The line code of the balance sheet target funds is simplified. Target funds line code in the simplified balance sheet
PBU 4/99, notes 1, 2 in Appendix No. 5 to the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n). NCOs that have the right to apply simplified methods of maintaining can generate a Report on the intended use of funds in a simplified form. accounting, including simplified financial statements (clause 6.1 of the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n). Line 6100 “Balance at the beginning of the reporting year” of the simplified form of the Report on the earmarked use of funds This line provides data on the balance of earmarked funds at the beginning of the reporting year (clause 27 of the Information of the Ministry of Finance of Russia PZ-1 / 2011). Section "Funds received" of the simplified form of the Report on the intended use of funds This section provides information on the receipt of funds from targeted financing (clause 27 of the Information of the Ministry of Finance of Russia PZ-1/2011).
The procedure for filling out reports
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. Report on financial results at the end of the year, it should contain information on income and expenses that were recognized in the company's accounting in the reporting and last year (See also the article ⇒ The procedure for compiling financial statements). 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:
- Turnover balance sheet for the whole organization for the reporting year;
- Indicators on accrued interest on credits (loans) for the reporting year.
If there is no data to fill in any balance line, it is not filled out and a dash is put. The line code that is indicated in the simplified balance sheet can be found in Appendix 4 to the order of the Ministry of Finance 66n.
An example of filling out a simplified balance sheet for usn
As part of the funds received, in particular, the following are shown: entrance (share) and membership fees, voluntary contributions from contributors, targeted contributions for the acquisition (creation) of non-current assets, financial support for the implementation of targeted programs provided for by the estimate of NCOs, donations in the form of cash and in kind, other receipts (clause 28 of the Information of the Ministry of Finance of Russia PZ-1/2011). In the simplified form of the Report on the earmarked use of funds, all funds received from earmarked financing are shown with a subdivision: - for contributions and other earmarked receipts; — income from income-generating activities; - other supply.
How to fill out a simplified form of a report on the intended use of funds
Attention
Old “profitable” errors can sometimes be corrected in the current period. If an organization has discovered that in one of the previous reporting (tax) periods an error was made in calculating income tax, it can be corrected in the current period only if two conditions are met.< … Сдача СЗВ-М на директора-учредителя: ПФР определился Pension Fund finally put an end to the disputes about the need to submit the SZV-M form in relation to the head of the sole founder. So, for such persons you need to pass both SZV-M and SZV-STAZH!< …
When paying for "children's" sick leave, you will have to be more careful. A disability certificate for caring for a sick child under the age of 7 years will be issued for the entire period of illness without any time limits. But be careful: the procedure for paying for "children's" sick leave has remained the same!< …
Balance lines 2017: transcript
When paying the minimum tax, the indicator is indicated on line 280 of section 2.2 of the tax return. · 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 , taking in brackets, the minus is not indicated. If the received value is positive, then it is not necessary to take it in brackets.
Legislative framework Legislative act Content Order of the Ministry of Finance No. 66n dated 07/02/2010 "On the forms of financial statements of an organization" PBU 4/99 "Accounting statements of organizations" Evaluate the quality of the article.
An example of filling out the balance sheet for 2016 in a simplified form
The code of the indicator that has the highest specific gravity or completely forming the indicator of the line “Contributions and other targeted receipts”, is determined in accordance with Appendix No. 4 to the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n. When filling in this line, information on the credit turnover for the reporting year on account 86 (analytical accounts for accounting) is used: - entrance fees; - membership fees; - earmarked contributions; - voluntary contributions; - donations. The line "Contributions and other targeted receipts" = Credit turnover on account 86 (analytical accounts for accounting: entrance, membership, target, voluntary contributions and donations) The indicator of the line "Contributions and other targeted receipts" for the same reporting period of the previous year is generally transferred from the Report on the intended use of funds for this period.
The procedure for completing the balance sheet in a simplified form. example
Important
For firms engaged in such common activities as trade, transportation or construction, the light version of the form reflects the results of financial activities quite fully. Do I need to report an individual entrepreneur on a simplified basis? Not necessarily, but if you wish, you can draw up reports in any form based on the data of the income (and expenses) ledger. Is it possible for NGOs to report in a simplified way? Yes, instead of a report on financial results, NGOs fill out a simplified report on the use of earmarked funds.
The light version is much shorter. You can see how to correctly fill out the balance sheet of NCOs on the USNO in the example (Fig. 1). How to make a simplified balance sheet for the simplified tax system for 2017: form and recommendations First you need to close the accounting reporting period. To balance the balance, on December 31 of the reporting year, accounts 90, 91 and 99 are closed - this is called reformation.
Target funds line code in the simplified balance sheet
Simplified accounting and reporting are not related to taxation. It can be conducted by firms both on the USNO and on other modes, including the general one. This opportunity is provided to small businesses, non-profit organizations (except for foreign agents) and Skolkovo participants.
In the article, we will answer the question of whether it is necessary to hand over the balance of an LLC under the simplified tax system in 2018, as well as individual entrepreneurs and NGOs. Small businesses, according to Federal Law No. 209 of July 24, 2007, in 2017 included organizations and individual entrepreneurs with up to 100 employees and revenue without VAT of up to 800 million rubles. In this case, the legal form can be:
These rules do not apply to joint-stock companies and they do not have the right to apply simplification in accounting. And individual entrepreneurs are allowed not to keep accounting at all and not to submit any financial reports (Article 6 No. 402-FZ).
Can be issued immediately explanatory note about their causes. Enterprises and individual entrepreneurs using the simplified regime are not required to compile it in full. Losses can be explained by the write-off of overdue receivables, etc.
The tax authorities can also clarify your intentions to correct the situation. We remind you that an organization can switch to simplified taxation by sending a notification about this to the Tax Office. A sample of filling out a notification on the transition to the simplified tax system from 2018 for individual entrepreneurs, given in an article on our portal, will help you do this.
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Most recently, the legislator allowed us to submit a simplified balance sheet. The Ministry of Finance has developed lightweight forms and in 2013 firms could use them when submitting reports for 2012.
Not all companies can submit a balance sheet in a simplified form for 2016, but only those that are small businesses. This is very convenient, since the balance sheet for small businesses for 2016 may contain a much smaller number of forms compared to the traditional full form of financial statements. A small company can decide for itself what is more convenient for it - a full-fledged report or its simplified version. The chosen method must be reflected in the current accounting policy.
Who submits a simplified balance sheet
In a simplified form, the balance sheet of a small enterprise for 2016 can be submitted. Also, companies participating in the implementation of the Skolkovo innovation project, non-profit enterprises can also use this right.
Small enterprises include legal entities:
- with an average headcount of no more than 100 people. Recall that the average headcount differs from the payroll headcount. The calculation procedure is fixed in legislative act state statistics (order dated October 28, 2013 No. 428);
- whose income from their commercial activities does not exceed 800 million rubles.
- on other grounds contained in clause 1.1. Article 4 of Law No. 209-FZ.
A simplified balance sheet cannot be submitted by companies that have a mandatory audit of reporting (any joint-stock company is included here, since an audit report is necessary for them), building and housing cooperatives, microfinance enterprises, government agencies, notaries, lawyers, parties and a number of others .
How to draw up a balance sheet for a small business
The balance sheet of a small business is formed in accordance with the appendix to Order No. 66n, approved by the Ministry of Finance on July 02, 2010. In addition to the indicators for the reporting year, it indicates the indicators for the previous two years; for this, special columns are provided where data are entered at the end of the year.
The form according to OKUD 0710001 (the balance sheet for small businesses now has exactly this number) is used for reporting for the current year 2016, as well as for 2015. Before that, a different form was used, which was used from 2012 to 2014.
Balance sheet for small businesses 2016 includes without fail two forms - the balance sheet itself (form 1) and the income statement (form 2). If the company deems it necessary to provide more forms to disclose missing information, then this is allowed.
Companies using the form according to OKUD 0710001 indicate large data without detailing by article, since this form reflects more general indicators and the number of lines in the form is much less.
It doesn’t matter which taxation system the company has chosen, possibly the simplified tax system, everyone, without exception, needs to report to government agencies and draw up annual financial statements.
Regardless of the chosen volume of reporting - complete or simplified, compliance with the legislative deadlines for its submission is required. For 2016, rent until March 31, 2017 (Thursday). If the legal deadline is missed, significant fines follow. Since we submit reports on a mandatory basis to two state bodies - this is the tax inspection and statistics bodies, then the fines are different. In the first case, you will have to pay 200 rubles for each document not submitted on time, in the second case, liability from 3,000 to 5,000 rubles is provided.
When there is no activity, firms must still submit zero reporting, otherwise they will face the same fines.
How to fill in a simplified balance sheet 2016?
For each of the balance lines, indicators are given for 3 years, if any indicator is missing, then a dash is put. The code in the line is affixed depending on whose share in this aggregated indicator is the largest. For example, if a company has the most receivables at the end of the reporting period, then the code 1230 is entered in the line “Financial and other current assets” in the balance sheet (see an example of filling out a balance sheet for a small business below).
Simplified balance sheet for small businesses: instructions for filling out
Let's start with Asset balance. It consists of five sections and the balance currency for the Asset section (line 1600). The Asset reflects all the property of the company, which is divided into current and non-current assets.
In line " Tangible non-current assets» reflects data on fixed assets. These can be buildings, structures, vehicles, etc. The balance of accounts 01 and 03 is entered here, minus the balance of account 02, and expenses for construction in progress (account 08) are also added.
In line " Intangible, financial and other non-current assets» the value of intangible assets is formed (these include: scientific works, works of art, computer programs, inventions, etc.), deposit balances (account 55), long-term investments (account 58), as well as debit balances on accounts 60, 62, 68, 69, 70, 71 are reflected , 73, 75 and 76.
Filling in the line " Stocks» of the simplified balance sheet do not differ from the generally accepted filling of financial statements. In stocks, the cost of raw materials and materials not transferred to production, but accounted for in the debit of accounts 10, 15, 16, is taken into account, the cost finished products, reflected in the debit of accounts 43 and 45, the amount of costs for work in progress, recorded on accounts 20,23,29, etc.
In line " Cash and cash equivalents» indicates the presence of the company's funds in Russian rubles and foreign currency, which are available on the accounts or in the cash desk of the enterprise, as well as cash equivalents. The balance of accounts is reflected: 50, 51, 52, 55 (except for the amounts reflected in lines 1170 and 1240), 57.
Line " Financial and other current assets»displays information on short-term financial investments (account 58), on receivables, presented VAT, but not accepted for deduction, the amount of excises and other current assets of the organization.
In the currency of the asset, this is line 1600, the sum of all the indicators discussed above is indicated. It reflects all the property of the company.
Simplified balance sheet liability consists of 6 sections and reflects the sources of formation of the company's funds. Sources are in the form of own funds, they are reflected in the line " Capital and reserves» and include information on the authorized and additional capital, on the reserve fund and retained earnings. Data on accounts 80 (minus the debit balance of account 81), 82, 83 and 84 are entered here.
Companies are also raising loans. cash, which are fixed in the line " Long-term borrowings". Here is the debt on long-term loans and borrowings (account 67). Long-term refers to liabilities with a maturity of more than 1 year. This line reflects the balance of accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76. And there is also “Short-term borrowed funds”, it reflects the balance of account 66.
Line name " Accounts payable” fully reveals its essence. It contains the credit balance figures for accounts 60, 62, 68, 69, 70, 71, 73, 75, and 76.
Line " Other current liabilities” may well be left blank if all the information is already indicated.
The indicator of line 1700 reflects the total amount of the organization's liabilities. The results of the Asset and Liability must be equal.
Balance sheet template 2016 for small businesses
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 on accounting and financial reporting 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), specialists 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.
As for the form of the report on the intended use of the funds received, it must be used without fail only by public organizations (associations) and their structural subdivisions that do not carry out entrepreneurial activities and do not have, apart from the retired property, turnover for the sale of goods (works, services). 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 this form is recommended and it is used when forming the relevant explanations to the balance sheet. But, in our opinion, it is still better to make 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 subdivisions that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services) except for retired property, it should be noted that they submit financial statements only once a year and include:
Gains and losses report;
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 common use). At the same time, fixed assets must 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 it to the members of the cooperative for possession and use, 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 material values, used for management needs, are recognized as an expense, respectively, in 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 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 receiving funds for the formation of target capital, transferring funds constituting the target capital to the trust management of the management company, replenishing the target capital already formed by the non-profit organization in accordance with the terms of the contract donations or bequests, as well as with the use, distribution of income from endowment. 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 the groups of articles "Authorized capital", "Reserve capital" and "Retained earnings (uncovered loss)", a non-profit organization includes the articles "Share fund", "Target capital", groups of articles "Target funds", "Reserve and other trust 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 the 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 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 "Targeted 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 discloses information on the amount of target capital of a non-profit organization formed as of the reporting date. From the date of transfer of funds to the trust management of the management company, the endowment is considered to be 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 activities of a non-profit organization, formed based on the results of its activities for the reporting year and intended for financial support of the statutory activities in subsequent periods in accordance with the approved estimate. 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 targeted 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 the 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 Fund 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 RAS 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 income 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 profit and loss statement or are 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". It is reflected in the balance sheet as 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 in the amount of estimated liabilities for the reporting period:
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.
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 a specific example of a fully 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;
annexes 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 the auditor's report must be attached without fail. It contains confirmation of the authenticity of all accounting documents. 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 mandatory 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 (fixed 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 + accounts receivable+ 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 value of its 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, qualification abilities and attitude towards labor activity- 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 the development of natural resources - RAS 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 ownership 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 production needs, 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).
С1170 - financial investments of a long-term nature (for a period of more than 12 months), short-term ones are reflected in С1240 - this is section No. 2, line "Current assets". 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 value 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 already ready-made, 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 of investments, it is necessary 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. That's why this indicator is written in parentheses because 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 - an indicator of the balance of the 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.
C1520 - a digital indicator of the total 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) |
||
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Dt08 (expenses for intangible search costs) |
||
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Dt08 (expenses for material search costs) |
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Dt01 - Kt02 (depreciation of fixed assets) + Dt08 (expenses for construction in progress) |
||
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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) |
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Dt62+Dt60+Dt68+Dt69+Dt70+Dt71+Dt73 (excluding interest-bearing loans) +Dt75+Dt76-Kt63 |
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Dt58 + Dt55 (sub-account "Deposit accounts") + Dt73 (sub-account "Settlements on loans") - Kt59 (reserve for short-term financial investments) |
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Dt50+Dt51+Dt52+Dt55+Dt57-Dt55 (sub-account "Deposit accounts") |
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Indicator of the value of assets of the current type, which are not included in section No. 2 |
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|
C1200 (total for section No. 2) |
Sum of lines: from C1210 to C1260 |
|
|
С1600 (balance) |
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No. 3 - capital and reserves |
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Кт83 (amounts of revaluation of assets of the main type and assets of intangible type) |
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Kt83 (excluding revaluation amounts of the main type of funds and intangible assets) |
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|
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) |
|
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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) |
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Kt96 (only long-term estimated liabilities are taken into account) |
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Debt of a long-term type, which was not reflected in other lines of section No. 4 |
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|
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) |
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Kt98+Kt86 (for target financing from the budget) |
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Kt96 (only short-term estimated liabilities) |
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The amounts of digital indicators of debts on short-term obligations, which were not taken into account in other lines of section No. 5 |
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|
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 from a positive sign, then it is not taken in parentheses).
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
