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

According to group articles "Stocks" (line 210) 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 cultivation and fattening), as well as the costs of the organization, listed in work in progress (distribution costs), and deferred expenses.

When organizations carry out accounting for the procurement of inventories using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" in the balance sheet, the amount of deviations of actual expenses for the acquisition of inventories from their discount price or deviations related to 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 the final data on the article in case of receiving discounts, occurrence of sum differences.

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

The group of articles "Reserves" contains decoding by type of stock.

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

Amount on line 211 equal to the closing debit balance on account 10 "Materials".

Article "Animals for rearing and fattening" (line 212) filled in by agricultural organizations or organizations with agricultural units.

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

Item "Costs in work in progress" (line 213) reflects the presence of costs for work in progress and work in progress (services), which are accounted for on the relevant accounts accounting. 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. In trade organizations, the balance of work in progress is reflected on account 44 "Sales expenses", and in other organizations - on account 20 "Main production".

If trade organizations or public catering organizations do not recognize the accounted distribution costs in the cost of goods (services) sold in full reporting period as expenses for ordinary species activities, 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".

Upon the transition of the organization from the beginning of the reporting year in accordance with the adopted accounting policy in order to recognize commercial and administrative expenses in full in the cost of products sold, goods, works, services as expenses for ordinary activities, commercial expenses and (or) distribution costs not written off in the last reporting year are subject to inclusion in the cost of products, goods, works sold, services at the beginning of the reporting year, or the organization may decide to evenly include these amounts in the cost of products sold, 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 on accounts 20 "Main production" and / or 44 "Sales expenses".

Under the article "Finished products and goods for resale" (line 214) the actual production cost, the standard (planned) cost (or in another estimate provided for by the Regulation on accounting and financial statements in 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 tests and technical acceptance.

Trade organizations and public catering organizations indicate in this line the purchase price of goods (excluding the trade margin accounted for on account 42 "Trade margin"). When accounting for an organization engaged in retail, goods by selling prices the difference between the purchase price and the sale price 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 "Expenses of the organization".

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) reflects data on the full actual cost, 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 recognition of proceeds from the sale of goods (products) have not yet been met.

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.

Amount on line 215 equal to the closing balance of account 45 "Goods shipped".

Under the article "Deferred 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) 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 uneven repairs of fixed assets (for organizations that do not form part of the established the order of the reserve for the repair of fixed assets), the cost of advertising, training, etc.

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

Amount on line 216 equal to the closing balance of account 97 "Deferred expenses".

Under the article "Other inventories and costs" (line 217) the cost of material and production assets and expenses recognized by the organization that are not reflected in the previous lines of the "Inventory" group of articles are shown.

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 in the business expenses relating to the balance of unshipped (unsold) products are reflected under the above item.

Total amount for line 210(group of articles "Stocks") is equal to the sum of lines 211 - 217.

Line 220 "Value added tax on acquired values"

By group of articles "Value added tax on acquired valuables" (line 220) reflects the amount of VAT on acquired inventories, intangible assets implemented 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 on account 19 "Value Added Tax".

Lines 230, 240 "Accounts receivable"

TO accounts receivable organizations include:

• debt of suppliers for the supply of paid goods, works, services (debit balance of accounts 60 and 76);
• debts of buyers for payment of goods, works, services sold by them (balance on the debit of account 62);
• the amount of overpayment on taxes and fees (balance on the debit of accounts 68 and);
• indebtedness of employees of the organization on loans issued to them, on compensation for damage caused (debit balance on account 73);
• debt of accountable persons (debit balance on account 71);
• the amount of claims submitted for shortage and damage to material assets (debit balance on the corresponding sub-account of account 76);
• the amount of penalties under business contracts recognized by the organization or awarded by the court (debit balance on the corresponding sub-account of account 91).

In the balance sheet, long-term and short-term receivables are shown separately in lines 230 and 240. Recall that long-term debt is one for which payments are expected more than 12 months after the reporting date. The rest of the debt is considered short-term. The specified line is calculated 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 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.

Article "Buyers and customers" corresponding group of articles "Accounts receivable" (long-term - line 231, or short-term - line 241) reflects the debt of buyers and customers for the goods sold to them, the work performed and the services rendered as of the reporting date (taking into account discounts (markups), changes in the terms of the contract, non-monetary payments, etc.).

Amount on line 231 and 241 respectively equal to the debit balance of account 62 "Settlements with buyers and customers".

Sum on lines 230 and 240 respectively equal to the sum of the debit balance on 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) reflects 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" amounts are shown that are not reflected in other groups of articles in the "Current assets" section of the balance sheet.

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

Line 1230 of the balance sheet (230, 240): interpretation, principles of the 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.

Codes currently consist of 4 digits. For example, line 1230 of the balance sheet, former string 240, contains decrypted accounts receivable. This line shows the amount of debt owed to the company by its partners, counterparties and other persons interacting with it in a certain period of time.

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

Balance sheet line codes contain specific information:

• The first figure is an accessory to the balance sheet, and not to another document.
• The second digit indicates belonging to a particular section of the asset.
• The third figure shows the place of this asset in the liquid ranking. The higher the liquidity, the higher the figure.
• The fourth digit is required for row detailing. Thus, the requirements contained in PBU 4/99 are met.

By a similar principle, we will selectively describe which codes correspond to the strings, and give a brief explanation of them. Separately, we 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 values ​​​​of the codes were still in effect.

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

Line 1100 contains information on the total amount of non-current assets of the enterprise. This was line 190 before the order was changed. The next 6 lines are the elements that add up to the value of this line.

Line 1150 corresponds to the previous line 120. It contains data on the fixed assets of the enterprise available at the time of the report.

Line 1160 reflects information on 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, formerly 140, contains data on the investment investments of the enterprise, if they are carried out for more than 12 months. Accounting is carried out on the debit of accounts 58 and 55, the sub-account is called "Deposits".

Line 1180 contains related tax assets. The balance of account 09 is indicated here. Line 1190 includes all fixed assets that were not mentioned above.

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

The former line 210 corresponds to the current line 1210 of the balance sheet, the accounting department enters data on the remaining stocks into it.

Line 1220 of the balance sheet in the previous version - line 220. It should contain data on VAT, which is billed by the supplier, but until the time the report is compiled, it is not accepted for deduction. In fact, this is the debit balance of account 19.

Line 1240balance sheet with breakdown previously was line 250. It reflects investments whose term does not reach one year.

Line 1250 is the company's monetary 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 section lines above.

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

Does line 12605 happen 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 the reserve capital.

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

Line 1300 corresponds to the former line 490balance sheet. This summarizes all the data in section 3, dedicated 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, the term of which is more than 12 months. Accounting is kept on account 67.

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

All data on lines beginning with 14 are summarized in 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 breakdown was line 610balance sheet. It contains information about borrowed funds short-term (accounts 66 and 67).

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

Line 1540 - these are liabilities reflected in the credit of account 96, the term 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 form 2

Lines starting with the 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 income statement from the old form (which was valid until 2011 inclusive) to the new form.

Unfortunately, it was not possible to find a convenient way for such a transfer of the old reporting to the new one and back, so you will have to manually remake the balance sheet and income statement into a modern form.

To do this, you can use the following tables of correspondence between line codes of financial statements prepared in accordance with the requirements of Order No. 67n of the Ministry of Finance with line codes indicated by Order No. 66n of the Ministry of Finance dated July 2, 2010

How to use it?

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

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

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

The financial analysis:

• On some computers, there are problems with both saving data from tables and sending them to mail. The algorithm for solving this issue is quite simple: you need ...
• Aggregate balance sheet is a way to simplify appearance balance sheet, make it more compact, a form of a balance sheet designed for management analysis For ease of reading data and conducting ...
• The general appearance of the updated forms of the balance sheet and income statement (now called the income statement), which have been in force since 2011, ...
• Forecasting the probability of bankruptcy based on the Taffler model, Tishaw In 1977, British scientists R. Tuffler and G. Tishaw tested the Altman approach based on data from 80 ...
• On the site site you can perform two tasks: Firstly, you can conduct a financial analysis online And secondly, below on this page all types of analysis are described that ...
• This online calculator is designed to quickly identify trends in financial results, assets and liabilities commercial enterprise. This can be useful, for example, when justifying…
• When preparing diploma, term papers, master's and other educational works on financial analysis very often there is a need to conduct an analysis with data for three years only at the end ...

The deadline for submitting financial statements for the 1st quarter of 2002 is approaching. However, since January 1, 2002, all commercial organizations keep records in accordance with the new chart of accounts. How does this affect the balance sheet? In this article, a professor at the 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 form of the balance sheet as one of the most important forms of financial statements was approved by order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n. To facilitate filling in the balance sheet, after the names of its articles, the account number is indicated in brackets, on the basis of which numerical indicators are indicated for a particular type of funds (in assets) or their source (in liabilities).

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

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

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

Table 1

Balance sheet

New in the balance sheet due to a change in account numbers

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

table 2

Balance line, name and account numbers

*Note: Name in the old chart of accounts "Targeted funding and receipts".

**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 consider 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 technique was that in some cases it was difficult to classify financial investments in the above section. For example, an organization bought 1000 shares of another company for 5000 rubles, and the accountant, when accounting for this operation, must decide which account (06 or 58) to write them to. Maybe these shares will be on the balance sheet of the organization, for example, 10 years, or maybe the management of the organization 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) is intended for 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 the balance of accounts 06 and 58, respectively, to the balance sheet. Since financial investments are currently recorded on one account, in order to reflect them in the balance sheet, it is necessary to inventory the balance of account 58 "Financial investments" on the reporting date in order to determine which objects on it counts and for how long.

If the objects are listed on this account for more than a year, their total amount are recorded in section I on line 140, and if less than a year - in section II on line 250. In both cases, if a reserve for depreciation of investments in securities was created, 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, the costs of erecting temporary structures should be taken into account on accounts 08 "Investments in non-current assets" (for title) and 23 " Auxiliary production" (for non-title ones). This must be borne in mind when filling out line 213.

The new version 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 fast-wearing items as accounting objects. Depending on their duration beneficial use they are transferred to either fixed assets or materials. In this regard, when filling out line 211, the balance of the former accounts 12 "Low-value and wearing out items" and 13 "Depreciation of low-value and wearing out items" will not be used.

In the old chart of accounts there was account 78 "Settlements with subsidiaries (dependent) companies", the information on which was used to fill in lines 233, 243 and 623. The above account is absent in the new chart of accounts. To account for settlements with subsidiaries (dependent) companies, the Ministry of Finance of Russia 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 affiliates are legal entities and can conclude among themselves any contracts provided for by civil law (purchase and sale, lease, loan, etc.).

Example

The parent company entered into an agreement with the subsidiary for the sale of goods. In this case, the parent company will account for settlements with the 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. Company "A" when transferring a loan makes an entry:

Debit 58 "Financial investments" Credit 51 " Settlement accounts"- 100,000 rubles.

Company "B" upon receipt of a loan makes a posting:

Debit 51 "Settlement accounts" Credit 66 "Settlements for short-term loans and loans" - 100,000 rubles.

Thus, to account for settlements with subsidiaries (dependent) companies, instead of account 78, different accounts (58, 60, 62, 66, 67, 75, 76) are used, information on which will be used to fill in lines 233, 243 and 623 of the balance sheet. In order to facilitate obtaining this information, it is recommended to consider settlements with subsidiaries (dependent) companies separately in the instructions for using the chart of accounts.

In the new chart of accounts there are no accounts 61 "Calculations on advances issued" and 64 "Calculations on advances received". These calculations are recommended to be taken into account, respectively, on 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, the balance can be both debit and credit at the same time, and in the balance sheet it should be shown expanded: debit - in the asset, and credit - in the liability. The old account number 56 "Money 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 assumed that the balance of this account should be shown on these above items. In our opinion, this is illegal for the following reasons.

According to the old chart of accounts, two accounting objects were reflected on account 56 "Money documents": money documents and own shares repurchased from shareholders for their subsequent resale or cancellation. In addition, it was recommended that the same account take into account the debts of participants acquired by economic partnerships for transfer to other participants or third parties. Monetary documents were recommended to be reflected in line 264, and repurchased own shares (shares) - in lines 250 and 252.

Paragraph 40 confirms the correctness of this conclusion. guidelines on the procedure for the formation of financial statements of the organization, 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 own shares from shareholders ... "In addition, one of the balance sheet items for reflecting short-term financial investments is called -" Own shares redeemed from shareholders ".

The 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 repurchased 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 regulation 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 monetary 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, credits and loans were recorded in different accounts:

• short-term - account 90 "Short-term bank loans" and account 94 "Short-term loans";
• long-term - account 92 "Long-term loans of banks" and account 95 "Long-term loans".

In the new chart of accounts for accounting for loans and borrowings, only two accounts are provided:

• account 66 "Settlements on short-term credits and loans";
• account 67 "Calculations for long-term loans and loans";

those. the choice of one of these two accounts is determined by the duration of the period for which credits and loans are 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 flaws 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 dwell on some of them.

Both the old and the 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 credited materials or goods. The resulting difference is written off from account 15 to account 16 "Deviations in the value of material assets".

Thus, if within a month the acquired inventories arrive at the organization, and their actual cost already fully formed, then at the end of the month account 15 has no 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.

Account 15 is not indicated for any item of the asset in brackets after its name. Naturally, the accountant has a question: for which balance sheet item should this balance be shown? Looking only at a sample of the balance sheet, the answer to this question cannot be obtained. It should be noted that in paragraph 25 of the methodological recommendations on the procedure for the formation of indicators of the organization's financial statements it is said that this balance "... is added to the cost of the balance of inventories reflected in the relevant articles of the group of articles "Inventories ..."", that is, to the cost of materials or goods (depending on the cost of acquiring which type of these assets was recorded in the debit of account 15).

Clause 13 of the accounting regulation "Accounting for inventories" (PBU 5/01), approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, states: separate account margins (discounts)". In this case, the margins attributable to the balance of goods are calculated as credit balance account 42 "Trade margin", and the balance of account 41 "Goods" shows the balance of goods at selling prices.

Paragraph 60 of the regulation on accounting and financial reporting states: "When an organization engaged in retail trade takes into account goods at sale prices, the difference between the purchase price and the cost at sales prices (discounts, markups) is reflected in the financial statements as a separate article." Paragraph 28 of the guidelines on the procedure for the formation of indicators of the organization's financial statements specifies where this difference should be reflected - in the appendix to the balance sheet (form No. 5).

The aforementioned paragraph 60 of the regulation on bookkeeping and accounting 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 selling prices, it is necessary, as of the reporting date, to subtract the balance of account 42 "Trade margin" from the balance of account 41 "Goods" and write down the resulting difference under the article balance sheet "Finished products and goods for resale" (line 214). However, in brackets after the name of this article, account 42 is not indicated, and in none normative document Unfortunately, the Ministry of Finance of Russia does not mention this.

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

When filling out lines 232 and 242, it must be borne in mind that the debt of other organizations on promissory notes 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 organization's debt on promissory notes issued by it can be reflected on the same account (not only on 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 bodies on payments made to various off-budget funds (except for settlements on social insurance and provision and health insurance) were recorded on account 67 "Calculations on extra-budgetary payments". This account is absent in the new chart of accounts, and it is recommended to use account 68 "Calculations for taxes and fees" to account for the above calculations.

In this regard, when filling in the amount on line 626 "Debt to the budget", it must be borne in mind that for this line from the balance of account 68, the organization's debt to the budget should be taken only. The rest of the debt of the organization listed on this account (in particular, to off-budget funds) should be shown on line 660 "Other current liabilities". The same line should reflect the balance of the consumption fund (if the organization has it), recorded on account 88, since this is a debt to its employees for measures to develop the social sphere and material incentives.

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

As mentioned above, account 60 "Settlements with suppliers and contractors" may have a debit balance showing the amount of advances issued and prepayments. However, the debit balance of this account may also be in the case when the organization paid the supplier money for values ​​that it has not actually received yet (they are on the way), but became the owner of these values ​​according to the contract. 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 part of receivables, but under those balance sheet items that reflect similar values ​​already credited by the organization (as part of materials, goods, etc.) .

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

Changes in the balance sheet

Table 3

Certificate of availability of valuables recorded on off-balance accounts

The appendix to the balance sheet is the "Certificate on the availability of valuables accounted for on off-balance sheet accounts". The procedure for filling it out during the transition to a new chart of accounts has not practically 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 objects of external improvement 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 and external improvement objects and other similar objects on account 010 (by opening separate sub-accounts or an analytical accounting system).

In view of the foregoing, the sample form of the balance sheet will take next view(see table 4).

Table 4

Balance sheet

on _____________________________ 200__

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

(qualification certificate professional accountant from

"____" ___________________________ _____, No. ______)

"____" ___________________________ _____ 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 purchase of short-term bills, bonds, as well as deposits valid for less than a year.

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

Short-term financial investments must also be considered from the side of the entity into whose activities these funds are received. After all, a year is too short a time to make a significant profit. That is why the acquired funds are mainly used to purchase materials and raw materials (highly liquid positions of any balance sheet). However, there are also positive aspects in this type of investment. First of all, 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, apart from economic factors, which have a significant impact on economic activity subjects, it is necessary to assess the political situation (for example, elections). Also of no small importance is the exchange rate of the national currency.

Some lenders prefer to provide funds under sufficient high interest, which allow minimizing the 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 being purchased are quoted on financial market and they can be easily converted to at any time.

When making short-term investments, enterprises and simply individuals often seek help from specialists who calculate 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 the account of the same name 58, which keeps records in the context of the list of assets. This may include shares that have been purchased for the purpose of obtaining future benefits, but with a term of up to one year. This list also includes debt, state and local government debt that matures within twelve months or assumes the receipt of income for one year. On the given account loans issued to other organizations with a repayment period of up to 12 months are also taken into account, and bank deposits.

In addition to account 58, this type of investment can be recorded on the sub-account 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 book 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 "accumulative" and consists of the sum of lines 251-253, which decipher it by sub-accounts, 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 purchased from shareholders;

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