Form 1 balance sheet for filling out Word. How to fill out a general and simplified balance sheet, instructions with breakdown of lines. Capital and reserves

The balance sheet has a standard form No. 1. It is usually filled out in thousands (millions) of rubles and should not have any decimal places after the decimal point. If there is foreign currency, it is converted into domestic currency at the Central Bank exchange rate as of December 31.
Balance sheet items are filled out based on the data reflected in the balance sheet.

Filling out the balance sheet: cover page

In the top line we mark the reporting date for which we draw up the balance (for example, in the current year it will be “December 31, 2010”). Then we indicate the full or abbreviated name (as stated in the statutory documents) of the organization, taxpayer INN and type of activity (approved by state statistics bodies).
Next, we indicate the code of the organizational and legal form of the organization and the ownership code according to the corresponding OKOPF and OKFS classifiers. We select a convenient unit of measurement and indicate its code (384 thousand rubles; 385 million rubles). In the line “Location (address)” we indicate the legal address of the organization.
In the line “Approval date” we set the date for the annual reporting. In the line “Date of sending/acceptance” the specific date of sending the accounting statements (by mail, e-mail, etc.) or the date of actual transfer of the balance sheet according to ownership is indicated.
Let's move on to the table itself.
Balance sheet form has five sections: two of them relate to the assets of the enterprise, the rest - to liabilities.
Dashes are placed in all empty columns of the balance sheet.
First, in column 3 the balance at the beginning of the year is recorded in the accounting accounts. Then column 4 is filled in. In the final line 190, for each corresponding column the following lines are added: 110-150.
In the final line 290 for the second section, for each corresponding column the following lines are added: 210-270.
Line 300 is the sum of line 190 and line 290.
In line 490 of the accounting form the sum of lines 410-470 is entered, except for 411. In line 590 the sum of lines 510-520 is entered.
Line 621 of the accounting form indicates the amount of lines 621-625. The final line for the fifth section 690 indicates the sum of lines 610, 620, 630-660. And line 700 indicates the sum of the lines for three sections of the liability: 490, 590, 690.
The balance sheet (form No. 1) is confirmed by a signature with a transcript of the manager and chief accountant. The date is indicated at the bottom and opposite the column “Date (year, month, day)” on the title page.

The main form of financial statements (Form 1) is the Balance Sheet of the enterprise (form according to OKUD 0710001), approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n “On the forms of financial statements of organizations.” Let's look at the concept of a balance sheet, its structure and principle of construction, as well as the procedure for filling it out using an example.

Balance sheet concept

The balance sheet (French balance - scales) of an enterprise is a summary statement of the value of the property and liabilities of the enterprise presented in tabular form.

According to the balance sheet of an enterprise, it is possible to determine the financial condition of the enterprise and the obligations assumed by the enterprise.

The balance sheet of an enterprise is often analyzed by banks to assess the creditworthiness of the borrower (enterprise). The balance sheet is presented to the tax service and shareholders as financial statements for the past year of operation of the enterprise.

Construction principles

The structure of the enterprise’s balance sheet is a two-sided table for a certain date - at the end of the quarter or at the end of the year:

• left side - Asset, which reflects economic assets by composition and placement;
• the right side is the Passive, which reflects funds by source of education and intended purpose.

An important condition of the Balance is that the Asset must always be equal to the Liability. Since Liabilities represent the Capital and Liabilities of an enterprise, this equality can be presented as follows:

Assets = Capital + Liabilities

The Asset and Liability items of the Balance Sheet, based on economic homogeneity, are summarized in certain sections of the report.

The asset of the Balance Sheet reflects the property of the enterprise and consists of two sections:

• Non-current assets: fixed assets; Construction in progress; intangible assets; profitable investments; long-term financial investments and so on;
• Current assets: inventories and costs; cash; accounts receivable; short-term financial investments and so on.

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The liability side of the Balance Sheet is the source of formation of the enterprise’s property and consists of two sections:

• Capital and reserves – equity capital: authorized, additional and reserve capital of the company; savings and social funds; targeted funding and revenues; retained earnings;
• Borrowed capital – external liability: long-term loans; short-term loans and borrowings; accounts payable.

Each separate type of property or source of funds is called a “balance sheet item.”

Filling example

Let's look at an example of how to fill out the Balance Sheet form of an enterprise (OKUD 0710001) according to the general taxation system.

Let’s say that the enterprise Vesna LLC for the production of soft drinks, registered in 2016, keeps accounting records in full.

Let's fill out the balance sheet (form 1) according to the general taxation system:

1. Let's cross out the lines of column 1, since the company does not draw up explanations for the financial statements for previous years;
2. Let's fill out column 4, in which we will display the data as of December 31 of the reporting year 2016.

• line indicator 1110 is equal to Dt 04 – Kt 05 = 125000 (130,000 – 5,000);
• line indicator 1150 is equal to Dt 01 – Kt 02 = 820,000 (850,000 – 30,000);
• line indicator 1170 is equal to Dt 58 = 100,000;
• the total of line 1100 is 1,045,000 (125,000 + 820,000 + 100,000)
• line indicator 1210 is equal to Dt 10 + Dt 43 = 125,500 (47,000 + 78,500)
• line indicator 1220 is equal to Dt 19 = 8,400
• line indicator 1250 is equal to Dt 50 + Dt 51 = 24,000 + 356,100 = 380,100;
• the total of line 1200 is 514,000 (125,500 + 8,400 + 380,100);
• line 1600 = 1,559,000 (1,045,000 + 514,000).

• line indicator 1310 is equal to Kt 80 = 150,000;
• the indicator of line 1360 is equal to Kt 82 = 50,000;
• the indicator of line 1370 is equal to Kt 84 = 350,000;
• the total of line 1300 is 550,000 (150,000 + 50,000 + 350,000);
• line indicator 1520 is equal to Kt 60 + Kt 62 + Kt 69 + Kt 70 = 1,009,000 (180,000 + 505,000 + 94,000 + 230,000);
• the total of line 1500 is 1,009,000 (since the lines of section V were not filled in);
• line 1700 is equal to 1,559,000 (550,000 + 1,009,000)

Now we compare the indicators of line 1600 and line 1700. We see that the indicators of the lines are the same - 1,559,000. Therefore, the balance has converged and Form 1 can be considered completed.

You can see a sample of Forms 1 and 2 of financial statements in our material. We will tell you about the purpose of these forms and show you with an example how to calculate net profit according to the indicators of Form 2 and where to reflect the result of these calculations in Form 1.

Form 1 and Form 2 of financial statements

Forms 1 and 2 of financial statements are the main reporting forms - these are the balance sheet and the income statement. Not a single set of reporting documentation for any company can do without them.

• A balance sheet is a set of indicators of a company’s performance as of the reporting date (about the residual value of fixed assets, cash balances in accounts and on hand, accounts payable and receivable, etc.);
• Income statement- this is data on revenue, expenses and profit for the reporting period of time.

These forms are supplemented by other related reports (capital flow, cash flow, etc.). The information contained in them explains and details the data reflected in Form 1 and Form 2 of financial statements.

Both reports have a unified form approved by order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n.

Form 1: balance sheet

The balance is a table divided into 2 parts:

• Part 1. A balance sheet asset is the property and liabilities of a company used in its activities and capable of bringing benefits to it in the future.
• Part 2. Balance sheet liability - reflects the sources of formation of the balance sheet asset.

In a correctly drawn up balance sheet, the equality is satisfied:

balance sheet asset items = balance sheet liability items

In more detail, this equality for Form 1 of the financial statements looks like this:

Section 1 + Section 2 = Section 3 + Section 4 + Section 5,

• Section 1 - the cost of non-current assets (long-term used property, the cost of which is repaid in installments).
• Section 2 - the cost of current assets (quickly turnover and quickly redeemed assets: materials, inventories, etc.).
• Section 3 - the value of capital and reserves (sources of the company's own funds).
• Section 4 and Section 5 are long-term and short-term liabilities expressed in monetary terms, respectively (the company's obligations to pay loans, loans, taxes, wages, etc.).

Using the balance sheet (Form 1 of financial statements) you can:

• analyze and evaluate the financial condition of the company as of a specific date;
• track the dynamics of changes in indicators over time (comparing indicators of balance sheets compiled as of previous reporting dates);
• conduct an economic analysis of the company’s activities and, on its basis, make informed management decisions.

Form 2: Statement of financial results

The financial results report (Form 2) presents a table containing the company's performance indicators for the reporting period. They allow you to calculate a number of important financial indicators (gross profit, profit before tax, net profit, etc.).

A special feature of Form 2 is the relationship between all rows of the main table. It helps to assess the impact of a company's income and expenses on the final financial result (net profit).

All indicators are given for the reporting period of the current year and the same period last year. This allows you to track the dynamics of changes in indicators included in the financial results report.

Let's look at an example of how a company's net profit is calculated based on Form 2 indicators.

Example

The revenue of Park House LLC for the 1st quarter of 2018 amounted to RUB 3,456,128. (excluding VAT and excise taxes) with the cost of services being 1,377,809 rubles, management expenses - 544,322 rubles.

Using these numbers from Form 2, we calculate 2 indicators:

• Gross profit = Revenue - Cost = RUB 3,456,128. - RUB 1,377,809 = 2,078,319 rub.
• Sales profit = Gross profit - Administrative expenses = RUB 2,078,319. - 544,322 rub. = 1,533,997 rub.

Park House LLC received a loan in 2018, the interest accrued for the 1st quarter amounted to 230,000 rubles. Other income and expenses amounted to RUB 998,343, respectively. and 1,466,321 rubles.

Using these numbers, we calculate the following indicators of Form 2:

• Profit before tax = Profit from sales - Interest payable + Other income - Other expenses = RUB 1,533,997. - 230,000 rub. + 998,343 rub. - RUB 1,466,321 = 836,019 rub.;
• Current income tax = RUB 836,019. x 20% = 167,204 rubles;

To calculate net profit, you also need the amounts of changes in IT and ONA (deferred tax assets and liabilities) for the reporting period. According to the accounting data of Park House LLC, they amounted to 339,123 rubles. and 38,763 rubles. respectively.

Let's determine the net profit of Park House LLC:

Net profit = Profit before tax - Current income tax - IT + SHE = 836,019 rubles. - 167,204 rub. - 339,123 rub. + 38,763 rub. = 368,455 rub.

The result of the calculations falls into the line “Retained earnings (uncovered loss)” of Section 3 of Form 1.

What a sample accounting report looks like - forms 1 and 2 - see below.

All organizations periodically prepare information about their financial position as of the reporting date, financial results of operations and cash flows for the reporting period in accordance with the requirements of Federal Law dated December 6, 2011 No. 402-FZ. We are talking about accounting (financial) reporting. About the balance sheet and its form in 2018-2019. We'll tell you in our material.

Why do you need a balance sheet?

As part of the financial statements, the balance sheet form is the most important form to fill out. It characterizes the financial position of the organization as of the reporting date (clause 18 of PBU 4/99).

In the balance sheet, assets and liabilities are divided depending on their maturity (maturity) into short-term and long-term. Assets and liabilities are considered short-term if their circulation (repayment) period is no more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are shown on the balance sheet as non-current.

What form is the balance presented in?

The form of the balance sheet was approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. This Order has been in effect since the annual financial statements for 2011 and has not changed significantly over the past years.

When drawing up a balance sheet, the organization independently determines the detail of indicators by item, taking into account the level of materiality.

Form 1 “Balance Sheet”:

In Excel format, balance sheet 2018-2019 form:

At the same time, in the accounting reports submitted to the tax and statistical authorities, after the column “Name of the indicator”, the column “Code” is given, in which the codes of the indicators are indicated according to

All Russian organizations, as well as official representative offices of foreign companies in our country, are required to report on their financial and economic situation for the reporting year. This obligation is regulated by the Law “On Accounting” No. 402-FZ.

The law also provides “indulgences” for certain categories of economic entities that have the right to keep accounting records in a simplified form. However, regardless of the method of accounting, basic or simplified, Form No. 1 is mandatory for all economic entities: organizations, individual entrepreneurs and private individuals.

This year you will have to generate reports for 2018. The current form was approved by order of the Ministry of Finance of Russia No. 66n dated 07/02/2010.

Form 1 “Balance Sheet”, download Word form

Download balance sheet form 2019, excel

Balance sheet with line codes, form, excel

How to fill out your balance

When filling out form No. 1, you should be guided by section 4 of the order of the Ministry of Finance of the Russian Federation dated 07/06/1999 No. 43n (as amended on 11/08/2010). Let's define the key rules for filling out the reporting document:

• fill out the report indicators in accordance with the actual account balances as of the reporting date, formed taking into account the requirements of PBU and the company’s accounting policies;
• reflect the indicators in monetary terms in the currency of the Russian Federation - in rubles, in thousands of rubles or in millions of rubles;
• Transactions made in foreign currency are recalculated at the exchange rate established on the day of the transaction;
• if the company has a branch network, then at the end of the year a single balance sheet should be formed (parent company plus branches);
• include indicators that exist for no more than 12 months as short-term assets and liabilities, and long-term ones as those that exist for more than one year;
• property and fixed assets should be reflected at “net” value, that is, taking into account depreciation and other costs provided for by PBU.

We offer a simple cheat sheet for filling out form No. 1.

Example of a completed form

When and where to submit reports

For 2018, financial statements in Form No. 1 must be submitted to several organizations at once: the Federal Tax Service and Rosstat - for all organizations and individual entrepreneurs, to the Ministry of Justice and (or) to the Ministry of Finance of Russia - for non-profit organizations and public sector employees. Upon additional request, accounting records can be requested by the founder or owners of the company.

The balance sheet must be submitted to the Tax Inspectorate and Rosstat for 2018 no later than 90 calendar days from the first day of the year following the reporting period. That is, no later than 03/31/2019. However, in 2019, March 31st falls on a weekend, therefore, the transfer rule applies. This means that the deadline for submitting the balance sheet for 2018 is 04/01/2019.

For public sector organizations, other reporting deadlines may be set earlier. This information is communicated to institutions in the prescribed manner.

Reporting submitted to the Ministry of Finance, the Ministry of Justice or the founder does not cancel the obligation to report to the Federal Tax Service and Territorial Statistics Bodies within the specified time frame.

Deadlines for “special” cases

Please note that for newly formed, liquidated and reorganized enterprises the deadlines are somewhat different. Let's look at the reporting deadlines for the following companies:

1. Creation. An organization that was formed before 09/30/2018 is required to report according to generally accepted rules, that is, before 04/01/2019. But those companies that were formed after September 30, 2018 must report not in 2019, but in 2020. That is, for the reporting period of 2019 plus the period of existence in 2018.
2. Reorganization. The company is required to report three months after making the latest changes to the Unified State Register of Legal Entities. This rule is established not only for companies that continued their activities, but also for “merged” companies that completed their activities.
3. Liquidation. An institution that has officially completed its activities is required to provide reporting no later than three calendar months from the date of making the relevant entries in the Unified State Register of Legal Entities.