Accounting statements: forms. Accounting statements: forms Examples of filling out the form for okud 0710001

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 a 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 indicators that exist for more than one year as long-term assets;
• 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.

How is the 2016 balance sheet prepared (you can download the Word form using the current form below)? An important part of the work of every accountant is filling out regulated accounting reporting forms. This source of information for tax, financial and credit authorities; for counterparties and business partners, business owners, the balance sheet (Form 1) is a generalized document about the company’s activities.

Balance sheet with line codes - form and filling procedure

Accounting financial statements, the forms of which were approved by Order No. 66n dated July 2, 2010, include, first of all, the company’s balance sheet and the so-called Form 2 - financial results report. The form is provided for the reporting calendar year and contains essential information on items, the importance and detail of which is established by the organization independently.

Important! Small businesses have the right to provide reporting, including Form 1 accounting, in a simplified manner. This implies a lack of detail in articles, combining indicators and filling in aggregated elements.

The data required to be reflected in Form 1 of the financial statements, the form of which will need to be filled out at the end of the year and submitted to the tax office, is collected by codes and accounts in the table:

Other financial statements: current forms

There are several additional documents. Among other annual forms, an explanatory note stands out - Form 5 of the financial statements. However, you will not find the form now, since this form in its usual form has been canceled. Now there are so-called explanations to the balance sheet, an example of which is given in Appendix No. 3 to Order No. 66n of the Ministry of Finance. It can be downloaded below. Explanations are not required to be completed by small businesses that are not subject to mandatory audit; public organizations not engaged in commercial activities.

Another important form, in addition to the balance sheet, is Form 2 (Income Statement). The document refers to mandatory reports, including those in a simplified form. The most important information on the company’s revenue, expenses, interest paid, other income/expenses, accrued income tax, as well as net profit for the period is reflected here. It should be taken into account that all the numbering of modern forms is quite arbitrary. Until 2011, they had the numbers familiar to all accountants; now they are called that out of habit.

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).

• the indicator of line 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.

When maintaining accounting records, a business entity must prepare mandatory reporting forms on certain dates. These include the balance sheet. Many government and regulatory authorities consider it one of the main documents. Therefore, an accountant must know exactly how to fill out a balance sheet and which accounts go where.

The balance sheet is one of the forms that are included in the accounting package. By law, any legal entity, regardless of its organizational form and chosen taxation regime, must fill out these reports and send them to the tax and statistics authorities.

This responsibility also falls on non-profit structures and bar associations.

The balance sheet and profit and loss account are established as optional only for entrepreneurs, as well as divisions of foreign companies opened in Russia. But the law does not prohibit them from drawing up and submitting these forms on their own initiative.

Attention! In previous years, the law allowed some business entities not to prepare reports. However, these relaxations have now been cancelled. If the subject is classified as a small enterprise, then reporting must still be prepared, only this can be done in a simplified form. However, the balance sheet in this case is still mandatory, and it is still necessary to submit it to the regulatory authorities.

Balance due dates

The rules establish that the balance sheet report Form 1 must be sent in the general reporting package for the previous year before March 31 of the year following the reporting year.

Moreover, this deadline is mandatory both when transferring the balance to the tax service and for statistics.

Under certain conditions, an audit report must be submitted to statistics along with the financial statements. This must be done within 10 days, but no later than December 31 of the year following the reporting year.

For some organizations, due to the type of activity they perform or other criteria, they are required not only to prepare and submit reports to government agencies, but also to publish them. For example, companies acting as tour operators must submit documents to Rostrud within 3 months after approval of the reports.

Attention! The law also defines separate reporting deadlines for organizations that registered after September 30 of the year. Due to the fact that the calendar year for such companies will be calculated differently, they will be required to submit reports for the first time before March 31 of the second year following registration.

For example, Empire LLC was included in the Unified State Register of Legal Entities on October 20, 2017. For the first time, the company will need to prepare a package of financial statements by March 31, 2019.

As a rule, the balance sheet is drawn up based on the company’s performance for the year. However, it is allowed to compile it not only every quarter, but also, for example, monthly. In this case, these documents will be called intermediate. This kind of documentation is usually necessary for banking organizations when assessing solvency, company owners, etc.

Where is it provided?

The legislation determines that the balance sheet form 1 and form 2 profit and loss statement, as well as other mandatory forms included in the financial statements, must be submitted:

• Tax Service - documents are submitted at the place of registration of the company. If a company has separate divisions or branches, then they do not submit reports at their location, and only the parent company submits general consolidated reports. This must also be done at the address where it is registered.
• Statistics - at the moment, the provision of financial statements to Rosstat is strictly mandatory. If this is not done on time, then penalties will be imposed on the organization, responsible persons and officials.
• Owners and founders need this because any annual report must first be approved by them.
• To other regulatory authorities, if legal provisions make this step mandatory.

Attention! There are also organizations that may ask you to provide them with reports in order to take any action. For example, when considering an application for a loan, banking institutions evaluate the solvency of the company based on the balance sheet.

Some large companies, when concluding contracts for the supply or provision of services, ask their future partners to provide Form 1 Balance Sheet, Form 2 Profit and Loss Statement. However, this is at the discretion of the administration.

On the other hand, a large number of services provide the opportunity to check organizations and entrepreneurs using the TIN or OGRN code. All information is selected from reports submitted previously.

Delivery methods

The OKUD 0710001 form can be sent to government agencies in the following ways:

• Personally into the hands of an employee of the Federal Tax Service or Statistics;
• Using a valuable postal item - an inventory must be included in the letter, and it must also have monetary value;
• Using the Internet, the company must have an electronic signature, and also enter into a data transfer agreement with any special operator. You can also submit a report directly through the tax website, but this will also require. The report must be sent electronically if the company employs 100 people or more.

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Balance sheet form 2018 free download

Download the balance sheet form in Form 1 for free in Word format.

2018 free download in Excel format (without line codes).

2018 free download with line codes in Excel format.

For 2018 download in PDF format.

How to fill out a balance sheet using Form 1

Title part

Filling is carried out according to the following scheme. After the name of the document, the date on which the data is entered is indicated. On the right side of the table you need to indicate the actual date of completion. This is done in the “Date (day, month, year)” column.

Next, the full name of the organization is written down, and then in the table - its name. Below in the table you must enter the company’s TIN.

Then you need to enter the name of the organizational form, as well as the form of ownership. You need to enter the corresponding codes into the table. For example, if this is an LLC, then you need to enter code 65. Private property corresponds to the value 16.

In the next column, you must select in which units the amounts of money are entered into the balance sheet - in thousands or millions of rubles. Here you need to enter the OKEI code in the table. The last line is intended to record the address of the organization.

Assets

Fixed assets

Line 1110 “Intangible assets” reflects the balance of account 04 except for R&D work, minus the balance of account 05.

Page 1120 “Research results” reflects the balance of the subaccounts of account 04, which takes into account R&D work.

Page 1130 “Intangible search requests” reflects the balance of account 08 for the subaccount of intangible expenses for search work.

Line 1140 “Material search requests” reflects the balance of account 08 for the subaccount of material expenses for search work.

Line 1150 “Fixed Assets” reflects the balance of account 01, reduced by the balance of account 02.

Page 1160 “Income-bearing investments in MC” reflects the balance of account 03 reduced by the balance of account 02, sub-accounts related to the depreciation of assets classified as income-generating investments.

Page 1170 “Financial investments” reflects the balance on account 58, reduced by the balance on account 59, as well as the balance on account 73, reflecting interest-bearing loans for a period of more than 12 months.

Line 1180 “Deferred tax assets” reflects the balance of account 09. It is allowed to reduce it by the balance of account 77.

On page 1190 “Other non-current assets” any other indicators that relate to this section can be shown, but cannot be attributed to any of the specified lines.

Attention! On page 1100 you need to sum and write down the total for the section, namely lines from 1110 to 1190.

Current assets

This section reflects information about the company's short-term assets.

Page 1210 “Inventories” contains a total indicator consisting of:

• Account debit balance 10, from which you need to subtract the value of the account balance. 14, add the balance on the account. 15 adjusted to count. 16.
• Debit balances on cost accounts 20, 21, 23, 29, 44, 46, which reflect the amounts of unfinished products.
• Account debit balance 41 (minus count 42) and count. 43, which shows the cost of goods and finished products.
• Account balance 45, reflecting the products shipped to customers.

Page 1220 “VAT” includes the account balance. 19, which reflects the amount of VAT on purchased material assets, works and services.

In Art. 1230 “Accounts receivable” reflects information on the following accounts:

• The debit balances of accounts 62, 76, which reflect short-term receivables from customers, taking into account the account indicator. 63 “Provisions for long-term debts”
• Account debit balance 60, 76, which records the amounts of advances sent to suppliers.
• Debit balance of the subaccount. 76 “Insurance settlements”.
• Account balance 73, which reflects the debt of the company’s personnel, with the exception of the amounts of loans for which loans are accrued.
• Part of the account balance 58 “Provided loans”, which takes into account loans for which interest is not accrued.
• Account debit balance 68 and 69, which reflects the overpayment of mandatory payments to the budget.
• Debit balance by account 71. on which calculations on the sub-report are reflected.
• Account balance 75, taking into account the unpaid share of the contribution to the authorized capital.

Page 1240 “Financial investments” is intended to reflect in it:

• Account balance 58 adjusted to account balance. 59.
• Account balance 55 "Deposits"
• Balance on the subaccount. 73 “Loan settlements”, regarding loans for which interest is accrued.

Page 1250 reflects the total value for all accounts on which the enterprise’s money is recorded - account. 50, p. 51, count. 52, count. 55, count. 57.

In page 1260 “Other current assets”, account balances that are part of the property, but were not reflected in the above lines.

On page 1200 of this report, you need to add up and reflect the sum of all the values ​​of the indicators in Section II from pages 1210 to 1270.

Attention! Page 1600 “Balance” reflects the balance sheet currency, which is determined by adding the values ​​of the total lines of the asset sections: line 11300, line 1200.

Passive

Capital and reserves

In page 1310 “Authorized capital” you should record the amount of the company’s capital, which is indicated in the registration documents of the business entity. It is reflected on the loan account. 80.