Decoding the lines of the balance sheet. New chart of accounts and balance sheet

By group articles "Inventory" (line 210) The section "Current assets" of the balance sheet shows the balances of inventories 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 for growing and fattening), as well as the organization’s costs included in work in progress (distribution costs), and deferred expenses.

When organizations record the procurement of inventories using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of inventories” in the balance sheet, the amount of deviations of actual expenses for the acquisition of inventories recorded at the end of the reporting period from their discount price or deviations associated with the provision of discounts (markups) to the organization in accordance with the contract, the occurrence of amount differences in settlements for purchased inventories, is added to the cost of the balances of inventories reflected in the relevant articles of the group of items “Inventories”, or is deducted when determining the final data on the article in case of receiving discounts or amount differences.

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

The group of articles "Inventories" contains transcript by type of inventory.

Under the article "Raw materials, materials and other similar values" (line 211) The balance sheet reflects the balances of inventories of raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers and other assets, which are recorded by the organization on account 10 “Materials”.

Amount on line 211 equal to the final debit balance of account 10 “Materials”.

Article "Animals for growing and fattening" (line 212) filled out by agricultural organizations or organizations with agricultural divisions.

Amount on line 212 equal to the final debit balance of account 11 "Animals for growing and fattening".

Article "Costs in work in progress" (line 213) reflects the presence of costs for work in progress and unfinished work (services), which are recorded in the appropriate accounts accounting. In this case, work in progress is reflected in the assessment adopted by the organization when forming its accounting policy in accordance with regulatory documents on accounting. In trading organizations, the balance of work in progress is reflected in account 44 “Sales expenses”, and in other organizations - in account 20 “Main production”.

If trade organizations or public catering organizations do not recognize the recorded distribution costs in the cost of goods (services) sold in full reporting period as expenses for common types activity, then the sum of these costs (in terms of transport costs), attributable to the balance of unsold goods and raw materials, is reflected in the balance sheet under the item “Costs in work in progress.”

When an organization transitions from the beginning of the reporting year in accordance with accepted accounting policy on the procedure for recognizing commercial and administrative expenses in full in the cost of sold products, goods, works, services as expenses for ordinary activities, commercial expenses and (or) distribution costs that were not written off in the last reporting year 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 over a certain period of time (for example, a quarter, half a year).

Amount on line 213 equal to the final debit balance in accounts 20 “Main production” and/or 44 “Sales expenses”.

Under the article "Finished products and goods for resale" (line 214) the actual production cost, standard (planned) cost are shown (or in another estimate provided for by the Regulations on accounting and financial statements V Russian Federation) the rest of the products that have passed all the stages provided for by the technological process, as well as completed products that have passed testing and technical acceptance.

Trade organizations and public catering organizations indicate in this line the purchase price of goods (excluding trade margins taken into account on account 42 “Trade margins”). When accounting for an organization engaged retail trade, goods by sales prices the difference between the acquisition cost and the sales value is reflected in the financial statements separately in (*docLink(sprbuh_content,345,Appendix to the balance sheet (form No. 5))*).

The balance of goods is reflected in the balance sheet at the cost of their acquisition, formed in accordance with the Accounting Regulations PBU 5/01 “Accounting for Inventories” and PBU 10/99 “Organization Expenses”.

Amount on line 214 equal to the sum of the debit balance on accounts 41 “Goods” and 43 “Finished products”

Under the article "Goods shipped" (line 215) data is reflected on the full actual cost, standard (planned) full cost (or in another estimate provided for by the Regulations on accounting and financial reporting in the Russian Federation) of shipped products (goods) if, in accordance with the requirements of regulatory documents on accounting the conditions for recognizing revenue from the sale of goods (products) have not yet been met.

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

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

Amount on line 215 equal to the final balance in account 45 "Goods shipped".

Under the item "Future expenses" (line 216) 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) for 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, production facilities, workshops and units, expenses for uneven repairs of fixed assets (for organizations that do not form the established reserve order for the repair of fixed assets), advertising costs, personnel training, etc.

When determining deferred expenses, it should be taken into account that expenses are recognized when they are actually used, and not when paid. Those. If expenses are used over a period of time, they cannot be written off as a lump sum.

Amount on line 216 equal to the final balance in account 97 “Deferred expenses”.

Under the item "Other inventories and costs" (line 217) 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 items “Inventories”.

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

Total amount on line 210(group of items "Inventories") is equal to the sum of lines 211 - 217.

Line 220 "Value added tax on acquired assets"

By group of articles "Value added tax on acquired assets" (line 220) the amount of VAT on purchased inventories is reflected, intangible assets, carried out capital investment, works and services, presented by suppliers, but not yet accepted for deduction in the prescribed manner.

Amount on line 220 equal to the final debit balance of account 19 “Value added tax”.

Lines 230, 240 "Accounts receivable"

TO accounts receivable organization includes:

• debt of suppliers for the delivery of paid goods, works, services (balance in the debit of accounts 60 and 76);
• debt of buyers to pay for goods, works, services sold to them (balance in the debit of account 62);
• the amount of overpayment of taxes and fees (balance in the debit of accounts 68 and);
• debt of the organization's employees for loans issued to them, for compensation of damage caused (debit balance on account 73);
• debt of accountable persons (debit balance on account 71);
• the amount of claims made for shortages and damage to material assets (debit balance on the corresponding subaccount of account 76);
• the amount of penalties under business contracts recognized by the organization or awarded by the court (debit balance on the corresponding subaccount of account 91).

In the balance sheet, long-term and short-term receivables are shown separately in lines 230 and 240. Let us remind you that long-term debt is one for which payments are expected more than 12 months after the reporting date. The remaining debt is considered short-term. The calculation of this line is carried out starting from the first 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 repaid in the reporting year, can be presented at the beginning of this reporting year as short-term. The fact that accounts receivable, previously recorded as long-term, is presented as short-term must be disclosed in the notes to the balance sheet.

Article "Buyers and customers" the corresponding group of articles "Receivables" (long-term - line 231, or short-term - line 241) reflects the debt of buyers and customers available in the accounting records as of the reporting date for goods sold to them, products, work performed and services rendered (taking into account discounts (mark-ups), changes in the terms of the contract, settlements in kind, etc.).

Amount on line 231 and 241 accordingly, it is equal to the debit balance of account 62 “Settlements with buyers and customers”.

Amount on lines 230 and 240 respectively equal to the sum of the debit balance for accounts 60, 62, 76, 68, 69, 71, 73 and 91 (the corresponding sub-account for accounting for penalties).

Line 250 "Short-term financial investments"

In a group of articles "Short-term financial investments" (line 250) the actual costs of the organization for the organization's investment in securities other organizations, government securities, etc., loans provided by the organization to other organizations, including interest.

IN line 270 "Other current assets" shows amounts that are not reflected in other groups of items in the “Current Assets” section of the balance sheet.

Line 1230 of the balance sheet - explanation it helps to understand the size of the receivable at the time of drawing up the document. Other balance lines are filled in using the same principle. Our article will discuss what information should be contained in the balance sheet line by line.

Line 1230 of the balance sheet (230, 240): decoding, principles of structure of line codes

Each balance sheet line corresponds to a code that allows you to identify the data contained in it. The main consumers of these codes are statistical and regulatory authorities, which can carry out analytical work on them.

Currently the codes are 4 digits long. For example, line 1230 of the balance sheet, former line 240, contains accounts receivable in the transcript. This line shows the amount of debt that its partners, counterparties and other persons interacting with it have to the company in a certain period of time.

Line 230 also belonged to this category and reflected debts that could be repaid in no earlier than 12 months.

Balance sheet line codes contain very specific information:

• The first digit is that it belongs specifically to the balance sheet and not to another document.
• The second digit indicates belonging to a specific section of the asset.
• The third number shows the place of this asset in the liquid ranking. The higher the liquidity, the higher the number.
• The fourth digit is required for line detail. Thus, the requirements contained in PBU 4/99 are met.

Using a similar principle, we will selectively describe which codes correspond to the strings and provide a brief explanation of them. We will separately indicate in the table the new and old codes, since the balance must be drawn up for 3 years, and 2 years ago the previous code values ​​were still in effect.

Lines 1100 (190), 1150 (120), 1160, 1170 (140), 1180, 1190

Line 1100 contains information about the full amount of non-current assets of the enterprise. Before the order was changed, this was line 190. The next 6 lines are elements that add up to the value of this line.

Line 1150 corresponds to the previous line 120. Data on fixed assets of the enterprise available at the time of the report is entered into it.

Line 1160 reflects information about the amount of material assets available at the enterprise, as well as investments that generate income. All data is recorded on account 03.

Line 1170, former 140, contains data on the enterprise’s investments if they are made for more than 12 months. Accounting is maintained by the debit of accounts 58 and 55, the subaccount is called “Deposits”.

Line 1180 contains related tax assets. Account balance 09 is indicated here. Line 1190 includes all fixed assets, which were not mentioned above.

Lines 1210 (210), 1220 (220), 1240 (250), 1250, 1260 and 1200 (290)

The previous line 210 corresponds to the current line 1210 of the balance sheet; the accounting department enters data on the remaining inventories into it.

Line 1220 of the balance sheet as before - line 220. It must contain data on VAT, which was issued by the supplier, but was not accepted for deduction until the report was drawn up. This is essentially the debit balance of account 19.

Line 1240balance sheet with transcript Previously it was line 250. It reflects investments whose maturity does not reach a year.

Line 1250 is the company's cash assets in the national, foreign currency, as well as other resources. This refers to accounts 50, 51, 52 and 55.

Line 1260 contains all other assets that did not find a place in the above section lines.

Line 1200 in the previous version of the form was line 290balance sheet. The final results for section 2 are reflected here.

Is there line 12605 in the balance sheet?

If an enterprise considers it necessary to additionally disclose information on some general line, for example 1260, it is given the opportunity to supplement the balance sheet with a detailed line, for example 12605 “Deferred expenses”.

Line 1600 (300)

Instead of line 300 of the old form, there is line 1600, which shows the result of adding lines 1100 and 1200. In other words, this is the balance of this section.

Lines 1360, 1370 (470) with lines 1300 (490)

Line 1360 contains the total value of reserve capital.

Line 1370 is formerly line 470. It contains data on profits that have not yet been distributed.

Line 1300 corresponds to the previous one line 490balance sheet. This summarizes all the data in Section 3, devoted to the capital of the enterprise.

Lines 1410, 1420 and 1400 (590)

Line 1410 begins the section on long-term liabilities. It indicates borrowed funds with a term of more than 12 months. Accounting is maintained on account 67.

Line 1420 contains the allocated tax liabilities. The data is taken from account credit 77.

All data on lines starting with 14 is consolidated into line 1400 (previously line 590).

Lines 1510 (610), 1520 (620), 1530, 1540, 1550 and 1500 with decryption

In the previous version of the form line 1510balance sheet with transcript was line 610balance sheet. It contains information about borrowed funds short-term (accounts 66 and 67).

Line 1520balance sheet with transcript until 2015, it was line 620. It reflects short-term debt to partners, staff, etc. Line 1530 contains the balance of account 98.

Line 1540 is liabilities reflected on the credit of account 96, the maturity of which is less than 12 months.

Line 1550 is all other obligations that are not reflected in the previous lines.

Line 1500 contains the final result for section 4.

Line 1700 (700)

In the previous version this line 700 of the balance sheet. This contains the result of adding all the lines for liabilities: 1300 + 1400 + 1500.

Page 2110 and other balance sheet forms 2

Lines starting with number 2, in particular 2110 “Revenue”, refer to Form 2 of the balance sheet. It was previously known as the income statement.

Quite often there is a need to transfer the balance sheet and profit and loss account from the old form (which was valid until 2011 inclusive) to the new form.

Unfortunately, convenient way It was not possible to find a way to transfer old statements to new ones and vice versa, so you will have to manually redo the balance sheet and profit and loss account into a modern form.

To do this, you can use the following tables of correspondence between the line codes of the accounting reporting forms, compiled in accordance with the requirements of Order of the Ministry of Finance No. 67n, with the line codes designated by Order of the Ministry of Finance dated 07/02/2010 No. 66n

How to use it?

If you have a new balance and report financial results, and you need to convert them to the old form, then you need:

• Open this page - ;
• Copy tables to excel;
• Open your balance sheet and income statement and, using the pictures in this article, fill out the old balance sheet and income statement.

If you have an old balance sheet and income statement and need to convert them to the new kind, do this:

• Open the page ;
• Copy the tables into excel;
• Open your old report and, using the pictures from the article, fill out the new report

I found the tables themselves here: http://www.twirpx.com/file/808002/

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The deadline for submitting financial statements for the first quarter of 2002 is approaching. However, from January 1, 2002, all commercial organizations keep records in accordance with the new chart of accounts. How does this reflect on the balance sheet? In this article, Professor of St. Petersburg state university Viktor Vladimirovich Patrov will talk about the changes and the procedure for filling out the balance sheet in accordance with the new chart of accounts.

A sample balance sheet form as one of the most important forms of financial reporting was approved by order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n. To make it easier to fill out the balance sheet, after the names of its items, the account number is indicated in parentheses, on the basis of which numerical indicators for a particular type of funds (in assets) or their source (in liabilities) are indicated.

From January 1, 2002, all accountants in our country switched to a new chart of accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. The changes made to the chart of accounts can be divided into two groups:

1. simple change of account numbers;
2. changing the methodology for accounting for certain facts of economic life.

Unfortunately, the above changes were not reflected in the sample balance sheet form. The purpose of this article is to help accountants correctly reflect corresponding amounts by balance sheet items based on the new chart of accounts (see tables 1 and 2).

Table 1

Balance sheet

New balance due to change in account numbers

A simple change in account numbers takes place on the following lines of the balance sheet (see Table 2).

table 2

Balance line, name and account numbers

*Note: The name in the old chart of accounts is “Targeted financing and revenues.”

**Note: The name in the old chart of accounts is “Reserves for future expenses and payments.”

Changes in accounting methodology and its impact on the balance sheet

The remaining changes in Table 1 are due to innovations in the methodology for accounting for individual objects and facts of economic life. Let's look at them in more detail.

According to the old chart of accounts, two accounts were used to account for financial investments: 06 “Long-term financial investments” and 58 “Short-term financial investments”. The criterion for this division of financial investments into two types was the period during which the organization intended to receive income from them (more than a year - long-term, less than a year - short-term). The disadvantage of this accounting methodology was that in a number of cases it was difficult to classify financial investments in the above-mentioned context. For example, an organization bought 1,000 shares of another company for 5,000 rubles, and the accountant, when recording this transaction, must decide which account (06 or 58) to record them in. Maybe these shares will be on the organization’s balance sheet for, for example, 10 years, or maybe the organization’s management will decide to sell them in a few days (weeks, months). Based on this, the new chart of accounts for accounting for all financial investments (both long-term and short-term) uses one account 58 “Financial investments”. However, another problem arose.

As you know, in the balance sheet financial investments should be reflected in two sections: in section I “Non-current assets” - long-term (line 140) and in section II “Current assets” - short-term (line 250). Previously, for this purpose, the accountant transferred to the balance sheet the balance of accounts 06 and 58, respectively. Since financial investments are currently accounted for in one account, in order to reflect them in the balance sheet, it is necessary to take inventory as of the reporting date of the balance of account 58 “Financial investments” in order to determine which objects are on It is taken into account and for how long.

If objects are listed on this account for more than a year, they total amount are recorded in section I on line 140, and if less than a year - in section II on line 250. Moreover, in both cases, if a reserve was created for the depreciation of investments in securities, accounted for on account 59 of the same name, the amount of this reserve must be deducted from the value securities for which this reserve was formed.

In the old chart of accounts there was account 30 “Non-capital works”, which took into account the costs associated mainly with the construction of temporary title and non-title structures. According to the new chart of accounts, costs for the construction of temporary structures should be taken into account in accounts 08 "Investments in non-current assets" (title) and 23 " Auxiliary production" (for non-title ones). This must be kept in mind when filling out line 213.

The new edition of the accounting provisions “Accounting for inventories” (PBU 5/01) and “Accounting for fixed assets” (PBU 6/01) does not provide for low-value and wear-and-tear items as accounting items. Depending on their duration beneficial use they are converted into either fixed assets or materials. In this regard, when filling out line 211, the balance of former accounts 12 “Low-value and wear-and-tear items” and 13 “Depreciation of low-value and wear-and-tear items” will not be used.

In the old chart of accounts there was account 78 “Settlements with subsidiaries (dependent) companies”, information on which was used to fill out lines 233, 243 and 623. In the new chart of accounts, the above account is missing. To account for settlements with subsidiaries (dependent) companies, the Russian Ministry of Finance recommends using those accounts, the use of which follows from the content of one or another fact of economic life.

The parent company, subsidiaries and dependent companies are legal entities and can conclude among themselves any agreements provided for by civil law (purchase and sale, lease, loan, etc.).

Example

The parent company entered into an agreement with its subsidiary for the sale of goods. In this case, the parent company will account for settlements with its subsidiary, which is the buyer of the goods, on account 62 “Settlements with buyers and customers”. In turn, the subsidiary will use account 60 “Settlements with suppliers and contractors” to account for settlements with the parent company, which is a supplier of goods.

Example

Subsidiary "A" provided subsidiary "B" with a loan of 100,000 rubles. for 6 months. When transferring the loan, Company “A” makes the following entry:

Debit 58 "Financial investments" Credit 51 " Current accounts" - 100,000 rub.

When receiving a loan, Company "B" makes the following entry:

Debit 51 “Current accounts” Credit 66 “Settlements for short-term credits and loans” - 100,000 rubles.

Thus, to account for settlements with subsidiaries (dependent) companies, instead of account 78, different accounts are used (58, 60, 62, 66, 67, 75, 76), information on which will be used to fill out lines 233, 243 and 623 of the balance sheet. To make it easier to obtain this information, the instructions for using the chart of accounts recommend that settlements with subsidiaries (dependent) companies be taken into account separately.

The new chart of accounts does not contain accounts 61 “Calculations for advances issued” and 64 “Calculations for advances received.” It is recommended that these calculations be taken into account respectively in accounts 60 “Settlements with suppliers and contractors” and 62 “Settlements with buyers and customers”. This must be kept in mind when filling out lines 130, 234 and 245 (when reflecting advances issued) and line 627 (when reflecting advances received).

The instructions for using the chart of accounts recommend that the amounts of advances issued (received) and prepayments on accounts 60 and 62 be taken into account separately. For both of these accounts at the same time, the balance can be both debit and credit, and in the balance sheet it should be shown expanded: debit - in an asset, and credit - in a liability. The number of the old account 56 “Cash documents” is indicated after the names of two balance sheet items: “Short-term financial investments” (line 250) and “Other funds” (line 264). Therefore, it is intended that the balance of this account should be shown under these above items. In our opinion, this is unlawful for the following reasons.

According to the old chart of accounts, account 56 “Cash documents” reflected two accounting objects: monetary documents and own shares purchased from shareholders for their subsequent resale or cancellation. In addition, it was recommended to take into account the debts of participants acquired by business partnerships for transfer to other participants or third parties on the same account. It was recommended to reflect monetary documents on line 264, and purchased own shares (shares) on lines 250 and 252.

The correctness of this conclusion is confirmed by paragraph 40 methodological recommendations on the procedure for the formation of indicators of the organization’s financial statements, approved by order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n, which, in particular, states: “The group of articles “Short-term financial investments” reflects the actual costs of the organization for the redemption own shares from shareholders..." In addition, one of the balance sheet items for reflecting short-term financial investments is called “Own shares purchased from shareholders.”

Reflection of monetary documents in the balance sheet under the item “Other cash” (line 264) is incorrect, because monetary documents cannot be identified with cash.

Reflection of purchased own shares (shares) as part of short-term financial investments (lines 250 and 252) is illegal, because they are not financial investments. According to paragraph 43 of the regulations on accounting and financial reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, financial investments include investments in government securities and investments in other organizations. Own shares (shares) are neither one nor the other.

Based on the foregoing, we believe that cash documents and own shares (shares) should be reflected in the balance sheet under the item: “Other current assets” (line 270).

According to the old chart of accounts, loans and borrowings were accounted for in different accounts:

• short-term - account 90 “Short-term bank loans” and account 94 “Short-term loans”;
• long-term - account 92 “Long-term bank loans” and account 95 “Long-term loans”.

The new chart of accounts provides only two accounts for accounting for loans and borrowings:

• account 66 “Settlements for short-term loans and borrowings”;
• account 67 "Calculations for long-term loans and loans";

those. the choice of one of these two accounts is determined by the length of the period for which loans and borrowings were received (more than 1 year and less than 1 year). This must be kept in mind when filling out lines 510 and 610 of the balance sheet.

Old shortcomings in the balance sheet methodology

Unfortunately, even before the transition to the new chart of accounts, there were shortcomings in the methodology for compiling the balance sheet. Let's look at some of them.

Both the old and new charts of accounts provide that account 15 “Procurement and acquisition of material assets” can be used to summarize information on the procurement and acquisition of current assets.

The debit of this account collects all costs associated with the acquisition of inventories. Account 15 is credited for the cost at accounting prices of actually received and capitalized materials or goods. The resulting difference is written off from account 15 to account 16 “Deviations in the cost of material assets.”

Thus, if within a month the purchased inventories arrive at the organization, and their actual cost is already fully formed, then at the end of the month account 15 does not have a balance.

However, in practice situations often arise when the process of acquiring current assets began in one reporting period and ended in another reporting period. In this case, on the balance sheet date, account 15 will have a debit balance.

For not a single asset item is account 15 indicated in parentheses after its name. Naturally, the accountant has a question: under what balance sheet item should this balance be shown? By viewing only the sample balance sheet form, the answer to this question cannot be obtained. It should be noted that in paragraph 25 of the methodological recommendations on the procedure for forming indicators of the organization’s financial statements it is said that this balance “... is added to the cost of the balances of inventories reflected in the relevant items of the group of items “Inventories...””, that is, to the cost of materials or goods (depending on the costs of purchasing which type of these assets were recorded in the debit of account 15).

Clause 13 of the accounting regulations “Accounting for inventories” (PBU 5/01), approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n, states: “An organization engaged in retail trade is allowed to evaluate purchased goods at sales value with separate accounting markups (discounts)". In this case, markups attributable to the balance of goods are listed as credit balance account 42 “Trade margin”, and the balance of account 41 “Goods” shows the balance of goods at sales prices.

Paragraph 60 of the regulation on accounting and financial reporting states: “When an organization engaged in retail trade records goods at sales prices, the difference between the acquisition cost and the cost at sales prices (discounts, markups) is reflected in the financial statements as a separate item.” Paragraph 28 of the methodological recommendations on the procedure for forming indicators of an organization’s financial statements specifies where this difference should be reflected - in the appendix to the balance sheet (form No. 5).

The above-mentioned paragraph 60 of the regulations on accounting and financial reporting also states: “Goods in organizations engaged in trading activities, are reflected in the balance sheet at the cost of their acquisition." To ensure compliance with this requirement when accounting for goods at sales prices, it is necessary, as of the reporting date, from the balance of account 41 "Goods" to subtract the balance of account 42 "Trade margin" and the resulting difference is recorded under item balance sheet “Finished products and goods for resale” (line 214), However, account 42 is not indicated in parentheses after the name of this article, and not in any of them. regulatory document Unfortunately, the Russian Ministry of Finance does not talk about this.

For the same balance sheet item (line 214), paragraph 28 of the methodological recommendations on the procedure for generating financial reporting indicators provides for organizations providing public catering services to reflect the balances of raw materials in kitchens and pantries, as well as the balances of goods in buffets. Therefore, in parentheses after the title of this article, we indicated the account 20, on which catering raw materials and finished products in the kitchen (production).

When filling out lines 232 and 242, you need to keep in mind that the debt of other organizations on bills received from them can be taken into account not only on account 62 “Settlements with buyers and customers”, but also on account 76 “Settlements with various debtors and creditors”. The same account may reflect the organization’s debt on bills of exchange issued by it (not only in account 60 “Settlements with suppliers and contractors”, as follows from the data in line 622).

According to the old chart of accounts, settlements with government agencies for payments paid to various extra-budgetary funds (except for payments for social insurance and provision and health insurance) were taken into account on account 67 “Calculations for extra-budgetary payments”. This account is not included in the new chart of accounts, and to account for the above calculations, it is recommended to use account 68 “Calculations for taxes and fees”.

In this regard, when filling out the amount on line 626 “Debt to the budget”, you need to keep in mind that for this line from the balance of account 68 you should take the organization’s debt only to the budget. The remaining debt of the organization listed on this account (in particular, to off-budget funds), should be shown on line 660 “Other short-term liabilities”. The same line should reflect the balance of the consumption fund (if the organization has one), accounted for in account 88, since this is a debt to its employees for activities for the development of the social sphere and material incentives.

Line 630 of the balance sheet reflects the debt to the participants (founders) for payment of income. In parentheses after the title of this article, only account 75 “Settlements with founders” is indicated. The use of only this one account will be legal if all participants (founders) of the organization are not its employees. If the participants (founders) of the organization are also its employees, then, according to the instructions for using the chart of accounts, the accrual and payment of income to them is taken into account on account 70 “Settlements with personnel for remuneration”. Therefore, in this case, to fill out the amount on line 630 of the balance sheet, you need to use the data from two accounts: 75 and 70 (in terms of accrual of income from participation).

As mentioned above, account 60 “Settlements with suppliers and contractors” may have a debit balance showing the amount of advances and prepayments issued. However, a debit balance of this account may also be in the case when an organization paid the supplier money for valuables that it has not yet actually received (they are on the way), but according to the agreement it has become the owner of these valuables. In this case, the debit balance of account 60, showing the balance of valuables in transit, should be reflected in the balance sheet not as accounts receivable, but according to those balance sheet items that reflect similar valuables already capitalized by the organization (as part of materials, goods, etc.) .

An organization as of the reporting date may have a balance in account 94 “Shortages and losses from damage to valuables.” This account number is not indicated on any balance sheet item. The question arises: where to reflect the amounts of the above shortages and losses? To correctly answer this question, it is necessary to take inventory of the balance of account 94 as of the reporting date. Amounts of shortages and losses from damage to valuables related to non-current assets should be reflected under the article “Other non-current assets” (line 150), and those related to current assets - under the article "Other current assets" (line 270).

Changes in the balance sheet statement

Table 3

Certificate of availability of valuables recorded on off-balance sheet accounts

An appendix to the balance sheet is the “Certificate of the presence of values ​​​​accounted for on off-balance sheet accounts". The procedure for filling it out during the transition to a new chart of accounts has practically not changed, with the exception of the indicators reflected in table 3. This change is due to the merger of two accounts (014 "Depreciation housing stock" and 015 "Depreciation of external improvement objects and other similar objects") into one account 010 "Depreciation of fixed assets."

To ensure the possibility of filling out the above certificate, it is necessary to organize separate accounting of housing stock objects and external improvement objects and other similar objects on account 010 (by opening separate sub-accounts or an analytical accounting system).

Taking into account all of the above, a sample balance sheet form will take next view(see table 4).

Table 4.

Balance sheet

on _____________________________ 200__

* Note: The line title has been changed based on the content of PBU 14/2000 “Accounting for intangible assets”

(qualification certificate professional accountant from

"____" ___________________________ _____ city №______)

"____" ___________________________ _____ G.

Short-term financial investments are represented by investments of business entities in various financial instruments for a twelve month period. The main forms of such investments are the acquisition of short-term bills, bonds, as well as deposits with a validity period of less than a year.

Short-term financial investments are a way for an enterprise to use its free resources. monetary assets with obtaining additional benefits in the future or at least simple protection from inflationary losses. Thanks to high liquidity, short-term investments can be equated to means of payment and, thus, provide priority financial obligations economic entity. also in financial management they can be considered as therefore the same control levers are applied to them.

Short-term financial investments must also be considered by the entity whose activities receive these funds. After all, a year is too short a period to make a significant profit. That is why the acquired funds are mainly used for the purchase of materials and raw materials (highly liquid positions of any balance sheet). However, there are also positive aspects to this type of investment. First of all, there is the least risk of losing funds, since economic situation throughout the year can be most accurately calculated and predicted.

However, in today's complex world, in addition to economic factors, which have a significant impact on economic activity subjects must be assessed and political situation(for example, elections). The exchange rate of the national currency is also important.

Some lenders prefer to provide funds for sufficient high interest rates, which allow you to minimize risks and losses associated with the lack of repayment of loans.

Short-term financial investments in financial instruments such as securities are considered profitable only if the shares purchased are quoted on financial market and they can be easily converted to at any time.

When making short-term investments, businesses and simply individuals often turn to specialists for help, calculating the income received, comparing it with the risk that may arise over several months of investing free funds. Sometimes the analysis even uses a special software.

In accounting, this type of investment is indicated in account 58 of the same name, which keeps records in the context of the list of assets. This may include shares that were purchased with a view to benefiting in the future, but with a term of up to one year. This list also includes debt, state and local government debts that have a maturity date of twelve months or require one year of income. On this account loans issued to other organizations with a repayment period of up to 12 months are taken into account, and bank deposits.

In addition to account 58, this type of investment can be accounted for in the subaccount of account 82, which, according to its name “Reserves for doubtful debts,” generates profit for the purchase of short-term securities in the near future. Their accounting value is determined similarly to long-term ones and represents the actual expenses of the investor.

Short-term financial investments in the balance sheet are displayed in lines 250-253. Line 250 is “accumulating” and consists of the sum of lines 251-253, which decipher it into subaccounts, namely:

Line 251 reflects the amount issued to other business entities for a period of less than a year;

252 represents the amount of own shares that were repurchased from shareholders;

Line 253 shows other short-term investments (bonds, securities and deposits).