value balance sheet
Every company must carry out accounting of funds that are received and spent during its operation.You need to know the available resources and sources of their formation.All this clearly informs the balance sheet.His figures reflect the financial position as at the balance sheet date.If we imagine the scales, one of which will be assets, and the other liabilities of the organization in terms of money, you get nothing else as the balance sheet.On one side will be all that company: fixed assets, accounts receivable, material resources, money (which lie in the current account) and so on.Another bowl includes all sources of resources.For this reason, the results of both parts of the balance must be equal (the principle of double-entry).
Balance: its structure and content
property balance includes non-current assets (such as fixed assets, long-term cash investments) and working capital (resources involved in producing and carrying all their value to create a product, andcash inves
a) capital and reserves;
b) long-term liabilities;
c) short-term liabilities.
first includes different types of capital (incremental, backup, share), and retained earnings.The second reflects the long-term loans and credits.The third contains the short-term liabilities, the debt to pay for the tax authorities, the personnel, the payment of dividends.
There is a common pattern of balance, which is provided in the order of the Ministry of Finance №67n from 22.07.2003g.On its basis, organizations can create their own form of accounting.
To properly form a balance, it is necessary to observe the following rules:
1) balance generated at the beginning of the year, should have the same parameters, which are at the end of last year;
2) is not allowed to carry out set-off of assets and liabilities, profit and loss, if it is not provided for in the FDR;
3) information about the inventory of assets, liabilities and payments made should be reflected in the relevant articles.
Balance must have the date as of which the account is held.Then enter the full name of the reporting enterprise in accordance with the constituent documents, TIN, code NACE (main activity of the company), and codes OKOPF OKFS (organizational and legal form), the legal address of the company.We need to write the unit parameters that have a balance sheet (fill code OKEI).If the data is presented in thousands. Rubles, the number 384 is introduced in million. Rubles - 385 must be completed and the actual date of approval of the transfer (postal, electronic or other communication statements).Subject to all rules can competently control the financial condition of the company, which will find new ways to improve, make the right decisions and get the desired profit.