Is there a balance? Balance in utility bills

Those citizens who carefully study the payment they receive for electricity often wonder what the balance in the receipt is. This column is not always clear to the average person. This article will help clarify all the unclear points about paying for electricity using this type of document.

What is the balance on an electricity bill?

As representatives of the relevant structures, who often receive similar questions from the population that does not fully understand, explain, in this case the balance is a value that was formed due to inaccurate calculations for services for the provision of electricity. It represents the resulting difference between accruals and actual payment, taking into account recalculations. Thus, the answer to the question of what the balance in the receipt for electricity means is as follows: it is a reflection of the fact that there is either a debt or an overpayment for payment for electricity. In the first case, the value of this balance is a positive value, and in the second - negative, with a minus sign.

When calculating the value of this indicator, the values reflected in column number five in the received receipt are taken into account.

Why is the balance included on the receipt?

If you found this indicator in the received document and wondered what the balance is on the utility receipt, then you obviously thought about why it appeared. There are several reasons that can become the basis for reflecting such a balance, including the following:

the presence of debt for past periods during which payment for electricity was not received in full;
untimely receipt of payment for the previous period, as a result of which it was not recorded in the generated notice, which was reflected in the form of debt;
the absence of actual instrument readings, as a result of which the calculation was made based on the average monthly cost.

If payment for electricity was made last month, this fact should be noted on the invoice received. For this purpose, a column is used, which is called “amount other than total”. It indicates necessary information. In this case, you only need to pay the amount that is reflected in the accruals for the current month.

It should be noted that the deadlines for submitting readings from meters installed by consumers are scheduled for a certain period of time: from the 23rd to the 26th of each month.

It is very important to adhere to them. This condition is easily met, since there are many options for how you can send your information to the relevant institution. Suitable for these purposes is the use personal account payer, calling hot phone numbers, which are usually toll-free, sending a message to email, as well as directly when making payment for services at any bank branch or post office.

In the field accounting With the help of balances, specialists reflect the state of finances of a company as of a certain date. The main purpose of this term is to show the difference between the amounts that were credited to the company’s accounts and those that were written off from its accounts. In other words, it is the numerical value of the difference between the income and expenses of the company in question.

To calculate such a digital value, qualified specialists use a specific document - a balance sheet. Such a statement should record all transactions (both financial and business) for the time period for which the calculations are made.

Accounting terminology: what is a balance

In order to better understand what a balance is, let's look at a simple example of how to calculate it. Let's take the "Materials" account. At the beginning of the month there were 1000 meters of fabric (opening balance). During the billing period, another 200 meters were purchased and 600 were sold. At the end of the month, the transactions on this account were summed up. The final balance was: 1000 + 200 - 600 = 600 meters. Since this account is active, the debit exceeds the credit, it will be a debit.

In accounting, one of the most important and frequently used terms is “balance”. Its significance is well known to specialists in this field. For people who are far from accounting, the word is familiar very superficially and, as a rule, they associate it with some kind of difference. IN in a general sense this is the difference that arises between funds received and spent for a certain period. However, for an economist and accountant, the concept is much deeper and broader. What is a balance and what is its significance for accounting for financial flows in an organization? This article will answer this question.

What is the trade balance in accounting and how to calculate it

In accounting and economics, accuracy and understanding of basic processes are very important. Any mistake can be fatal. For this reason, accounting professionals must clearly understand what a balance is and what it can look like. The concept of balance is usually divided into incoming and outgoing. The first is understood as what arose during the analysis of account movements for the last analyzed period and at the beginning of a certain period.

Beginners in accounting and economics often wonder what a balance is and what an active and passive balance is. The first refers to the excess of exports over imports. As for the passive balance, this term refers to the excess of imports over exports. You can often hear about the net balance, which is a situation where exports and imports are equal.

The balance is the difference between the amount of money that the electricity consumer paid and that was charged by the energy service. If the “balance” value is zero, this means that the consumer has overpaid. Such situations are rare, but if a zero value is detected, the likelihood of overpayment can be assumed.

Such a word as balance has been known to every person for a long time, and it is associated directly with accounting, foreign trade and economics. The word balance can be found on a utility bill. Few people know what meaning this word carries, so it’s time to find out the details.

What is a balance on a receipt?

If payment for electricity was made last month, this fact should be noted on the invoice received. For this purpose, a column is used, which is called “amount other than total”. It contains the necessary information. In this case, you only need to pay the amount that is reflected in the accruals for the current month.

Balance in utility bills

Every month it is recommended to take readings from metering devices and submit this information to the relevant institutions. This can also be done in the online account of the bank, which is most preferable to the citizen. Often, if a citizen simply forgets about the payment deadlines, a notification from mobile banking saves him from this oversight.

Section 7 of the RF Housing Code;
Decree of the President of the Russian Federation “On federal standards for payment of residential premises and utilities;
Decree of the Government of the Russian Federation “On the provision of utility services to owners and users of premises of apartment buildings and residential buildings.”

About new payments for apartments

— There is a subsection in the receipts: opening balance for personal account. What is it?
— In relation to the personal account of a residential premises, the balance (balance) is the difference between the accrued and paid amounts. The opening balance is the balance cash on the personal account on the first day of the month. The balance (remainder) can be either positive (overpayment on the personal account) or negative (there is an unpaid amount on the personal account). It should be noted that a negative balance on a personal account is not always a debt. In accordance with the Housing Code of the Russian Federation, consumers are required to pay for housing and communal services by the 10th day of the month following the month spent (I note that payment for January receipts has been shifted to February 25). In this regard, the opening balance (balance) will be a debt only after the 10th day of the month (in the current February after the 25th day).

People often ask why open an account for social payments, because we have, for example, a savings book or other bank account. Opening such a special account is mandatory: it is impossible to withdraw money from it. The funds received for it have a specific purpose and are intended only for the payment of housing and communal services.

What is Balance on a utility receipt?

If a certain amount is indicated in the balance clause on the receipt, it means that you have underpaid something or there is an extra balance that will be taken into account the next time you pay public utilities. If the balance is zero, then there is no balance on debt, which is usually the most convenient thing.

Our receipts are written a little differently and there is no balance column there. But as an accountant, I would venture to assume that the balance column takes into account the balance carried over from last month for unpaid housing and communal services or the total amount payable, including the amount accrued for the month + the carry-over balance. You need to see the receipt.

LLC Saratov Municipal Electric Networks Enterprise

Option 1. You make a request to call the controller using:
− call SPGES LLC on the multi-channel phone number 24–76–76 (or district office numbers),
− filling special form on our website in the section Electronic services/Call a controller,
− personal visit to the central office (Beloglinskaya, 40).

When using any of the above methods of settlements with SPGES, it is necessary to reconcile the calculations once a year in order to avoid the formation of large debts due to incorrect payment (if, for example, you did not learn about changes in tariffs or consumption standards in a timely manner). Pre-registration for reconciliation of accounts is carried out at all our branches.

Answers to frequently asked questions

Develop a scheme electrical networks apartments with separation of power supply of residential premises and places public use.
Coordinate the diagram of the apartment's electrical networks and electricity metering with:
- CJSC Balashikha Electric Network (CJSC BELS)
- CJSC Elektrosetexploitation (CJSC ELEX)
- housing organization operating intra-house networks and participating in the transfer process electrical energy from the network company’s area of responsibility to the subscriber’s electrical installation.
Reconstruct the apartment's electrical networks by dividing the power supply for residential premises and common areas to different owners.
Install a digital electricity meter with a verification period of no more than 12 months.
Present for inspection the installed electricity metering system for commissioning official energy sales company (Energosbyt-BAREZH LLC) and an organization operating in-house equipment.
Conclude a power supply agreement with Balashikha Electric Network CJSC.

The resumption of electricity services is carried out after repayment of the debt for electricity. At the same time, payment of expenses when connecting an apartment by a team of electricians in accordance with the calculation approved by the administration is 1867 rubles. 00 kopecks, the cost of work involving a car lift is 4536 rubles. 00 kopecks; remote connection/disconnection of subscribers of the ASKUE system - 195 rubles. 00 kopecks; changing the tariff plan at the request of the subscriber - 195 rub. 00 kopecks.

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Balance (balance)- this is the difference between income and expenses for a certain period of time.

A positive balance means an excess of revenues over expenses, and a negative balance means the opposite.

Accounting balance

Balance in accounting- account balance, the difference between the sum of the debit and credit entries of the accounts:

The debit balance (debit is greater than credit) reflects the state of this type household assets on a certain date and is shown in the asset balance sheet.

The credit balance (credit greater than debit) reflects the state of sources of economic funds and is shown in liabilities.

If an account has no balance (the balance is zero), then such an account is called closed.

In accounting, some accounts may have both a debit and a credit balance at the same time.

When analyzing an accounting account for a certain period of time, for example - last month, highlight:

Initial balance (incoming) - account balance at the beginning of the period. Calculated based on previous transactions.

Debit and credit turnover for the period - calculated on the basis of transactions only for the period under review.

Balance for a period is the total result of operations for the period under review.

Final balance (outgoing) - account balance at the end of the period. Usually calculated as arithmetic sum opening balance and turnover for the period.

Balance in foreign trade relations

When characterizing foreign trade relations, they often consider the amount of exports and imports, receipts from abroad and payments abroad for a certain period, for example, a year.

In this case, the balance of trade and the balance of payments are distinguished.

Trade balance

The basis of foreign trade is export and import. The difference between these values for a certain period is called the trade balance.

In this case, the trade balance can be negative or positive.

A positive trade balance means an excess of exports over imports (the country sells more than it buys).

A negative trade balance means an excess of imports over exports (a country buys more than it sells).

The situation of imports exceeding exports (negative trade balance) is considered negative, since as a result of such a policy the country is filled with foreign goods, which causes domestic producers to suffer, and money is taken out of the country abroad.

Balance of payments balance

In relations between states there are always cash settlements.

The balance of payments is the difference between receipts from abroad and payments abroad.

The balance of payments can also have a positive or negative value.

A positive balance of payments means the excess of all payments coming into a country from abroad over payments from a given country to another country.

A negative balance of payments means the excess of payments from a country over payments to the country.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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In accounting, one of the most important and frequently used terms is “balance”. Its significance is well known to specialists in this field. For people who are far from accounting, the word is familiar very superficially and, as a rule, they associate it with some kind of difference. In a general sense, this is the difference that arises between funds received and spent over a certain period. However, for an economist and accountant, the concept is much deeper and broader. What is a balance and what is its significance for accounting for financial flows in an organization? This article will answer this question.

Origin and meaning of the term

The word itself came into our speech from Italian language and is literally translated as “remainder,” “reckoning,” or “settlement.” They learned about what a balance in accounting is back in the nineteenth century. It was then that the word began to be used as a term denoting the balance of funds in accounting accounts. Its meaning has not changed to this day. Although it has become more widely used in speech. If previously it was used only in one case - to indicate the difference between the debit and credit of accounts, then since the beginning of the twentieth century its use has gone beyond the scope of accounting. Today the word is also used in a figurative sense, present in the terminology of foreign trade relations.

Accounting balance

Despite the widespread use of the term in modern speech, its main purpose remains unchanged. It is used by accountants when maintaining records at an enterprise and reflects the difference in amounts recorded in the debit and credit of accounts. To understand the concept, it is important to understand

A balance can be formed on both sides of the account - left and right. The first is a debit and shows income, if it is, and expense, if it is passive. The second side - credit - has the opposite meaning. On each account, a difference is formed between them, called the “balance”. If the debit is greater than the credit, then it is considered a debit and is shown in the active part of the balance sheet. If less - credit (reflected in liability). Some accounts have both types at the same time. In addition, the account balance may turn out to be zero, then they say that it is closed. In addition to debit and credit, there are other types of balances. Let's consider them further.

Types of balances in accounting

IN accounting practice There are several types of balances, namely:

debit and credit;
active and passive;
initial and final.

We have already considered the first two types. As for the surplus, it arises when the funds received by the organization exceed the expenses incurred by it. In the opposite situation, when income is less than actual costs, a passive balance is formed. Despite the fact that the difference can be either positive or negative, it is always written with a plus sign. This is due to the fact that when accounting for economic assets, the principle of double entry is used: on the one hand, those transactions that led to an increase in material assets are taken into account, on the other, to a decrease.

Now let's figure out what the opening balance and the ending balance are. The fact is that the analysis of transactions in accounting is carried out for a certain period (for example, a month). At the end of it, the account is closed, and the debit and credit indicators are calculated, the difference of which is carried over to the next month. The balance at the beginning of the period, calculated on the basis of previous transactions, is called the opening balance. It is easy to guess what the ending balance is. This is the account balance at the end of the period. It is defined as the sum of the opening balance and turnover for the period under review.

Calculation example

In order to better understand what a balance is, let's look at a simple example of how to calculate it. Let's take the "Materials" account. At the beginning of the month there were 1000 meters of fabric (opening balance). During the billing period, another 200 meters were purchased and 600 were sold. At the end of the month, the total of transactions on this account was summed up. The final balance was: 1000 + 200 - 600 = 600 meters. Since this account is active, the debit exceeds the credit, it will be a debit.

Let's assume that in the same month you have a debt for fabric in the amount of 5 thousand rubles. For accounting we use the passive account "Settlements with suppliers". You gave him 4 thousand and received 2 thousand from him according to the invoice. At the end of the month, the accountant calculated the balance: 5 - 4 + 2 = 3 thousand rubles. Since the account is passive, the balance will be a credit one.

Foreign trade relations

This area of economics also uses the Italian word for difference. What is the balance in international trade? There are at least two types of it: the trade balance and the balance of payments. Let's look at what these concepts mean.

Trade balance

The basis of foreign trade is export and import. The difference between these values over a certain period is called. It can be either positive (when exports exceed imports, that is, the country sells more than it buys) or negative (when the opposite trend is observed). All over the world, the situation of imports exceeding exports (negative trade balance) is considered negative. This is explained simply: as a result of such a policy, the country is flooded with foreign goods, which is why domestic producers suffer, and money “flows” abroad. The recommendations even contain special references to the need to maintain a positive trade balance, and this provision is often one of mandatory conditions issuing loans to states. However, in America, for example, the opposite situation is observed. Over the course of several recent years imports of goods dominate in this country, and the negative balance reaches tens of billions of dollars. At the same time, the living conditions of the US population can be envied by residents of many countries that are only striving for such well-being.

Balance of payments

In relations between states there are always monetary transactions. The difference between receipts from abroad and payments to other countries is called the balance. It is positive if more comes in than goes out, and negative if the situation is the opposite. In the latter case, there is a decrease in the country's foreign exchange reserves (if settlements are made in a currency, for example, euros or dollars). To make up for the shortage, it becomes necessary to sell domestic goods for foreign currency. You can also top up your account using stabilization loans.

Balance in housing and communal services payment receipts

Since the beginning of 2012, receipts have become more detailed. On the one hand, this is a positive trend, but on the other, citizens have many questions about its content. For example, many people are interested in what the balance on a receipt is. This column shows the personal account balance at the beginning current month. If the value is positive, then there is an overpayment for housing and communal services, but if it is negative, then a debt has arisen. Moreover, it is considered as such only after the 10th day of the month following the billing month (it is during this time that residents are required to pay for utilities). Thus, ordinary citizens were faced with the concept of "balance" in everyday life. In this case, it is considered as the opening balance on the personal account of their residential premises.

Conclusion

In the article, we examined in detail the question of what a balance is, what it is and in what areas it is used. Most widely this concept used in accounting when analyzing transactions involving the receipt and expenditure of funds in an organization. However, it is also used in other areas, including foreign trade and even the housing and communal services sector.

In accounting, just like in mathematics, accuracy plays a big role. There can be no conventions here. At the same time, one of the most meaningful terms many experts call it a balance. We propose to find out what a balance is, whether there is a balance in the economy, and what is commonly understood as a trade balance.

What is a balance in accounting?

Back in the 19th century it was known what a balance was. In those days, the word began to be used as a term calling the balance of funds on all accounts. The meaning remains unchanged today. However, it has now acquired a wider meaning. Previously, it was customary to use it exclusively to indicate the difference between the debit and credit of accounts. Since the 20th century, the use of the term has been able to extend beyond accounting.

This term in accounting is one of the most significant terms. Experts in this field are very well aware of its importance. The balance of payments is the difference arising between the funds spent and received for certain time. For specialists, this concept is broader. The balance is divided as follows:

debit;
credit;
for the period;
outgoing;
incoming.

What is an opening balance?

In accounting, it is important to know not only what the term balance itself means, but also what is commonly understood by such terms as incoming and outgoing balance. There is a significant difference between the opening and closing balances, which every accounting professional should definitely see. The closing balance, or, as it is often called, the closing balance, is the account balance at the end of the period. It is usually calculated as the sum of the opening balance and all turnover for the period.

What is an opening balance?

Active and passive trade balance

Balance of payments surplus

Accountants call the balance of payments a certain result, which is reflected in the final line of a certain balance sheet of the country, which is presented in the form of a reminder balance sheet document. It shows both income and expense transactions states. The balance of payments is divided into active (positive) and passive (negative). The active balance is the balance between the current transactions account and the balance of the funds flow account.

Passive balance of the balance of payments

A negative or, as it is often called, a passive balance does not always indicate a crisis in the state’s balance of payments, since it can often be covered through the movement of entrepreneurial capital. This can be when the country has a normal investment climate for both foreign and domestic entrepreneurs. We can say that a crisis exists if a significant negative balance is regularly covered by foreign exchange and gold reserves.

How to calculate balance?

Not only accountants, but sometimes even ordinary citizens need to understand how to correctly find out the value of the balance. An example of such a situation where it is important to know about its indicator may be the need to calculate it in a receipt for utilities. Accuracy and certain knowledge are important here. However, not every novice accounting specialist knows how to calculate the balance. It is important to know the main points:

To calculate this value by material resources it is necessary to add up all the money received for a certain time and expenses for a given period. In this case, you need to calculate the difference between 2 numbers, which will be the balance.
There are formulas with which you can calculate the balance of passive and active accounts:

by debit = initial balance + debit turnover – credit turnover;
by credit = initial balance + credit turnover – debit turnover. This difference is considered very convenient when drawing up reconciliation reports.

What is a balance on a receipt?

Some aspects in accounting should be known not only to specialists, but also ordinary people. Sometimes even when paying for utilities, a lot of questions and misunderstandings arise, since it is difficult to understand accounting terms. One of them is considered to be the balance. For some it is a clear and simple term, but for others it has a new meaning. To modern man It is important to understand what a balance is in a housing and communal services receipt.

This value can show the personal account balance at the beginning of this month. And when the value is positive, this indicates an overpayment for utilities. When the number is negative, there are definitely debts. Moreover, this is usually considered after the tenth day of the month following the settlement month. We can say that the balance is considered as an opening balance on the personal account of the residential premises.