Intangible assets(line 110). This line indicates the residual value of intangible assets. To determine whether an asset is intangible, it is necessary to refer to the Accounting Regulation PBU 14/2007 "Accounting for Intangible Assets" Order of the Ministry of Finance of the Russian Federation dated December 27, 2007 N 153n "On Approval of the Accounting Regulation "Accounting for Intangible Assets"" // Russian newspaper. 02.02.2008. . This Regulation does not apply to:

a) research, development and technological work that did not give a positive result;

b) research, development and technological works that have not been completed and not formalized in accordance with the procedure established by law;

c) material carriers (things) in which the results of intellectual activity and equivalent means of individualization are expressed;

d) financial investments.

To accept an object for accounting as an intangible asset, the following conditions must be met at a time:

a) the object is able to bring the organization economic benefits in the future, in particular, the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (including entrepreneurial activity carried out in accordance with the law Russian Federation);

b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other titles of protection , an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), as well as there are restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object);

c) the possibility of separating or separating (identifying) an object from other assets;

d) the object is intended to be used for a long time, i.e. deadline beneficial use, lasting more than 12 months or the normal operating cycle, if it exceeds 12 months;

e) the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;

f) the actual (initial) cost of the object can be reliably determined;

g) the object has no material form.

When the above conditions are met, intangible assets include, for example, works of science, literature and art; programs for electronic computers; inventions; useful models; selection achievements; production secrets (know-how); trademarks and service marks.

Goodwill that has arisen in connection with the acquisition of an enterprise as a property complex (in whole or in part) is also taken into account as part of intangible assets.

Intangible assets are not: expenses related to education legal entity(organizational expenses); intellectual and business qualities personnel of the organization, their qualifications and ability to work.

fixed assets(line 120). This line is intended to reflect the residual value of fixed assets. These include assets that last more than 12 months, generate income and are used to produce products or for management needs. Such a definition is given in paragraph 4 of PBU 6/01 "Accounting for fixed assets" Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n "On approval of the Regulation on accounting "Accounting for fixed assets"" (as amended on November 27, 2006) // Rossiyskaya Gazeta . May 16, 2001, December 31, 2006. (hereinafter - PBU 6/01).

As part of property, plant and equipment, it is also possible to reflect real estate for which a certificate of ownership has not yet been received. This is possible only if the object is put into operation and it is recorded on account 01. If unregistered real estate is recorded on account 08, the cost of such an object is shown on line 130 "Construction in progress".

The composition of fixed assets reflects those objects that belong to the organization on the basis of ownership, economic management or operational management. This also includes property received under a leasing agreement, if it is accounted for on the balance sheet of the lessee.

When renting an enterprise as a property complex, its value is reflected in line 120.

The remaining leased fixed assets are shown in the reference section of off-balance accounts in lines 910 "Rented fixed assets" and 911 "Including leasing".

According to paragraph 15 of PBU 6/01, the results of the revaluation of fixed assets are subject to reflection in accounting in the next year. If the organization revaluates fixed assets as of January 1, 2010, then the change in the value of fixed assets in the preparation of the balance sheet for 2009 is not reflected. The change in the value of property, plant and equipment will be reflected in the opening balance sheet for 2010.

In the balance sheet, the cost of fixed assets is shown net of depreciation. However, not all fixed assets are depreciated. For example, for housing stock and external improvement, forestry and road facilities, not depreciation is charged, but depreciation. The amount of accrued depreciation is shown in line 980 of the reference section of the balance sheet. And for land plots and objects of nature management, neither depreciation nor depreciation is charged at all. Therefore, line 120 indicates the historical cost of non-depreciable fixed assets.

Construction in progress(line 130). This line of the balance reflects the costs of acquiring or building fixed assets and intangible assets that have not yet been put into operation. This also includes the value of property received free of charge or by barter, but not yet included in fixed assets. It also shows the cost of equipment that has not been transferred for installation or has not yet been installed. It is taken into account on account 07 "Equipment for installation". In addition, line 130 reflects the costs of unfinished R&D.

As mentioned above, on account 08, an unregistered in due course real estate Ovseyko S. Property and obligations: legal and accounting concepts // Lawyer. 2009. No. 11.S. 29. . When filling out the balance sheet, the cost of such real estate minus depreciation is shown in line 130.

Profitable investments in material values(line 135). This line reflects the value of only the property that was originally intended to be used for leasing or rental. The cost of such property in the balance sheet is shown minus the accrued depreciation Bezborodova T.I. Methodology for restating non-monetary items balance sheet during inflation // Information-analytical newspaper "Taxes". 2009. No. 1.S. 32. .

If the property was not originally intended for these purposes, but for one reason or another is leased, it must be accounted for as part of fixed assets.

Long-term financial investments(line 140). Financial investments are classified as long-term if they are made for a period of more than a year. Financial investments for a period of less than a year are reflected in line 250 "Short-term financial investments" section. II "Current assets".

These lines are filled in taking into account the norms of PBU 19/02 "Accounting for financial investments" Order of the Ministry of Finance of the Russian Federation dated December 10, 2002 N 126n "On approval of the Accounting Regulation "Accounting for financial investments"" (as amended on November 27, 2006) // Bulletin of normative acts federal executive authorities. 03.03.2003, 22.01.2007. (hereinafter - PBU 19/02). They reflect contributions to the authorized capital of other organizations, investments in securities, receivables received under an assignment agreement of the right to claim. In addition, funds invested in joint activities, money in deposit accounts with banks, as well as loans provided to other organizations are also shown here. However, if the accrual of interest on deposits is not provided for in the agreement, then such assets must be reflected in line 260 "Cash" section. II "Current assets".

At the end of the reporting period, financial investments are reflected taking into account the interest due.

Please note that financial investments do not include own shares repurchased from shareholders for subsequent resale or cancellation. In addition, loans issued to employees of the organization are also not financial investments. They must be shown as part of receivables on line 230 or 240.

If securities, for which the current market value is not determined, have signs of depreciation (clauses 37, 38 of PBU 19/02), then a reserve for the depreciation of these investments should be created. In the balance sheet, the value of such securities must be shown minus the amount of the created reserve Shvetskaya V.M. Accounting: textbook / V.M. Swedish. M.: Dashkov i K, 2009.S. 103. .

So, in section I of the balance sheet asset "Non-current assets" all long-term assets of an economic entity are presented: intangible assets, fixed assets, long-term financial investments, capital investments.

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ORDER of the Ministry of Finance of the Russian Federation dated 28-06-2000 60n ON METHODOLOGICAL RECOMMENDATIONS ON THE PROCEDURE FOR FORMING INDICATORS OF ACCOUNTING REPORTS ... Relevant in 2018

II. The procedure for the formation of indicators of the balance sheet (form N 1)

18. The column "At the beginning of the reporting year" shows data at the beginning of the year (opening balance sheet), which must correspond to the data in the column "At the end of the reporting period" of the previous year (closing balance sheet), taking into account the reorganization carried out at the beginning of the reporting year, as well as changes in performance evaluation financial statements related to the application of the Regulations on maintaining accounting and financial statements in the Russian Federation and Accounting Regulations "Accounting policy of the organization" PBU 1/98.

The column "At the end of the reporting period" shows data on the value of assets, capital, reserves and liabilities at the end of the reporting period (month, quarter, year).

19. In the section "Non-current assets" for the group of articles "Intangible assets", the presence of intangible assets at a residual value is shown (with the exception of objects of intangible assets, for which, in accordance with established order depreciation is not charged).

Intangible assets can be contributed by the founders (owners) of the organization on account of their contributions to the authorized capital of the organization, received free of charge (including under a gift agreement), acquired by the organization in the course of its activities.

According to the specified group of articles, the acquired individual apartments in the housing stock objects recorded in accordance with the established procedure are also shown. The cost of housing stock (including individual apartments), reflected in the specified group of items, the data are given at their original cost (acquisition cost).

20. For the group of articles "Fixed assets", indicators are given for fixed assets, both operating and being under reconstruction, modernization, restoration, conservation or in reserve at residual value (with the exception of fixed assets, for which, in accordance with the established procedure, depreciation not charged). When calculating depreciation deductions, one should be guided by the Regulation on Accounting and Accounting in the Russian Federation and the Regulation on Accounting "Accounting for Fixed Assets" PBU 6/97, approved by Order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n (registered with the Ministry of Justice of the Russian Federation on January 13, 1998, registration N 1451), as well as the Methodological Guidelines for Accounting for Fixed Assets, approved by Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 .N 5677-VE the specified Order does not require state registration).

The results of the revaluation carried out by the organization in accordance with the established procedure before the beginning of the reporting year as of the first day of the reporting year of fixed assets are subject to accounting in January and are taken into account in the financial statements when generating data at the beginning of the reporting year.

This group of articles also shows land plots owned by the organization, objects of nature management (water, subsoil and other natural resources), capital investments in perennial plantations, radical land improvement (drainage, irrigation and other reclamation works) and leased fixed assets, included in the established order in the composition of fixed assets.

An organization - a tenant, which provides for the transfer of property received under a lease agreement for an enterprise as a whole as a property complex and related to fixed assets, to its ownership (purchase) upon the expiration of the lease term or before its expiration, provided that the latter pays the entire redemption price stipulated by the agreement, in this group of articles reflects fixed assets included in the leased property complex.

21. The article "Construction in progress" shows the costs of construction and installation works (carried out both by economic and contract methods), the acquisition of buildings, equipment, Vehicle, tools, inventory, other durable material objects, other capital works and costs (design and survey, geological exploration and drilling, costs for land acquisition and resettlement in connection with construction, for training personnel for newly built organizations, and others) .

This article reflects the cost of capital construction objects that are in temporary operation until they are put into permanent operation, as well as the cost of real estate objects for which there are no documents confirming the state registration of real estate objects in cases established by law.

Incomplete capital investments are reflected in the balance sheet at actual costs for the developer (investor).

In addition, this item reflects the costs of forming the main herd, the cost of equipment that requires installation and is intended for installation.

When filling out the item "Construction in progress", one should be guided by the Regulation on accounting for long-term investments, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 1993 N 160, and the Regulation on accounting "Accounting for agreements (contracts) for capital construction"PBU 2/94, approved by Order of the Ministry of Finance of the Russian Federation of December 20, 1994 N 167 (according to the conclusion of the Ministry of Justice of the Russian Federation of December 29, 1994 N 07-01-816-94, this document does not need state registration).

22. Under the group of articles "Profitable investments in material assets", organizations that make profitable investments in material assets provided for a fee for temporary possession and use (including under a financial lease agreement, under a rental agreement), in order to generate income, reflect the residual value of the specified property.

When filling out this group of articles, it is necessary to be guided by the Order of the Ministry of Finance of the Russian Federation of February 17, 1997 N 15 "On the reflection in accounting of operations under a leasing agreement" (according to the conclusion of the Ministry of Justice of the Russian Federation of March 7, 1997 N 07-02-232 -97 this document does not need state registration).

23. For the group of articles "Financial investments", data should be presented in the balance sheet with a division into long-term and short-term. Financial investments are presented as short-term if the term of circulation (repayment) for them is no more than 12 months after the reporting date. The remaining financial investments are presented as long-term and are reflected in the "Non-current assets" section.

In the group of articles "Long-term financial investments", along with long-term investments in subsidiaries and affiliates, the organization's long-term investments in the authorized (share) capital of other organizations, in government securities, bonds and other securities of other organizations, as well as loans granted to other organizations are shown.

Objects of financial investments (except loans) that have not been paid in full are shown in the asset of the balance sheet in the full amount of the actual costs of their acquisition with the assignment of the outstanding amount under the corresponding article of the group of articles "Accounts payable" in the liability of the balance sheet in cases where the rights have been transferred to the investor to the object. In other cases, the amounts paid as payment for the objects of financial investments to be acquired are shown in the balance sheet asset under the corresponding article of the "Accounts receivable" group of articles.

When reflecting articles of the group of articles "Long-term financial investments", one should be guided by the Procedure for recording transactions with securities in accounting, approved by Order of the Ministry of Finance of the Russian Federation dated January 15, 1997 N 2 (registered with the Ministry of Justice of the Russian Federation on June 10, 1997, registration N 1324).

24. In the section "Current assets" for the relevant articles of the group of articles "Reserves" shows the balances of material - production stocks intended for use in the production of products, performance of work, provision of services, management needs of the organization (raw materials, materials and other similar values), for sale or resale (finished products, goods), as well as other material assets(animals on cultivation and fattening). According to the specified group of articles, expenses of the organization listed in work in progress (distribution costs), expenses of future periods are subject to reflection under the corresponding articles.

Inventories are reflected in the balance sheet in the assessment provided for by the Regulation on Accounting and Accounting in the Russian Federation, the Accounting Regulation "Accounting for Inventory" PBU 5/98, approved by Order of the Ministry of Finance of the Russian Federation dated June 15, 1998 g. N 25n (registered with the Ministry of Justice of the Russian Federation on July 23, 1998, registration N 1570).

25. When organizations carry out accounting for the procurement of inventories using accounts 15 "Procurement and purchase of materials" and 16 "Deviation in the cost of materials" in the balance sheet, the amount of deviations of actual expenses for the acquisition of inventories from their accounting records at the end of the reporting period prices or deviations associated with the provision of discounts (markups) to the organization in accordance with the contract, the occurrence of sum differences in settlements for acquired inventories, is added to the value of the balance of inventories reflected in the relevant articles of the "Inventory" group of articles, or is deducted when determining total data for the article in case of discounts, the occurrence of sum differences.

The procedure for writing off the revealed deviations of actual expenses for the acquisition of inventories from their accounting price is established by the organization independently when adopting an accounting policy.

26. Under the article "Costs in work in progress (distribution costs)" of the group of articles "Inventories" the costs of work in progress and work in progress (services) are shown, the accounting of which is carried out on the corresponding accounting accounts of production costs. At the same time, work in progress is reflected in the assessment adopted by the organization when forming an accounting policy in accordance with regulatory documents on accounting.

Organizations (construction, scientific, engaged in geology, etc.) that carry out settlements with customers in the current year in accordance with concluded agreements for completed stages of work of independent significance, and use account 36 "Completed stages for work in progress" for their accounting , reflect under this article the stages accepted in the prescribed manner by the customer at the contractual cost. In this case, the customer reflects the cost of work in accounting at the end of all stages.

This article also shows the costs of alloying timber products and work in progress Agriculture, which are reflected minus the cost of issue, the costs of repairs of fixed assets that were not completed by the end of the reporting period.

27. In the event that organizations engaged in trading activities, providing services Catering, do not recognize the accounted distribution costs in the cost of goods (services) sold in full in the reporting period as expenses for ordinary activities, then the amount of distribution costs (in terms of transportation costs) attributable to the balance of unsold goods and raw materials is reflected in the balance sheet under the article "Costs in work in progress (distribution costs)" of the group of articles "Stocks".

When organizations switch from the beginning of the reporting year, in accordance with the adopted accounting policy, to the procedure for recognizing commercial and administrative expenses in full in the cost of products, goods, works, services sold as expenses for ordinary activities, commercial expenses and (or) not written off in the previous reporting year distribution costs are subject to inclusion in the cost of sold products, goods, works, services at the beginning of the reporting year, or the organization may decide to evenly include these amounts in the cost of sold products, goods, works, services during certain period time (for example, a quarter, half a year).

28. Under the article "Finished products and goods for resale" of the group of articles "Stocks", the actual production cost, the standard (planned) cost (or in another estimate provided for by the Regulations on Accounting and Accounting in the Russian Federation) of the balance of products that have passed all stages (phases, redistributions) provided for by the technological process, as well as completed products that have passed tests and technical acceptance.

This article shows the value of the balance of goods purchased by an organization engaged in trading activities or providing public catering services. At the same time, the organization providing catering services, under this article, also reflects the remains of raw materials in the kitchens and pantries, the remains of goods in buffets. This article reflects the cost of finished products purchased by the organization to complete its finished products and not included in its cost in accordance with the terms of the contract with customers.

The balance of goods is reflected in the balance sheet at the cost of their acquisition, formed in accordance with the Regulation on accounting "Accounting for inventories" PBU 5/98 and the Regulation on accounting "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 N 33n (registered with the Ministry of Justice of the Russian Federation on May 31, 1999, registration N 1790).

When accounting for an organization engaged in retail, goods in accordance with the established procedure at sales prices, the difference between the acquisition cost and the cost at sales prices is reflected in the financial statements separately in the Appendix to the balance sheet (form No. 5).

29. The article "Goods shipped" of the group of articles "Stocks" shall reflect data on the complete actual cost, the standard (planned) full cost (or in another estimate provided for by the Regulations on Accounting and Accounting in the Russian Federation) of shipped products (goods) if, in accordance with the requirements of regulatory documents on accounting, the conditions for recognizing revenue have not yet been met from the sale of goods (products).

When it becomes certain that sufficient conditions for recognition of revenue in accounting will not be fulfilled, the organization recognizes receivables in an amount equal to the valuation of previously recorded goods shipped.

If the organization, in accordance with the established procedure, recognizes commercial expenses in the cost of goods sold in full in the reporting period as expenses for ordinary activities, then the goods shipped are reflected in the assessment without taking them into account.

30. The article "Expenses of future periods" of the group of articles "Inventories" reflects the amount of expenses recognized in accounting in accordance with the established procedure, but not related to the formation of costs for the production of products (works, services) of the reporting period. Such expenses, in particular, include expenses associated with mining and preparatory work, preparatory work for production in seasonal industries, the development of new organizations, industries, workshops and units, expenses for the uneven repair of fixed assets (for organizations that do not form in the established the order of the reserve for the repair of fixed assets), the cost of advertising, training, etc.

31. The article "Other stocks and costs" shows the cost of material and production assets and expenses recognized by the organization that are not reflected in the previous lines of the group of articles "Stocks".

If the organization does not fully recognize the recorded commercial expenses in the cost of goods (services) sold in the reporting period as expenses for ordinary activities, then the expenses for packaging and transportation not written off by the organization in the prescribed manner, accounted for as part of commercial expenses, related to the balance unshipped (unsold) products are reflected under the above item.

32. The group of articles "Value Added Tax on Acquired Values" reflects the amount of value added tax on acquired inventories, intangible assets, capital investments, etc., works and services, subject to attribution in the prescribed manner in the following reporting periods to reduce the amount of tax to be transferred to the budget or to the relevant sources of its coverage.

33. Data on accounting accounts of settlements of an organization with other organizations and citizens in the balance sheet are presented in expanded form: on analytical accounting accounts, for which there is a debit balance, - in an asset, for which there is a credit balance, - in liabilities.

When regulating the amounts of receivables and payables for which the limitation period has expired, and in other cases, one should be guided by the Regulations on Accounting and Accounting in the Russian Federation.

34. For the group of items "Accounts receivable", data on receivables, payments on which are expected more than 12 months after the reporting date, and receivables, payments on which are expected within 12 months after the reporting date, are shown separately. Accounts receivable are presented as short-term if their maturity is not more than 12 months after the reporting date. The rest of the receivables are presented as long-term. In this case, the calculation of the specified period is carried out starting from the first day of the calendar month following the month in which this asset was accepted for accounting.

Accounts receivable, presented in the balance sheet as long-term and expected to be paid off in the reporting year, may be presented at the beginning of this reporting year as short-term. The fact of presenting receivables, previously accounted for as long-term, as short-term must be disclosed in the notes to the balance sheet.

35. The article "Buyers and customers" of the group of articles "Accounts receivable" reflects the debt of buyers and customers in the accounting records as of the reporting date in the amount in accordance with the terms of the contracts for the goods sold to them, products, work performed and services rendered (taking into account discounts (capes), changes in the terms of the contract, non-monetary settlements, etc.).

Accounting debts of buyers and customers and other debtors for goods sold to them, products, work performed and services provided, secured by bills of exchange, are reflected in the item "Promissory notes receivable".

36. Under the article "Debt of subsidiaries and dependent companies" of the group of articles "Accounts receivable", as well as the article "Debt to subsidiaries and dependent companies" of the group of articles "Accounts payable", the data of the organization on current operations with its subsidiary (dependent) companies (interbalance settlements).

37. Under the article "Debts of participants (founders) on contributions to the authorized capital" of the group of articles "Accounts receivable", the debt of the founders (participants) of the organization on contributions to the authorized (share) capital of the organization is shown.

38. The article "Advances paid" of the group of articles "Accounts receivable" shows the amount of advances paid to other organizations and individuals for upcoming settlements in accordance with the terms of the contracts.

39. Under the article "Other debtors" of the group of articles "Accounts receivable", debts are shown, including overpayment of taxes, fees and other payments to the budget, state non-budgetary funds, debts of employees of the organization for loans granted to them at the expense of this organization, for reimbursement of material damage to the organization, etc.

The article "Other debtors" of the group of articles "Accounts receivable" also shows debts for accountable persons, debts for settlements with suppliers for shortages of inventory items discovered during acceptance, for settlements with a state and (or) municipal authority, fines, penalties, forfeits recognized by the debtor or on which decisions of a court (arbitration court) or other body having, in accordance with the legislation of the Russian Federation, have the right to make an appropriate decision on their recovery have been received.

40. The group of articles "Short-term financial investments" reflects the actual costs of the organization for the repurchase of its own shares from shareholders, the organization's investments in securities of other organizations, government securities, etc., loans provided by the organization to other organizations.

41. For the group of articles "Cash" for the articles "Cash", "Settlement accounts", "Currency accounts", the balance is shown Money at the cash desk, on settlement and currency accounts in credit institutions.

42. The group of articles "Other current assets" shows the amounts that are not reflected in other groups of articles of the section "Current assets" of the balance sheet.

43. In the section "Capital and reserves" of the balance sheet in the group of articles "Authorized capital" is shown in accordance with founding documents the value of the authorized (reserve) capital of the organization, and for state and municipal unitary enterprises - the value of the authorized fund.

The increase and decrease in the authorized (share) capital, made in accordance with the established procedure, are reflected in the accounting and financial statements after the relevant changes are made to the constituent documents.

44. Share premium of a joint-stock company (amounts received in excess of the nominal value of the placed shares by the company (minus the costs of their sale), amounts from revaluation in accordance with the established procedure of non-current assets of the organization, part of retained earnings remaining at the disposal of the organization, in the amount directed on capital investments are included in additional capital and are shown in the data of the group of articles "Additional capital".

45. The group of articles "Reserve capital" reflects the sum of the balances of the reserve and other similar funds created in accordance with the legislation of the Russian Federation or in accordance with the constituent documents.

46. ​​The data under the item "Fund social sphere"includes the balance of the social sphere fund formed by the organization in the event that there are housing facilities and external amenities (received free of charge, including under a donation agreement, acquired by the organization), not previously included in the authorized (share) capital, authorized fund, additional capital.

47. Under the article "Target financing and receipts", non-profit organizations reflect the balances of received and unused target funds as entrance membership and voluntary contributions and other sources. Data on the balances of targeted financing at the beginning of the reporting period by their types and sources, on their receipt and use during the reporting period, balances at the end of the reporting period Not commercial organizations are given in the Report on the intended use of the funds received (form No. 6).

The rest of the funds received by a commercial organization for targeted financing (from the budget, from other organizations and citizens) are reflected in the group of articles "Deferred income". The reduction of these balances is carried out as non-operating income is recognized in the reporting period (when the inventories acquired at the expense of targeted funds are released for the purposes of the organization’s activities; depreciation is charged on property acquired at the expense of these funds; completion and delivery of scientific - research work etc.).

Data on balances of special-purpose financing funds at the beginning of the reporting period by their types and sources, on their receipts and use during the reporting period, balances at the end of the reporting period by commercial organizations are given in the statement of changes in capital after the section "Change in capital".

If an organization receives assets free of charge, including under a donation agreement (fixed assets, intangible assets, cash, etc.), these assets are reflected in the balance sheet in the same way as the procedure for reflecting targeted financing.

48. The group of articles "Retained earnings of past years" shows the balance of profit remaining at the disposal of the organization based on the results of work for the last reporting year and decisions taken for its use (direction to reserves formed in accordance with the law or in accordance with the constituent documents, to cover losses, to pay dividends, etc.).

In accordance with the regulatory documents on accounting in the balance sheet, the balances of funds (consumption fund, accumulation fund, etc.) formed in accordance with the constituent documents of the organization and the adopted accounting policy at the expense of the profit remaining at the disposal of the organization (retained earnings) based on the results of work per year are not shown separately. Relevant transcripts characterizing the use of profits remaining at the disposal of the organization are given in the explanatory notes to the balance sheet and income statement (in particular, in the statement of changes in equity).

49. In the group of articles "Retained earnings of the reporting year" during the reporting year, retained earnings of the reporting period are shown in the net amount, calculated as the difference between those identified on the basis of accounting of all operations of the organization and the assessment of balance sheet items in accordance with the Accounting Regulations and financial statements in the Russian Federation with the financial result for the reporting period and the amount of taxes and other similar obligatory payments due in accordance with the legislation of the Russian Federation, including sanctions for non-compliance with taxation rules (including for settlements with state non-budgetary funds), at the expense of arrived.

At the same time, if the organization incurs expenses in the absence of sources of their coverage at the expense of the profit remaining at the disposal of the organization based on the results of work for last year(years), the amount of these expenses during the reporting year is reflected in the "Capital and reserves" section separately and is deducted when determining the results for this section.

50. The group of articles "Uncovered loss of past years" shows the balance of uncovered loss received as a result of the organization's activities for the periods preceding the reporting period.

The group of articles "Uncovered loss of the reporting year" shows the loss of the organization for the reporting period as the difference between the financial result for the reporting period identified on the basis of accounting of all operations of the organization and the assessment of balance sheet items in accordance with the Regulations on Accounting and Accounting in the Russian Federation and the amount of taxes due and other similar obligatory payments in accordance with the legislation of the Russian Federation, including sanctions for non-compliance with taxation rules (including for settlements with state non-budgetary funds), at the expense of profit.

51. In the annual balance sheet, data on the groups of articles "Reserve capital", "Retained earnings of past years", "Uncovered loss of past years", "Retained earnings of the reporting year", "Uncovered loss of the reporting year" are shown taking into account the consideration of the results of the organization's activities for reporting year, decisions made to cover losses, pay dividends, etc.

When considering the results of the reporting year and deciding on the sources of loss coverage (both the reporting year and previous years), the following can be directed for these purposes: its distribution; reserve fund formed in accordance with the law; additional capital (with the exception of the amounts of increase in the value of property on revaluation), as well as bringing the value of the authorized capital to the value net assets organizations.

52. The group of items "Loans and credits" of the section "Long-term liabilities" shows the outstanding amounts of received credits and loans, which are subject to repayment in accordance with agreements more than 12 months after the reporting date.

If the amounts of credits and loans recorded in the accounting records are subject to repayment in accordance with the agreement within 12 months after the reporting date, then their amounts not repaid at the end of the reporting period are reflected under the relevant items in the "Current liabilities" section.

In this case, the calculation of the specified period is carried out starting from the first day of the calendar month following the month in which these obligations were accepted for accounting, taking into account the terms of agreements on the maturity of obligations.

Liabilities presented in the balance sheet as long-term and expected to be settled in the reporting year may be presented at the beginning of this reporting year as short-term. The fact of presenting liabilities previously recorded as long-term as short-term must be disclosed in the notes to the balance sheet.

Required decryption the composition and changes during the reporting year of the amounts of the organization's liabilities for loans and borrowings are given in the explanatory notes to the balance sheet and income statement.

53. The section "Current liabilities" reflects the amounts of accounts payable payable within 12 months after the reporting date.

In the balance sheet, the amount of the organization's debt on received credits and loans is reflected taking into account the interest due at the end of the reporting period.

54. In the group of articles "Accounts payable":

the item "Suppliers and contractors" shows the amount of debt to suppliers, contractors for the material assets received, work performed, services rendered to the organization;

the article "Promissory Notes Payable" shows the amount of debt to suppliers, contractors and other creditors to whom the organization has issued promissory notes to secure their supplies, works, services;

the article "Debt to the organization's personnel" shows the accrued but not yet paid amounts of wages, and the article "Debt to state non-budgetary funds" reflects the amount of debt on contributions to state social insurance, pensions and medical insurance of employees of the organization, as well as in employment fund;

the article "Debt to the budget" shows the organization's debt for settlements with the budget for taxes, fees, including income tax from employees;

the article "Advances received" shows the amount of advances received from third-party organizations for future settlements under concluded agreements;

the article "Other creditors" shows the debt of the organization for settlements, data on which are not reflected in other articles of the group "Accounts payable".

In particular, this article may reflect the debt of the organization for payments on mandatory and voluntary insurance property and employees of the organization and other types of insurance; debt on contributions in accordance with the procedure established by the legislation of the Russian Federation to extra-budgetary funds and other special funds (except for funds, debt on contributions to which is reflected under the item "Debt to state extra-budgetary funds"); the amount of lease obligations of the lease organization for fixed assets transferred to it under the terms of a long-term lease, etc.

55. The debit balance on the accounting accounts of payroll and insurance settlements is shown under the relevant items in the group of items "Accounts receivable" in the "Current assets" section of the balance sheet.

56. In the group of articles "Debts to participants (founders) for the payment of income" shall be reflected the amount of the organization's debt on dividends due for payment, interest on shares, bonds.

57. The group of articles "Deferred income" shows the amounts accounted for in accordance with the accounting rules as deferred income.

58. The group of articles "Reserves for future expenses" shows the balances of funds reserved by the organization in accordance with the Regulation on Accounting and Accounting in the Russian Federation.

If, when clarifying the accounting policy for the next reporting year, the organization considers it inappropriate to accrue reserves for future expenses, then the balances of the reserves, for which carry-over balances occur in the prescribed manner, as of January 1 of the year following the reporting year, are subject to joining the financial result of the organization with reflection in company's financial statements for January.

59. The group of articles "Other current liabilities" shows the amounts of short-term liabilities that are not reflected in other groups of items in the section "Current liabilities".

60. Organizations are recommended for reference in the form N 1 "Balance Sheet" for the results of data on the assets of the organization, capital and reserves and liabilities of the organization to provide data on the presence of values ​​recorded on off-balance accounts. The data is filled in on the basis of the instructions given in the Chart of Accounts, as well as taking into account a specific list of off-balance accounts used by the organization.

The main form in the organization's accounting system is badane. It characterizes the property and financial position of the organization at the reporting date. The balance sheet allows you to determine the composition, amount of property and the sources of its formation, liquidity and turnover rate
funds, analyze the cash flow and assess the solvency of the organization
In the process of reading the balance sheet, the user of balance sheet information compares the totals of the sections within the asset and liability of the balance sheet and their individual items, as well as the totals of the sections of the asset and liability. As a result of these comparisons, users get Additional information of an analytical nature, necessary for making informed management decisions, as well as for assessing the effectiveness of future capital investments and the degree of risk of financial investments.
The current legislation establishes unified fundamental principles and rules for compiling the balance sheet for all business entities. The currently adopted structure of the balance sheet (Form No. 1) is largely close to world practice.
The balance sheet reflects actual data on property and financial condition organizations, the sources of own and borrowed funds are more clearly distinguished. At the same time, the formation of the structure of the balance sheet asset provides for the arrangement of articles in the order of increasing liquidity, and liabilities - in the order of increasing degree of demand for capital (according to the increasing degree of urgency of the return of obligations).
In relation to international accounting standards, balance sheet indicators are drawn up according to the balance-no-that principle, i.e. are excluded from the balance sheet calculation of the amount of regulatory values, which should be disclosed in the notes to the balance sheet and explanatory note. Assets and liabilities are shown with a division, depending on the maturity (maturity) for long-term (more than one year) and short-term (up to one year). The assessment of property and liabilities is carried out by the organization to reflect them in accounting and reporting in monetary terms in accordance with the rules for assessing individual accounting objects and balance sheet items on the basis of current accounting regulations. Offsetting between items of assets and liabilities is not allowed in the balance sheet, except for the cases provided for by the relevant regulatory documents on accounting.
With such a structure and assessment of items, balance sheet indicators Russian organizations without pre-training(bringing the valuation to net and regrouping items) can be used for analytical comparisons in accordance with the requirements of IFRS.
In order to control the direction and use of funds, all items of the balance sheet are grouped as follows. The balance sheet asset contains sections: "Non-current assets", "Current assets", and liabilities - "Capital and reserves", "Long-term liabilities", "Short-term liabilities". To ensure comparability of the balance sheet data at the beginning and end of the reporting year, the nomenclature of items in the opening (at the beginning of the year) balance sheet must be brought into line with the nomenclature of items established for the final (at the end of the year) balance sheet.
To clarify the structure of the balance sheet, let's consider the essence and content of the main items of the asset and liability of the balance sheet, compiled on the basis of the samples of financial statements approved by order of the Ministry of Finance of the Russian Federation dated July 22, 03 No. 67n (see f. No. 1).
Assets. Section 1. Non-current assets. This section reflects funds that are heterogeneous in their economic content: tangible, intangible, investments, etc. The combination of such funds in one section is due to the long-term nature of their use in economic activity organizations belonging to the least liquid assets. The article "Intangible assets" shows the presence of intangible assets held by the organization on the basis of ownership, economic management, and operational management. The established procedure for the formation of balance sheet indicators on the basis of the net balance principle provides for the reflection of intangible assets in the balance sheet at their residual value (net valuation). A breakdown of intangible assets, as well as the amount of depreciation that regulates the initial cost of intangible assets to a net level, is given in the Appendix to the balance sheet (form No. 5). Intangible assets, for which no redemption is provided, are proved in the balance sheet at their original cost. To fill in indicators for intangible assets, information on accounts 04 "Intangible assets" and 05 "Amortization of intangible assets" is used. In order to correctly reflect information, one should be guided by the accounting provisions “Accounting for intangible assets” (PBU 14/2000), “Accounting for expenses for research, development and technological work” (PBU 17/02).
The article "Fixed assets" reflects material assets used as means of labor and for a long time serving the economic activities of the organization. Data on fixed assets are given in accordance with the rule of net valuation of balance sheet items at residual value (with the exception of objects for which the cost is not paid in the prescribed manner). The amount of accrued depreciation on fixed assets at the beginning and end of the reporting year is reflected in Form No. 5.
Fixed assets include property received on lease (if the subject of the lease agreement is accounted for on the balance sheet of the lessee). In addition, real estate objects that are actually operated and for which documents have been submitted for state registration may be included in fixed assets.
A complete breakdown of the availability and movement of fixed assets during the reporting year is given in form No. 5 and in statistical reporting (form No. 11).
The source of information for filling in this balance sheet item is the data on accounts 01 "Fixed assets", 02 "Depreciation of fixed assets". When filling out the item “Fixed Assets”, one should be guided by the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), as well as Guidelines on accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated 13.10.03 No. 91n.
The article "Construction in progress" provides data on the cost of construction in progress, carried out both by economic and contract methods; expenses for the acquisition of durable material objects (buildings, equipment, vehicles, tools, inventory, etc.); other capital costs (design and survey, geological exploration and drilling, costs for land acquisition and resettlement in connection with construction, for training personnel for newly built organizations, etc.); costs for the formation of the main herd; stocks of equipment requiring installation and intended for installation; performance of research, development and technological work; advances given to contractors for capital construction.
Construction in progress is shown in the balance sheet in the amount of actual costs for the developer (investor), and equipment for installation (requiring installation) - at the actual cost of its acquisition, including delivery costs. , approved by order of the Ministry of Finance of Russia dated 30 12 93 No. 160, and accounting regulations “Accounting for agreements (contracts) for capital construction” (PBU 2/94), “Accounting for expenses for research, experimental design and technological work” ( PBU 17/02) The information source for filling in this balance sheet item is the data on accounts 08 “Investments in non-current assets”, 07 “Equipment for installation”, 60 “Settlements with suppliers and contractors” (in terms of advances issued by the customer to contractors for capital construction , purchase of equipment and other costs associated with the implementation of capital construction)
The article “Profitable investments in material assets” shows the residual value of property (buildings, equipment and other material assets) acquired to be provided for a fee to other organizations for temporary possession and use (under a leasing agreement, under a rental agreement) in order to generate income. Income investments are reflected at their residual value (original cost minus accrued depreciation). The indicators are formed according to the data of accounts 03 "Profitable investments in material assets" and 02 "Depreciation of fixed assets" (in terms of property provided for temporary use, temporary possession).
A breakdown of the availability and movement of profitable investments in tangible assets during the reporting year is given in Form No. 5
The article “Long-term financial investments” shows long-term (for a period of more than one year) investments of the organization in securities and authorized (reserve) capitals of other organizations (including subsidiaries and affiliates), in state and municipal securities provided to other organizations loans, deposits
O joint activities(a simple partnership agreement
va), deposits, etc. A breakdown of financial investments with their division into long-term and short-term ones is given in the Appendix to the balance sheet (form No. 5).
Financial investments, according to which the current market value can be determined, are reflected in the financial statements at the end of the reporting year at the current market value by adjusting their valuation for the previous reporting fee.
Deferred tax assets are that part of deferred income tax that should lead to a reduction in tax payable to the budget in the next reporting period or in subsequent reporting periods.
Deferred tax assets are the result of deductible temporary differences that arise when expenses are recognized earlier in accounting and revenues later than in tax accounting. The amount of deferred tax assets is determined as the product of deductible temporary differences that arose in the reporting period and the income tax rate.
When forming the indicators of the submitted article of the balance sheet, one should be guided by the Accounting Regulation “Accounting for income tax settlements” (PBU 18/02). The source of information for filling in the balance sheet item is the data on account 09 "Deferred tax assets".
The article "Other non-current assets" reflects funds and investments that are not reflected in the previous articles of the section
I balance sheet. In particular, this item may reflect the costs listed on account 08 “Investments in non-current assets” for acquired intangible assets that were not put into operation at the end of the reporting year.
Section II. current assets. The indicators of this section of the balance sheet characterize the state of current assets, including tangible working capital, funds in settlements (accounts receivable), cash and cash equivalents.
In the group of articles "Inventory" are concentrated material working capital, including inventories, production costs, finished products and goods, as well as other similar reserves and costs reflected in the balance sheet under the relevant items.
The article "Raw materials and other similar values" reflects the stocks of raw materials, basic and auxiliary materials, purchased semi-finished products and components, spare parts, containers and other material assets accounted for on account 10 "Materials". The value of these production stocks in the organization depends on the nature and volume of production, on-
sectoral characteristics and is reflected in the balance sheet at the actual cost of their acquisition (harvesting). At the same time, it should be borne in mind that the assessment of inventories at the end of the reporting period is determined depending on the accepted method of their assessment upon disposal, i.e. by the cost of each unit of inventory, average cost, cost of the first (LIFO method) or last (FIFO method) by the time of purchases. In addition, for spoiled raw materials and materials, for inventories that are completely or partially obsolete, or with a steady decline in market prices when reflected in the balance sheet, an assessment can be made at the cost recorded in accounting, reduced by the amount of the reserve created at the end of the year for reduction the cost of such inventories.
This article of the balance sheet reflects the cost of a special tool, special fixtures, special equipment and special clothing, which are accounted for as part of current assets.
When filling out this article of the balance sheet, it is necessary to be guided by the Accounting Regulation "Accounting for inventories" (PBU 5/01), Methodological guidelines for accounting tools, special devices, special equipment and special clothing, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n. The information source for filling in this balance sheet item is the data on accounts 10 “Materials”, 14 “Reserves for the decrease in the value of material assets”, 15 “Procurement and acquisition of material assets”, 16 “Deviation in the cost of material * assets”.
Under the article “Animals for rearing and fattening”, data on the presence of young animals* of adult fattening animals, birds, families of bees, owned by the organization and recorded on the synthetic account of the same name, are shown.
The item "Costs in work in progress" includes the costs of unfinished main production associated with the implementation of the organization's statutory activities, work in progress (services) of auxiliary and service industries belonging to it.
When filling out this article, the reality of assessing the balances of work in progress is important, since from
the validity of the distribution of costs between the output of finished products and work in progress depends on the reliability of reporting data on the cost of products (works, services) and financial results. Depending on the industry specifics of production and the accounting policy adopted by the organization in accordance with the regulatory documents on accounting, work in progress in the balance sheet may be reflected at actual production costs at enterprises with a single (individual) nature of production; according to the standard (planned) production cost at enterprises with serial and mass production, according to direct items of expenditure, or only according to the cost of raw materials, materials and semi-finished products in industries with a short cycle technological process. If administrative expenses are recognized in full in the cost of goods sold as expenses for ordinary activities, then work in progress is valued without taking into account these expenses.
Organizations that perform long-term work (construction, scientific, design, etc.) and carry out settlements with customers in accordance with concluded agreements for completed stages of work, reflect under this article the cost of the completed stages of work paid by the customer, accounted for on account 46 “Completed stages for unfinished work.
In organizations that carry out their statutory activities in accordance with the constituent documents in trade and public catering, if the accounted distribution costs are not fully recognized in the cost of goods (services) sold in the reporting period as expenses for ordinary activities, then the amount of distribution costs is reflected in the submitted article (in terms of transportation costs) attributable to the balance of unsold goods and raw materials.
To fill in this balance sheet item, based on the characteristics of production activities, organizations use information on synthetic accounts: 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 29 “Service production and farms”, 46 “Completed stages for work in progress”, 44 “Sales expenses” (in terms of distribution costs).
When preparing information on filling out this article of the balance sheet, one should be guided by the Regulation on Accounting "Expenses of the Organization" (PBU 10/99), industry instructions governing the composition of costs.
The article “Finished products and goods for resale” reflects the stock balances of finished products that have passed tests and acceptance, are fully completed in accordance with the terms of the contract and comply with technical conditions and standards. In addition, organizations operating in production areas, reflect under this article products, materials and other items purchased specifically for sale, as well as finished goods purchased for a complete set, not included in the cost of manufactured products and subject to reimbursement by buyers separately. Trade and public catering organizations show the remains of goods under this article. At the same time, public catering enterprises include the remains of raw materials in the kitchens and pantries and the remains of goods in buffets.
Finished products are valued in the balance sheet at the actual production cost. When using account 40 "Output of products (works, services)" to summarize information on products released for the reporting period and identify
deviations of the actual production cost of these products from the standard (planned) cost of finished products in the balance sheet are shown at the standard (planned) production cost.
Goods shipped under this article are shown at actual or standard (planned) cost. In this case, if the organization recognizes commercial expenses (expenses for the sale and marketing of products) in full in the cost of products sold in the reporting period, then the goods shipped are reflected in the assessment without taking them into account. The basis for filling out this balance sheet item is the information recorded on accounts 45 “Goods shipped”, 14 “Reserves for depreciation of material assets”)
With regard to the reflection of data on the balances of finished products and goods shipped, it should be noted that in order to bring the domestic practice of forming reporting indicators closer to the requirements of International Financial Reporting Standards (IFRS), the economic literature expresses an opinion on the assessment of finished products and goods shipped at the end of the reporting year at net realizable value based on current market prices if net realizable value is less than cost of production. Thus, the requirement of prudence in the evaluation of products can be implemented in accounting.
At the same time, the net realizable value is recommended to be calculated by multiplying the current market prices for products by the prevailing percentage of marginal income. The difference between the selling price and the production cost of sold products will in this case be the amount of marginal income for a given volume of products. For the markdown of finished products and goods shipped, the average percentage of marginal income that has developed over the reporting period is calculated. To this end, the difference between the total sales proceeds is divided by the production cost of goods sold. After recalculation at the end of the reporting period of finished products and goods shipped at current market prices, the amount received is multiplied by the difference between the number 100 and the average percentage of marginal income. The result of such a recalculation characterizes the net realizable value of the balance of finished products and goods shipped. The amount of deviations in the net realizable value, if it turns out to be lower than the production
noah cost, will characterize the forthcoming loss from the sale of products.
Recognition of the net realizable value as a balance estimate of finished products and goods shipped does not change their value in accounting. For the amount of reduction in the cost of products, reserves are formed at the expense of the profit of the reporting year for the reduction in the cost of finished products and goods shipped. In the balance sheet, in this case, these tangible assets will be given at the cost reflected in the accounting, but reduced by the amount of reserves for the reduction of their value.
The article “Deferred expenses” shows the amount of expenses recognized in accounting in the reporting year, but subject to repayment in the following reporting periods by writing off to production (circulation) costs or other sources during the period to which they relate. Deferred expenses may include: mining expenses preparatory work, development of new types of production, preparatory work for production in seasonal industries; expenses for uneven repairs of fixed assets (for organizations that do not form an appropriate reserve); advertising and training costs paid in advance for subsequent periods, etc. When filling out this item, data on account 97 “Deferred expenses” are used.
The article "Other reserves and costs" shows reserves and costs that are not reflected in the previous articles of the "Reserves" group. This item may reflect the amounts of selling expenses that have not been written off in the established manner (expenses for packaging and transportation) related to unsold products, if the organization does not recognize the expenses recorded in the cost of goods sold in full in the reporting period as expenses for ordinary activities. .
The article "Value added tax on acquired valuables" reflects the amount of tax on acquired inventories, intangible assets, fixed assets, capital investments made, work performed and services rendered, subject to attribution in the prescribed manner in the following reporting periods
to reduce the amount of value added tax for transfer to the budget or to the appropriate sources of its coverage. The information source for filling in this article is the data of account 19 “Value added tax on acquired values”.
In the second section of the balance sheet, funds in the calculations are presented in two groups of items, depending on the maturity of the debt, “Accounts receivable (payments for which are expected more than 12 months after the reporting date)” and “Accounts receivable (payments for which are expected within 12 months after reporting date). Accounts receivable include settlements with buyers and customers, debts of suppliers for advances issued to them; settlements with the personnel of the organization to compensate for the damage caused to the organization; debt for accountable persons; settlements with different organizations and persons on non-commodity transactions; other debtors. The calculation of the repayment period of receivables with the aim of dividing them into long-term and short-term is carried out from the 1st day of the calendar month following the month in which the debt was accepted for accounting Accounts receivable presented in the balance sheet as long-term and expected to be paid off in the reporting year , can be presented at the beginning of this reporting year as short-term with the disclosure of this information in the explanatory note.
As part of receivables, the largest share is the debt of buyers and customers for products shipped to them, work performed and services rendered in the amount of settlement documents presented for payment in accordance with the terms of the contract. The very existence of this debt is due operating system non-cash settlements, in which the moments of shipment of products and their payment do not coincide When reflecting data on settlements with buyers and customers, the limitation periods established by law should be taken into account. When reserves for doubtful debts are created in accordance with the established procedure at the end of the reporting year at the expense of financial results, the debt for which the reserve was created is reduced by the amount of this reserve in the annual balance sheet.
The article "Authorized capital" shows the amount of funds initially invested by the owners (founders) to ensure the statutory activities of the organization. The authorized capital is the most stable part of the organization's own capital. Its value, reflected under this balance sheet item, must correspond to the amount fixed in the constituent documents. Depending on the organizational and legal forms of the organization and the corresponding rights and responsibilities of its owners, they show the value fixed in the constituent documents: the share capital (business partnerships); statutory fund (state and municipal unitary enterprises); share fund (production cooperatives or artels); authorized (share) capital (limited and additional liability companies, open and closed joint-stock companies).
When filling out this article of the balance sheet, the information recorded on account 80 "Authorized capital" is used.
According to the article " Own shares repurchased from shareholders” reflects information on the presence of own shares repurchased by the joint-stock company from shareholders for their subsequent resale or cancellation. Business companies and partnerships may show under this article the shares of a participant acquired by their company or partnership for transfer to other participants or third parties. Since this article is counter to the article “Authorized capital”, the numerical values ​​of this article are shown in parentheses, i.e., in a negative value. When forming indicators for this article of the balance sheet, information is used on account 81 “Own shares (shares)”,
The article “Additional capital” reflects the amounts of replenishment of equity capital associated with the increase in the value of non-current assets as a result of their revaluation, with the receipt of share premium, i.e. the amount of the difference between the selling and nominal value of shares received in the process of forming the authorized capital of a joint-stock company, and subsequent increase in the authorized capital by selling shares at a price exceeding the nominal value.
Section IV. Long term duties. This section of the balance sheet reflects long-term liabilities for long-term (more than one year) borrowed funds received by the organization for investment in fixed assets, acquisition or construction of fixed assets, intangible assets, etc.
Long-term liabilities in this section are represented by a group of articles. The item “Loans and credits” reflects outstanding liabilities on received long-term bank loans, loans secured by issued bonds and issued long-term promissory notes, as well as amounts received under loan agreements and repayable more than 12 months after the reporting date. The specified period is calculated from 1- on the th day of the calendar month following the month in which these obligations were accepted for accounting, based on the terms of the agreement on the maturity of obligations. At the same time, if during the inventory of liabilities before the preparation of annual financial statements it is established that repayment of a loan or loan is expected within 12 months after the reporting date, then liabilities outstanding at the end of the year, previously classified as long-term, can be reflected under the relevant items in the section “Short-term obligations." The presentation of liabilities previously recorded as long-term as short-term should be disclosed in the notes to the balance sheet.
When forming the indicators of this section in accordance with the principle of temporary certainty of the facts of economic activity (accrual), all liabilities on long-term loans and borrowings are reflected taking into account the interest due to the creditor (lender) as of the reporting date.
When filling out this article, one should be guided by the Accounting Regulations “Accounting for loans and credits and the costs of servicing them” (PBU 15/01). The information source of this article is the data recorded on account 67 "Settlements on long-term credits and loans".
The article "Deferred tax liabilities" reflects the amount of deferred tax liabilities
Deferred tax liability is that part of deferred income tax that should lead to an increase in tax payable to the budget in the next reporting period or in subsequent reporting periods.
Deferred tax liabilities are the result of taxable temporary differences that arise when expenses are recognized later in accounting and revenues are recognized earlier than in tax accounting. The amount of deferred tax liabilities is determined as the product of taxable temporary differences that arose in the reporting period and the income tax rate.
When forming the indicators of this article of the balance sheet, one should be guided by the Accounting Regulation “Accounting for income tax settlements” (PBU 18/02). The source of filling in the article is the data on account 77 “Deferred tax liabilities *.
It should be noted that in accordance with clause 19 of PBU 18/02, when preparing financial statements, organizations are given the right to reflect in the balance sheet the balanced (rolled up) amount of the deferred tax asset and deferred tax liability. Reflection of the folded balance of these indicators is possible only if the organization simultaneously has deferred tax assets and deferred tax liabilities and takes them into account when calculating income tax.
The item "Other long-term liabilities" shows long-term accounts payable, other than long-term loans and borrowings.
Section V. Short-term obligations. This section of the balance sheet reflects information on the state of short-term liabilities in terms of loans and borrowings received for a period of up to one year and current accounts payable, other short-term liabilities provided in the following repayment within 12 months after the reporting date.
When forming indicators characterizing the state of borrowed funds of an organization, the amount of debt is reflected on an accrual basis, that is, taking into account the interest due to the creditor (lender) as of the reporting date. The basis for filling out this article is the data on account 66 “Settlements on short-term loans and borrowings”.
The group of articles "Accounts payable" reflects the organization's short-term debt to various legal entities and individuals. Most characteristic species accounts payable included in this group are reflected in the following items:
"Suppliers and contractors" - shows the debt to suppliers and contractors for the received material assets, work performed and services rendered, as well as for unbilled deliveries. To fill in this article, the information recorded on accounts 60 “Settlements with suppliers and contractors” and 76 “Settlements with various debtors and creditors” is used;
"Debt to the personnel of the organization" - the debt to the employees of the organization for accrued but not yet paid wages is recorded. To fill out this article, information on account 70 “Settlements with personnel for remuneration” is used;
“Debt to state non-budgetary funds” - reflects the organization's debt on the unified social tax, on contributions to pensions, on compulsory social insurance of employees against industrial accidents and occupational diseases. When filling out this article, the data of account 69 "Calculations for social insurance and security" are used. At the same time, the amounts of the unified social tax to be credited to the federal budget are reflected in the composition of debts on taxes and fees;
"Debt on taxes and fees" - shows the organization's debt to the budget for all types of taxes and payments, including taxes on income individuals held by the organization from employees. This article is filled in according to the data recorded on account 68 “Calculations on taxes and fees”;
"Other creditors" - reflects all types of debt of the organization for settlements with various organizations and persons on non-commercial transactions (deposited amounts
wages; the organization's debt on payments for compulsory and voluntary insurance of property and employees; debts on the amounts withheld from the wages of employees in favor of individuals and organizations on the basis of executive documents of the judicial authorities, etc.) This article may reflect the amount of advances received from buyers for the supply of products, performance of works and services. When filling out this article, information is used on accounts 76 “Settlements with various debtors and creditors”, 62 “Settlements with buyers and customers” (in terms of advances received).
The article “Debt to the participants (founders) for the payment of income” reflects the debt on the income due to the founders, dividends to shareholders. The information source for filling in this article is the data of accounts 75 “Settlements with founders”, sub-account “Calculations for the payment of income”, 70 “Settlements with personnel for remuneration” (in terms of accrued income to employees who are among the founders (participants) of the organization).
The article “Deferred income” shows the income received (accrued) by the organization in the reporting period, but related to future reporting periods; rent and rent received in advance; revenue from the transportation of passengers on monthly and quarterly tickets; subscription fee for the use of communication facilities; forthcoming receipts of debts for shortages identified in the 9th reporting period for previous years; the difference between the amount recovered from the perpetrators for the missing material assets and their value accepted for accounting, as well as other amounts reflected in accordance with the accounting rules on. account 98 "Deferred income". The composition of deferred income reflects the value of assets received free of charge until they are recognized as income of the organization. At the same time, income is recognized in accounting when the expenses that caused them are determined.
The article “Reserves for future expenses” reflects the credit balance of the same name account 96, showing the amounts reserved by the organization in the prescribed manner for the upcoming payment of vacations, for the payment of remuneration for seniority, for covering the costs of repairing fixed assets and other purposes provided for by industry specifics of the composition of costs included in the cost of manufactured products, performed works and services.
If changes are made to the accounting policy for the next reporting year and the organization finds it inappropriate to accrue reserves for future expenses, then the balances of the reserves for which there are carry-over balances in the prescribed manner, as of January 1 of the year following the reporting year, are subject to joining the financial result of the organization with reflection January accounting. When forming indicators for this article, it is necessary to take into account rowing PBU 8/01 and PBU 16/02.
The article "Other current liabilities" shows the amounts of short-term liabilities that are not reflected in other items of section V of the balance sheet.
Following the result of the balance sheet, a “Reference on the availability of valuables accounted for on off-balance accounts” is provided. It reflects information on the presence and movement of valuables that do not belong to the organization, but are temporarily in its use or disposal, as well as information on the debt of insolvent debtors written off at a loss, securing obligations and payments in terms of received and issued. The certificate contains data on leased fixed assets, depreciation of the housing stock and objects of external improvement and other similar objects; inventory items accepted for safekeeping and commission. A certificate is filled in according to the data of off-balance accounts maintained by the organization in accordance with the list and instructions given in the Chart of Accounts.
This certificate also shows intangible assets in terms of received rights to use intellectual property objects (inventions, trademarks, computer program and so on.). Such intangible assets are taken into account on the off-balance sheet account in the valuation adopted in the contract. It should be noted that there is no such off-balance account in the Chart of Accounts, but in accordance with the letter of the Ministry of Finance of Russia dated November 12, 04 No. 07-05-14 / 296, organizations can introduce additional off-balance accounts at their discretion.
This is the methodology for the formation of indicators and the preparation of the balance sheet. For the balance sheet to give enough complete picture about the financial and economic activities of the organization, he must first of all be right
marvelous. At the same time, the balance sheet compiled according to the accounting records made on the basis of documents certifying all the facts of the organization's economic activity for the reporting period, confirmed by accounting calculations and an inventory of property and financial obligations, is considered truthful.
The opposite of the veracity of the balance sheet is its veiling, i.e. distortion of the results of the organization's work by embellishing certain aspects of the activity. Typical examples of veiling the balance sheet are 1 inclusion in the composition of the property of material assets that are in safekeeping; balancing accounts payable and receivable, rather than reflecting the detailed balance, for example, on account 76 “Settlements with different debtors and creditors”; profit misrepresentation as a result of improper provisioning; reflecting data in the balance sheet on the wrong items in order to underestimate certain indicators, etc.
A true balance sheet does not yet mean its reality. The balance sheet is considered to be real if the estimates of its articles correspond to reality. IN Russian practice this means that the assessments of balance sheet items comply with certain regulatory documents governing the organization of accounting for individual accounting items.
When compiling the balance sheet, it is important to observe the constancy of the accounting policy, which ensures the continuity of the balance sheet, for example, the data of the subsequent (final) balance sheet should be the opening balance sheet of the reporting year. The balance sheet should be understandable not only to the persons who make it up, but to everyone who reads it. Familiarization with a true * real, clear. balance sheet allows us to obtain very valuable ^ information about various aspects of the organization's activities "The information contained in the balance sheet makes it possible to use it to control the composition and structure of the organization's property, calculate liquidity indicators, and the dynamics of receivables and payables, which allows ultimately give an objective assessment of the economic state of the solvency of an organization that protects the interests of its owners, the state, and creditors.

The balance sheet is not only a method of accounting, but also the main form of accounting. The balance sheet is a system of indicators that characterizes the property and financial position of the organization as of the reporting date and reflects data on economic assets (asset) and their sources (liability).

The origin of the word "balance" comes from two Latin words bowls and balance. The name fully reflects the essence of the balance, which is the equality of the results of the asset and liability, i.e. equality of property to the sources of its formation.

Graphically, the balance is a table consisting of two parts - an asset and a liability. The asset can be placed either to the left or above the liability. It reflects economic assets by composition and placement. The passive is located either on the right or below. It shows the sources of the formation of property. The asset discloses the subject composition of the property disposed by the organization, the liability shows the amount of funds invested in the organization and who and to what extent participated in the creation of its property.

Each element of an asset and a liability is called a balance sheet item (for example, fixed assets). The balance sheet items are grouped according to the degree of homogeneity into the appropriate sections. The balance sheet consists of five sections. Two sections are included in the asset (“Non-current assets” and “Current assets”) and three sections are included in the liability (“Capital and reserves”, “Long-term liabilities” and “Short-term liabilities”).

The result of the balance is called the "balance currency". All information about the property and its sources is reflected in the columns “At the beginning of the year” and “At the end of the year”. In this case, the balance sheet items are filled in on the basis of the data of the General Ledger (or other similar register) on the balances of the relevant accounting accounts.

Note that the assets and liabilities of the balance sheet are arranged in a certain sequence. In the asset, they are arranged in ascending order of liquidity, i.e. depending on how quickly this property can be converted into cash. In liabilities - according to the increasing urgency of the return of obligations.

In the heading part of the balance sheet, it is necessary to indicate: the reporting date, the name and TIN of the company, the address of the actual location and statistics codes. Data in the balance sheet are given in thousands of rubles or millions of rubles (for significant turnover) without decimal places. In some cases (with small turnovers), it is possible to draw up a balance sheet in rubles. The balance sheet is signed by the head and chief accountant of the organization.

As mentioned above, the balance sheet consists of two equal parts - an asset and a liability. The liability is presented in the form of equity and liabilities, i.e. an asset is equal to the sum of liabilities and equity.

Wherein assets(property) are economic assets controlled by the organization as a result of past events of its economic activity and which should bring economic benefits to it in the future. Commitment(accounts payable) is recognized the organization's debt existing at the reporting date, which is a consequence of past events of its economic activity and settlements for which should lead to an outflow of the organization's resources that should have brought it economic benefits. Accounts payable may arise due to the operation of a contract or legal norm, as well as business practices.

Capital represents the balance of the organization's economic assets after deducting accounts payable from them. It represents the investments of the owners and the profit accumulated during the operation of the organization.

When compiling the balance sheet, the data at the beginning of the year must correspond to the data at the end of the previous year. It is also not allowed to set off between the items of assets and liabilities, items of profit and loss, except in cases where such a set-off is provided for by the relevant accounting provisions.

A number of indicators (fixed assets, financial investments, etc.) are reflected in the balance sheet in a net assessment, i.e. minus regulatory values ​​(depreciation, estimated reserves). These values ​​should be disclosed in the notes to the balance sheet and income statement.

When compiling the balance sheet, the balances of settlement accounts (60, 62, 76, etc.) are given in expanded form. Debit balances on sub-accounts opened for these accounts are reflected in assets, credit balances - in liabilities.

Also, the balance sheet should be preceded by an inventory. It confirms the accuracy of the accounting data of property and liabilities reflected in the balance sheet.

The balance sheet is submitted by all organizations, except for those that have switched to a simplified taxation system. These organizations are exempt from accounting on the basis of federal law dated November 21, 1996 No. 129-FZ "On Accounting". However, if an enterprise simultaneously applies a simplified taxation system and pays a single tax on imputed income (UTII), it must submit financial statements.

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3. The structure of the balance sheet

The balance sheet is a two-sided table, where the left side (assets) reflects the composition and placement of economic assets, and the right side (liability) reflects the sources of formation of economic assets and their intended purpose. In the balance sheet, there must be a mandatory equality of assets and liabilities.

The main element of the balance sheet is a balance sheet item, which corresponds to a specific type of property, liabilities, sources of property formation. Balance sheet items are aggregated, if they have a decryption, including, and detailing, which decrypt the aggregated strings.

Balance sheet items are combined into groups (balance sheet sections). Combining balance sheet items into groups or sections is carried out on the basis of their economic content. Each line (article) of the balance has its own serial number, which makes it easier to find it, and links to individual articles. To reflect the state of funds, the balance sheet provides two columns for digital indicators: at the beginning and at the end of the reporting period. The second column shows the state of funds and their sources at the date of the balance sheet.

In the modern balance sheet, asset and liability items, based on their economic homogeneity, are combined into certain sections.

The balance sheet asset contains two sections: 1. Non-current assets; 2. Current assets.

Liabilities balance consists of three sections: 1. Capital and reserves; 2. Long-term obligations; 3. Short-term liabilities.

Sections in the asset balance are arranged in ascending order of liquidity, and in liabilities - according to the degree of fixation of sources.

The formation of indicators for the lines of the balance sheet is presented in table 2.

table 2

Formation of indicators of balance sheet lines

4. Balance sheet technique

The balance sheet cannot be drawn up if the basic rules (principles) of accounting in the organization are not formed. These accounting rules in organizations are established by the Federal Law “On Accounting”, the Regulation on Accounting and Reporting, the Accounting Regulation “Enterprise Accounting Policy”, the Chart of Accounts and some other regulatory documents.

The system of indicators of the balance sheet as part of the financial statements is formed based on the concept of preserving (maintaining) and increasing financial capital, based on the distinction between three main elements of the balance sheet: assets, liabilities and equity.

Under the technique of compiling the balance sheet is understood as the totality of all necessary accounting procedures. This is a laborious process which methodological plan available only to professionals in the field of accounting.

It includes the following steps (Fig. 1):

Carrying out an annual inventory before compiling the annual balance sheet;

Formation of turnover sheets or the General Ledger with a journal-order form of accounting;

Studying the features of the formation of balance indicators;

Formation of balance sheet items.

To ensure the reliability of accounting and reporting data, organizations are required to conduct an inventory of property and liabilities.

The results of the inventory are considered by the inventory commission with a decision on who should be charged for the shortages identified during the inventory, or how to capitalize the surplus. The decisions of the commission are recorded. Protocols, depending on the size and nature of shortages, are approved by the head of the organization or a higher organization at the request of the organization's management. Based on the approved protocols, the accounting department makes entries on the accounts, thereby bringing the inventory and current accounting data into line.

Fig.1. Scheme for constructing a balance sheet

After the inventory, to ensure the timely preparation of quarterly or annual reports, a consolidated work schedule for all accounting departments is introduced, indicating the timing of the work.

Entries in general ledger they are made only from journals-orders or machinograms for accounts. After determining the account balances in the General Ledger, they are compared with the analytical data for each synthetic account, a balance sheet and other reporting forms are compiled.

The basis for the preparation of the balance sheet are accounts, confirmed by supporting documents. When keeping records using the journal-order form of accounting, the balance sheet is drawn up on the basis of the General Ledger data. Turnovers on the debit of individual accounts are collected in the General Ledger from a number of order journals and turnover sheets. Turnovers on the credit of each account are recorded in the General Ledger only from order journals.

Business transactions are recorded in order journals as they are completed and documentation is generated. A systematic entry in order journals is also a chronological entry. Verified monthly totals from order journals are recorded in the General Ledger. Journals-orders and the General Ledger complement each other: the credit turnover of each account is decoded in the journal, and the debit turnover of the same account is decoded in the General Ledger.

The balance sheet items are filled in on the basis of balances in the accounts of the General Ledger in the journal-order form of accounting. A number of articles are drawn up with the involvement of analytical accounting data (statements, order journals or other registers similar in purpose). Balance sheet items are reflected in two sections: column 3 "At the beginning of the reporting year"; column 4 "At the end of the reporting period". The data in column 3 must correspond to the data in column 4 of the previous year, taking into account the reorganization carried out at the beginning of the reporting year, as well as changes in the assessment of financial statements. Column 4 shows data on the value of assets, capital, reserves and liabilities at the end of the reporting period (month, quarter, year).

The balance sheet should include numerical indicators in the net assessment, i.e. minus regulatory values, which should be disclosed in the notes to the balance sheet and income statement.

Conclusion

Summing up this work, I would like to note once again that the balance sheet allows, on the one hand, to give a clear idea of ​​the nature of the suppliers of the organization's financial resources (capital and liabilities) and the conditions for their involvement in the organization's business turnover (terms, interest rates, collateral); on the other hand, about the direction and nature of the investments of the represented capital in the economic resources of the company.

To make a management decision, it is necessary to have not only accounting data on the financial and economic activities of the organization, but also their comparative characteristics over time. To plan a strategy or make a forecast, it is necessary to have a clear understanding of how, why and under the influence of what factors a particular financial and economic indicator changes. In order to have such information, it is necessary to conduct an analysis of economic activities for the future in each organization. The main source of information, primarily for external users, is the organization's balance sheet, which is the most accessible.

Thus, the value of the balance sheet is very large, the addition to the balance sheet is the report, that is, the totality of all other forms of financial statements. The role of the report consists in supplementing, decoding the data contained in the balance sheet; balance - a core around which all other forms of financial statements are grouped as annexes to it, which together constitute an accounting report. If the indicated reporting forms reflect indicators characterizing one or another side of the organization's activities, then the balance sheet shows the state of all the organization's funds.

The main trend in the development of the balance sheet in Russia was its constant complication. In recent years, there has been a reverse process - a simplification of the structure of the balance sheet.

List of used literature

Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.

Regulations on accounting and financial reporting in the Russian Federation. Approved by the order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n (as amended by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 No. 31n).

Chart of accounts for financial and economic activities of the organization and Instructions for its application. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

"On the forms of financial statements of the organization." Order of the Ministry of Finance of the Russian Federation No. No. 67n.

Astakhov V.P. Theory of accounting. - M.: Expert Bureau M, 2002.-351s.

Zakharyin V.R. Accounting Theory: Textbook. -M.: INFRA-M: 338 FORUM, 2003. - 304 p.

Zabbarova O.A. Preparation of accounting (financial) statements of the organization: Tutorial.- M.: KNORUS, 2005.- 256 p.

Kondrakov N.P. Accounting: Textbook 4th ed., Revised. and additional - M.: INFRA-M, 2002.-640 p.

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