Simplified accounting balance with barcode. How to fill out a balance sheet for small businesses

Most recently, the legislator allowed us to submit a simplified balance sheet. The Ministry of Finance has developed simplified 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 classified as 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 long form financial statements. A small company can decide for itself what is more convenient for it – a full-fledged report or a simplified version. The chosen method must be reflected in the current accounting policy.

Who submits a simplified balance sheet

The balance sheet of a small enterprise for 2016 can be submitted using a simplified form. Companies participating in the implementation of the Skolkovo innovation project and non-profit enterprises can also take advantage of this right.

Small enterprises include legal entities:

• with an average number of employees of no more than 100 people. Let us remind you that the average number differs from the payroll number. The calculation procedure is enshrined in the legislative act of 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.

Balance sheets in a simplified form cannot be submitted by companies that have a mandatory audit of their statements (any joint stock company falls into this category, since an audit report is required for them), construction and housing cooperatives, microfinance enterprises, government agencies, notary offices, lawyers, parties and a number of others .

How to draw up a balance sheet for a small business

The balance sheet of a small enterprise is formed in accordance with the appendix to Order No. 66n, approved by the Ministry of Finance on July 2, 2010. In addition to the indicators for the reporting year, it indicates indicators for the two previous years; for this purpose, special columns are provided where data at the end of the year is entered.

The OKUD form 0710001 (the balance sheet for small enterprises now has exactly this number) is used for reporting for the current year 2016, as well as for 2015. Before this, another form was used, which was used from 2012 to 2014.

The balance sheet for small enterprises 2016 includes two forms: the balance sheet itself (Form 1) and the statement of financial results (Form 2). If the company considers it necessary to provide more forms to disclose missing information, then this is permitted.

Companies using the OKUD 0710001 form indicate the data in large quantities without detailing the items, since this form reflects more general indicators and the number of lines in the form is much smaller.

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 prepare annual financial statements.

Regardless of whether the volume of reporting provided is chosen - complete or simplified, compliance with the legal deadlines for its submission is required. For 2016, due until March 31, 2017 (Thursday). If you miss the legal deadline, significant fines follow. Since we submit reports without fail to two government agencies - the tax inspectorate and the statistical authorities, 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, a liability of 3,000 to 5,000 rubles is provided.

When there is no activity, firms must still submit zero reports, otherwise they will face the same fines.

How to fill out a simplified balance sheet 2016?

For each line of the balance sheet, indicators for 3 years are given; if some indicator is missing, then a dash is placed. The code in the line is entered depending on whose share in this aggregated indicator is the largest. For example, if a company has the most accounts receivable at the end of the reporting period, then code 1230 is entered in the line “Financial and other current assets” in the balance sheet (see example of filling out a balance sheet for a small enterprise below).

Simplified balance sheet for small businesses: instructions for filling out

Let's start with Balance sheet assets. It consists of five sections and the balance sheet currency for the Asset section (line 1600). The Asset reflects all the company’s property, which is divided into current and non-current assets.

In the line " Tangible non-current assets» data on fixed assets is reflected. These can be buildings, structures, transport, 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 the 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 the debit balance for accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76.

Filling the line " Reserves» simplified balance sheets do not differ from the generally accepted completion of financial statements. Inventories take into account the cost of raw materials and materials not transferred to production, but recorded in the debit of accounts 10, 15, 16, the cost of finished products reflected in the debit of accounts 43 and 45, the amount of costs for work in progress recorded in accounts 20,23,29 etc.

In the line " Cash and cash equivalents» indicates the availability of the company’s funds in Russian rubles and foreign currency, which are available in the accounts or at the cash desk of the enterprise, as well as cash equivalents. The account balance is reflected: 50, 51, 52, 55 (except for the amounts reflected on lines 1170 and 1240), 57.

Line " Financial and other current assets» displays information about short-term financial investments (account 58), accounts receivable, VAT claimed, but not accepted for deduction, the amount of excise taxes and other current assets of the organization.

In the currency of the asset, this is line 1600, indicating the sum of all the indicators discussed above. It reflects all the company's assets.

Simplified balance sheet liability consists of 6 sections and reflects the sources of the company’s funds. Sources come in the form of own funds, they are reflected in the line “ Capital and reserves» and include information about the authorized and additional capital, the reserve fund and retained earnings. Data for accounts 80 (minus the debit balance of account 81), 82, 83 and 84 is entered here.

Companies also raise borrowed funds, which are recorded in the line “ Long-term borrowed funds" Here is the debt on long-term loans and borrowings (account 67). Long-term are understood as liabilities with a maturity period 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 title " Accounts payable"completely reveals its essence. This contains the credit balances of accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76.

Line " Other current liabilities» may well not be filled out if all the information has already been provided.

The line indicator 1700 reflects the total amount of the organization's liabilities. The results of the Asset and Liability must be equal.

Sample of filling out the balance sheet 2016 for small businesses

Individual organizations have the right to conduct accounting in a simplified form and create simplified financial statements. Such organizations include: small businesses, Skolkovo project organizations and non-profit organizations (except those recognized as foreign agents).

Simplified balance sheet

At the same time, small businesses can choose the form for preparing financial statements independently. They can provide reporting using both general and simplified forms. The composition of the reporting will depend on this. Thus, for small enterprises, special forms of simplified financial statements have been approved, given in Appendix 5 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010. The composition of simplified financial statements is as follows:

• Balance Sheet;
• Financial results report.

If an enterprise needs to provide any additional information, and the simplified reporting forms do not contain the required columns, then general reporting forms can be used.

Thus, small businesses decide on their own which forms to submit financial statements. The main thing is that the decision made is reflected in the accounting policy.

Requirements for filling out a simplified balance sheet

The annual balance sheet must contain data on the assets and liabilities that the organization has at the end of the reporting year, that is, as of December 31. Additionally, information on previous years is entered into the balance sheet, that is, as of December 31 of last year and as of December 31 of the year before. For example, a balance sheet prepared by an enterprise for 2017 should contain data as of December 31, 2017, December 31, 2016 and December 31, 2015.

All last year's information is taken from last year's reports. And for indicators for the current year, information is taken from sources such as: (click to expand)

• The balance sheet for the organization as a whole for the reporting year;
• Indicators of accrued interest on credits (loans) for the reporting year.

If there is no data to fill out any balance line, it is not filled in and a dash is placed.

Procedure for filling out a simplified balance sheet

Balance line	Accounting account
Assets
1150 “Tangible non-current assets”	Sum of indicators: · Account 01 “Fixed assets” minus account 02 “Depreciation of fixed assets” · Balance on account 07 “Equipment for installation” · Account balance 08 “Investments in non-current assets”
1170 “Intangible, financial and other non-current assets”	Sum of indicators: · Account 04 “Intangible assets” minus account 05 “Amortization of intangible assets” · Balance on account 08 “Investments in non-current assets” (in relation to expenses for the development of mineral resources) · Account balance 09 “Deferred tax assets” · Account balance 58 “Financial investments” If there are no balances on these accounts, then a dash is placed
1210 "Stocks"	Sum of indicators: · Account balance 10 “Materials” · Account balance 20 “Main production” · Account balance 41 “Goods” · Account balance 43 “Finished products” · Account balance 44 “Sales expenses” If other accounts are used in accounting, then Inventories are calculated according to the general rules for drawing up a balance sheet
1250 “Cash and cash equivalents”	Account balance amount: · 50 "Cashier" · 51 “Current accounts” · 52 “Currency accounts” · 57 “Translations on the way”
1230 “Financial and other current assets”	Amount of debit balance on accounts: · 70 “Settlements with personnel for wages” · 75 “Settlements with founders” Less the credit balance on account 63 “Provisions for doubtful debts”
1600 Balance	Sum of indicators by row: 1150+1110+1210+1250+1240
Passive
1300 "Capital and reserves"	80 “Authorized capital” 82 “Reserve capital” 83 “Additional capital” 84 "Retained earnings" Less the amount of debit balance on accounts: 81 “Own shares (shares)” 84 "Retained earnings"
1410 “Long-term borrowed funds”	Credit balance on account 67 “Settlements for long-term loans and borrowings”
1450 “Other long-term liabilities”	This line is not filled in by small businesses, so a dash is placed
1510 “Short-term borrowed funds”	Credit balance on account 66 “Settlements on short-term loans and borrowings”
1520 “Accounts payable”	Amount of credit balance on accounts: · 60 “Settlements with suppliers and contractors” · 62 “Settlements with buyers and customers” · 76 “Settlements with various debtors and creditors” · 68 “Calculations for taxes and fees” · 69 “Calculations for social insurance and security” · 70 “Payroll calculations” · 71 “Settlements with accountable persons” · 73 “Settlements with personnel for other operations” · 75-2 “Calculations for payment of income”
1550 “Other short-term liabilities”	Account balance amount: · 98 “Deferred income” · 96 “Reserves for future expenses” · 77 “Deferred tax liabilities”
1700 Balance	Sum of indicators by row: 1310+1410+1450+1510+1520+1550

After filling out all balance sheet terms, you need to check whether the amount of assets and liabilities of the balance sheet is equal. If equality is observed, the balance is considered to be compiled correctly, and if the amounts do not agree, then errors were made in filling out the balance.

The procedure for filling out a simplified statement of financial results

Report line	Accounting account
2110 "Revenue"	Difference of indicators: · Turnover on the credit of the “Revenue” subaccount to the “Sales” account · Turnover by debit of the “VAT” subaccount to the “Sales” account
2120 “Expenses for ordinary activities”	Amount by debit of subaccounts to account 90 “Sales”, on which accounting is kept: · Cost of sales · Business expenses · Administrative expenses
2330 “Interest payable”	The amount of accrued interest on loans for the current year is indicated. The indicator is indicated in brackets, no minus sign is used.
2340 “Other income”	Difference of indicators: · Turnover on the credit of the subaccount “Other income” to account 91 “Other income and expenses” · Turnover on the debit of the “VAT” subaccount to account 91 “Other income and expenses”
2350 “Other expenses”	Difference of indicators: · Turnover on the debit of the subaccount “Other expenses” to account 91 “Other income and expenses” · Indicator for line 2330 “Interest payable” The indicator is indicated in brackets, no minus sign is used.
2410 “Profit taxes (income)”	· If an organization pays income tax, then the value of line 180 of sheet 02 of the income tax declaration is recorded · If the organization is on the simplified tax system (income), then indicate the difference in indicators on lines 133 and 143 of section 2.1.1 of the declaration according to the simplified tax system · If the organization is on the simplified tax system (income minus expenses), then indicate the indicator on line 273 of section 2.2 of the declaration under the simplified tax system. When paying the minimum tax, the indicator is indicated on line 280 of section 2.2 of the declaration according to the simplified tax system. · If the organization is on UTII, then the amount of UTII for all quarters is indicated. The indicator is indicated in brackets, no minus sign is used.
2400 “Net profit (loss)”	Calculate the value as follows: page 2110 – page 2120 – page 2330 + page 2340 – page 2350 – page 2410

If the resulting result of “Net profit (loss)” comes out with a minus sign, then it must be written down in the report, taken in brackets; the minus is not indicated. If the resulting value is positive, then there is no need to put it in brackets.

Legislative framework

See table: (click to expand)

Simplified accounting financial statements - balance sheet and income statement, which are located on one form and have an abbreviated form. The right to provide such reporting is granted to organizations classified as small businesses. We will tell you in more detail who submits simplified financial statements and how to fill out the form correctly.

There are a number of features for preparing an annual report for small businesses. In particular, specifically for them, Order No. 66n of the Ministry of Finance approved the KND form 0710096 - simplified accounting financial statements. The timing and procedure for sending it to the bodies of Rosstat and the Federal Tax Service do not differ from those established for all other legal entities. The only privilege is a small form and no obligation to provide explanations. Let's take a closer look at simplified financial statements, who submits the annual report in this form and what exceptions exist.

Who is considered a small business?

First, let's find out who has the right to such a privilege provided for by Federal Law No. 402 of December 6, 2011 "On Accounting", namely, we will understand who can be considered representatives of small businesses. The criteria for classifying organizations and individual entrepreneurs into this category are specified in the current version of Federal Law No. 209 dated July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation.” Thus, in 2019, a small enterprise is considered to be an organization that:

• the average number of employees for 2018 does not exceed 100 people (how to correctly count employees is described in Rosstat order No. 739 dated December 30, 2014). A micro-enterprise cannot employ more than 15 people;
• the amount of income from business activities does not exceed 800 million rubles per year for small enterprises and 120 million rubles per year for micro-enterprises. These values ​​are set by the government. Similar restrictions are provided for the book value of the organization’s assets, which should be understood as the residual value of the organization’s fixed assets and intangible assets. This indicator can only be calculated on the basis of accounting data.
• the share of participation in the authorized capital of the Russian Federation, its constituent entities, municipalities, as well as public and religious organizations and charitable foundations, as well as Russian legal entities does not exceed 25%, and the share of participation of foreign organizations is 49%. However, there are exceptions to this rule. Thus, restrictions on participation in the authorized capital do not apply to business companies and partnerships that work on the practical application of the results of intellectual activity, provided that the exclusive rights to these results belong to their founders. In addition, the requirement does not apply to organizations that have received the status of a project participant in accordance with, and other companies included in the List of legal entities providing state support for innovation activities in the forms established by the Federal Law “On Science and State Scientific and Technical Policy”, approved By Order of the Government of the Russian Federation dated July 25, 2015 No. 1459-r.

It is important to remember that since August 10, 2016, the Federal Tax Service of Russia has maintained a unified register of SMEs and in fact, only those organizations and individual entrepreneurs that are included in it are classified as small enterprises.

Exceptions to the rules

The procedure for whom simplified accounting and simplified financial statements are possible is regulated by the Federal Law on Accounting. Its article 20 states that such a right is one of the principles of accounting regulation in Russia. However, not all MPs have this right. Thus, paragraph 4 of Article 6 of Law No. 402-FZ contains a closed list of legal entities that are required to keep full records, which means submitting an annual report in full. These include:

• housing and housing construction cooperatives;
• microfinance organizations;
• credit consumer cooperatives;
• notary chambers;
• legal advice;
• bar associations;
• law offices;
• public sector organizations;
• political parties;
• non-profit organizations that are included in the register provided for in paragraph 10 of Article 13.1 of the Federal Law of January 12, 1996 No. 7 “On Non-Profit Organizations”, as foreign agents.

If an organization is a small enterprise by all criteria, but is also an MFO, consumer cooperative or law office, simplified financial reporting is not for it; all reports will have to be submitted in full. Those lucky organizations can download the financial statements form for 2018 at the end of this article and fill it out according to the sample.

Simplified financial statements - 2019

To simplify accounting for small businesses, legislators have long promised to develop a special federal standard. However, this promise has not yet been fulfilled, so small businesses are guided by a number of laws and regulations, in particular, such accounting and reporting are regulated by:

• Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n;
• Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
• Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations”;
• other current regulatory documents on accounting.

Although small enterprises do not have to submit an explanatory note along with the annual report, by virtue of paragraph 39 of PBU 4/99 they have the right to provide regulatory authorities with any additional information about themselves. This information is provided in any form, as it is not an approved attachment to the report.

Simplified accounting financial statements for 2018 are prepared in accordance with the procedure set out in the information of the Ministry of Finance No. PZ-3/2015. The document gives the right to independently decide on the inclusion of forms on changes in capital and cash flows in the annual report. In addition, the MP can independently develop a reporting form using simplified forms of the balance sheet and financial statements. However, it must be provided on an approved form - form according to KND 0710099. For 2018, you can download the form for free in Excel at the end of this article. As for simplified individual entrepreneurs without employees, they provide reporting using a different form, KND 1152017.

Simplified accounting financial statements: example of filling

Small enterprises have the right to disclose less information in a simplified annual report compared to other organizations. Thus, the asset balance sheet of a small enterprise consists of one section instead of two; it needs to reflect only five indicators plus the total. The liability side of the balance sheet contains one section of six indicators plus a total. By virtue of Law No. 402-FZ, all lines for which aggregated indicators are indicated (“Tangible non-current assets”, “Intangible, financial and other current assets”) must be assigned a code corresponding to the largest of the indicators included in the total line amount.

In addition, when filling out the line “Tangible non-current assets”, you must include data on debit balances on accounts 01, 03, 07, 08 (except for subaccounts 08-5 and 08-8), 15 and 60, and also indicate the balance on account 16 and credit balance on account 02. When filling out the line “Intangible, financial and other non-current assets”, you must include in it debit balances on accounts 04, 58, 97, as well as sub-accounts 08-5, 08-8, 55-3, 73- 1 and the credit balance on accounts 05 and 59. This is defined in paragraph 35 of PBU 4/99.

The simplified income statement for small businesses has only seven lines instead of the usual 18, and also eliminates the “Reference Data” section entirely. An organization may not disclose related party data in its financial statements and may not provide information on its segments. Any accounting events should be reflected in the report only based on the requirement of rationality, as prescribed by clause 19.4 of the Ministry of Finance information. In accordance with this document, when preparing financial statements, small businesses must proceed from the fact that the financial statements must provide a reliable and complete picture of the financial position of the organization, the results of its activities and all changes in the financial position for the year.

As an example of what simplified reporting should look like (KND 0710096), we took the conditional Primer LLC; you can download a free simplified accounting reporting form for 2019 (more precisely, for 2018, in 2019 it will only be submitted) at end of the article. The company applies a simplified income tax system with a tax rate of 6%. She is engaged in appraisal activities. It does not have intangible, financial and other current and non-current assets. The organization's accounting policy provides that revenue is determined as money is received from customers, and expenses are recognized as they are paid and are included in the reduction of the financial result of the current period, as provided for in PBU 1/2008 and PBU 10/99.

Sample of filling out simplified financial statements, 2019

Financial results report

Deadline and liability for failure to provide

The deadline for submitting the accounting report for 2018 for small enterprises and all other business entities is 03/31/2019. At the same time, Rosstat authorities have the right to send the report for revision if inconsistencies are identified. In this case, the corrected report must be resubmitted to the territorial statistics office within two days.

Failure to provide or untimely provision of financial statements, even in an abbreviated version, is an offense. For each document not provided, a legal entity will be fined 200 rubles, and its officials - in the amount of 300 to 500 rubles. In addition, sanctions will be applied under Article 19.7 of the Code of Administrative Offenses of the Russian Federation, which provides for administrative liability for late statistical reporting. The fine under this article for an official can be up to 5,000 rubles.

Annual report for 2018 using ConsultantPlus

All necessary expert materials for preparing reporting for the year can be found in. It contains special material on this topic - “A Practical Guide to Annual Reporting 2018”, which thoroughly examines all aspects and nuances, provides examples and step-by-step instructions, as well as samples for filling out all forms and forms. For example, there is a current balance sheet form for 2018 (form). You can also download a set of simplified reporting for free with a barcode.

For those who are not yet satisfied ConsultantPlus users, we offer a shortened free version - a free electronic collection on this topic. One limitation: the collection is available only for St. Petersburg.

All organizations must submit their financial statements by April 1 inclusive. In 2018, there were changes in reporting forms and accounting rules. Below, the review provides recommendations. What new things to consider when you prepare reports.

1. Submit reports using new forms

Submit your reports for 2018 using the forms from the Order of the Ministry of Finance dated July 2, 2010 No. 66n. In 2018, the Ministry of Finance made changes to the forms (Order of the Ministry of Finance dated March 6, 2018 No. 41n). The amendments were minor. But check that the reporting form is in the current edition.

There are also new forms with a line about mandatory audit and indicators. Which take into account amendments to PBU 18/02. But they cannot be used when submitting reports for 2018. The Ministry of Finance has not yet approved the forms. It will be necessary to report on them for 2019.

• Balance sheet for 2019
  Download... example (.xls 75Kb) + blank form (.xls 54Kb)
• Financial results report for 2019
  Download... example (.xls 60Kb) + blank form (.doc 70Kb)
• 
  
• Report on the intended use of funds
  Download... example + blank form

2. Submit reports in the same format

The composition of the financial statements for 2018 has not changed. It depends on how and with whom you keep records. In a general manner, in a simplified form or in a non-profit organization.

Type of organization	Composition of accounting reports
Organizations that conduct accounting in a general manner	Balance Sheet Financial results report Cash flow statement Statement of changes in equity Explanations
Organizations that have the right to conduct accounting in a simplified form	Balance sheet in a simplified form(.doc 60Kb) Statement of financial results in a simplified form(.doc 47Kb) An organization that maintains accounting in a simplified form has the right to choose which forms to submit accounting reports in: general or simplified
Non-profit organizations	Balance Sheet Report on the intended use of funds Financial results report. If the NPO received profit from commercial activities. And the income from this activity is significant Explanations Non-profit organizations can submit a Balance Sheet. And a report on the intended use of funds using simplified forms. And do not provide an explanation. If accounting is carried out in a simplified manner

3. Submit reports to statistics

Submit your financial statements for 2018 to both the Federal Tax Service and Rosstat. If the organization is required to pass. You still need to submit an audit report to the statistics department. When an organization is not subject to mandatory audit. But in statistics they require an audit report, please send an explanation. That you don't have to represent him. There is no need to send the audit report for 2018 to the Federal Tax Service.

The rules for submitting financial statements will change when you submit them for 2019. The reporting along with the audit report will need to be submitted only to the Federal Tax Service. Only some organizations will be required to submit reports to Rosstat.

4. Reporting can be submitted on paper

For 2018, you can submit your financial statements on paper. Same in electronic form. The size of the organization does not matter: Even large enterprises have the right to prepare balance sheets and other forms on paper. If the organization reports in electronic form. Use the format recommended by the Federal Tax Service (letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687).

But starting with reporting for 2019, the requirement for mandatory electronic form will become mandatory. An exception was made only for small businesses. They will be able to submit accounting reports for 2019 both on paper and according to the TKS. From 2020, small businesses will report in a general manner, electronically.

5. Explanations for reporting are required

Explanations to financial statements are required. If you conduct accounting according to general rules. It is not necessary to provide explanations. Only when you keep records using simplified rules.

The explanations reflect additional information to other reporting forms. Most often this is a decoding of individual balance sheet indicators. And the financial results report.

Ready-made examples of explanations that will help decipher accounts receivable and payable data

• Explanations on accounts receivable
  Will be needed: if the organization has accounts receivable in its accounting, including those covered by the reserve for doubtful debts. Download... (.doc 65Kb)
• Explanations on accounts payable
  Will be needed: if the organization has accounts payable in its accounting, including overdue ones. Download... (.doc 66Kb)

How to draw up a balance sheet for small businesses

Balance Sheet Forms and the Report on the financial results of small businesses were put into effect by order of the Ministry of Finance of Russia No. 113n dated August 17, 2012. Based on the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n "On the forms of financial statements of organizations".

According to order No. 66n. Small business organizations prepare financial statements according to the following simplified system:

a) in the Balance Sheet and the Income Statement. Indicators only for groups of articles are included (without detailed indicators for articles);

b) in the Appendices to the balance sheet and the Statement of Financial Results of a small enterprise, only the most important information is provided. Without knowledge of which it is impossible to assess the financial position of an organization or the financial results of its activities.

You also need to be guided in your work. Provisions of the Tax Code of the Russian Federation and data from tax registers of the organization.

Before you make a balance sheet, check:

• whether all business transactions for the reporting period are reflected in accounting. To do this, first prepare an income statement and then a balance sheet.
• whether the turnover on synthetic and analytical accounts is formed correctly.

  Note:
  Before preparing financial statements for the year, the accountant needs to summarize the organization’s activities and close the accounting accounts, according to which the financial results of the organization’s activities are determined.

Below is a detailed example of filling out the balance sheet and financial performance statement of a small enterprise. Balances and turnovers, which accounts are used to make up the Balance Sheet. And a report on financial results for small businesses (Form KND 0710098).

The company is located on the simplified taxation system (USN-D) 6% and is engaged in appraisal services. Intangible, financial and other non-current assets. There are also no financial or other current assets in the organization. The accounting policy stipulates that revenue is determined as money is received from customers. Expenses are recognized as they are paid and reduce the financial result of the current period. (clause 7 PBU 1/2008, clause 12 PBU 9/99, clauses 18 and 19 PBU 10/99).

Information disclosure service: financial statements, balance sheets. And all other forms are free.

Example REPORT on FINANCIAL RESULTS of a small enterprise

According to the accounting law included in the financial statements It is the financial results report that is included (clause 1).

Line 2110 "Revenue, minus VAT, excise taxes." It is calculated as the difference between the turnover on the Credit account 90.1 and the sum of the turnover on the Debit account 90.3,90.4,90.5.

Line 2120 "Expenses for ordinary activities." The amount of turnover on the Debit account 90.2.

Line 2330 "Interest payable." Turnover on Debit account 91 in terms of interest expenses.

Line 2340 "Other income". Calculated based on the Turnover on Account Credit 91.

Line 2350 "Other expenses". Calculated based on the Turnover in the Debit of account 91, all other expenses are indicated except for Interest payable (they are reflected on line 2330)

Line 2460 "Profit tax (income)". The amount of income tax indicated in account 68 is indicated. For organizations using the simplified tax system, you need to indicate the simplified tax here. Because this line reflects not only income taxes, but also taxes on income. And the simplified single tax is just that.

Line 2400 Net profit = Revenue – Expenses for ordinary activities + Interest payable + Other income – Other expenses + (-) Income tax.

EXAMPLE OF BALANCE SHEET of a company using the simplified tax system, How to draw up a balance sheet for a small enterprise

Balance sheet asset

Line 1150 "Tangible non-current assets". The line is calculated as the difference between the Balance at the end of the period for the Debit of account 01 and the Balance at the end of the period for the Credit of account 02.

Line 1170 "Intangible, financial and other non-current assets." The line is calculated as the difference between the Amount of balances at the end of the period for Debit accounts 03,04,09,58. And the amount of balances at the end of the period for the Credit of accounts is 05.59.

Line 1210 "Inventories". The line is calculated as the difference between the Amount of balances at the end of the period for Debit accounts 10,11,15,16.1,20,21,23,25,26,29,41,43,44,45,46,97. And Amounts of balances at the end of the period for Credit accounts 14, 16.1,16.2,42.

Line 1250 "Cash and cash equivalents." The line is calculated as the sum of the Balances at the end of the period for the Debit accounts 50,51,52,55,57.

Line 1260 "Financial and other current assets."

Line 1260 is calculated as the Sum of balances at the end of the period for Debit accounts 19,60,62,66,67,68,69,70,71,73,75,76,79,86,94 minus Balance for Credit account 63.

LIABILITY balance

Line 1310 "Capital and reserves". The line is calculated as the Sum of balances at the end of the period for Account Credit 80,82,83,84 minus Account Credit Balance 81.

Line 1410 "Long-term borrowed funds." The line is calculated as the Balance at the end of the period for Account Credit 67.

Line 1450 "Other long-term liabilities." The line is calculated as the sum of the balances at the end of the period for the Credit of accounts 75.77.

Line 1510 "Short-term borrowed funds." The line is equal to the Balance at the end of the period for the Credit of account 66.

Line 1520 "Accounts payable". The line is calculated as the sum of the balances at the end of the period for Credit accounts 60,62,68,69,70,71,73,75,76.

Line 1550 "Other short-term liabilities." The line is calculated as the sum of the balances at the end of the period for the Credit of accounts 96.98.

Changes that influenced the formation of accounting reports for 2019. Mandatory audit of annual accounting (financial) statements. Frequent violations when assessing balance sheet items and reflecting financial results. Drawing up a balance sheet. Explanations in the financial statements. Information accompanying financial statements.

The relationship between the indicators of the Balance Sheet and the Statement of Financial Results of a small business entity

Download Control ratios for financial statements(.pdf 273Kb)

Note: The indicators are interrelated if during the reporting period there was no turnover on account 84 (with the exception of balance sheet reformation). For example, no dividends were accrued and no contributions were made to reserve capital.

Do not forget that the legal copy of the reporting must be submitted in 2019:

1) to ROSSTAT (department of state statistics)

Note: How to do it, link is below

Accounting reporting to Rosstat will be canceled from 2020

From 2020, organizations and entrepreneurs will not have to submit balance sheets to Rosstat. A mandatory copy of the financial statements will need to be submitted only to the tax office at the location of the economic entity.

2) to the Federal Tax Service of the Russian Federation (tax service inspection)

The article will help you find out who is obliged to submit statistical reports to Rosstat on the statistics website. Procedure and deadlines for submitting statistical reports. What are the ways to submit a statistical form?

Download the balance sheet of a small enterprise... in Excel format

• Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n "On the forms of financial statements of organizations"

The balance sheet format for small enterprises to submit simplified reporting forms for 2019 to the Federal Tax Service in electronic form was approved by Order of the Federal Tax Service of Russia dated December 31, 2015 No. AS-7-6/710@. The law does not require via the Internet. You can create a balance sheet and income statement on paper and send by mail by registered mail from . Or bring them in person or by proxy to the tax office.

ATTENTION!

Some tax authorities, when submitting reports there in person, accept the accounting reports of a small enterprise only in the KND form. This form has a barcode. Because they then scan those reports. Moreover, the form and file must be prepared using the Legal Entity Taxpayer program version 4.60 and higher!! The easiest way is to download the Legal Entity Taxpayer program version 4.60. And enter your data there and print out a hard copy and a file on a flash drive and submit it to the tax office.

ROSSTAT may most likely accept the second copy of the financial statements in printed form on forms without a barcode.

Balance sheet according to a simplified system for a small enterprise with a barcode.

Ministry of Finance of Russia in Appendix No. 5 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010.

Small businesses can submit reports using simplified forms. They are given in Appendix No. 5 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Criteria for classifying firms as small businesses

An organization can be classified as a small business entity (SME) if it meets all the criteria specified in the table:

No.	Criterion	Limit value
		Microenterprise	Small business
1	Total share of participation in the authorized capital of Russian LLC, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations	25%
2	Total share of participation in the authorized capital of other organizations that are not small and medium-sized businesses, as well as foreign organizations	49%
3	Average number of employees for the previous calendar year	15 people	100 people
4	Income from business activities (sum of revenue and non-operating income) excluding VAT for the previous calendar year	120 million rub.	800 million rub.

In 2016, when entering information into the SMP register, the total share of participation in the authorized capital of LLC of other organizations that are not SMP is not taken into account (Letter of the Federal Tax Service dated August 18, 2016 No. 14-2-04/0870@ (clause 2)).

For medium-sized businesses, criteria 1 and 2 are the same as for small and micro enterprises, while the average number of employees should not exceed 250 people, and income from business activities should not exceed 2 billion rubles.

In this case, such an organization must be included by the Federal Tax Service in the register of small and medium-sized businesses posted on its official website (part 1, paragraph “a”, paragraph 1, paragraphs 2, 3, part 1.1, part 3 of Art. 4, Art. 4.1 of Law No. 209-FZ, clause 1 of the Decree of the Government of the Russian Federation of April 4, 2016 No. 265).

Therefore, small businesses can submit financial statements in a simplified manner, namely:

• simplified balance;
• simplified financial statements.

Thus, when preparing simplified financial statements, there is no need to fill out and submit appendices to the statements to the Federal Tax Service, i.e.:

• cash flow statement;
• statement of changes in equity;
• explanations (explanatory note).

However, if the organization believes that the information from these forms is necessary for reporting users, then the organization can fill them out (clause 26 of the Ministry of Finance Information No. PZ-3/2016).

The procedure for filling out a balance sheet in a simplified form

You need to start filling out the balance from the header part, the so-called header. It contains all the same data as in the usual form: name of the company, type of activity, legal form or form of ownership. You can also draw up a simplified balance sheet in thousands or millions of rubles.

In the simplified form of the balance sheet, there are significantly fewer sections and indicators than in the standard form: five indicators in the asset and six in the liability. Their values ​​must be given for three years as of December 31.

Thus, the annual balance sheet provides data on the assets and liabilities of the organization as of December 31 of the reporting year and similar data as of December 31 of the last year and the year before (clauses 10, 18 PBU 4/99, part 1, 6 Article 15 of Law 402-FZ).

To fill out the balance sheet lines with the indicators of the reporting year, the organization will need a balance sheet for all accounts for the year.

The line codes that are indicated in the financial statements are given in Appendix No. 4 to Order of the Ministry of Finance dated July 2, 2010 No. 66n.

However, it does not contain lines with aggregated indicators of simplified balance sheet forms.

The codes of these lines must be determined by indicators that have the largest share in the aggregated indicator.

The first indicator in the asset of the simplified balance sheet is line 1150 “Tangible non-current assets”. This line of the balance sheet contains information on the residual value of fixed assets, as well as data on unfinished capital investments in fixed assets.

The next line “Intangible, financial and other non-current assets” reflects information on intangible assets, research and development results, exploration assets, profitable investments in tangible assets, deferred tax assets and other non-current assets.

This line can combine information from eight regular balance lines at once: 1110, 1120, 1130, 1140, 1160, 1170, 1180 and 1190.

Please note: in the enlarged lines of the balance sheet, you must put the code of the indicator that has the largest share in the composition of this indicator (clause 5 of Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

For example, if in the line “Intangible, financial and other non-current assets” the majority of the total indicators are represented by intangible assets, then it is necessary to enter code 1110, but if the results of research and development - then 1120.

How to fill out each of the lines of the simplified balance sheet is written in the section dedicated to the regular balance sheet, so here and further we will not review filling out these lines.

The next two lines: “Inventories”, “Cash and Cash Equivalents” both by name and line codes correspond to lines 1210 and 1250 of the standard balance sheet.

Next is the line “Financial and other current assets”. It is intended to reflect information about current assets, with the exception of inventories, cash and cash equivalents. It reflects accounts receivable from customers, VAT amounts on purchased assets, cash and short-term financial investments (with a maturity not exceeding 12 months), as well as other current assets of the company.

Depending on the materiality of the indicator, this line may be assigned one of the codes: 1220 “VAT on acquired assets”, 1230 “Accounts receivable”, 1240 “Financial investments (except for cash equivalents)”, 1260 “Other current assets”.

In the last line of the balance sheet asset - 1600 “Balance” - enter the total amount of all balance sheet asset items.

The simplified balance sheet liability consists of six lines. The first line “Capital and reserves” indicates the aggregate data reflected in section. III “Capital and reserves” of the usual form of balance sheet.

The next two lines reflect information about long-term liabilities. Line 1410 “Long-term borrowed funds” indicates information about loans and borrowings whose repayment period exceeds 12 months.

Line 1450 “Other long-term liabilities” is intended to reflect all other liabilities whose maturity exceeds 12 months.

The next three lines are intended to reflect short-term liabilities (the maturity of which does not exceed 12 months).

In line 1510 “Short-term borrowed funds” enter data on loans and borrowings, and in line 1520 - accounts payable. For all other liabilities, line 1550 “Other short-term liabilities” is intended.

The last line of the liability balance sheet 1700 “Balance” indicates the amount of all liability items.

Let us give as an example the commonly used line codes for a balance sheet drawn up in a simplified form:

If your company needs to explain some indicators of the balance sheet and income statement, then you also need to draw up explanations for them. They need to provide only the most important information, without which it is impossible to assess the financial condition of your company. As financiers indicated in the Information “Accounting statements of small businesses”, it is advisable to indicate in the explanations, for example:

• provisions of accounting policies that are necessary to explain the procedure for the formation of balance sheet and income statement indicators (what method of accounting for income and expenses the company uses; whether deferred income tax is taken into account along with current tax, facts of prospective changes in accounting policies or prospective restatements when correcting significant errors etc.);
• data on significant facts of economic life that are not disclosed by the balance sheet and financial performance statements. This may be information about significant transactions with owners (founders), such as accrual and payment of dividends, contributions to the authorized capital, etc.

Please note: small companies have the right, as before, to submit accounting (financial) statements in the usual forms. In this case, it is necessary to comply with the general requirements for accounting statements, which are established by PBU 4/99 “Accounting statements of an organization.” Submission of simplified reporting forms is a right, not an obligation of firms.

It is better for the organization to consolidate its decision in its accounting policies.

Example. Filling out the balance sheet

The LLC, registered in 2016, applies a simplified taxation system.
The indicators of the accounting registers as of December 31, 2016 are shown in the table.

Balances (Kt - credit, Dt - debit) on the accounting accounts as of December 31, 2016

Balance	Amount, rub.	Balance	Amount, rub.
Dt 01	600 000	Dt 58	150 000
Kt 02	200 000	Kt 60	150 000
Dt 04	100 000	Kt 62 (sub-account "Advances")	500 000
Kt 05	50 000
Dt 10	10 000	Kt 69	100 000
Dt 19	10 000	Kt 70	150 000
Dt 43	90 000	Kt 80	50 000
Dt 50	15 000	Kt 82	10 000
Dt 51	250 000	Kt 84	150 000

Based on the available data, the accountant compiled the balance sheet for 2016 in a simplified form:

Indicator name	Code	As of December 31, 2016	As of December 31, 2015	As of December 31, 2014
ASSETS
Tangible non-current assets	1150	400	-	-
Intangible, financial and other non-current assets	1170	200	-	-
Reserves	1210	100	-	-
Cash and cash equivalents	1250	265	-	-
Financial and other current assets	1260	10	-	-
BALANCE	1600	975	-	-
PASSIVE
Capital and reserves	1370	210	-	-
Long-term borrowed funds	1410	-	-	-
Other long-term liabilities	1450	-	-	-
Short-term borrowed funds	1510	-	-	-
Accounts payable	1520	765	-	-
Other current liabilities	1550	-	-	-
BALANCE	1700	975	-	-

Since the company was registered in 2016, in the last two columns of each balance sheet form there are dashes instead of indicators.

We will give explanations on filling out balance lines.

Assets

Indicator lines 1110 The accountant defined “intangible assets” as follows: the credit balance of account 05 is subtracted from the debit balance of account 04.

In total we get 50,000 rubles. (100,000 rub. - 50,000 rub.). All values ​​on the balance sheet are in whole thousands, so line 1110 shows 50.

Indicator lines 1150“Fixed assets” is defined as follows: debit balance of account 01 - credit balance of account 02. Result - 400,000 rubles. (600,000 rub. - 200,000 rub.). 400 is recorded in the balance sheet.

IN line 1170“Financial investments” the debit balance of the account is entered 58 - 150 thousand rubles. (that is, it is considered that all investments are long-term).

Total for summary line 1170: 200 thousand rubles. (50 thousand rubles (line 1110) + 150 thousand rubles (line 1170)).

Now it’s the turn of current assets.

The value of line 1210 “Inventories” is defined as follows: debit balance of account 10 + debit balance of account 43. The result is 100 thousand rubles. (10 thousand rubles + 90 thousand rubles).

Indicator lines 1220“Value added tax on acquired assets” is equal to the debit balance of account 19, therefore the accountant added 10 thousand rubles to the balance sheet.

Indicator lines 1250“Cash and cash equivalents” was found by adding the debit balance of account 50 and the debit balance of account 51. The result is 265 thousand rubles. (15 thousand rubles + 250 thousand rubles). The line contains 265.

The remaining lines of column 4 are filled with dashes.

Thus, in a simplified balance sheet:

The cost of fixed assets is 400 thousand rubles. The accountant reflected it under the item “Tangible non-current assets”. The specified line code is 1150.

Intangible assets (50 thousand rubles) are shown in the line “Intangible, financial and other non-current assets”. This also includes financial investments (the accountant considered that they are all long-term) in the amount of 150 thousand rubles. The final line indicator is 200 thousand rubles. (50 thousand rubles + 150 thousand rubles). Since the share of financial investments in the indicator is greater than the share of intangible assets, the line code is set to 1170 (for the indicator “Financial investments”).

The “Inventories” line contains the same indicator that the accountant calculated for the general balance sheet form, since the rules for calculating and filling out this line are the same. That is, 100 thousand rubles are reflected in this line. And the code was set to 1210.

The line “Cash and cash equivalents” includes only cash in the amount of 265 thousand rubles. The line code is 1250.

Of the current assets that were not reflected in the above balance sheet lines, the value added tax remained, so the accountant entered its amount (6 thousand rubles) in the line “Financial and other current assets” (line code - 1260).

The final indicator of the asset division (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1250 and 1260.

Passive

And now the balance sheet liability.

The authorized and reserve capital, as well as retained earnings, are reflected in one line “Capital and reserves”.

The line amount is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is assigned to the indicator that has the largest share in the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

A special line is allocated for it, in which the code 1520 is entered.

Amount - 765 thousand rubles. turned out like this:

credit balance of account 60 + credit balance of account 62 + credit balance of account 69 + credit balance of account 70. Result - 765 thousand rubles. (150 thousand rubles + 500 thousand rubles + 100 thousand rubles + 15 thousand rubles).

In the remaining lines of column 3 of the liability there are dashes, since there are no indicators to fill out. In column 2 it is permissible to do the same.

Or you can specify the code corresponding to the indicator, which is what the accountant did. The total indicator of the liability section (line 1700) is equal to the sum of lines 1370 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 975 thousand rubles.