a) inclusion in the balance sheet of data on the assets and liabilities of the organization’s divisions, allocated to separate balance sheets;

b) inclusion in the balance sheet of data on the assets and liabilities of organizations that have divisions (assets) controlled jointly with this organization;

c) drawing it up in a currency other than the currency of the Russian Federation.

24. A feature of the operating balance is:

a) presentation of the amount of uncovered loss of previous years in the asset;

b) the presence of items characterizing the distribution of income and expenses by period;

c) disclosure of assets and liabilities by segments.

25. The preparation of the annual balance sheet must be preceded by:

a) reconciliation of payments with suppliers and contractors;

b) inventory of property and liabilities, including reserves;

c) reconciliation of settlements with buyers and customers;

d) inventory of the organization’s property in kind.

26. The indicator of the founders’ debt on contributions to the authorized capital of the organization is reflected in a group of items:

a) “Accounts receivable (payments for which are expected within 12 months after the reporting date)”;

b) “Accounts receivable (payments for which are expected more than 12 months after the reporting date)”;

c) in both sections by dividing the amount of debt based on a special calculation.

27. The balance of balance sheet account 29 “Service production and facilities” is included in the balance sheet item:

a) “Other current assets”;

b) “Unfinished construction”;

c) “Costs in work in progress.”

28. The balance sheet of a production cooperative includes the article:

a) “Authorized capital”;

b) “Share premium”

c) "Mutual fund".

Answers: c.

29. Which balance sheet item reflects the balance of the accrued reserve for payment of upcoming employee vacations?

a) “Deferred expenses”;

b) “Reserves for future expenses”;

c) “Costs in work in progress.”

30. Where is the cost of goods accepted by the organization for commission reflected?

a) under the article “Goods shipped”;

b) under the article “Other current assets”;

c) in a certificate of the presence of valuables recorded in off-balance sheet accounts.

They form borrowed capital and must be repaid in accordance with the agreement. Thus, the amount of property of an enterprise is always equal to the sources of its formation. After all, if an organization receives a loan from a bank, then the funds are used to purchase material assets. As a result, the asset (the cost of the acquired property) is equal to the liability (the amount of the bank loan). For values ​​not included in the balance sheet, off-balance sheet accounting is used. Almost every accountant is concerned about the correctness of filling out the balance sheet of the organization’s activities. Everyone knows that there are certain dependencies in accounting documentation that can be used to check the correctness of calculations. Instructions 1 You can find various sources of necessary information on the Internet: for example, at http://mvf.klerk.ru/f1otchet/vzaimouv.htm there is a table that summarizes all the dependencies of the data to be filled out.

Assets and liabilities of the balance sheet

Their structure is disclosed in the explanatory note. 4 The reporting date of the balance sheet is the last day of the year or quarter, that is, the reporting period for which it is compiled. 5 When filling out, liabilities and assets must be divided into long-term and short-term. Long-term liabilities and assets are considered to have a maturity (circulation) period of more than 12 months from the reporting date or more than the operating cycle of the enterprise, if it is longer than 12 months.
6

Rounding must be done to the nearest thousand rubles. For this reason, a discrepancy between the total lines of assets and liabilities by 2 thousand rubles is allowed. 7 Filling procedure: In column 3, indicate the data at the beginning of the reporting period. They are taken from column 4 of the balance sheet of the previous annual report. Section I.

Assets and liabilities of the enterprise

That is, when an asset increases by a certain amount, it is necessary to increase the liability by the same amount. This principle of increasing amounts also applies to liabilities.
How the assets and liabilities of the balance sheet are formed. Let us consider in more detail using an example. Example 1. Let's say an enterprise purchased a fixed asset worth 500,000 rubles.
for the production of semi-finished products.

Fixed assets are reflected in the asset, that is, the amount of the enterprise’s asset increased by 500,000 rubles. The other side is that for the fixed asset you must pay the supplier 500,000 rubles.

The debt to the supplier is reflected in the liability, that is, the company's liability also increased by 500,000 rubles. Therefore, the main condition is met: Active = Passive Example 2.

Let’s say an enterprise has issued a loan from a bank in the amount of 750,000 rubles.

Balance sheet

Attention

That is why the loss is classified as a liability, where all the rights of the organization to individuals and other organizations are recorded. Thus, there are 3 possible states of organization:

• neutral (when she has neither profit nor loss);
• there is profit - the result of accumulation within the organization;
• there is a loss as the lack of funds to repay the organization's obligations.

The process of development of an organization, or dynamics, is accomplished through individual actions - business transactions.

Balance sheet for dummies in simple language

Balance sheet The concept of “balance” is used in many sciences (temperature balance, interaction balance), but most often in economics. It is especially important in accounting.

Info

Balance sheet is a table in which static accounting objects with their numerical values ​​are grouped. In accordance with the consideration of accounting objects from two points of view - property and sources of financing of this property - the balance sheet consists of two parts: an asset, which shows property by type and group, and a liability, which shows the equity capital and liabilities of the organization.

Balance sheet (assets and liabilities, sections, types)

Thus, the liability of the balance sheet determines the legal dependence of the enterprise on other organizations and individuals. The liability side of the balance sheet also includes the entire capital of this organization (authorized, additional, reserve). The presence of capital in the balance sheet of an organization shows the degree of dependence on those who endowed it with capital. Balance represents the unity of quantity and quality, i.e.

e. a document characterizing a certain organization from both the economic and legal sides. In the static position of an organization, there may be a state where the amount of the asset on its balance sheet is equal to the arithmetic amount of the liability on the same balance sheet (Table 1). This situation of the enterprise shows that this organization has various types of property (assets) as much as is necessary to pay off all the obligations of the organization (liabilities), after which there will be nothing left.

Asset and liability - two basic concepts of accounting

Liabilities and assets of the balance sheet The balance sheet is the main form of accounting reporting. It characterizes the property and financial condition of the organization as of the reporting date.

The balance sheet reflects the balances of all accounting accounts as of the reporting date. These indicators are presented in the balance sheet in a certain grouping.

The balance sheet is divided into two parts: assets and liabilities. The amount of assets on the balance sheet is always equal to the amount of liabilities on the balance sheet.

Balance sheet asset Any property of an enterprise - machinery and equipment, real estate, financial investments, accounts receivable, etc. - is its assets. These are all things that can be converted into cash.
Account 20 “Main production” is an active account; in the balance sheet it is taken into account in the second section “Current assets” in the line “Inventories”. Account 02 “Depreciation of fixed assets” is passive. The amount of depreciation charges is indicated in the appendix to the balance sheet and profit and loss statement. 3

If you doubt the passivity or activity of an account, you can use the chart of accounts. In some publications or programs (for example, 1C), the type of account is indicated next to the name.

4 To check whether you have reflected business transactions correctly, create a balance sheet. Assets and liabilities must be equal; if your totals differ, you have reflected something incorrectly.

The principle of double entry, on which all accounting is based, applies here. Check again that the transactions are reflected correctly and create the balance sheet again.

Characteristics of liabilities and assets of the balance sheet

Deferred tax assets represent a part of deferred income tax, the purpose of which is to reduce the amount of tax that must be paid to the budget in the reporting period. Non-current assets are assets with a useful life of more than one year: long-term financial investments, intangible assets, fixed assets, other long-term assets. Current inventories are assets used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services), acquired directly for resale, and also used for the management needs of the organization.
PBU No. 160 dated December 30, 1993; PBU No. 167 dated December 20, 1994. In the section “Long-term financial investments” (line 140), reflect investments in securities and authorized capitals of other organizations. Section II of the balance sheet (Current assets) contains information about all funds invested in production, which are a year or an operating cycle must turn into money. Section III contains information about the liabilities of the enterprise. Sections IV and V reflect long-term and short-term liabilities, that is, accounts payable of the enterprise. 8 Off-balance sheet accounts reflect the value of assets that the enterprise uses temporarily. 9 Checking the correctness of filling out form No. 1: 1. The amounts of assets (Sections I and II) and liabilities (Sections III, IV and V) must be equal.

2.

Own funds must be greater than the value of non-current assets. 3. The total amount of working capital must be greater than the amount of borrowed funds.

Assets and liabilities of the balance sheet for dummies

Types of balances Balances are divided according to different criteria, for example:

• by time (introductory, initial, intermediate, final and liquidation);
• according to completeness of information (general, specific).

The opening balance sheet is drawn up upon the establishment of an organization, the approval of a company, a joint stock company, etc. The opening balance sheet is drawn up every year in order to clarify the property status of the organization after an annual operation and determine the qualitative composition of the property. The opening balance drawn up at the end of the reporting year is the final balance for the past year and the initial balance for the coming year. The interim (test) balance is drawn up quarterly and can be adjusted at the end of the financial year. The final (liquidation) balance sheet is drawn up upon termination of the organization's activities.
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