This year, the Government of Russia in the Alliance with the Ministry of Finance has been improved by some accountant standards (account of the Balance: Capital / Loss / Expenditures / Profit Ave.), which touched by most of the representatives of small businesses and IP. In this area, not the changed is not only the form of registration of the CCT.
CBD form 1152017 for 2016
Accounting financial statements Form on the CBD 0710098 for 2016 Blank free download Excel (Alternative Word) is presented at the end of publication. It should be known that it refers to NDFL 3 standards, but the FNS can recommend that the specified version in the machine-writing / computer-readable format. The Ministry of Finance is obliged to post information (as a report has changed) on the relevant resources / stands, it must first approve them and accept them.
What is: definition
In fact, accounting financial statements that can be downloaded for free is a universal form based on the results of the work, which, after the correct completion, will be taken in the tax inspection (FTS), and in the Pension Fund (FFR), and the accountant. It also is also suitable for the declaration of profitability for individuals, if declared deduction (medical or educational services or on property) or not paid income taxes.
Sample of filling out the application
It is possible to see an example of the right filling (instruction) on the legal resource "Consultant Plus". Note that this option is relevant for IP, small businesses and large organizations. To fill, you need data:
- oKVED codes, shudders;
- adjustment and its number and the INN;
- code and address of the tax service and taxpayer;
- date of completion.
In the absence of one of the values \u200b\u200bon the items and sections, the battle is made. In the absence of activities (when there is no income receipt, when closing), zero accounting reporting according to USN.
Accounting Financial Reporting Form for CBD 0710099
Accounting financial statements Form on CBD 0710098 Blank Download in Format Excel can be on our website or familiarize yourself with the sample (template) on the official portal "Consultant Plus".
Important - When printing, it is necessary to follow the availability and safety of the barcode on each page (without frame). The new version is significantly different from the previous edition, only the calculation algorithm remained unchanged.
Terms of delivery
The legislation of Russia (FZ of the Russian Federation) has been established when it is necessary to take accounting financial statements - until the end of March / early April in the next period of the reporting year. For example, for the years 2015, the businessmen followed the declaration until April 2016, etc. We add that the documentation for the deduction of these deadlines are not related - they can be submitted at any time.
The average number of employees
Each quarter of businessmen who have in their subordination even one employee (employment contract) are obliged to send topical data (a quarterly report on the average number can be changed during the year) forms of 1-RSB and 4-FSS.
Tax Declaration Blank for the 2016 Year for the CBD 1152017
Form on KND 0710099 Free Download 2016 with Bar code in Excel (XLS) format or in Word online. It is available on our resource (you can find at the end of the article) or in the same options at the official legal portal.
You should know:
- this species includes all the main components of the accounting: Balance (accounting); applications to balance (accounting) - about the movement and distribution of target resources / cash / capital, etc.;
- IP is exempt from the conduct of consolidated reporting and accounting, but they are obliged to maintain tax account;
- subjects of small businesses are required to fill out only the main forms of the accounting financial statement without applications.
Unified simplified form
Simplified (simplified taxation system) is convenient for many indicators, for example, due to it can be adjusted to data (write-off of taxes) on VAT, personal income tax, transport tax, property, etc.
Under land tax reporting
In this option (the authority to the property / use) of the enterprises are required to submit annual reporting to the FNS department, but the IP is exempt from this form until 2015. The new legislative act amended (order of the Ministry of Finance), according to which, in 216, they are required to submit a report as a Phys. Persons.
Even small businesses are now required to take accounting reporting, forming its indicators based on their accounting. However, anyway, questions remain without answers: how to make reporting? Where to take her shapes? When and in what set to take it? This will be discussed in this article.
Accounting contains information about the property and financial position of the company on the basis of a concrete year.
On the the basis of this data, in particular:
- analyzes the degree of solvency of the company and its business activity in order to provide loans and loans;
- statistical reporting is drawn up for the purpose of macroeconomic planning;
- internal performance indicators are planned;
- weak and strengths are analyzed in the company's activities and measures are being developed to eliminate weak sites.
In other words, financial statements - Serious source of information. And therefore, it should be drawn up with a reflection of reliable indicators and in accordance with applicable law.
Regulatory regulation of delivery and compilation
First of all, it is worth noting that accounting reporting is a register in which information is collectedreflecting obligations, trade, main and working capital, financial results, cash and cashless money and much more.
To form each of the indicators required:
- the reflection of it on the standards, which approved by the current legislation for a specific section of accounting and is enshrined in accounting policies. In accounting, these regulatory acts are called accounting provisions (according to the text - PBU);
- documentary registration of the operation. Moreover, both incoming and documents are recorded and internal displacement;
- continuity of the accounting process;
- proper reflection in account accounts according to the current.
And to reflect these indicators in the reporting it is necessary to comply with other requirementsthat are approved in particular:
- Order of the Ministry of Finance of the Russian Federation PBU №4 / 99 "Accounting Reporting Organization", №43
from 07/06/1999 This document contains the basic rules for the formation of reporting - the composition and requirements for its completion, the rules for evaluating articles to fill it, the intermediateness and publicity of reporting, and much otherwise; - Order of the Ministry of Finance of Russia "On Forms of Building Organizations", No. 66n dated 02.07.2010. This regulatory act approves all forms of reporting, including for small enterprises;
- Federal Law "On Account", No. 402-FZ dated December 6, 2011. This law is Article 13-18, in which general requirements for the formation and delivery of reports are set out.
Guided by these regulatory acts, prepare reporting to the delivery. However, there are still a number of documents of the Ministry of Finance of the Russian Federation, which will be needed. when reporting:
- Order "Model recommendations on the organization of accounting for small business entities", No. 64-H dated December 21, 1998.
- Information "On the Simplified Accounting and Accounting System", NP-3/2015.
These documents help organize simplified accounting, on the basis of which small businesses can form reporting on a simplified version.
For the forms of accounting reporting, see the following videos:
If you have not registered the organization, then the easiest way This is done with the help of online services that will help free to form all the necessary documents: if you already have an organization, and you think about how to facilitate and automate accounting and reporting, the following online services come to the rescue, which will completely replace the accountant At your enterprise and save a lot of money and time. All reporting is formed automatically, signed by an electronic signature and sent automatically online. It is ideal for IP or LLC on USN, ENVD, PSN, TC, is based on.
Everything happens in several clicks without queues and stress. Try and you will be surprisedhow it became easy!
Composition and characteristics of forms
AT the composition of the simplified and standard Accounting reports include:
- . This is the main form in which all the company's property and financial position of the Company is represented in the form of residues according to articles grouped by integrated features, for example, "", "Cash", etc. The balance is made up with a reflection of the residues to the maximum for 3 years. The newly created organizations take reporting on the results of their first year of work, staging only for the reporting period;
- . This is another basic form, which is also given with a simplified version of the reporting, and with typical. It includes indicators for 2 years. Reflects the procedure for the formation to the distribution between the founders or to replenish the company's capital, and the formation. In addition, this report allows you to trace, at what stage a loss formed (if there was a place to be), i.e. According to the main type of activity or as a result of the implementation of other operations.
These two forms differ in the content of indicators in a simplified and typical reporting option: all indicators in simplified forms are grouped more strongly. For example, in a simplified report on financial results, there is no such detail of the costs and intermediate indicators of profit, which is present in a typical form.
Additionally, this set of reports is formed regardless of the accounting option. Report on targeted use of funds. It is filled in when the company received budget subsidies and other targeted contributions. At the same time, if such financing was not, to pass a report, even zero, no need!
And the following forms are minimizedBut only as part of a standard accounting set:
- capital change report . This is actually an explanation for two main forms - balance and financial report. This form reflects in more detail information about, additional, reserve capital, on the level of retained earnings or uncovered loss, etc.; The sources of formation of capital and the reasons for their reduction are indicated. Is drawn up with a reflection of residues for 3 years;
- cash Movement Report . It is also an additional form to the balance sheet and discloses information about cash flows - about the receipt of funds and their expenditure, as well as the presence of them at the moment. This report characterizes changes in the financial condition of the company, detailing in the following areas of its activities: investment, current and financial;
- explanatory note . It is a mandatory reporting element and contains separate excerpts from accounting policies and information that make it possible to evaluate the company's performance indicators reflected in other reporting forms. In particular, these may be data on the initial value of the main assets, the timing of their depreciation, the presence of loans and timing and repayment, etc.
- audit report . It is issued if the company is subject to compulsory audit.
But, forming reporting, it is necessary to ensure not only the correct grouping of indicators by articles, but also the correct design of the reports themselves.
Basic Filling Rules
For all forms of reporting exist general rules for their compilation:
- reporting is filled on on the basis of the results of the activity not only the company, but also all its divisions;
- all indicators are formed by the rules adopted in accounting policies;
- the evaluation of articles is made only in rubles. If there are indicators expressed in foreign currency, they must be recalculated in rubles by this course that acts at the time of such recalculation;
- if this is not provided for by the form, then the offset between its indicators will not be allowed;
- in the formation of reporting indicators, the continuity of the application of accounting policies should be applied to ensure the accuracy of reporting;
- if there are no indicators in the statements, then in lines intended for their reflection, downtakes are affixed;
- line codes for reporting are presented in the order of the Ministry of Finance of Russia No. 66 N of July 02, 2010. If, in the preparation of simplified reporting, the enlarged indicators are available on a separate line, the row code is determined by the indicator in which the largest share in this mass of enlarged indicators;
- reporting is also signed by the company's head. In the absence of the main accountant, the person who is entrusted with the obligation to maintain accounting and reporting.
Finishing reporting
Reporting rent over the past yearlasting January 01 and inclusive on December 31. But if the company registered after January 1st, it will report for the period that begins from the moment of its registration and until December 31 of the year of registration. However, this does not concern those firms that opened after 30.09: their reporting year is extended until next year, before it is December 31.
You need to hand over the statements within 3 months from the beginning of the year following the reporting, but not later than March 30th.
One balance point enters the territorial body of state statistics, and the other in the tax authority. At the same time on the balance sheet, handed over to the tax authority, should stand marketer from the state statistics.
You can pass the balance on paper, and in electronic format via the Internet. But, if the company had no activities for the current period, as well as any operations, she will still have to pass zero reporting where only the authorized capital and an asset facility will be reflected, which was received as a contribution from the founders.
On the rules for the preparation of accounting reporting told in the next video:
To pass the accounting report for 2016, you need to use a new form to transfer the company's balance sheet information. This article published how to correctly fill in this form on strings, as well as a specific example of a fully executed document
09.11.2016Structure of accountability for 2016
Accounting reporting documentation for 2016 is transferred to companies at once in two services by their location:
statistical;
tax.
For the current 2016, the following accountability is rented:
balance sheet;
income statement;
applications to two named reports (this may be depending on the situation reports on capital changes, finance movements, targeted use of funds).
We also provide for the legislation that it is possible to add explanations that are made in the form of texts or tables. But the audit conclusion should be made in obligatory. It is in it a confirmation of the accuracy of all accounting documents. But this is done in the case when the company is subject to audit - FZ, Law No. 402, Article 13, para. 10.
Non-commercial type companies also give accountability, the structure of which is as follows:
target use of money;
applications to mandatory reports.
For IP, such accounting reports will not be needed. For small business entities there is a delivery of accountability in a simplified version. Here is its main nuances:
The balance sheet immediately includes reporting data on financial performance, but without detail.
Applications are only the information that is needed when evaluating the financial position of this company or to assess its financial performance.
In the absence of information for the design of named applications, only mandatory forms are filled - the 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 NP-3/2010 Ministry of Finance (paragraph 17).
What time frame should be the balance sheet for the current 2016?
Accountability for the annual period is surrendered by firms to the local tax service for 3 months from the date of completion of the reporting period, that is, the Tax Code, Article No. 23 (paragraph 1, subparagraph 5). The statistical service reports this report in the same time - FZ, Law No. 402, Article 18 (paragraph 2).
The reporting document with the company's balance sheet information for 2016 is transferred to the relevant departments of local services by March 31 of the following year (in our case - 2017). Intermediate accountability, which is made in the company for the convenience of accounting, do not need to be transferred to tax and statistical services.
Clean report form (relevant for 2016-2017)
Download clean forms to fill the balance sheet:
Features of the simplified form of financial statements for the current 2016 year
Simplified accounting (financial) reporting includes an accounting balance sheet, a report on financial results and a report on the targeted use of funds. For the 2016 report, the following key dates are used:
In the simplified form of balance fill two mandatory parts:
an asset is non-current and current values;
passive - the values \u200b\u200bof its capital, borrowed finances, payables.
The final results according to 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 affixed in the additional column (it is added to the report independently). Such an encoding is affixed by the digital indicator, which has the greatest specific weight in the structure of the enlarged indicator - Order No. 66n (paragraph 5).
In the enlarged articles of the Balance Report on USN for 2016 include:
| 1. Material non-current assets (main money + unfinished investment in them). | 1. Capital and reserves (share capital + additional and reserve capital + retained earnings + uncovered loss + revaluation of basic cash (intangible type assets) + its own research papers (which were redeemed for subsequent cancellation) or the share of founders). |
| 2. Intangible, financial non-current assets (intangible assets + long-term cash, with the inclusion of research results, unfinished investments in the assets of intangible type, research). | 2. Long-term borrowed funds (money obtained as a result of loans or long-term loans). |
| 3. Stocks (the same article exists in the general version of the balance sheet). | 3. Cross-type borrowed funds (money obtained by loans or short-term loans). |
| 4. Cash and equivalents (the same article exists in the overall version of the balance sheet). | 4. Credit debt (digital indicator of the summation of the company of a short-term type in advance of creditors). |
| 5. Financial and other assets of the revolving type (short-term investments + receivables + other assets). | 5. Other obligations (short and long-term nature). |
Features of the total forms of the balance sheet for 2016
Features of the total form of the balance sheet report are submitted in the order No. 66n, namely in Appendix No. 1 to it. The subjects of small entrepreneurship can be used by this form, although they have developed a simplified version of this report.
The balance sheet report on this form also contains several graphs in which indicators should be reflected on the following dates (for 2016):
Consider now all the nuances for each column separately.
№1 - The number of explanations is affixed to the balance sheet (if there is an explanatory note),
№3 - Additionally added graph for line of line encoding.
As well as a simplified form, the overall has two main parts:
The asset reflects the size of all assets, both turnover and non-refinery.
Passive - reflects the magnitude of its own capital + borrowed funds + payables.
We describe the balance sheet on the sections:
Section number 1 - non-current assets.
Assets of intangible type. In C1110, they prescribe the residual value of the asset of the intangible type (in accordance with Order No. 153n of the Ministry of Finance of our state, namely, paragraph No. 3 of PBU 14/2007).
The objects of intangible assets include those suitable for the following criteria:
the ability to benefit in economically;
the ability to identify (isolation / separation) from other assets;
destination for use for a long time period (over 12 months);
reliable determination of the initial value of the object (by fact);
there is no material and real form.
Example: If the above conditions coincide, the object belongs to the assets of the intangible type - these are works of science, literature, art, various inventions, secret developments, trademarks, etc. In addition to this, they can be counted and a business reputation that may appear when buying a company as a property complex (although it can only be part of it).
Specialists recommend paying attention to the next nuance: the expenses of the intangible type cannot be attributed to the expenses that are associated with the organization of the company itself (Jurlitz), the quality of personnel of the company - intellectual and business, qualifying abilities and the attitude to work activity - PBU 14/2007, para. 4.
C1120 - the results of research and development, which is recorded in the account "04" (intangible assets).
C1130 - C1140 - Indicators of search assets, both material and intangible (for companies that are subsoil users, they reflect the costs used to master natural resources - PBU 24/2011, according to order No. 125N of the Ministry of Finance of our state) .
C1150 - Basic Types. This line includes the indicator of the residual value of funds of the main type according to amortized objects, for an unimportible object - an initial value indicator. Those assets that are attributed to the funds of the main type, must comply with PBU 6/01 (clause 4), by order No. 25n of the Ministry of Finance. These objects are compulsory available in the company's property or in the right of operational management or in the management of the economy. The funds of the main type include also the property that the company receives on the basis of a leasing agreement followed by accounting on the balance of the recipient of this leasing. Those objects that fall under mandatory registration with property rights are also related to the funds of the main type (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 real estate objects - the string "unfinished construction". These costs are entered into this line C1150 - PBU 4/99 (paragraph 20), in accordance with Order No. 43N of the Ministry of Finance. Although you can add an additional line to decode costs for incomplete construction.
C1160 - information on profitable investments in the matzenity. They, first of all, include the residual value of the property, which is leased (that is, leasing), followed by regard to the account "03". In the event that this property was applied in connection with other production needs, and after that it will be leased, its reflection is made on a separate subaccount of the account "01" - the composition of the main type of funds. But the transfer of the value of the main type of funds in the revenue investments and, on the contrary, is not produced - letter №UB-6-21 / [Email Protected] FTS (from 19.05.05).
C1170 - financial investments of a long-term nature (for a period of more than 12 months), short-term reflected in C1240 - this section No. 2, the 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 cost of its shares, which were redeemed from the company's shareholders for subsequent resale or cancellation (C1320) + interest-free loans, which are issued by the working company should not be attributed to financial investments (C1190 - long-term type, C1230 - short-term type) - PBU 19 / 02 (paragraph 3), in accordance with Order No. 126N of the Ministry of Finance (from 10.12.02).
C1180 - deferred tax assets should be made by taxpayers of income tax (for USN - "-").
C1190 - Indicators on other assets of non-current type, if they were not still inscribed in other lines of section No. 1.
Section No. 2 - Process Type Assets.
C1210 - a digital value of the value of a material nature, its decoding is required when these indicators are inscribed in C1210 (that is, they are essential). To decrypt, add the following lines:
materials / raw materials;
costs of incomplete production;
products in the ready-made form, as well as goods for subsequent resale;
shipped goods.
C1220 - Digital value added tax indicator, which is charged on acquired values. For those who work on a "simplist", the filling of this line must be coordinated with the company's accounting policy, namely, with the amount of "entrance" VAT (it is reflected in the account "19"), while such companies can not be independent VAT payers - NK , Article No. 346.11 (paragraph 2).
C1230 - a short-term receivable debt is prescribed, which requires repayment for one year.
C1240 - Financial investments other than cash equivalents (loans that are provided by the company for a period of less than 12 months). In determining the current market value of investments, it is necessary to use all available information, including information from foreign trade organizers - a letter No. 07-02-18 / 01 of the Ministry of Finance (from January 29, 199.0). If such a definition of the market value for an already estimated earlier, the object cannot be possible, then the value indicator is recorded according to the latest evaluation result.
According to the "Cash and Attachments" line, digital indicators of the value of cash equivalents (balance of the subaccount account "58") + account balances (50 "," 51 "," 52 "," 55 "and" 57 ") are summarized. Read more about cash equivalents from the situation - PBU 23/2011, which is approved by order No. 11n of the Ministry of Finance of our state (from 02.02.11). For example, these are demand deposits that are open in credit institutions.
C1260 - Other current assets that have not been made to other lines of this section No. 2.
Section number 3 - Capital and reserves.
C1310 - indicator of the magnitude of the authorized capital:
share capital;
authorized capital;
friendly deposits.
The digital indicator on this line must coincide with the indicator recorded in the constituent documentation of the company.
C1320 - its shares or shares of the founders, redeemed earlier from the company's shareholders, but not for sale (those that are consequeled will be alleged, entered in C1260). They must be canceled, resulting in a decrease in the authorized capital. Therefore, this indicator is recorded in brackets, as it has a negative value.
C1340 - reassessment of out-turn assets. This is the accommodation of objects, which belong to the main means, the assets of the intangible type (the account "83" is an additional capital).
C1350 - digital indicator of the amount of an extension (it is taken without the amount of revaluation from C1340).
C1360 - Reserve Reserve Residue. Reserves include:
those formed at the request of the legislative system of our state;
those that are created under constituent documents.
The decoding is not needed only if the listed indicators do not have significant influence.
C1370 - the company's profit accumulated over all years has been shown, which has not been distributed, also contributes to an uncovered loss with a negative indicator.
The components of these indicators can be painted in additionally added lines (this will be deciphering financial performance - profits / loss).
Section No. 4 - long-term obligations.
C1410 - Long-term borrowed funds (that is, the maturity date is more than one year).
C1420 - Profit tax payers record information about deferred tax liabilities (those who work on USN put "-").
C1430 - Evaluation obligations are recorded when the company is recorded by accounting for accounts - PBU 8/2010 (in accordance with Order No. 167N of the Ministry of Finance). This does not apply to small businesses.
C1450 - other liabilities of a long-term nature that were not submitted to this section No. 4.
Section No. 5 - short-term obligations.
C1510 - Debt on borrowed funds of short-term nature (that is, what was taken for the period up to one year). The specified value should be reflected in mind the interest that you need to be paid at the end of the reporting period.
C1520 - digital indicator of the total amount of a short-term loan debt.
C1530 - information on income of future reporting periods. But this should be provided for by the provisions of accounting. Consider on the example: the company receives certain amounts of money from the budget or the amount of target financing. Such finances are taken into account as income of future periods. These are the 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 - Assessment of short-term commitments (similar to C1430), that is, filling occurs only when such liabilities are officially recognized in the company's accounting company.
C1550 - other obligations of a short-term nature, which have not yet been made to other lines section No. 5.
Information Table: Mixing Balance Report Lines (general shape)
|
Section number, name |
Rate coding |
The control |
|
№1 - Outdoor type assets |
DT04 (without R & D spending) - KT05 |
|
|
DT04 (R & D costs) |
||
|
DT08 (Expenses for intangible search costs) |
||
|
DT08 (expenses for material search costs) |
||
|
DT01 - KT02 (depreciation of fixed assets) + DT08 (in progress costs) |
||
|
DT03 - KT02 (depreciation of income-type investments) |
||
|
Dt58 + Dt 55 (subaccount "Deposit accounts") + DT73 (subaccount "Calculations for loans provided) - KT59 (reserve for financial investments of a long-term nature) |
||
|
Digital indicator of the value of the assets of non-current type, which is not taken into account in other lines of section No. 1 |
||
|
№2 - Processing type assets |
The amount of debit balance of the following accounts: 10, 11, 20, 21, 23, 28, 29, 43, 44, 45 + DT41-KT42 + DT15 + DT16 (either DT15-KT16) - KT14 + DT97 (short-term expenses) |
|
|
Dt62 + dt60 + dt68 + dt69 + dt70 + dt71 + dt73 (not counting percentage loans) + dt75 + dt76-kt63 |
||
|
DT58 + DT55 (subaccount "Deposit accounts") + Dt73 (subaccount "Calculations for loans provided") - KT59 (reserve for financial investments of short-term type) |
||
|
DT50 + DT51 + DT52 + DT55 + DT57-DT55 (subaccount "Deposit accounts") |
||
|
The value of the value of the current assets, which was not entered into section number 2 |
||
|
C1200 (result in Section number 2) |
Row amount: with C1210 by C1260 |
|
|
C1600 (Balance) |
||
|
№3 - Capital and reserves |
||
|
KT83 (amount of accommodation of funds of the main type and asset assets) |
||
|
KT83 (without sums of the main type of funds and assets of intangible type) |
||
|
C1300 (result in section №3) |
Row amount: with C1310 by C137 (negative indicator of the result received in brackets) |
|
|
№4 - Long-term liabilities |
KT67 (exclude accrued interest, which at the time of the reporting of the report have a repayment period for up to one year, they are shown in C1510) |
|
|
KT96 (only the estimated liabilities of the long-term type are taken into account) |
||
|
Long-term debt, which was not reflected in other lines of section №4 |
||
|
C1400 (result in section №4) |
Amount of digital lines: with C1410 by C1450 |
|
|
№5 - short-term liabilities |
CT66 + Kt67 (at the same time accrued interest with the maturity of up to one year) |
|
|
CT60 + KT62 + Kt76 + Kt68 + Kt69 + Kt70 + Kt71 + Kt73 + Kt75 (only the short-term debt is taken into account) |
||
|
Kt98 + kt86 (for targeted funding from the budget) |
||
|
Kt96 (only assessment obligations of short-term type) |
||
|
The amounts of digital indicators of debts on the obligations of short-term type, which were not taken into account in other lines of section No. 5 |
||
|
C1500 (result in section №5) |
Row indicators: C1510 by C1550 |
|
|
C1700 (Balance) |
C1300 + C1400 + C1500 |
With the proper mapping of all data, the digital indicators of the following lines will be equal: C1600 \u003d C1700. If the result does not match, then there is an error in the balance sheet report.
An example of filling out a balance sheet form for USN for 2016 (with a sample)
The company "Nadezhda" is registered as a limited liability company in the current 2016. At the same time it works on a "simplist". We know the following data that will be required to fill the balance sheet report:
An employee of the accounting department "Nadezhda" filled the Blanc Report form for 2016 on two forms - general and simplified.
The following key points will be generally in filling:
the full name of the company;
type of main activity;
organizational and legal form;
type of ownership;
the unit of measurement is crossed out, not participating in the calculations (in our case, all indicators are measured in thousands of rubles);
location of the company (its exact address);
encoding system.
Diggers are affixed in both forms in the last two graphs, since Nadezhda has passed the registration procedure in the current 2016. Therefore, it is necessary to fill in only Count number 4, because the company is newly created. Here information is recorded on December 31 of the reporting annual period (in our case it is 2016).
Additionally, add Count number 3, in which the line encoding is recorded.
C1110 - assets of intangible type: Dt account "04" minus CT account "05" \u003d 100 thousand rubles - 3 thousand rubles \u003d 96 thousand 660 rubles (but since all digital indicators should have a form of an integer, then the figure is recorded in the form " 97 ").
C1150 - Main type: Dt account "01" Minus CT accounts of the account "02" \u003d 600 thousand rubles - 20 thousand 40 rubles \u003d 579 thousand 960 rubles (the number 580 is introduced into the report).
C1170 - Financial investments: Dt account "58" \u003d 150 thousand rubles (such an investment will be a long-term type).
C1100 - Consolidated outcome: C1110 + C1150 + C1170 \u003d 97 thousand rubles + 580 thousand rubles + 150 thousand rubles \u003d 827 thousand rubles.
Making data on current-type assets:
C1210 - Reserves: Dt account "10" + Dt account "43" \u003d 17 thousand rubles + 90 thousand rubles \u003d 107 thousand rubles.
C1220 - VAT on acquired values: Dt account "19" \u003d 6 thousand rubles.
C1250 - Cash and Equivalents: DT accounts "50" + Dt account "51" \u003d 15 thousand rubles + 250 thousand rubles \u003d 265 thousand rubles.
C1200 - Consolidated outcome: C1210 + C1220 + C1250 \u003d 107 thousand rubles + 6 thousand rubles + 265 thousand rubles \u003d 378 thousand rubles.
C1600 - Outcome: C1100 + C1200 \u003d 827 thousand rubles + 378 thousand rubles \u003d 1205 thousand rubles.
All other lines of Count number 4 have "-".
Now the sequence of filling the liability in the balance sheet report.
C1310 - authorized capital: CT accounts "80" \u003d 50 thousand rubles.
C1360 - Reserve capital: CT accounts "82" \u003d 10 thousand rubles.
C1370 - retained earnings and uncovered loss: CT accounts "84" \u003d 150 thousand rubles (as an indicator with a positive sign, then he does not take into brackets).
C1300 - Consolidated outcome: C1310 + C1360 + C1370 \u003d 50 + 10 + 150 \u003d 210 thousand rubles.
C1520 - Credit Debt of a short-term type: CT account "60" + CT account "62" + CT account "70" \u003d 150 + 506 + 89 + 250 \u003d 995 thousand rubles.
C1500 duplicates the C1520 indicator (this is due to the fact that the other lines of this section No. 5 remain not completed).
C1700 - Consolidated outcome: C1300 + C1500 \u003d 210 + 995 \u003d 1205 thousand rubles.
The remaining lines of the loss have "-", since there is no relevant information available.
The results of C1600 and C1700 are equal, it is 1205 thousand rubles. Since the balance in the report came out, it means that the data are made without errors.
Count number 2 has been added by the accounting worker independently, to enter into it a line of line encoding. And in column number 3, digital indicators are affixed.
C1150 - the cost of funds of the main type \u003d 580 thousand rubles.
C1170 - Financial investments and intangible assets of non-current type: 97 + 150 \u003d 247 thousand rubles.
C1210 - stocks \u003d 107 thousand rubles.
C1250 - cash and equivalents \u003d 265 thousand rubles.
C1260 - Current Type Assets, which was not included in other lines \u003d 6 thousand rubles.
C1600 - the consolidated summary of the asset section: C1150 + C1170 + C1210 + C1250 + C1260.
Now consider the liabilities of the balance sheet.
C1370 - retained earnings on the line "Capital and reserves": 50 + 10 + 150 \u003d 210 thousand rubles (calculated in terms of the indicator, which has the greatest specific weight in the enlarged indicator).
C1520 - Credit Debt of short-term type \u003d 995 thousand rubles.
Other lines of Count number 3 remain with "-", because the information is missing. In column number 2, you can also set "-" or put the appropriate encoding indicator.
C1700 - Outcome by Passion: C1370 + C1520.
Since when reconciling the results of the final strings - C1600 and C1700, we get the same number - 1205 thousand rubles, the balance sheet is full correctly.
These forms sign a governing worker of the company "Nadezhda". After that, the date of signing documents is affixed.
Svetlana
And what is simplified by the accountability is provided on the old form form on the CBD 0710096, and not on the form on the KND 0710099
Every year, all Russian organizations and enterprises ... No, do not go to the bath, and account for accounting. This is not one or two reports, but at once there are several volumetric forms and explanations, in which it is necessary to present in detail the history of economic activity for the year. The completion of the report depends on the form of ownership, status and size of a legal entity. We will help you to figure out who and what you need to pass.
Accounting reporting, in contrast to the tax, surrenders only once a year to the authorities of Rosstat and FTS. Although for its founders and shareholders it can be filling out much more often: once a quarter or, for example, monthly. The purpose of these reports is clear from the name: they show the full picture of the economic and financial position of the Organization in the dynamics. The current forms of accounting reporting approved by the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. The most famous of these are balance and a report on financial results or, as many accountants, "Profit and Loss Report" are called. Regulates the procedure for the delivery and composition of documents Federal Law of 12/06/2011 No. 402-FZ "On Accounting".
Mandatory reporting form
In addition to these documents, several more applications and independent reporting forms are included in the annual accounting report. Suffice it to say that there are as much eight applications to the above order and this is only for those organizations that are not state, credit, financial or pension funds, as they have their own specific reports. A complete list of financial blanks, which should fill out commercial companies, looks like this:
- form of accounting (financial) reporting (CBD 0710099);
- (OKD 0710001) No. 1;
- (OKD 0710002) No. 2;
- report on Capital Changes (OKD 0710003) No. 3;
- report on cash flow (OKD 0710004) No. 4;
- report on the targeted use of funds (OKD 0710006) No. 5;
- and the report on financial results;
- (KND 0710096, Balance - OKUD 0710001, report on financial results - OKD 0710002, report on targeted use of funds - OKD 0710006);
In addition to the reports themselves there are applications to them, but not all organizations fill them.
Companies related to small businesses (SMEs) can take accounting reporting in a simplified form, so it is precisely the last item above. Also, the subjects of SMEs are released from the obligation to give explanations to the balance.
Accounting -2018: how, where and when to take
Forms of accounting 2018, it is necessary to pass into the territorial body of Rosstat at the location of the organization and its branches, if they are conducted separate accounting and have the appropriate status, as well as in the inspection of the FTS at the place of registration of the taxpayer.
A set of documents for these two organs is the same. Those organizations that by law are obliged to undergo an annual audit should pass the audit conclusion together with the balance sheet. Although, by law, they have time for this until December 31, 2019, but it is better not to delay. After all, Article 18 of the Federal Law of December 6, 2011 No. 402-FZ determines the obligation of a legal entity to send audit documents to Rosstat within 10 working days from the day following the date of its end.
To take the report before the audit is illogical, and if late with the documents on it will be followed by a penalty on the norms of Article 19.7 of the Code of Administrative Offenses of the Russian Federation for the company itself up to 5 thousand rubles, and for its leader - up to 500 rubles.
The term of delivery of the annual report for 2018 - March 31, 2019, as provided for in Article 18 of the Federal Law No. 402-FZ and Article 23 of the Tax Code of the Russian Federation. However, March 31, 2019 - Sunday, which means that the term is postponed to April 1st.
To hand over accounting reporting 2018, both in electronic form and on paper, since the legislation does not regulate this issue.
Linking forms of accounting reporting for 2018
In this place you need to recall the basic principles and methods of accounting. It is well known that accounting should reliably reflect complete information about the obligations, the state of property and the capital of the organization and all the changes that occur in them. Such control is carried out by a solid, continuous and documentary reflection of all economic operations in the organization based on a double recording. This means that each digit in credentials is distributed to two different accounts on the debit and loan. Thanks to this, the balance is achieved when the debit part is always equal to the credit, if errors were not allowed. This method, naturally, concerns the results of accounting, so all forms of annual accounting reporting in 2018 are comparable and must be linked to each other. This, first of all, check the controlling authorities when they receive documents from legal entities.
In this regard, there are a number of key indicators that, for example, contains accounting reporting - form 1 and 2, the values \u200b\u200bof which should be equal to each other. If this rule is true, the intercommunication of indicators can be considered correct.
It should be noted that in the rules of accounting and tax accounting there are differences that affect, among other things, to form each type of reports. In this regard, there are no direct intercourse between financial reports and tax declarations. However, the tax authorities still identify factual inconsistencies, thanks to specially designed control ratios. For example, if the form of 2 accounting reports on line 4322 contains information about the payment of doteners to the participants, then such information must be in the income tax declaration.
To compare the data of different documents that contains the order of 66n on the forms of accounting reporting, the control indicators are developed that are usually given in the tables. Unlike the control relations, which regularly publishes the Federal Tax Service of Russia, official indicators for the forms of accounting reporting of organizations do not exist. They are developed by accountants experts. Due to the fact that the composition of these documents has not changed in recent years, we can safely apply the tables in the past reporting periods. For example, we give the table in which the form of 1 accounting reporting (balance) with other reports for 2018 is compared.
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Similar tables can be compiled on other reports. For example, the page 2400 of the financial results report "Net profit / loss" for 2018 should be equal to the difference in line 3311 of the capital movement "Increased profits (previous year)" and strings 3321 "Capital decrease due to a loss (reporting year)" of the same document. Obviously, the more indicators will be checked, the greater the chances that there are no errors.
Blanks of Accounting 2018 Download forms with one file in format.pdf
Annual report for 2018 with a consultant plus
All necessary expert materials for the preparation of accounting and tax reporting for the year can be found in. It has a special material on this topic - a practical allowance for annual reporting-2018, in which all aspects and nuances are thoroughly disassembled, examples and step-by-step instructions are given, as well as samples of filling all shapes and blanks.
Those who have not yet applies to satisfied users a consultant plus, we offer an abbreviated free option - on this topic. One limit: The collection is available only for St. Petersburg.
We will tell about tax and accounting changes that have occurred in the present 2016.
For more convenience, we will show how the accountant calendar can be, as well as install certain dates and types of reporting.
Changes in the reporting forms of 2016
Comparing the reporting procedure that has been operating last year and exists in the current 2016, you can select such changes:
- Specified the names of certain form reports. For example, accountability on the balance sheet, about financial results, on the movement of finance and others.
- Approved a new way of filing reports in electronic form (Order of the FTS under the number "AC-7-6 / [Email Protected]", Accepted on December 31, 2015).
- Determined new reporting in the form of 4-FSS.
- Quarterly, now will have to report to the tax in the form of 6-NDFL.
- Changed the form of a report 2-NDFL.
- A new report on targeted funds has appeared.
- Perhaps new budget classification codes (CBC) will be approved.
- There was a new form of RSV-1 provided to the FIU.
- Information about the insured persons will be submitted under the new form of the SZV-M.
Perhaps these are the main changes in reporting forms current 2016 year.
All accounting changes in 2016
The accounting specialists know that there are various reporting options to which the company's status is influenced by the Company.
Small businesses can pass reports by simplified scheme If they do not need to undergo audit.
The procedure will include a report:
- Balance.
- About financial results.
What documents look like, you can find in the order of the Ministry of Finance under the number "66n".
Other enterprises that are not counted to the field of small businesses, either need to be audited, will report Fully .
Submit to the report:
- Balance.
- On the results of financial activities.
- About the movements of money.
- About changes in capital.
Excluding anything cannot be excluded from documents, but you can supplement them, enter explanations.
Let us know more about what other changes appeared:
By NDFL
Since 2016, you will have to get used to feeding every quarter not only in the form of 2-NDFL form, but also 6-NDFL report report . This document will include information on the number of reasured funds that will be written off by tax from all employees of the enterprise. The innovation was adopted at the Ministry of Justice under the number "MMB-7-11 / 450" on October 14 last year.
In accordance with Article 230 of the Tax Code of the Russian Federation, the report on the income of individuals should be filed:
- For the first quarter, it was necessary to have time until May 4th.
- Over the half year, do not forget, until August 1.
- For 9 months of work, it is necessary until October 31.
These are quarterly reports, and the annual must be submitted. until April 1 . That is, for 2016, the accountant must report until April 1, 2017.
Submit a report on a strictly mounted form by printing on paper. But, notice that if your state is more than 25 people, you will have to prepare a document in electronic form.
Submit documentation better in time, otherwise:
- The company is stratified by one thousand rubles. Moreover, this amount will be accrued for every overdue month.
- Block all accounts companies. This extreme measure, but by law, if you are late for 10 days, the IFTS is entitled to block accounts.
It is worth knowing that the company will have to report twice (Article 226 of the Tax Code of the Russian Federation) about the unfavorable taxes. submit to the tax certificate in form 2-NDFL:
- Not later than March 1 of this year.
- Until April 1.
The reporting form is also new.
Note that the annual accounting report can now be handed out without signature of the company's chief accountant!
Tax retention period
Set deadlines when employees of organizations should receive income, which has been taxed.
We give examples:
- When dismissal. The calculation must be carried out before the employee will work out his last working day. Get the income it should be on this day (Article 223 of the Tax Code of the Russian Federation).
- With hospital. Calculate should be at the end of the month. For example, an employee went to the hospital from 1 to the 14th of May. The report is applied until May 31.
- On vacation. The period of calculation for the vacation income is the same as with a hospital.
- When traveling. The employer must approve the advance report, and then the accountant will calculate the income that the employee must receive a business trip. But no later than the last day of the month.
Payments for children
The worker has the right to demand from the employer compensation that will go from the child's taxes .
The FZ under the number 317, approved on November 23, 2015, states that the amount of payments increased. Now they make up 350 thousand rubles - But this is if the child is considered disabled.
In other cases, their personal income tax is deduction: for adoptive parents or guardians - 6 thousand rubles., for parents - 12 thousand rubles.
Social payments
From this year, the employee has the right to demand from the employer social deductions from NDFL . The employee must return 13 percent of income.
Money it will be targeted. You will need to spend them on your training or children / brothers / sisters, or for medical care.
Earlier, workers could demand this deduction only at the end of the year. Now the situation has changed.
Ask social payment you can at any time 1 time per year.
Number of fixed assets for tax calculation
Income tax can now be written off from property whose amount more than 100 thousand rubles .
If the property of the enterprise is less, then it check on expenses (Article.256 of the Tax Code of the Russian Federation).
Revenue tax
In the new year it will be possible not to pay advances on income tax, every month. Some enterprises may refuse, provided that their profits calculated on average for one quarter is less than 15 million rubles (Art. 286 of the Tax Code of the Russian Federation). Previously, the limit was - 10 million rubles. To calculate the average profit for the quarter, it follows: the annual revenue to divide by 4.
Submit income declarations:
- For the first quarter of this year until April 28.
- For the first half of 2016 to July 28.
- For 9 months of this year until October 28.
For companies conducted by advance payments every month, the Declaration is also submitted monthly (Article 287 and 289 of the Tax Code of the Russian Federation).
You can provide it in paper form if the number of employees of the company is less than 100 people.
In another case, only the electronic version of the declaration should be prepared (Article 80 of the Tax Code of the Russian Federation).
Registration of organizations
Checking reliable whether the company is stricter. Inspectors Now have the right to inspect the objects of real estate organization and declare without warning . If the inspector learns that any data is not correct, or there are no data at all, he will write a notification in which it will be listed that you need to do and what information to provide.
- The deadline for the correction of shortcomings is 1 month.
- The registration period of the organization is now 3 days, workers!
Note that already existing organizations should use a new typical charter in the work, its form is still on approval.
New budget classification codes (CBK)
It was planned that pension deductions would be sent to different codes, depending on the limits of the income limit.
But while the document did not accept.
The acting CBC on insurance premiums look like this:
- The first three digits - the code of government agen
- Next one digit - income code (group of this income)
- Third two digits - tax code or other payment
- The following 5 digits indicate an article and rapid income
- Next go 2 figures for which you can understand the level of the budget (regional, federal, or at all the budget of one of the funds - PFR, FSS, etc.)
- Further cost 4 key figures that define the "cause" of payment. It is important to understand that the reasons for such can only be three - 1) the payment of the tax (collection, contribution), 2) of the payment of penal on it, 3) the payment of the fine on it.
- And finally, the three last digits of any code are a classifier of the type of income (tax, non-tax, from the property, etc.).
Patent tax system
Work on the patent will now be able to larger enterprises, as the list of activities has expanded. This is evidenced by the Federal Law under the number 232, approved on July 13, 2015.
The list now includes:
- Catering points that do not serve visitors in the hall.
- Companies producing dairy products.
- Firms for the cultivation of vegetables, preparation of canned fruits, vegetables.
- Organizations providing services for walking, livestock transportation.
- Enterprises manufacturing flour and bakery products.
- Translation companies.
- Enterprises that implement processing and disposal of waste.
- Firms engaged in the repair of equipment and PCs.
- Organizations that provide services for the care and care of the elderly people, disabled.
- Other forestry activities.
More details you can learn from article 2 of this law.
Transition to the YJAIS system
This transition swinging companies selling alcoholic beverages. By July 2016, all the outlets must necessarily go to the system.
In addition, management should keep sales magazine on a special form approved by the order of the RAR number 164, of June 19, 2015.
Violators will be fined.
Work on the system of USN and UNVD
Revenue limits for enterprises that work on simplified are increased:
- To go to system data from the next 2017, it will be necessary confirm your income for the 9 months of this year . The amount of income should be at least 59,805,000 rubles.
- For those who already apply one of the systems, its annual income must be minimum 79 740 000 rub .
Applying a special will now be able to companies with representative offices and network.
Rates on USN and UNVD
Regional taxes can now reduce the rates on the simplified system to 1% on the Object "Revenues, Profit". And with the object "Revenues minus costs", the decline in the rate remains at the same level - at least 5%.
The bid on the UCND representatives of the administration can reduce up to 7.5%, previously was 15%. The deflator coefficient will not change. This indicator is 1.798.
VAT for specialists
Now, when submitting invoices with VAT, companies can take into account her in profit . Previously, it was impossible to do. This innovation concerns only an organization working on USN and USN.
Information on the average number of employees
About how much workers do you work in the company should be reported 1 time per year - until January 20. This applies to new organizations or reorganized (Article 80 of the Tax Code of the Russian Federation).
Form RSV-1 PFR
Companies with at least one employee must report quarterly, for half a year and for 9 months. The form for this was approved - RSV-1 (FZ at number 212, dated July 24, 2009).
Check out electronic.
Form SZV-M
Information about the insured persons working in the company now should also be submitted to the FIU. The form of the SZV-M is designed for this. To submit it completed up to the 10th day of each month. The first report should have been submitted for April until May 10.
Property tax
Companies that have property must report making the appropriate declaration to:
- May 4 for the 1st quarter.
- August 1 per half.
- October 31 for 9 months.
- March 30, 2017 for the previous year.
Again, if workers in the company are more than a hundred, then a declaration of electronic document is submitted (Article 886, 379 of the Tax Code of the Russian Federation).
Trucking tax
Organizations that are owned by transport should also report to the tax (Article.357 of the Tax Code of the Russian Federation) once a year, no later than February 1 (Article 363.1 of the Tax Code of the Russian Federation).
The electronic version also provides companies that have more than a hundred people in the state.
Land tax
Concerns those organizations that own land regulatory land (Art. 388 of the Tax Code of the Russian Federation). You need to submit a declaration until February 1 (Article 397 and 398 of the Tax Code of the Russian Federation).