Individual organizations have the right to keep accounting in a simplified form and create simplified financial statements. Such organizations include: small businesses, organizations of the Skolkovo project and non-profit organizations (except those recognized by foreign agents).
At the same time, choose the form of compilation financial statements small businesses can do it themselves. They can provide reports both in general forms and in simplified ones. This will depend on the composition of the report. So, for small enterprises, special forms of simplified financial statements are approved, given in Appendix 5 of the order of the Ministry of Finance of Russia No. 66n dated 02.07.2010. The composition of the simplified financial statements is as follows:
If the company needs to provide any additional information, and the forms of simplified reporting do not contain the necessary columns, then you can use general reporting forms.
Thus, in what forms to submit financial statements, small enterprises decide on their own. The main thing that decision was reflected in the accounting policy.
The annual balance sheet should contain data on the assets and liabilities that the organization has at the end of the reporting year, that is, on December 31. Additionally, information on previous years is entered into the balance sheet, that is, as of December 31 of last year and December 31 of the year before last. For example, a balance sheet compiled by an enterprise for 2017 should contain data for December 31, 2017, December 31, 2016 and December 31, 2015.
All last year's information is taken from last year's reports. And for indicators for the current year, information is taken from such sources as: (click to expand)
If there is no data to fill in any balance line, it is not filled out and a dash is put.
| Balance line | accounting account |
| Assets | |
| 1150 "Material fixed assets» | Sum of indicators: Account 01 "Fixed assets" minus account 02 "Depreciation of fixed assets" Balance on account 07 "Equipment for installation" Balance on account 08 "Investments in non-current assets" |
| 1170 "Intangible, financial and other non-current assets" | Sum of indicators: Account 04 "Intangible assets" minus account 05 "Depreciation of intangible assets" Balance on account 08 “Investments in non-current assets” (in relation to expenses for the development of minerals) · Balance on account 09 “Deferred tax assets» Balance on account 58 "Financial investments" If there are no balances on these accounts, then a dash is put |
| 1210 "Stocks" | Sum of indicators: Balance on account 10 "Materials" Balance on account 20 "Main production" Balance on account 41 "Goods" Balance on account 43 "Finished products" Balance on account 44 “Sales expenses” If other accounts are used in accounting, then Inventories are calculated according to general rules balance sheet |
| 1250 Cash and cash equivalents | Account balance amount: 50 "Cashier" 51 "Settlement accounts" · 52 " Currency accounts» 57 "Transfers on the way" |
| 1230 "Financial and other current assets" | Amount of debit balance on accounts: 70 “Settlements with personnel for wages” 75 "Settlements with the founders" Less the credit balance on account 63 "Provisions for doubtful debts" |
| 1600 Balance | Sum of indicators by lines: 1150+1110+1210+1250+1240 |
| Passive | |
| 1300 "Capital and reserves" | 80 "Authorized Capital" 82 "Reserve capital" 83 "Additional capital" 84 "Retained earnings" Less the amount of the debit balance on the accounts: 81 "Own shares (shares)" 84 "Retained earnings" |
| 1410 "Long-term borrowed funds" | Credit balance on account 67 "Settlements on long-term loans and borrowings" |
| 1450 "Other long-term liabilities" | This line is not filled in by small businesses, so a dash is put |
| 1510 "Short-term borrowings" | Credit balance on account 66 “Settlements for short-term loans and loans" |
| 1520 "Accounts payable" | The amount of the credit balance on the accounts: 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 76 "Settlements with different debtors and creditors" 68 "Calculations for taxes and fees" 69 "Calculations for social insurance and provision" 70 "Calculations for wages" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 75-2 "Calculations for the payment of income" |
| 1550 "Other current liabilities" | Account balance amount: 98 "Deferred income" 96 "Reserves for future expenses" 77 "Deferred tax liabilities" |
| 1700 Balance | Sum of indicators by lines: 1310+1410+1450+1510+1520+1550 |
After filling in all the terms of the balance sheet, it is necessary to verify whether the amount of the asset is equal to the liability of the balance sheet. If equality is observed, the balance sheet is considered to be drawn up correctly, and if the amounts do not converge, then errors were made in filling out the balance sheet.
| Report Line | accounting account |
| 2110 "Revenue" | Difference of indicators: Turnover on the credit of the sub-account "Revenue" to the account "Sales" Turnover on the debit of the "VAT" subaccount to the "Sales" account |
| 2120 Ordinary business expenses | The debit amount of sub-accounts to account 90 "Sales" on which records are kept: ・Cost of sales ・Selling expenses · Administrative expenses |
| 2330 "Interest payable" | The amount of accrued interest on loans for the current year is indicated. The indicator is indicated in brackets, the minus sign is not put. |
| 2340 "Other income" | Difference of indicators: Turnover on the credit of the sub-account "Other income" to account 91 "Other income and expenses" Turnover on the debit of the sub-account "VAT" to account 91 "Other income and expenses" |
| 2350 "Other expenses" | Difference of indicators: Turnover on the debit of the sub-account "Other expenses" to account 91 "Other income and expenses" Indicator on line 2330 "Interest payable" The indicator is indicated in brackets, the minus sign is not put. |
| 2410 "Taxes on income (income)" | If the organization pays income tax, then the value of line 180 of line 02 of the income tax declaration sheet is recorded If the organization is on the simplified tax system (income), then the difference in indicators for lines 133 and 143 of section 2.1.1 of the declaration on the simplified tax system is indicated · If the organization is on the simplified tax system (income minus expenses), then the indicator is indicated on line 273 of section 2.2 of the declaration on the simplified tax system. When paying minimum tax the indicator is indicated on line 280 of section 2.2 of the declaration on the simplified tax system. · If the organization is on UTII, then the amount of UTII for all quarters is indicated. The indicator is indicated in brackets, the minus sign is not put. |
| 2400 "Net profit (loss)" | Calculate the value as follows: line 2110 - line 2120 - line 2330 + line 2340 - line 2350 - line 2410 |
If the result of the "Net profit (loss)" is obtained with a minus sign, then it must be recorded in the report, taking it in brackets, while the minus is not indicated. If the received value is positive, then it is not necessary to take it in brackets.
See table: (click to expand)
Specialists of the Ministry of Finance of Russia issued clarifications that will be useful to accountants of non-profit organizations in the preparation of financial statements for 2011 (information letter No. ПЗ-1/2011). Four years ago, financiers issued similar recommendations. But during this time, accounting legislation has undergone changes, which led to the emergence of new explanations.
What are we armed with
The financiers reminded non-profit organizations which documents should be followed when preparing financial statements. First of all, this the federal law dated November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law).
You must also be guided by:
Regulations for maintaining accounting and financial statements in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter - Regulation No. 34n);
PBU 4/99 "Accounting statements of organizations", approved by order of the Ministry of Finance of Russia dated 06.07.99 No. 43n;
Chart of accounts financial accounting economic activity organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
Please note that these documents have been amended, which must be taken into account when compiling reports for 2011 (orders of the Ministry of Finance of Russia dated November 08, 2010 No. 142n, dated October 25, 2010 No. 132n and dated December 24, 2010 No. 186n).
In the previous clarifications given by financiers to non-profit organizations in an information letter dated 01.01.2007 No. PZ-1/2007 (hereinafter referred to as Recommendations No. PZ-1/2007), experts from the Russian Ministry of Finance also recommended using the above documents (with the exception of the order of the Russian Ministry of Finance dated 29.07. 98 No. 34n, which at that time contained many obsolete provisions).
In addition, it must be remembered that starting from the reporting for 2011, the forms of financial statements have been changed. Now they are approved by the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter - order No. 66n).
Composition of reporting
Non-profit organizations have the right not to disclose certain indicators in their financial statements.
So, they are not required to disclose information about the presence and changes in the authorized capital, reserve capital and other components of the organization's capital. Also, non-profit organizations are allowed not to submit a cash flow statement (clause 85 of Regulation No. 34n). If the company decides to generate such a report, it must follow the rules of the new PBU 23/2011 “Cash Flow Statement”, approved by order of the Ministry of Finance of Russia dated 02.02.2011 No. 11n.
With regard to the form of the report on the intended use of the funds received, in without fail it should be applied only by public organizations (associations) and their structural subdivisions that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services) except for retired property. But what about other non-profit organizations?
The answer to this question is contained in paragraph 4 of order No. 66n. This rule states that for other non-profit organizations given form is recommended and it is used in the formation of the relevant explanations to the balance sheet. But, in our opinion, it is still better to draw up this report for all non-profit organizations, thereby meeting the requirements for the reliability of financial statements. Note that in the previous Recommendations No. ПЗ-1/2007, specialists of the Russian Ministry of Finance adhered to just such a point of view.
With regard to public organizations (associations) and their structural divisions, who do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services) except for the retired property, it should be noted that they submit financial statements only once a year and include:
Report about incomes and material losses;
Report on the intended use of property (clause 4, article 15 of the Accounting Law).
The remaining non-profit organizations submit reports in the generally established manner: quarterly - within 30 days after the end of the quarter, annual - within 90 days after the end of the year.
When compiling reports, it must be remembered that non-profit organizations independently determine the details of the balance sheet and income statement, as well as the content of the explanations (clauses 3 and 4 of order No. 66n).
As before, when forming accounting indicators, a non-profit organization must proceed from the requirements of materiality. At the same time, the criteria for the materiality of a particular indicator, taking into account its assessment, nature, specific circumstances of the emergence of the organization, are determined independently.
In the information letter No. PZ-1/2011, specialists from the Russian Ministry of Finance considered the specifics of the formation by non-profit organizations of indicators of the balance sheet, profit and loss statement, as well as a report on the intended use of funds received, taking into account the requirements of current legislation.
|
Name of indicator |
Features of the formation of indicators |
|
|
Group of articles "Fixed assets" |
Reflects the initial cost of fixed assets: Fixed on the right of operational management or transferred to a non-profit organization for economic management; Acquired at the expense of funds allocated by the founders; Received as voluntary property contributions (shares) and donations; Acquired at the expense of earmarked contributions for the acquisition (creation) of fixed assets (including general use). At the same time, fixed assets should be intended to ensure the statutory (including entrepreneurial) activities of a non-profit organization. Analytical accounting of fixed assets should provide data on the presence and movement of objects. Information on the depreciation of fixed assets accrued on a straight-line basis is disclosed in the Statement of the availability of valuables recorded on off-balance accounts. Disposal of fixed assets due to inability to use is reflected as a decrease in the groups of items "Fixed assets" Information about property acquired by a consumer cooperative of citizens for the purpose of providing possession and use to members of the cooperative, and not for use |
Clarified that information on depreciation of fixed assets, accrued on a straight-line basis and accounted for off the balance sheet, is disclosed And information about the property acquired by the consumer cooperative of citizens and accounted for on the balance sheet is disclosed The disposal of fixed assets due to the inability to use is reflected as a decrease in the groups of items “Fixed assets” and “Fund of real and especially valuable movable property” |
|
Group of articles "Reserves" |
Remains of material and production values intended to ensure the statutory activities of a non-profit organization and belonging to it on the basis of ownership or other real right of material and production values are reflected. A non-profit organization may not include the article “Raw materials and other similar valuables” in the specified group if there are no significant balances and there is an effective system for operational control over the expenditure of such valuables. In this case, the material assets used for management needs are recognized as an expense, respectively, for the groups of items "Expenses for the maintenance of the management apparatus" and "Expenses for targeted activities" directly in the Report on the intended use of funds received |
The order remains the same |
|
The article "Costs in construction in progress" in the group of articles "Inventories" |
It is filled in if there are expenses for unfinished work and unfinished services in accordance with the subject and goals of the activity. These expenses are reflected in the accounts of expenses for ordinary species activities provided for by the Chart of Accounts |
It was clarified that the indicator is filled in if there are significant costs for work in progress and services in progress. In addition, these costs are reflected in the accounts of Section III "Production Costs" of the Chart of Accounts |
|
Group of articles "Accounts receivable" |
Consumer cooperatives reflect the debt of the members of the cooperative, who have the right to share savings, when transferring to the members of the cooperative the property intended to be provided for the possession and use of its members. The occurrence of such a debt is due to the obligations of a member of the cooperative to pay a share contribution, or to return the property provided to him for possession and use. |
Added that, based on the Regulations |
|
Group of articles "Financial investments" in section I |
A credit consumer cooperative of citizens reflects the amount of loans granted to its members at the expense of a fund for mutual financial assistance formed in the prescribed manner by a credit consumer cooperative of citizens. When filling out these articles, it is necessary to be guided by PBU 19/02 "Accounting for financial investments" |
Changed grouping of articles. Previously, a group of articles "Long-term financial investments" and a group of articles "Short-term financial investments" were provided. |
|
Group of articles “Cash |
Cash balances are reflected on a separate bank account intended for settlements related to the receipt of funds for the formation of target capital, the transfer of funds constituting the target capital to trust management management company, replenishment of the target capital already formed by the non-profit organization in accordance with the terms of the donation or will agreement, as well as with the use, distribution of income from the target capital. Operations related to the implementation of a property trust management agreement are reflected in the manner established by Order of the Ministry of Finance of Russia dated November 28, 2001 No. 97n. Personal savings of citizens transferred on the basis of an agreement for use by a credit consumer cooperative are accounted for and reflected in the balance sheet separately from other funds of the financial mutual assistance fund of a credit consumer cooperative |
The order of filling in the indicator remained the same |
|
Section III "Targeted Financing" |
Instead of groups of articles "Authorized capital", "Reserve capital" and "Retained earnings ( uncovered loss)" non-profit organization includes articles " Unit trust”, “Target capital”, groups of articles “Target funds”, “Reserve and other target funds” (depending on the type of non-profit organization) |
Added "Additional capital" to the list of replaceable indicators. And in the list of included indicators - "Fund of real estate and especially valuable movable property" |
|
Article "Share Fund" |
To be completed by consumer cooperatives. This article contains the following information: On share contributions of shareholders of consumer cooperatives, members of credit consumer cooperatives of citizens, classified under the article “Settlements with shareholders” of the group of articles “Accounts receivable”; On share contributions of members of a consumer cooperative of citizens who have the right to share savings, coming as sources of formation of property necessary to meet the property needs of members of a consumer cooperative. When a member of the cooperative pays the share contribution in full, the corresponding amount of the obligations of the member of the cooperative to return the property provided to him, reflected in the article “Settlements with shareholders” of the group of articles “Accounts receivable”, reduces the article “Share fund”. The specified share contributions are reflected in the balance sheet separately from entrance fees and other sources of targeted financing of the costs of maintaining the management apparatus of the consumer cooperative of citizens, reflected in the item "Target funds" |
The order of filling in the indicator remained the same |
|
Article "Target capital" |
It is included in the balance sheet by a non-profit organization that forms the target capital (target capital). It reveals information about the value of the generated reporting date target capital of a non-profit organization. From the date of transfer of funds to the trust management of the management company, the endowment is considered formed and is reflected as an increase in the item “Target capital” |
The order of filling in the indicator remained the same |
|
Article "Target funds" |
It reflects here: Unused target funds as of the reporting date, intended to ensure the non-profit organization for the purposes for which it was created, and corresponding to these purposes, reflected in the report on the intended use of the funds received; Net profit/loss from entrepreneurial activity non-profit organization, formed based on the results of its activities for the reporting year and intended for financial support statutory activities in subsequent periods in accordance with the approved budget. These types of funds should be shown separately in the balance sheet. The group of articles "Target funds" is linked When a non-profit organization decides to disclose information about debts on membership fees or other expected receipts, the amounts of accrued debts are reflected in the group of items "Accounts receivable". Use of targeted funding received by a non-profit organization in the form of investment funds for the acquisition and (or) creation of fixed assets, including general use, is disclosed as a decrease in the group of articles "Targeted funds" and, accordingly, as an increase in the article called "Fund of real and especially valuable movable property" in the group of articles "Additional capital". Information on the intended use by the non-profit organization of the funds received (by form, structure, composition of sources of income and directions of use) is disclosed in the report on the intended use of the funds received |
The requirement that net profit should be used for financial support of statutory activities in subsequent periods has been eliminated in accordance with The name of the articles with which the group of articles "Target funds" is linked has been specified. Instead of the article "Cash" there is an article "Cash and cash equivalents", and instead of the article "Short-term financial investments" - the article "Financial investments (excluding cash equivalents)" |
|
Group of articles "Fund of real estate and especially valuable movable property" |
This group of articles reflects: Targeted funding received by a non-profit organization in the form of an investment for the acquisition and (or) creation of fixed assets, including general use, including those allocated to an indivisible fund; Funds of the fund for mutual financial assistance, created in the prescribed manner by a credit consumer cooperative of citizens. The specified information is disclosed separately, for example, under the items referred to respectively as “Real Estate and Especially Valuable Movable Property Fund” and “Mutual Financial Assistance Fund” |
The name of the group of articles has been changed. Previously, it was called "Additional Capital". Therefore, the Ministry of Finance of Russia recommended that the specified information be reflected, for example, under the item “Mutual Financial Assistance Fund”. The rest of the indicator formation procedure remained the same. |
|
Group of articles "Reserve and other trust funds" |
Includes indicators that reveal the amount of the reserve and other targeted, special funds provided for by the legislation of the Russian Federation and the charter of a non-profit organization |
The order of filling in the indicator remained the same |
|
Group of articles "Estimated liabilities" |
There was no such group of items in the balance sheet. |
This includes indicators that take into account estimated liabilities reflected on account 96 “Reserves for future expenses”. When recognizing an estimated liability in accordance with PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets", depending on its nature, the amount of the estimated liability is attributed to expenses for ordinary activities or other expenses, or is included in the cost of the asset |
Non-profit organizations reflect in the profit and loss statement the income due (received) by them from the provision for a fee for temporary possession and (or) use of real estate, income from the sale of assets, other income related to entrepreneurial and other statutory activities.
If a non-profit organization forms endowment capital, then it discloses income from the use of property constituting the endowment capital and placed by the non-profit organization independently and through trustees.
Depending on the materiality, the above income is reflected in the form of separate items in the profit and loss statement or included in the item “Other income”.
In the profit and loss statement, a non-profit organization must disclose the costs associated with the trust management of property constituting the target capital, and the remuneration of the management company, carried out at the expense of income from the target capital in accordance with the legislation of the Russian Federation. As well as income, these expenses, depending on their materiality, are reflected in the form of separate items in the income statement or included in the item “Other expenses”.
The amount of the net profit of the reporting year is written off by the non-profit organization with the closing turnovers of December to the credit of account 86 "Target financing" in correspondence with account 99 "Profit and losses". In the balance sheet, it is reflected in section III "Target financing" under the group of articles "Targeted funds", and in the report on the intended use of the funds received under the item "Profit from the organization's business activities".
The amount of net loss is reflected in a similar manner, with the only difference being that it is written off to the debit of account 86, and in the report on the intended use of the funds received, this loss is shown as part of the funds used under the item “Other”, with the allocation, in case of materiality, of a separate item “ Losses from the entrepreneurial activity of the organization.
As for the report on the intended use of the funds received, the recommendations of the Russian Ministry of Finance on its formation have practically remained the same. In the new clarifications, the financiers clarified that the item “Expenses related to wages (including accruals)” includes changes for reporting period amounts of estimated liabilities:
On paid holidays of the employee;
For remuneration to employees in the form of incentive payments (remuneration at the end of the year, bonuses, bonuses, etc.), in the form of severance pay and other payments upon termination employment contract;
To ensure the remuneration of employees after the termination of the employment contract with the organization in the form of pensions, insurance and other payments, etc.
And the last point that non-profit organizations should pay attention to when preparing financial statements. It concerns those companies that discovered significant errors in previous reporting periods and corrected them in 2011 or made changes to their accounting policies. Such information is disclosed in Table 2 “Adjustments due to changes in accounting policy and correcting errors” of the statement of movements in equity. At the same time, instead of the indicator "Capital" and "Retained earnings (uncovered loss)" of the specified table, the non-profit organization includes the indicators "Target financing" and "Target funds", respectively.
The simplified taxation system is special mode, possible for application among small and medium-sized businesses and exempting from paying a number of taxes.
Application of the simplified regime by organizations and individual entrepreneurs is possible when a number of requirements:
The transition to a simplified taxation regime is possible after submitting an application to the IFTS: within 30 days from the moment of termination of activities with the payment of UTII and until the end of the current year in other cases.
In addition, the income received for the first 3 quarters of the current year should be summarized: they should be no more than a fixed amount of 112500000 rubles. Until 2017, the limit was calculated as the multiplication of the deflator coefficient by limit value income set for the previous period. From the beginning of 2017 deflator to be frozen, and from 2020 it will be equal to one.
In case of non-compliance with any requirement, the business entity loses the right application of the simplified tax system and is obliged to switch to the general taxation regime from the beginning of the quarter in which the violation occurred.
The balance sheet, as one of the reporting forms of the simplified regime, must be submitted to the Federal Tax Service and Rosstat until April 1 next year. Failure to submit the reporting form is fraught with administrative liability: a fine 200 rubles for an overdue document for tax and up to 5000 rubles for statisticians.
A distinctive feature of the simplistic balance is reflection financial information enlarged: Each row contains the aggregated information of an entire group of articles. Rounded values are indicated in thousands or millions of rubles.
The balance formed by the simplified contains two sections– active and passive articles. Assets characterizes the property of the subject, its composition and value. Passive in turn reveals the sources from which the property was acquired. An indispensable condition is the equality of assets and liabilities.
The document is formed on an accrual basis as of the reporting date in dynamic comparison with the data of similar periods of previous years: in the balance sheet of 2018 there will be information as of the end of the current year, December 31, 2017 and 2016.
Before compiling form 0710001, it is necessary to close (reform) accounts 90, 91 and 99 with the formation of the final balance, which will later serve as the basis of the balance.
In the reporting form of the balance sheet, column "Code", filled in based on the data of Order No. 66n. It is necessary to indicate the code of the indicator that has the highest specific gravity article groups. Reporting form 0710001 is subdivided into lines:
The algorithm for the formation of the balance sheet will be considered using the example of Simplifier LLC. The organization has been operating since January 01, 2017 and applies the simplified tax system. In the process of reporting for 2017, the accountant of the enterprise must make the following actions.
Generate a balance sheet as of December 31, 2017, account balances are subject to posting by balance lines.
| Check | Balance | Check | Balance | Check | Balance |
|---|---|---|---|---|---|
| Dt 01 | 599900 | Dt 43 | 85000 | Kt 69 | 80000 |
| CT 02 | 20140 | Dt 50 | 10000 | Kt 70 | 259000 |
| Dt 04 | 100340 | Dt 51 | 255000 | Kt 80 | 55000 |
| Ct 05 | 3000 | Dt 58 | 150000 | Kt 82 | 15000 |
| Dt 10 | 22000 | Kt 60 | 155000 | Kt 84 | 140000 |
| Dt 19 | 6000 | Kt 62 / advance payment | 500620 |
Based on residuals balance sheet determine the performance of the asset, taking into account the following rules:
Determination of indicators of the passive section of the balance sheet:
Comparison of data in lines 1600 and 1700: the asset and liability of Simplified LLC is 1205 thousand rubles, which means that the balance has converged.
Since Simplicity LLC was registered in 2017, the balance sheet columns for 2 previous years will not be filled. Blank cells should be filled with dashes. Subsequently, when filling out these columns, the data should be taken from the previous reporting forms adopted by the regulatory authorities.
Visually, the form of the simplified balance sheet looks as follows.
Temporary suspension of activities does not release the company from the obligation to provide financial statements. To Rosstat and territorial tax office must be provided. Otherwise, the regulatory authorities have the right to apply measures of influence to the debtor in the form of penalties and blocking the bank account.
It should be noted that the balance cannot be zero even when the activity is stopped. At a minimum, it reflects the authorized capital of the organization in lines 1300 of the liability and 1250 of the asset. If for some reason it is not contributed by the founders, then the asset balance reflects accounts receivable founders on line 1230. In the remaining lines, dashes.
Even if they operate according to the rules of the special regime, entities are not required to use simplified forms for reporting. In addition to the balance sheet and the income statement, they have the right to draw up other documents in the form of annexes and explanations, if this method of reflecting information is more convenient.
How in 1C you can make reports for the simplified tax system - in this video.
To submit an accounting report for 2016, you need to use a new form for transferring information about the company's balance sheet. This article published how to correctly fill out this form line by line, as well as specific example already completed document
09.11.2016Accounting structure for 2016
Accounting reporting documentation for 2016 is transmitted by companies to two services at once at their location:
statistical;
tax.
For the current year 2016, the following accounting statements are submitted:
balance sheet;
income statement;
attachments to the two named reports (depending on the situation, these may be reports relating to changes in capital, the movement of finances, the intended use of funds).
The legislation also provides that explanations can be added to the accounting records, which are drawn up in the form of texts or tables. But audit report must be attached without fail. It is in it that confirmation of the reliability of all accounting documents is contained. But this is done in the case when the company is subject to audit- Federal Law, Law No. 402, Article 13, Clause 10.
Companies of a non-profit type also submit accounting records, the structure of which is as follows:
intended use of funds;
annexes to mandatory reports.
For individual entrepreneurs, there is no need to submit such accounting reports. For small businesses, accounting is provided in a simplified version. Here are its main nuances:
The balance sheet immediately includes reporting data on financial performance, but without detailing.
Applications contain only the information that is needed when assessing the financial position of a given company or for assessing its financial performance.
In the absence of information for the execution of these applications, only the required forms are filled out - a balance sheet and financial results. These rules are confirmed by the following official documents:
order No. 66n (paragraph 6);
letter No. 03-02-07 / 1-80 of the Ministry of Finance of our state;
information No. PZ-3/2010 of the Ministry of Finance (paragraph 17).
What is the deadline for submitting the balance sheet for the current year 2016?
Accounting statements for the annual period are submitted by firms to the local tax service within 3 months from the end of the reporting period, that is, a year - tax code, article No. 23 (paragraph 1, subparagraph 5). This report is submitted to the statistical service within the same time frame - Federal Law, Law No. 402, Article 18 (paragraph 2).
The reporting document with information about the company's balance sheet for 2016 is transferred to the relevant departments of local services by March 31 of the next year (in our case, 2017). Interim accounting, which is drawn up in the company for the convenience of bookkeeping, does not need to be transferred to the tax and statistical services.
Blank report forms (relevant for 2016-2017)
Download blank forms for filling out a balance sheet:
Features of the simplified form of financial statements for the current year 2016
Simplified accounting (financial) statements include the Balance Sheet, the Statement of Financial Results and the Statement of the intended use of funds. The following key dates are used for the 2016 report:
In the simplified form of the balance sheet, two mandatory parts are filled out:
asset - non-current and current values;
liability - the value of its capital, borrowed finance, accounts payable.
The final results for these sections are recorded in C1600 and C1700, while their digital values \u200b\u200bmust be equal to each other. The remaining lines also have their own encoding, which is put down in an additional column (it is entered into the report independently). Such an encoding is put down according to the digital indicator, which has the largest share in the composition of the aggregated indicator - order No. 66n (paragraph 5).
The consolidated items of the balance sheet under the simplified tax system for 2016 include:
| 1. Tangible non-current assets (main cash+ unfinished investments in them). | 1. Capitals and reserves (authorized capital + additional and reserve capital + retained earnings + uncovered loss + revaluation of fixed assets (intangible assets) + own shares (which were redeemed for subsequent cancellation) or shares of the founders). |
| 2. Intangible, financial non-current assets ( intangible assets+ long-term cash, including research results, in-progress investments in intangible assets, research). | 2. Borrowed funds of a long-term type (money received as a result of loans or loans of a long-term nature). |
| 3. Stocks (the same item exists in the general version of the balance sheet). | 3. Borrowed funds of a short-term type (money received on loans or credits of a short-term nature). |
| 4. Cash and equivalents (the same item exists in the general version of the balance sheet). | 4. Accounts payable (digital indicator of the amount of debt of a short-term type of company to creditors). |
| 5. Financial and other current assets (short-term investments + receivables + other assets). | 5. Other liabilities (short-term and long-term). |
Features of the general form of the balance sheet for 2016
Features of the general form of the balance sheet are submitted in order No. 66n, namely in Appendix No. 1 to it. This form can also be used by small businesses, although a simplified version of this report has been developed for them.
The balance sheet for this form also contains several columns, which should reflect the indicators for the following dates (for 2016):
Let us now consider all the nuances for each column separately.
No. 1 - the number of the explanation to the balance sheet is affixed (if there is an explanatory note),
No. 3 - additionally added column for line-by-line encoding.
Like the simplified form, the general one has two main parts:
Asset - reflects the size of all assets, both current and non-current.
Liability - reflects the amount of own capital + borrowed funds + accounts payable.
We paint the balance sheet by sections:
Section No. 1 - non-current assets.
Intangible assets. C1110 prescribes the residual value of intangible assets (in accordance with order No. 153n of the Ministry of Finance of our state, namely with paragraph No. 3 PBU 14/2007).
Intangible assets include those that meet the following criteria:
the ability to bring economic benefits;
the possibility of identification (allocation / separation) from other assets;
intended for use over a long period of time (over 12 months);
reliable determination of the initial cost of the object (in fact);
there is no material-substantial form.
Example: if the above conditions match, then the object is classified as an intangible asset - these are works of science, literature, art, various inventions, secret developments, trademarks, etc. In addition, they can also include business reputation, which may appear when buying a company as a property complex (although this may be only part of it).
Experts recommend paying attention to the following nuance: intangible assets cannot include expenses that are associated with the organization of the company itself (legal entity), the quality of the company's personnel - intellectual and business, qualifications and attitude to work - PBU 14/2007, paragraph 4.
C1120 - the results of research and development, which are taken into account on account "04" (intangible assets).
C1130 - C1140 - indicators of prospecting assets, both tangible and intangible (for companies that are users of the subsoil, they reflect in these lines the costs used for development natural resources- PBU 24/2011, in accordance with order No. 125n of the Ministry of Finance of our state).
С1150 - means of the main type. Enter in this line an indicator of the residual value of cash of the main type for depreciable objects, for a non-depreciable object - an indicator of the initial cost. Those assets that are classified as funds of the main type must necessarily comply with PBU 6/01 (paragraph 4), by order No. 26n of the Ministry of Finance. These objects are necessarily owned by the company or in the right of operational management or management. The main type of funds also includes property that the company receives on the basis of a leasing agreement with subsequent accounting on the balance sheet of the recipient of this leasing. Those objects that fall under the mandatory registration on the basis of property rights also belong to the main type of funds (as soon as they are taken into account on the company's balance sheet).
It is worth paying attention to the fact that in this section there is no reflection of expenses for the construction of immovable objects - the line "Construction in progress". These expenses are entered in this line C1150 - RAS 4/99 (paragraph 20), in accordance with order No. 43n of the Ministry of Finance. Although you can add an additional line to decipher the costs of construction in progress.
С1160 - information about profitable investments in material values. These, first of all, include the residual value of property that is leased (that is, leasing), followed by accounting on account "03". In the event that this property was used in connection with other needs of production, and after that it will be leased, then its reflection is made on a separate sub-account of account "01" - the composition of the main type of funds. But the transfer of the value of funds of the main type into profitable investments and vice versa is not carried out - letter No. GV-6-21 / [email protected] Federal Tax Service (dated May 19, 2005).
C1170 - long-term financial investments (for a period of more than 12 months), short-term ones are reflected in C1240 - this is section No. 2, line "Current assets". To long-term investments include investments in subsidiaries. Financial investments are taken into account in the amount that was spent for their acquisition. At the same time, the value of their shares, which were bought back from the company's shareholders for their subsequent resale or cancellation (С1320) + interest-free loans that are issued to the company's employees, should not be classified as financial investments (С1190 - long-term type, С1230 - short-term type) - PBU 19 /02 (paragraph 3), in accordance with Order No. 126n of the Ministry of Finance (dated 10.12.02).
C1180 - deferred tax assets must be paid by income taxpayers (for the simplified tax system - "-").
C1190 - indicators for other non-current assets, if they have not yet been entered in other lines of section No. 1.
Section No. 2 - assets of a negotiable type.
C1210 is a digital indicator of the cost of inventories of a material nature, its interpretation is required when these indicators are entered in C1210 (that is, they are significant). To decrypt you need to add the following lines:
materials/raw materials;
work in progress costs;
products in ready-made form, as well as goods for subsequent resale;
shipped goods.
C1220 is a digital indicator of value added tax, which is charged on acquired values. For those who work according to the "simplification", filling in this line must be consistent with accounting policy companies, namely with the amount of "input" VAT (reflected on account "19"), while such companies cannot be independent VAT payers - Tax Code, article No. 346.11 (paragraph 2).
С1230 - short-term receivables are prescribed, which require repayment within one year.
C1240 - financial investments, except for cash equivalents (loans that are provided to a company for a period of less than 12 months). When determining the current market value investments, you need to use all available information, including information from foreign trade organizers - letter No. 07-02-18 / 01 of the Ministry of Finance (dated 01.29.09). If such a determination of the market value for an object already valued earlier cannot be possible, then the value indicator is recorded according to the last evaluation result.
The line "Cash and investments" summarizes the digital indicators of the value of cash equivalents (the balance of the sub-account of account "58") + account balances (accounts "50", "51", "52", "55" and "57"). You can learn more about cash equivalents from the Regulation - PBU 23/2011, which is approved by order No. 11n of the Ministry of Finance of our state (dated 02.02.11). For example, these are demand deposits that are opened in credit institutions.
C1260 - other negotiable type assets that were not included in other lines of this section No. 2.
Section No. 3 - capital and reserves.
C1310 - an indicator of the amount of the authorized capital:
share capital;
statutory fund;
partnership contributions.
The numerical indicator for this line must match the indicator recorded in the constituent documents of the company.
С1320 - own shares or shares of the founders, previously purchased from the shareholders of the company, but not for sale (those that will be resold later are included in С1260). They must be canceled, as a result of which there is a decrease in the authorized capital. Therefore, this indicator is written in brackets, since it has a negative value.
С1340 - revaluation of non-current assets is shown. This is an additional assessment of objects that relate to fixed assets, + intangible assets (account "83" - additional capital).
C1350 - a digital indicator of the amount of the additional indicator (it is taken without the revaluation amount from C1340).
C1360 - balance indicator reserve fund. Reserves include:
those educated on demand legislative system our state;
those created by constituent documents.
Decoding is not needed only if the listed indicators do not have a significant impact.
С1370 - the company's accumulated profit for all years, which was not distributed, is shown, and an uncovered loss with a negative indicator is also brought here.
The components of these indicators can be described in additionally added lines (this will be the decoding of financial performance - profit / loss).
Section No. 4 - long-term obligations.
С1410 - borrowed funds of a long-term type (that is, the repayment period is more than one year).
C1420 - income tax payers record information on deferred tax liabilities (those who work under the simplified tax system put "-").
C1430 - estimated liabilities are recorded when the company recognizes them during accounting - PBU 8/2010 (in accordance with order No. 167n of the Ministry of Finance). This does not apply to small businesses.
C1450 - other long-term obligations that were not included in this section No. 4.
Section No. 5 - short-term liabilities.
C1510 - debt on borrowed funds of a short-term nature (that is, those that were taken for a period of up to one year). This value should be reflected taking into account the interest that must be paid at the end of the reporting period.
С1520 - digital indicator total amount debt on a short-term loan.
C1530 - information on income for future reporting periods. But this should be provided for by the provisions of accounting. Consider an example: a company receives certain amounts of money from the budget or amounts of targeted funding. Such finances are treated as deferred income. These are accounts "98" and "86" - PBU 13/200 (paragraphs 9 and 20), in accordance with order No. 92n of the Ministry of Finance of our state.
C1540 - short-term estimated liabilities (similar to C1430), that is, filling occurs only when such liabilities are officially recognized in the accounting of the company itself.
C1550 - other short-term obligations that have not yet been included in other lines of section No. 5.
Information table: roll up balance sheet lines ( general form)
|
Section number, name |
Line-by-line encoding |
Control |
|
No. 1 - non-current assets |
Dt04 (without R&D expenses) - Kt05 |
|
|
Dt04 (R&D expenses) |
||
|
Dt08 (expenses for intangible search costs) |
||
|
Dt08 (expenses for material search costs) |
||
|
Dt01 - Kt02 (depreciation of fixed assets) + Dt08 (expenses for construction in progress) |
||
|
Dt03 - Kt02 (depreciation of income type investments) |
||
|
Dt58 + Dt 55 (sub-account "Deposit accounts") + Dt73 (sub-account "Settlements on loans granted) - Kt59 (reserve for long-term financial investments) |
||
|
Numerical indicator of the value of non-current assets, which are not taken into account in other lines of section No. 1 |
||
|
No. 2 - negotiable assets |
The sum of the debit balances of the following accounts: 10, 11, 20, 21, 23, 28, 29, 43, 44, 45 + Dt41-Kt42 + Dt15 + Dt16 (or Dt15-Kt16) - Kt14 + Dt97 (short-term expenses) |
|
|
Dt62+Dt60+Dt68+Dt69+Dt70+Dt71+Dt73 (excluding interest-bearing loans) +Dt75+Dt76-Kt63 |
||
|
Dt58 + Dt55 (sub-account "Deposit accounts") + Dt73 (sub-account "Settlements on loans") - Kt59 (reserve for short-term financial investments) |
||
|
Dt50+Dt51+Dt52+Dt55+Dt57-Dt55 (sub-account "Deposit accounts") |
||
|
Indicator of the value of assets of the current type, which are not included in section No. 2 |
||
|
C1200 (total for section No. 2) |
Sum of lines: from C1210 to C1260 |
|
|
С1600 (balance) |
||
|
No. 3 - capital and reserves |
||
|
Кт83 (amounts of revaluation of assets of the main type and assets of intangible type) |
||
|
Kt83 (excluding revaluation amounts of the main type of funds and intangible assets) |
||
|
С1300 (total for section No. 3) |
The sum of the lines: from C1310 to C137 (the negative indicator of the result obtained is taken in brackets) |
|
|
No. 4 - obligations of a long-term type |
Кт67 (exclude accrued interest, which at the time of reporting has a maturity of up to one year, they are shown in С1510) |
|
|
Kt96 (only long-term estimated liabilities are taken into account) |
||
|
Debt of a long-term type, which was not reflected in other lines of section No. 4 |
||
|
С1400 (total for section No. 4) |
The sum of the digital indicators of the lines: from C1410 to C1450 |
|
|
No. 5 - short-term liabilities |
Кт66+Кт67 (in this case, accrued interest with a maturity of up to one year is taken into account) |
|
|
Kt60+Kt62+Kt76+Kt68+Kt69+Kt70+Kt71+Kt73+Kt75 (only short-term debt is taken into account) |
||
|
Kt98+Kt86 (for target financing from the budget) |
||
|
Kt96 (only short-term estimated liabilities) |
||
|
The amounts of digital indicators of debts on short-term obligations, which were not taken into account in other lines of section No. 5 |
||
|
C1500 (total for section No. 5) |
The sum of the line indicators: from C1510 to C1550 |
|
|
С1700 (balance) |
С1300+С1400+С1500 |
With the correct entry of all data, the digital indicators of the following lines will be equal: С1600=С1700. If the result does not match, then there is an error in the balance sheet.
An example of filling out a balance sheet form for the simplified tax system for 2016 (with a sample)
The Nadezhda company was registered as a limited liability company in the current 2016. At the same time, she works on a “simplified” basis. We know the following data that will be required to complete the balance sheet:
An employee of the accounting department of Nadezhda LLC filled out the balance sheet form for 2016 in two forms - general and simplified.
The following key points will be common in filling out:
full name of the company;
type of main activity;
organizational and legal form;
type of ownership;
a unit of measurement that is not involved in the calculations is crossed out (in our case, all indicators are measured in thousands of rubles);
location of the company (its exact address);
coding system.
Dashes are affixed in both forms in the last two columns, since the Nadezhda company went through the registration procedure in the current 2016. Therefore, it is necessary to fill in only column No. 4, because the company is newly created. Here, information is recorded as of December 31 of the reporting annual period (in our case, this is 2016).
Additionally, you should add column No. 3, in which the line-by-line encoding is recorded.
C1110 - intangible assets: Dt of account "04" minus Kt of account "05" \u003d 100 thousand rubles - 3 thousand 340 rubles \u003d 96 thousand 660 rubles (but since all digital indicators must be in the form of an integer, the number " 97").
C1150 - funds of the main type: Dt of account "01" minus Kt of account "02" \u003d 600 thousand rubles - 20 thousand 40 rubles \u003d 579 thousand 960 rubles (the figure "580" is entered in the report).
C1170 - financial investments: Dt account "58" = 150 thousand rubles (such an investment will be of a long-term type).
C1100 - summary total: C1110 + C1150 + C1170 = 97 thousand rubles + 580 thousand rubles + 150 thousand rubles = 827 thousand rubles.
Entering data on current assets:
C1210 - reserves: Dt of account "10" + Dt of account "43" \u003d 17 thousand rubles + 90 thousand rubles \u003d 107 thousand rubles.
C1220 - VAT on acquired valuables: Dt account "19" = 6 thousand rubles.
C1250 - cash and cash equivalents: Dt of account "50" + Dt of account "51" \u003d 15 thousand rubles + 250 thousand rubles \u003d 265 thousand rubles.
C1200 - summary: C1210 + C1220 + C1250 = 107 thousand rubles + 6 thousand rubles + 265 thousand rubles = 378 thousand rubles.
C1600 - total: C1100 + C1200 = 827 thousand rubles + 378 thousand rubles = 1205 thousand rubles.
All other lines of column No. 4 have "-".
Now the sequence of filling in liabilities in the balance sheet.
C1310 - authorized capital: Kt of account "80" \u003d 50 thousand rubles.
C1360 - reserve capital: Kt of account "82" \u003d 10 thousand rubles.
C1370 - retained earnings and uncovered loss: Kt of account "84" \u003d 150 thousand rubles (since the indicator is positive, it is not taken into brackets).
C1300 - summary total: C1310 + C1360 + C1370 = 50 + 10 + 150 = 210 thousand rubles.
С1520 - accounts payable of a short-term type: Kt of account "60" + Kt of account "62" + Kt of account "70" \u003d 150 + 506 + 89 + 250 \u003d 995 thousand rubles.
C1500 duplicates indicator C1520 (this is due to the fact that other lines of this section No. 5 remain blank).
С1700 - summary total: С1300+С1500=210+995=1205 thousand rubles.
The remaining lines of the liability have "-" as no relevant information is available.
The results of the C1600 and C1700 are equal, this is 1205 thousand rubles. Since the balance in the report converged, it means that the data was entered without errors.
Column No. 2 was added by the accounting worker on his own in order to enter line-by-line encoding into it. And in column No. 3, numerical indicators are affixed.
C1150 - the cost of the main type of funds = 580 thousand rubles.
C1170 - financial investments and intangible assets of a non-current type: 97 + 150 = 247 thousand rubles.
С1210 - reserves = 107 thousand rubles.
С1250 - cash and equivalents = 265 thousand rubles.
C1260 - negotiable assets that are not included in other lines = 6 thousand rubles.
С1600 - summary result of the asset division: С1150+С1170+С1210+С1250+С1260.
Now consider the liability of the balance sheet.
C1370 - retained earnings on the line "Capitals and reserves": 50+10+150=210 thousand rubles (calculated according to the indicator that has the largest share in the aggregated indicator).
C1520 - short-term accounts payable = 995 thousand rubles.
Other lines of column No. 3 remain with "-" because the information is missing. In column No. 2, you can also put "-" or put down the encoding corresponding to the indicator.
С1700 - total for liabilities: С1370+С1520.
Since when reconciling the results of the final lines - C1600 and C1700, we get the same number - 1205 thousand rubles, the balance sheet is filled out correctly.
These forms are signed by a senior employee of Nadezhda. After that, the date of signing of the documents is affixed.
Svetlana
But what if Simplified accounting is provided on old forms, Form according to KND 0710096, and not on Form according to KND 0710099
