Forms of accounting financial statements. Financial statements. An example of filling out a balance sheet in a general and simplified form

The composition of the financial statements

Law 402-F3 regulates not only the requirements for accounting documentation, but also regulates what the reporting for the year should consist of. Moreover, it does not standardize the forms of submitted documents; this task is ensured by Order No. 66n of the Ministry of Finance. It is he who fixed the standard forms and formats of documentation, as well as their transformations, which are allowed with independent revision.

The annual financial statements consist of the following documents:

1. Form 1 - Balance sheet;
2. Form 2 - Statement of financial result (profit and loss);
3. Form 3 - Statement of changes in equity;
4. Form 4 - DDS Report;
5. Form 5 - Appendix to the balance sheet;
6. Form 6 - Targeted funding report.

Other types of documents may also be included in the structure of the reporting package, and the enterprise chooses how to detail them on its own. Moreover, the legislation establishes that the main documents can be supplemented by applications, both in tabular and in text display format. An example of such a document is an explanatory note to the balance sheet.

It is worth emphasizing that if an enterprise has been audited, then its act of conclusion will be attached to the general package of financial statements.

Reporting

Considering in more detail the procedure for compiling and submitting, it can be indicated that there are two types of financial statements.

The first is the annual report. It is formed for a period of one calendar year and covers the period from January 1 to December 31 of the year under study. The above type of reporting is submitted to the statistical authorities, but first to the tax authorities. The enterprise undertakes to give such reporting to interested parties for consideration if this occurs in a legal manner. Thus, co-founders of the enterprise, its shareholders and other persons can be considered as these interested parties.

It is characteristic that, if necessary, provide them with annual reporting documents, according to the norms, the enterprise must provide each of the participants in the consideration with its own copy of the reporting package.

Reporting for the year is submitted more than 60, but less than 90 days after the end of the year under study. In the event that the last day allowed for filing was a weekend, the delivery takes place on the next business day.

Interim financial statements may be submitted by the enterprise for a quarterly, semi-annual, or 9 months, depending on which period interested parties need to view. After all, it is at their request that this type of reporting is compiled, since it is not submitted to state structures.

Legal installations

The laws of the Federation, or rather No. 402-F3, establish that in order to regulate the conduct of accounting processes, it is necessary to use the standardization of federal and industry types, the detailed development of which is planned for 2017-2018, but for now they are not available, legal recommendations regarding accounting are used, and additionally standards which can be set by the organization itself. Standards are documents that recommend the correct execution of accounting components, and present a summary of reporting standards.

Law No. 402-F3 imposes similar requirements on the composition of the accounting financial statements of firms:

Reliability of displaying the economic situation on the reporting date and for the annual period under study;
Transparency of all financial manipulations of the object of activity;
Drawing up on the basis of accounting type documentation and standardized documents;
In order to guarantee consistency with reality, inventory studies should be carried out, in particular, before the submission of annual reporting packages;
Full compliance with the normative and regulatory instructions governing accounting reporting;
The usefulness of displaying the financial condition of the object, for making economically important conclusions;
The materiality of the information disclosed in the structure of the reports;
Neutrality of registration of accounting documents and provision of indicators;
Compliance of the reporting with the forms established by the legislation on it.

The value of reporting

Accounting reports are prepared not only for state bodies. They need it in order to have an idea about the profitability of the operation of this enterprise and the correctness of its calculation of tax amounts. It is much more important to use the accounting financial statements for the founders themselves. After all, its qualitative and detailed analysis will allow not only to establish the profitability of the enterprise and its financial condition, but also to calculate the moves for the future and create a strategy to improve development and increase the profit received from it.

So, financial statements can be annual and interim. Depending on the period that the accountant sets himself as a goal to display, or the appointment for whom these reports are prepared. The compilation process is carried out on the basis of accounting, which is maintained all the time in which the enterprise operates.

Accounting financial statements in 2017

1. according to general rules, as ordinary legal entities;
2. according to simplified rules.

Of course, the vast majority of small businesses prepare financial statements according to the second option.

However, it is important to understand who the law refers to as small businesses, whose financial statements in 2017 can be generated in a simplified way. The criteria are named in article 4 of the Law on the development of small and medium-sized businesses No. 209-FZ. In addition, the corresponding register is maintained by the tax service of Russia on its official website.

They are not entitled to prepare simplified reporting (part 5 of article 6 of the Law on Accounting No. 402-FZ):

Mandatory audited small businesses;
cooperatives: housing, housing construction, credit and consumer;
legal advice, etc.

Note that the ability to fill out simplified forms of accounting (financial) statements by small businesses does not depend on the tax regime or their combination. This can be a general system, and simplified, and UTII.

By virtue of the law, the simplified financial statements of small businesses for 2017 include:

Keep in mind: small businesses in 2017 and earlier are not required to attach any written explanations to the samples of financial statements prepared for submission. The law exempts from this obligation.

Forms of financial statements of small businesses

Each form of financial statements of small businesses for 2017 was approved by order of the Ministry of Finance of Russia No. 66n. He also fixed the extended reporting forms for companies that do not fall under the criteria of small business.

Please note: 0710096 - CND code for the financial statements of small businesses for 2017. It is desirable to know it, so as not to be confused with reporting in a general manner.

We also draw your special attention to the fact that the financial statements of small businesses with KND 0710098 are outdated! It was used for reporting periods up to 2017.

Key features of the forms of accounting (financial) reporting of small businesses are enshrined in paragraph 6 of the order of the Ministry of Finance No. 66n.

The simplification itself is as follows:

Another feature of the use of financial statements by small businesses concerns:

Statement of changes in equity;
Cash flow report.

The Ministry of Finance of the Russian Federation proceeds from the fact that the representative of a small business decides whether to include these reports in the final package.

He must weigh everything and understand whether it is necessary to provide additional information, which in 2017 will be extremely important for an objective assessment:

The economic situation of the company;
her financial achievements.

Thus, how much the simplified accounting (financial) statements will be cut, small businesses decide on their own based on:

Specifics (spheres) of their activities;
capital structures;
cash flows through the firm.

Forms of financial statements 2017

Financial statements contain information about the property and financial position of the company based on the results of a particular year.

Based on these data, in particular:

The degree of solvency of the company and its business activity is analyzed in order to provide loans and credits;
statistical reporting is compiled for the purpose of macroeconomic planning;
internal indicators of economic activity are planned;
Weaknesses and strengths in the company's activities are analyzed and measures are developed to eliminate weaknesses.

In other words, financial statements are a serious source of information. 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 financial statements are a register in which information is collected that reflects liabilities, turnover, fixed and working capital, financial results, the amount of cash and non-cash funds, and much more.

To generate each of the indicators, you need:

Reflecting it according to the norms, which are approved by the current legislation for a particular area of ​​​​accounting and are enshrined in the Accounting Policy. In accounting, these regulations are called Accounting Regulations (according to the text - PBU);
transaction documentation. Moreover, both incoming primary documents and documents of registration and internal movement are required;
continuity of the accounting process;
correct reflection on accounting accounts in accordance with the current Chart of Accounts.

And to reflect these indicators in the reporting, it is necessary to comply with other requirements that have been approved, in particular:

1. Order of the Ministry of Finance of the Russian Federation PBU No. 4/99 "Accounting statements of the organization", No. 43. This document sets out the basic rules for reporting - the composition and requirements for filling it out, the rules for evaluating articles for filling it out, the interim and public reporting, and much more;
2. Order of the Ministry of Finance of Russia "On the forms of financial statements of organizations", No. 66n. This normative act approves all forms of reporting, including for small enterprises;
3. Federal Law "On Accounting", No. 402-FZ. This law has articles 13-18, which set out the general requirements for the formation and submission of reports.

Guided by these regulations, prepare reports for delivery. However, there are a number of documents of the Ministry of Finance of the Russian Federation that will be needed when compiling reports:

These documents help organize simplified accounting, on the basis of which small businesses can generate reports according to the simplified version.

Simplified and standard financial statements include:

1. Balance. This is the main form in which the entire property and financial position of the company is presented in the form of balances for items grouped according to aggregated characteristics, for example, “Accounts receivable”, “Cash”, etc. The balance sheet is drawn up reflecting balances for a maximum of 3 years. Newly created organizations submit reports based on the results of their first year of operation, putting down indicators only for the reporting period;
2. Report on financial results. This is another main form, which is handed over both with the simplified version of reporting and with the standard one. It includes data for 2 years. Reflects the procedure for the formation of net profit for distribution between the founders or to replenish the capital of the company, and the formation of income tax. In addition, this report allows you to track at what stage the loss occurred (if any), i.e. by the main activity or as a result of other operations.

These two forms differ in the content of indicators in the simplified and standard version of reporting: all indicators in the simplified forms are grouped more strongly. For example, in the simplified income statement, there is no such detailing of expenses and interim profit indicators, which is present in the standard form.

In addition to this set of reports, a report on the intended use of funds is generated regardless of the accounting option. It is filled in when the enterprise received budget subsidies and other targeted contributions. Moreover, if there was no such funding, you do not need to submit a report, even zero!

And the following forms must be submitted, but only as part of a standard reporting set:

Statement of changes in equity. This is actually an explanation for the two main forms - the balance sheet and the financial report. This form reflects in more detail information on authorized, additional, reserve capital, on the level of retained earnings or uncovered loss, etc.; the sources of capital formation and the reasons for their decrease are indicated. Compiled with a reflection of balances for 3 years;
cash flow statement. 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 their current availability. This report characterizes the changes in the financial condition of the company, detailing the following areas of its activity: investment, current and financial;
explanatory note. It is a mandatory element of reporting and contains separate excerpts from the accounting policy and information that allows you to evaluate the performance of the company, reflected in other reporting forms. In particular, this may be data on the initial cost of fixed assets, their depreciation periods, availability of loans and repayment periods, etc.
audit report. It is issued if the enterprise is subject to mandatory audit.

But when generating reports, it is necessary to ensure not only the correct grouping of indicators by articles, but also the correct design of the Reports themselves.

For all reporting forms, there are general rules for their preparation:

1. reporting is filled out on the basis of the results of activities not only of the company, but also of all its divisions;
2. all indicators are formed according to the rules adopted in the Accounting Policy;
3. Articles are evaluated only in rubles. If there are indicators expressed in foreign currency, they must be recalculated into rubles at the exchange rate in force at the time of such recalculation;
4. if this is not provided for by the form, then the offset between its indicators is not allowed;
5. When forming report indicators, the continuity of application of the provisions of the Accounting Policy on accounting must be observed in order to ensure the reliability of reporting; 6. if some indicators are missing in the reporting, then dashes are put in the lines intended for their reflection;
7. line codes for reporting are presented in the Order of the Ministry of Finance of Russia No. 66 n. If, when compiling simplified reporting, there are aggregated indicators for individual lines, then the line code is determined by the indicator that has the largest share in this mass of aggregated indicators;
8. reporting is signed by the chief accountant and the head of the company. In the absence of a chief accountant in the state - the person who is entrusted with the responsibility for accounting and reporting.

Reporting

Reporting is submitted for the past year, lasting from January 01 to December 31 inclusive. But if the company registered after January 1st, it will report for the period that starts from the moment of its registration and ends on December 31st of the year of registration. However, this does not apply to those firms that opened after September 30: their reporting year is extended until the following year, until December 31.

Reporting must be submitted within 3 months from the beginning of the year following the reporting one, but no later than March 30th.

One copy of the balance sheet goes to the territorial body of state statistics, and the other to the tax structure. At the same time, on the balance sheet submitted to the tax authority, there should be a mark from the state statistics authority.

You can submit the balance sheet both on paper and in electronic format via the Internet. But, if the company did not have any activity for the current period, as well as no operations, it will still have to submit zero reporting, which will reflect only the authorized capital and the asset object that came as a contribution from the founders.

Simplified financial statements in 2017

For small businesses, there are a number of features for the preparation of the annual report. In particular, simplified accounting financial statements (KND 0710096) were approved especially for them by order of the Ministry of Finance No. 66n. The terms 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 give explanations. Let's take a closer look at the simplified financial statements - who submits the annual report in this form and what exceptions exist.

Who is considered a small business

To begin with, we will find out who is entitled to such a privilege provided for by Federal Law No. 402-FZ “On Accounting”, namely, we will understand who can be considered representatives of small businesses. The criteria for attributing organizations and individual entrepreneurs to this category are spelled out in the current version of the Federal Law N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." Since August 1, 2016, changes have been made to this document, which must be taken into account when determining the category of a company. Although the conditions have become less stringent than they were before.

So, in 2017, organizations with:

1. the average number of employees does not exceed 100 people, inclusive (how to correctly calculate employees is described in the order of Rosstat N 739). A micro-enterprise cannot employ more than 15 people;
2. the amount of income from doing business 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 fixed assets and intangible assets of the organization. It is possible to calculate this indicator only on the basis of accounting data.
3. 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 - 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 Federal Law N 244-FZ "On the Skolkovo Innovation Center", and other companies included in the "List of Legal Entities Providing State Support for Innovation Activities in the Forms Established Federal Law "On Science and State Scientific and Technical Policy", approved by the order of the Government of the Russian Federation N 1459-r.

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

Exceptions to the rules

The procedure for those for whom simplified accounting and simplified accounting financial statements (KND 0710096) is 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 are eligible. So, paragraph 4 of Article 6 of Law N 402-FZ contains a closed list of legal entities that are required to keep complete records, which means that they must submit an annual report in full.

These include:

Housing and housing-construction cooperatives;
microfinance organizations;
credit consumer cooperatives;
notary chambers;
lawyer consulting;
bar associations;
law firms;
public sector organizations;
political parties;
non-profit organizations that are included in the register provided for in clause 10 of Article 13.1 of Federal Law No. 7-FZ "On Non-Profit Organizations" as foreign agents.

If an organization is a small business by all criteria, but is an MFI, a consumer cooperative or a law office, simplified financial statements are not for it, all reports will have to be submitted in full.

Simplified Financial Statements - 2017

Legislators have long promised to develop a special federal standard for simplified accounting for small businesses.

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 is regulated by:

Federal Law N 402-FZ "On Accounting";
Regulation on accounting "Accounting statements of the organization" PBU 4/99, approved by order of the Ministry of Finance of Russia N 43n;
Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia N 34n;
Order of the Ministry of Finance of Russia N 66n "On the forms of financial statements of organizations";
other applicable regulatory documents on accounting.

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

Simplified accounting financial statements for 2017 are drawn up in accordance with the procedure set out in the information of the Ministry of Finance N 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 SE can independently develop a report form using simplified forms of the balance sheet and income statement. However, a simplified form of the income statement and balance sheet must be submitted on the approved form.

Small businesses have the right to disclose less information in the annual report compared to other organizations. So, the balance sheet asset of a small business consists of one section instead of two, it needs to reflect only five indicators plus the sixth total. In the liabilities side of the balance - one section of the six indicators plus the seventh total. By virtue of Law N 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 amount of the line.

In addition, when filling out the line “Tangible non-current assets”, it is necessary to include data on debit balances on accounts 01, 03, 07, 08 (with the exception of sub-accounts 08-5 and 08-8), 15 and 60, and also indicate the balance on account 16 and credit balance on account 02. Filling in the line “Intangible, financial and other non-current assets”, it is necessary to include debit balances on accounts 04, 58, 97, as well as subaccounts 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 Small Business Income Statement has only seven lines instead of the usual eighteen, and there is no "Reference Data" section at all. An entity may choose not to disclose related party data in its financial statements and may not present information on its segments. Any accounting events should be reflected in the report only from the requirement of rationality, as prescribed by paragraph 19.4 of the Information of the Ministry of Finance. In accordance with this document, when preparing financial statements by a small business entity, it is necessary to proceed from the fact that the financial statements should give 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 a sample of how the simplified accounting financial statements (KND 0710096) should look like, the form of which can be downloaded at the end of the article, we took the conditional Example LLC. The company applies a simplified taxation system "income" with a tax rate of 6%. She is in the appraisal business. It has no intangible, financial and other current and non-current assets. The accounting policy of the organization provides that revenue is determined as money is received from buyers, and expenses are recognized as they are paid and are attributed to the decrease in the financial result of the current period, as provided for in PBU 1/2008 and PBU 10/99.

Deadline for submission and liability for non-provision

The deadline for submission of the accounting report for 2017 for small businesses and all other business entities is March 31, 2017. 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 non-submitted document, the legal entity will be fined 200 rubles, and its officials - in the amount of 300 to 500 rubles. In addition, the sanctions of Article 19.7 of the Code of Administrative Offenses of the Russian Federation, which provides for administrative liability for being late with statistical reporting, will be applied. A fine under this article for an official can be up to 5 thousand rubles.

International Financial Reporting Standards 2017

What are International Standards on Auditing?

Uniform rules for conducting audit activities are recorded in the International Auditing Standards (ISA). Their writing, introduction and distribution are carried out by separate groups of accountants, who are united in a kind of federation. Her mission is to shape and improve the accounting profession so that it can provide the highest level of service while respecting the public interest. Now it consists of 153 organizations in 113 countries of the world, including Russia.

When will Russia be able to switch to international standards?

Previously, the transition to ISA was planned to be implemented in 2018. But more recently, the director of the accounting adjustment department Shneidman L.Z. announced a possible transition to ISA from January 1, 2017. He also said that already in the second half of 2016, Russia will recognize international norms, so by 2017 it will be able to fully study them and prepare for the transition.

In the near future, the organization and development of laws that will be able to regulate the applicability of international designs will be completed. Recognition will begin immediately after acceptance. State norms were created similar to international ones. There are two ways to implement these templates. The first of them provides for their approval by the country as mandatory. So did many countries. The second method involves the development of their own documents, which would fully take into account the requests of the ISA.

A complete transition to global standards is being implemented in accordance with Article 7, Clause 1 of the Law “On Auditing”. Currently, specialists are translating ISA into Russian.

If you believe the law, Russia should recognize the global norms in the first half of 2017, in which case they may become mandatory from the beginning of 2018. But the same Shneidman reports that these deadlines may move back one year. He also talks about the improvement of audit services after the transition to ISA.

In this regard, the head of the UIA has already visited Russia and held an introductory lecture on the topic of key features of world standards. The main change for Russian auditors will be a new form of audit conclusion. A place for it will be allocated on the same page as the standard text.

Also, lately, investors have complained that there is little information in the audit findings. According to the ISA, each auditor will evaluate not only the financial statements, but also look at the activities of the company as a whole. At the same time, if at any point in the work of the company the auditor sees risks, he will be able to examine them more carefully and write about it in his conclusions.

Features of international norms consist of four main parts:

Main provisions (validity, legitimate views and necessary conditions, representing a single base of standards for audit work; they are necessary for auditors to draw conclusions in cases where certain standards cannot be applied);
uniform templates (specific properties and skill levels that the auditor must possess in order to masterfully do his job);
recommendations for using common templates;
chapters that talk about the essence of templates.

All rules are divided into four groups:

1. General samples. Audits can only be carried out by people who have undergone special training and experience in this area. All approaches to various issues should be independent and independent of others. The inspection report must be well-formed.
2. Working samples. All work is planned in advance. Before drawing up a plan, it is necessary to obtain as much information as possible about the audit object. All data obtained during the verification must be carefully checked.
3. Reporting standards. These are documents that describe the results of the check. The outputs should indicate whether the documentation provided complies with generally accepted accounting principles. The conclusion should be drawn up taking into account reliable information about the financial condition of the audited object.
4. Other standards.

Thus, in Russia there is a need to switch to global auditing standards, if only in order to be in commonwealth with the developed countries of the world, which maintain documentation in accordance with uniform standards.

Deadlines for submission of financial statements in 2017

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid tax amount, but not more than 30% of the unpaid tax amount on the declaration and not less than 1000 rubles.

For violation of the deadlines for submitting the company's declaration, the head or chief accountant will be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by officials of the tax authorities (clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for filing reports and paying taxes. Organizations on the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds:

*If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Financial statements in 2017 in the Federal Tax Service and Rosstat:

** If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Deadlines for reporting LLC on the simplified tax system in 2017

Companies on a simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies on the simplified taxation system are not exempt from reporting to the Pension Fund, the FSS and the Federal Tax Service.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL. With the FSS, you need to report for 2017 in the form 4-FSS, and then in 2017 you need to submit a Unified calculation for insurance premiums to the Federal Tax Service.

The reporting of simplified taxpayers under the forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general taxation system. We wrote about the reporting procedure above, see the details in the table.

In addition, an organization on the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation objects.

A company on a simplified taxation system submits financial statements in the same way as a company on OSNO:

Consolidated financial statements in 2017

Let us recall that the signed law contains amendments to the Federal Law "On Consolidated Financial Statements" and Article 5 of the Federal Law "On Auditing".

Thus, in particular, the law retains the requirements for the presentation of interim consolidated financial statements in cases established by the Central Bank of the Russian Federation, as well as if the presentation of these statements is provided for by the constituent documents of the company. At the same time, requirements are introduced to ensure the timeliness, reliability, and availability for users of interim consolidated financial statements.

The law establishes: the deadlines for submission of interim consolidated financial statements, the obligation to disclose them and the timing of disclosure, the obligation to confirm the reliability of these statements.

In addition, the law introduces a requirement for the availability of consolidated financial statements disclosed in public information systems within 3 years from the date of their placement.

New requirements for consolidated reporting came into force in 2017.

The Ministry of Finance of Russia informed about changes in the procedure for presenting consolidated financial statements (Information Notice dated 07.07.2016 No. IS-accounting-4).

On July 3, 2016, the President of the Russian Federation signed Federal Law No. 262-FZ “On Amendments to the Federal Law “On Consolidated Financial Statements” and Article 5 of the Federal Law “On Auditing””.

The financiers explained that the main purpose of the changes is to provide additional guarantees that stakeholders receive up-to-date and reliable financial information.

The law, in particular, establishes:

Deadline for presentation of interim consolidated financial statements;
- obligation to disclose interim consolidated financial statements and disclosure period;
- duty to audit interim consolidated financial statements;
- additional requirements for disclosure of consolidated financial statements.

Federal Law No. 262-FZ comes into force on July 15, 2016. At the same time, a deferred procedure for entry into force is provided for a number of norms. In particular, the new provisions regarding the presentation and disclosure of interim consolidated financial statements should apply to interim statements starting from the first reporting period of 2017, and the provisions providing for the assurance of the reliability of interim consolidated financial statements - to interim statements for the first half of 2018.

Analysis of financial statements for 2017

Any financial analysis is an assessment of the economic condition of an economic entity based on the study of the dependence and dynamics of financial reporting indicators.

The main source of information for financial analysis is the annual financial statements, which is a set of interrelated indicators of financial and economic activity for the reporting period. It includes the balance sheet and appendices to it, which are characterized by both logical and informational relationships.

Analysis of the annual financial statements allows you to make informed decisions regarding:

Balance structure (to eliminate disproportions in the growth rates of individual elements of liabilities and assets, the ratio of equity and borrowed capital);
liquidity management (in order to optimize certain types of current assets);
management of profitability and profit distribution, mobilization of economic growth reserves;
definition of long- and short-term development goals.

In general, management decisions made on the basis of financial statements allow managers to make the most of all available internal resources, develop and implement a set of measures to improve work efficiency, and minimize financial risks.

Management decision-making is based on a comprehensive assessment of financial statements, which includes the following blocks:

Analysis of the property potential of the enterprise in terms of size, structure, level of asset renewal;
analysis of the financial condition of the enterprise in terms of sources of financing and liquidity of its assets;
analysis of financial results;
analysis of general indicators of efficiency (profitability) of economic activity;
analysis of the business activity of a business entity in terms of the efficiency of asset use.

The above blocks of analysis are interconnected. The irrational structure of property, unjustified freezing of financial resources in inventories or receivables adversely affects both the timeliness of current payments and the financial position of the enterprise. Conversely, an unjustified increase in borrowed funds can lead to a decrease in the profitability of economic activity.

Let's consider the main aspects of the financial analysis of annual financial statements in terms of taking into account long-term development prospects, as well as the need to manage the balance sheet.

Financial statements of the enterprise in 2017

Instructions for the preparation and reporting forms of the enterprise are approved by the Ministry of Finance and the State Statistics Committee of the Russian Federation. Common indicators make it possible to structure information by economic regions, industries, territories, and the entire national economic sector as a whole. The bodies that regulate accounting, within their competence, approve Methodological Guidelines for the preparation of documentation for banking, insurance and other companies in accordance with the regulations of the Ministry of Finance.

Today, organizations must provide annual and interim reporting. The latter includes:

1. Balance (f. No. 1).
2. Profit and loss statement (form №2).

In addition to them, other documentation (on the transfer of funds, etc.), an explanatory note can be submitted.

The company's annual financial statements include:

1. Balance.
2. Report on the movement of funds (f. No. 4).
3. Profit and loss documentation.
4. Report on changes in the amount of capital (f. No. 3).
5. Appendix to the balance sheet (f. No. 5).
6. The final part of the audit report.
7. Specialized forms approved by departments and ministries of the Russian Federation in agreement with the Ministry of Finance.

Explanatory note

It can provide an assessment of the company's performance.

The criteria are:

The breadth of product sales markets, including the availability of export supplies.
The reputation of the firm. It can be expressed in the popularity of the company among customers who use its services, and so on.
The degree of provision of the specified rates of development, the level of implementation of the plan.
An indicator of the effectiveness of the use of available resources, etc.

It is advisable to include in the note information on the dynamics of the most important economic results of the enterprise for several years, a description of upcoming investments, ongoing activities and other information that may be of interest to users who are provided with the financial statements of the enterprise.

The reporting of small enterprises that do not use the simplified taxation system and are not required to perform an audit may not include information on changes in capital and the movement of monetary assets, an appendix to the balance sheet and an explanatory note. If the said companies are charged with the need to carry out control measures, they also may not provide f. No. 3, 4.5 in the absence of relevant information.

Non-profit companies have the right not to include information on the movement of funds (form 4) in the company's statements, as well as in the absence of information and an appendix to the balance sheet (form No. 5). Associations (public organizations) that do not carry out entrepreneurial activities and do not have turnover for the sale of works, services, goods, with the exception of retired property, do not draw up interim documentation. These organizations do not provide information on the movement of cash assets and changes in capital, an explanatory note and annexes as part of the annual report.

Loss and profit data

The financial statements of an enterprise include a comparison of the amount of total income from the sale of services, goods or works or other items and receipts with an indicator of all costs that the company has incurred to maintain its activities since the beginning of the year. The result of this ratio will be the balance (gross) profit or loss for the specified period.

Analysis of the financial statements of the enterprise

The results of the assessment of the company's business operations for investors and other stakeholders are of great importance. This documentation is more important than even the firm's balance sheet. This value is due to the fact that the analysis of the reporting of the enterprise contains not one-time, but dynamic information about the successes that have been achieved over a certain period, due to what factors this happened, what is the scale of its activities. The documentation gives an idea of ​​the development trends of an economic entity, its capabilities not only in the past and present, but also in future periods.

Financial statements of the enterprise: items of profit and loss

In the indicator for the cost of sales of products, provision of services / performance of work, there is information on the amount of production costs without the value reflected in management costs. The article on proceeds from sales less VAT, excises and other similar obligations shall reflect data on proceeds received from sales minus the said payments. The reporting of the enterprise contains information on commercial expenses. This article indicates the costs that are fixed in the account. 43 and refer to products/services/works sold. Management expenses include amounts accounted for on the account. 46 ("General business costs") in the prescribed manner. This article also reflects the values ​​debited from this account when determining the financial results directly on Db sch. 46. ​​Measures of interest receivable and payable contain the amounts due to the company in the form of dividends/funds payable on deposits, bonds and so on. When investing in securities of other companies, the profit received from shares is shown in income from participation in other companies. The reporting of the enterprise reflects information on other operating income and expenses. They include data on the results of events that were not reflected in previous articles f. No. 2.

In "Other non-operating income" information is recorded on accounts payable and depositor's debts with an expired limitation period. This item also includes amounts received to pay off receivables written off in previous periods as a loss (as uncollectible). Other non-operating income also includes penalties recognized or awarded to the debtor, fines, forfeits and other sanctions for violation of the terms of contracts. The income tax article fixes the corresponding amount reflected in accounting, accrued in accordance with the provisions of the law and to be sent to the budget.

Capital turnover

This report includes two sections.

The first - "Equity" - contains information about:

1. Additional, authorized, reserve capital.
2. Funds for the social sphere and accumulation, formed in accordance with the adopted policy and constituent documents.
3. Trust funds.
4. Retained earnings of previous years.

Each indicator has 4 columns:

1. Balance at the beginning of the year (credit balance on accounts).
2. Income in the reporting period (credit turnover).
3. Used (spent) funds (debit transactions).
4. Balance by the end of the year.

A change in the authorized capital in the direction of reduction is allowed when participants withdraw their deposits, cancel shares owned directly by the JSC, reduce the nominal value of securities when bringing its value to the amount of net assets. The second section includes information about the presence and movement of consumer funds, reserves for future costs and payments, as well as estimated reserves.

Money movement

This report must be submitted in rubles. If there is a movement of foreign currency, a calculation is made for each type, after which it is converted into national money at the Central Bank rate on the date of filling out the documentation. The movement of funds is compiled in the context of the investment, current and financial activities of the company.

The section on the movement of borrowed funds contains the presence and movement of assets taken as bank or other loans. Overdue and deferred liabilities are recorded in the lines “not repaid on time”. The section on accounts payable and receivable indicates the status and movement of the relevant funds, which are recorded in the settlement accounts. They also include obligations backed by bills of exchange and advances. The section on depreciable property contains a breakdown of intangible assets, quickly wearing out and low-value items, fixed assets that belong to the company.

Indicators of the movement of financing, investments and long-term investments reflect the availability of attracted and own resources, their use for capital and other purposes. The section on costs incurred by the company contains information about the costs of their elements, which are accounted for in accordance with the requirements. The breakdown of individual losses and profits reflects the funds received during the reporting and previous periods and included in the relevant items.

The accounting reporting of the enterprise is designed to solve two fundamental tasks, the first of which is the generalization and provision of information to the tax and statistical authorities to control the correct payment of taxes, the second is the creation of a complete picture of the current financial and economic activity for the owners and management of the company.

Accounting reports should be distinguished from tax reports, which have their own forms and procedures for sending them to the Federal Tax Service.

Basic provisions and regulation procedure

At the legislative level, the procedure for the formation and submission of accounting reporting information is regulated by the Federal Law "On Accounting". Corresponding to it are the regulations issued by the Ministry of Finance, in particular, Instruction No. 66n, which approved all the standards for paperwork.

The Ministry approves the forms of documents and the procedure for their submission. Reporting forms change quite often, usually starting on January 1 of the year following the adoption of the regulatory act concerning the changes, therefore, before reporting in the new year, it is necessary to make sure that no changes in its forms have been approved.

Consumers of the information contained in the reporting are:

• public authorities, including the Federal Tax Service, the state statistics agency, as well as extra-budgetary funds;
• shareholders and founders of the company;
• investors;
• credit organizations;
• organizations issuing permission to engage in a particular type of activity;
• participants of tenders for the conclusion of state contracts;
• counterparties.

The information contained in each of the forms shows the financial position of the organization in several ways, both in the form of a stable picture of the ratio of balance and liabilities (balance sheet), and in the form of the dynamics of changes in capital and certain types of assets, as well as the ratio of revenue and profit for certain periods time.

Changes in the types and procedure for provision in 2019

In 2019, there were no significant changes in the formation and delivery procedure for commercial enterprises. Changes in the documents and the procedure for their delivery affected mainly budgetary institutions. For privately owned enterprises, some rules related to the submission of tax returns and information to funds have also changed. Since March 27, 2018, a new form of balance sheet has been applied.

Composition and content

For an enterprise that uses only RAS standards in its work, while using the general taxation system, there is the following, standard list of basic documents:

• balance sheet (form No. 1);
• profit and loss statement (form No. 2).

For each of these forms, the necessary applications exist and are submitted. So, along with both are provided:

• statement of changes in capital, which is a set of data on changes in the authorized capital and reserve funds;
• cash flow statement, showing only the income and expenses of the enterprise for the past period;
• a separate application, the so-called "Appendix to the balance sheet" or.

In addition, a special explanatory note is drawn up. For some types of enterprises, the mandatory reporting also includes an audit report.

1. Balance contains a list of articles that indicate the property of the enterprise (asset) and the sources of its formation (liability). The sums of all active and passive balance sheet items () must be equal.
2. Profit and Loss Statement or Form No. 2 shows the consumer the revenue and profit of the organization and their ratio. When analyzing this form, especially in the context of several years, one can draw a conclusion about the profitability of the organization and the structure of income, as well as about the growth or decrease in the cost of production.
3. Cash flow statement will reveal full information about the financial flows of the enterprise. In doing so, they will be divided into three parts, showing receipts and expenditures on the main activity, investment or on investments in shares, and financial, or on positions in loans or interest-bearing securities.
4. Form No. 5 contains information about certain, strictly defined types of assets and liabilities, as well as a number of obligations of the company. These are assets of a special nature, the details of which require deciphering, namely, which include patents, trademarks, R&D developments and similar, fixed assets, shares and others. Among the costs, it is necessary to disclose the costs of R&D and related to the development of natural resources, and the essence of the costs of core activities is also disclosed.
5. "Supplement to the balance sheet" will reveal some of the data due to the rules contained in . This document allows you to reflect some operations in different ways and the features of these differences should be clear to the consumer. In addition, some data will be reflected there that have not found their place in the balance sheet, but the disclosure of which is necessary.
6. Explanatory note will give the accountant the opportunity to explain some of the balance sheet items and features of the accounting policy of the organization.
7. Audit report must be drawn up for public joint-stock companies, insurance companies, banks and some other types of organizations. It confirms that the work carried out by the accountant to summarize the information complies with the law, and all the information contained in the public (published) statements is reliable.

The list of required reporting for small businesses using the simplified system is shorter. They submit only the annual balance sheet and financial performance data.

If an enterprise operates in the public sector or belongs to those large companies that are required to additionally provide information in the form of accounting reports generated according to the rules of the international financial reporting system, the list of documents will expand.

The deadlines for submission of all forms are also determined by the Ministry of Finance. The balance is submitted to the tax authorities on a quarterly basis, approved by the Ministry of Finance.

Sample Forms

Any accountant using an updated computer accounting system, automatically generated by it in accordance with the latest changes in legislation, reporting forms.

If this is not possible and it is necessary to fill out the forms manually, which is only allowed for enterprises with a staff of no more than 25 people, they can be found:

• for a small business in the Order of the Ministry of Finance of Russia No. 66n;
• for an enterprise submitting full reports - also in Instruction No. 66n;
• for budgetary institutions - in Instruction No. 157n.

Before filling out the form, be sure to check with the latest changes in the instructions. It should be noted that filing reports in electronic form will require the need to obtain an electronic signature certificate.

All reporting forms contain corresponding information and complement each other. In order to check the reliability of the figures, they are interconnected. As such, the legislation does not contain a requirement for linking and its procedure, each accountant on one's own performs the necessary operations, comparing the coinciding indicators of the balance sheet and income statement.

It should be understood that if there are obvious discrepancies in the numbers, then the tax inspectorate will also carry out the linking procedure to verify the correctness of the reporting. If discrepancies are found, the accountant will be required to correct the documents or offer to provide the necessary explanations.

This procedure takes place in next order:

• information is checked for completeness;
• information contained in various documents is verified with each other;
• all indicators are checked for comparability with data from previous periods, serious and objectively inexplicable discrepancies will be the reason for rechecking;
• all indicators that are comparable in tax and financial statements will be reconciled with each other.

If no discrepancies are found, the data can be considered reliable.

For the convenience of taxpayers, on the website of the Federal Tax Service nalog.ru, you can find tables showing which indicators are subject to joint analysis and comparison. So the data in the line "retained earnings" in the balance sheet is compared with the data in the line "net income" in the income statement, the data in the line "cash" in the balance sheet is compared with the data in the line "cash balance at the beginning of the period". All of these numbers must match.

Accounting formats are designed to ensure that the consumer of financial information sees a complete picture of the financial and economic activities of the enterprise. They will help the tax authorities to verify the correctness of tax payments, investors to make a decision on financing a business, and contractors to verify its reliability before concluding a contract. That is why it is necessary to approach filling in the information of all reporting forms as carefully as possible.

Learn more about accounting forms in this video.

The balance sheet for 2018 is handed over in March 2019 by all organizations - small, medium and large. One copy goes to the tax office, the other - to Rosstat. Together with the balance sheet, you need to send a statement of financial results. You can download official forms and samples, as well as find out the terms and procedure for filling out in our article. We have provided the most complete instructions for filling out financial statements with a breakdown of all lines and examples.

Fill in the balance online in the Bukhsoft program

In the article:

Changes

In 2019, companies submit reports for 2018 according to the old rules. Then the rules will change. Firstly, the form will become electronic, it will not be possible to submit it on paper. Secondly, reporting to Rosstat is canceled, companies will submit reports only to the tax office. All laws have already been signed, see a detailed review.

Composition of financial statements for 2018

Individual entrepreneurs do not submit financial statements.

Organizations submit financial statements for 2018 to two bodies: the Federal Tax Service and statistics at the place of registration.

The financial statements for 2018 consist of:

1. balance
2. Statement of financial results
3. Applications: , (these applications are rented in special cases)

Also, other explanations can be attached to the financial statements, drawn up in tabular or textual form. And necessarily - an audit report confirming the reliability of financial statements, if the organization is subject to audit in accordance with the law (clause 10, article 13 of Law No. 402-FZ).

At the same time, the annual financial statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them.

The data in the reporting forms are given in thousands of rubles without decimal places. An organization that has expensive property (significant turnover) can reflect the data in millions of rubles without decimals.

Corrections in forms for 2018 are not allowed. In addition, there should be no erasures and blots in the financial statements. If the value of any numerical indicator is missing, then a dash must be put in the line.

Earlier, Rosstat published financial statements for 2018 of all Russian companies. This information is available in the Simplified. Counterparties service. To view the balance and make sure the supplier is reliable, get free access to the program for 24 hours.

Deadlines

The company's annual financial statements are submitted to the tax authority within three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). A similar period is set for reporting to statistical authorities (clause 2, article 18 of Law No. 402-FZ).

Deadline for reporting for 2018 to the IFTS and statistics - no later than March 31, 2019. But since March 31 is Sunday, the deadline is postponed to the next business day - April 1.

If you are preparing interim financial statements for your own purposes (it is prepared at will), you do not need to submit it to any regulatory authorities.

In what form is the report submitted: on paper or electronically?

In 2019, the Tax Code of the Russian Federation does not establish the obligation of organizations to submit financial statements to the tax office in electronic form. Filing reports electronically is the right of the taxpayer.

Therefore, the firm has the right to send reports to the IFTS on paper. To do this, the head of the company or his representative can personally apply to the inspection. Or documents can be sent by mail with a list of attachments.

As for accounting to the statistical institution, it is also allowed to hand it over on paper. The obligation to report via the Internet is not established by law.

The form

The form for 2018 and the financial results report are presented in files. This reporting is recommended by the Federal Tax Service of Russia, so it is safe to submit it.

The asset reflects the amount of non-current and current assets, in liabilities - the amount of equity and borrowed funds, as well as accounts payable.

Let's list what is included in the enlarged items of the simplified balance sheet under the simplified taxation system in 2018. At the same time, we will not disclose what specifically refers to the components of each indicator, since we will talk about this in detail later, when we move on to the balance drawn up according to the general form. After considering all the forms, we will give an example of filling out a simplified balance sheet form. And also for comparison, a sample of filling out the balance sheet in a general form.

Assets

Tangible non-current assets. This line reflects, in particular, fixed assets and unfinished capital investments in fixed assets.

Intangible, financial and other non-current assets. The very title of the article suggests that it should reflect intangible assets and long-term financial investments. The line also includes the results of research and development, investments in intangible assets in progress, research.

Stocks. This line should not raise any special questions. Since there is an article of the same name in the usual form of the balance sheet.

What was said about the previous line applies to this one.

Financial and other current assets. The line is intended to reflect short-term financial investments, receivables and other assets.

Passive

Capital and reserves. This includes authorized capital, additional and reserve capital (if any), retained earnings (uncovered loss), revaluation of fixed assets (intangible assets), if any. Also own shares repurchased from shareholders for cancellation (shares of the founders).

Long-term loans. It shows borrowed funds received on long-term loans and borrowings.

Short term loans. This line is intended to reflect borrowings received on short-term loans and borrowings.

Accounts payable. The amount of other short-term debt of the organization to its creditors is indicated on this line.

For indicators that have not been reflected, the lines “ Other long-term liabilities" and " Other current liabilities».

Intangible and tangible exploration assets. These two indicators are given in rows numbered and . They are intended for organizations - subsoil users to reflect information on the costs of developing natural resources (approved).

Fixed assets. For depreciable objects, the residual value of fixed assets is recorded in. If we are talking about non-depreciable property, then its initial cost is indicated in the line.

Assets classified as fixed assets must comply with the conditions of PBU 6/01 "Accounting for fixed assets", approved.

The objects must be owned by the organization or under the right of operational management or economic management. Property received under a leasing agreement may also be classified as fixed assets if it is accounted for on the balance sheet of the lessee. Objects subject to mandatory state registration of property rights are considered fixed assets from the moment they are registered. The fact of submission of documents to the appropriate authority does not matter.

Financial investments. For long-term financial investments, that is, with a maturity of more than a year, allotted (for short-term - section II "Current assets"). It also shows investments in subsidiaries, affiliates and other companies. Financial investments are accepted for accounting in the amount spent on their acquisition. Do not forget: the value of own shares repurchased from shareholders for resale or cancellation, and interest-free loans issued to employees, do not apply to financial investments (19/02 "Accounting for financial investments", approved). For the first indicator, it is provided in the liabilities side of the balance sheet. The second indicator is reflected in the asset as part of receivables, namely: long-term loans are shown at, short-term loans - at.

Deferred tax assets.“Deferred tax assets” are filled in by income tax payers. Since the "simplifiers" are not among them, a dash should be put in it.

Other noncurrent assets. Here () shows data on non-current assets that are not reflected in other lines of the balance sheet.

Section II. current assets

Stocks. The cost of inventories is reflected at. Previously, this indicator had to be deciphered. In the current reporting form, decryption is not required. However, it is needed if the indicators included in are significant. In this case, you should add decryption lines, for example:

• raw materials and supplies;
• costs in work in progress;
• finished goods and goods for resale;
• goods shipped, etc.

Value added tax on acquired valuables. This line with the code “simplifiers” can be filled in if, according to the accounting policy of the organization, the amounts of “input” VAT are reflected on account 19 “Value added tax on acquired values”. Recall that the "simplifiers" are not VAT payers (), therefore, they can take into account the "input" tax in the cost of goods, materials, works or services.

Accounts receivable. This is for short-term receivables, that is, the repayment of which is expected within 12 months after the reporting date.

Financial investments (excluding cash equivalents). For these assets, it is provided, for which, in particular, they show loans provided by the organization for a period of less than 12 months.

If you are determining the current market value of financial investments, use all sources of information available to you, including data from foreign organized markets or trade organizers. Such recommendations are contained in . If at the reporting date you cannot determine the market value of a previously appraised property, reflect it at the cost of the last appraisal.

Cash and cash equivalents. To fill in the line, you need to sum up the cost of cash equivalents (the balance of the corresponding sub-accounts of account 58) and the balances of the accounts on which your funds are recorded (50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks ” and 57 “Transfers on the way”). The concept of cash equivalents, recall, is contained in approved. Cash equivalents may include, for example, demand deposits opened with credit institutions.

Other current assets. Here () shows data on current assets that are not reflected in other asset lines of your balance sheet.

Section III. Capital and reserves

Authorized capital (share capital, authorized fund, contributions of comrades). The balance reflects the amount of the authorized capital. It must match the amount of the authorized capital, which is fixed in the constituent documents of the company.

Own shares repurchased from shareholders. We have already said that if an organization redeemed its own shares (shares of the founders) in the authorized capital not for sale, then their value is contributed to. Such shares are supposed to be canceled, which automatically leads to a decrease in the authorized capital, therefore, the indicator of this line as a negative value is given in brackets. But if own shares are redeemed and resold, they are already considered an asset and their value must be entered in “Other current assets”.

Revaluation of non-current assets. This line is numbered . It shows the revaluation of fixed assets and intangible assets, which is taken into account on account 83 "Additional capital".

Additional capital (without revaluation). The amounts of additional capital are reflected at. Note that the indicator for this line is taken without taking into account the revaluation amounts that should be reflected in the line above.

Reserve capital. The balance of the reserve fund is indicated by. It reflects both the reserves formed as required by law, and the reserves created in accordance with the constituent documents. Decryption is required only if the indicators are material.

Retained earnings (uncovered loss). Accumulated for all years, including reporting, retained earnings are shown in. It also reflects the uncovered loss (only such an amount is enclosed in brackets).

The components of the indicator (profit (loss) for the reporting year and (or) for previous periods) can be written in additional lines, that is, deciphered according to the obtained financial results (profit / loss), as well as for all years of the company's activity.

Section IV. long term duties

Estimated liabilities. The explanations that we gave to apply here: fill in if the company recognizes estimated liabilities in accounting. Only in reflect long-term liabilities, and in - short-term.

Other obligations. By show other short-term liabilities that are not reflected in other lines of the balance sheet.

So, we have considered balance sheet items. Now we offer a scheme that will help determine its indicators (debit and credit balances on accounting accounts will be denoted by Dt and Kt, respectively).

Consolidation of balance lines in the general form for 2018

Section I "Non-current assets"

Section II "Current assets"

Section III "Capital and reserves"

Section V "Current liabilities"

If all operations are reflected correctly and correctly transferred to the balance sheet, the indicators and will match. If this equality is not observed, a mistake has been made somewhere. Then you need to check, recalculate and correct the entered data.

An example of filling out a balance sheet in a general and simplified form

LLC was registered in 2018. The indicators of accounting registers as of December 31, 2018 are shown in the table.

Balances (Kt - credit, Dt - debit) on the accounting accounts as of December 31, 2018 LLC Zvezda

In the line "on ___20__" in each form, the accountant indicated: as of December 31, 2018. After that, he entered the full name of the company, type of activity, organizational and legal form, form of ownership. The accountant crossed out the unit of measure "million. rubles", as it reflects the figures in thousands.

Indicate the location of the company, and on the right in the special fields - the necessary codes. Since the company was registered in 2018, put dashes instead of indicators in the last two columns of each balance sheet form.

Balance sheet in general form

All lines of column 1 the accountant crossed out. Since the organization does not draw up explanations for the financial statements, the numbers of which are indicated in this column. In column 4, the accountant reflected the indicators as of December 31, 2018. In column 3 I put the codes of the lines.

Fixed assets. The indicator of line 1150 “Fixed assets” was determined by the accountant as follows: the debit balance of account 01 - the credit balance of account 02. Result: 668,700 rubles. (700,600 rubles - 31,900 rubles). All balance lines are filled in thousand rubles. Therefore, the accountant rounded all the figures to the nearest thousand and wrote down 669 thousand rubles in line 1150.

In line 1170 “Financial investments”, the accountant entered the debit balance of the account 58 - 90 thousand rubles.

Total for the summary line 1100: 759 thousand rubles. (669 thousand rubles (line 1150) + 90 thousand rubles (line 1170)).

current assets. In line 1210 “Stocks”, the accountant recorded the cost of goods - the debit balance on account 41, equal to 165 thousand rubles.

The indicator of line 1230 “Accounts receivable” is equal to the debit balance on accounts 62, 71 and 73, therefore, the accountant entered 343 thousand rubles into the balance sheet. (250 thousand rubles + + 43 thousand rubles + 50 thousand rubles).

The indicator of line 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 135 thousand rubles. (17 thousand rubles + 118 thousand rubles).

Total for the summary line 1200: 643 thousand rubles. (165 thousand rubles (line 1210) + 343 thousand rubles (line 1230) + 135 thousand rubles (line 1250)).

On the final line 1600, the sum of the indicators of lines 1100 and 1200 is shown. That is, 1402 thousand rubles. (759 thousand rubles + 643 thousand rubles).

The rest of the lines in column 4 have dashes.

Balance passive. The indicator on line 1310 "Authorized capital" is equal to the credit balance of account 80, that is, it costs 50 thousand rubles in the balance sheet.

Line 1370 “Retained earnings (uncovered loss)” shows the balance of account 84. It is credit. This means that the organization has a profit at the end of the year. Its value is 799 thousand rubles. You do not need to take the indicator in brackets.

The indicator of the summary line 1300 is 849 thousand rubles. (50 thousand rubles (line 1310) + + 799 thousand rubles (line 1370)).

In line 1510, the accountant wrote down the credit balance on account 66 - 150 thousand rubles.

The accountant determined the indicator for line 1520 “Accounts payable” as follows: credit balance of account 60 + credit balance of account 68 + credit balance of account 69 + credit balance of account 70. The result is 403 thousand rubles. (208 thousand rubles + 103 thousand rubles + + 3 thousand rubles + 89 thousand rubles).

In line 1500, the accountant entered the sum of lines 1510 and 1520, which is 553 thousand rubles. (150 thousand rubles + 403 thousand rubles).

The indicator of the final line 1700 is equal to the sum of lines 1300 and 1500. The resulting value is 1402 thousand rubles. (849 thousand rubles + 553 thousand rubles). In the remaining lines of the liability, the accountant put dashes.

The indicators of total lines 1600 and 1700 are equal. In both lines, the value is 1402 thousand rubles. The balance converged, which means that the accountant filled out everything correctly.

Sample balance sheet in general form

Simplified balance sheet

Here, fill in columns 2 and 3 of the form. At the same time, the accountant added column 2 on his own to reflect the line codes. Column 3 directly reflects the values ​​of the indicators.

The cost of fixed assets in the amount of 669 thousand rubles. the accountant reflected under the article "Tangible non-current assets". The line code is 1150.

Financial investments in the amount of 90 thousand rubles. the accountant wrote down on the line "Intangible, financial and other non-current assets". In column 3, the accountant put the line code 1170 (in terms of "financial investments").

The line “Inventories” contains the same indicator that the accountant calculated for the general form of the balance sheet, since the rules for calculating and filling out this line are the same. The accountant reflected 165 thousand rubles on this line. and put the code 1210.

The line "Cash and cash equivalents" includes only cash in the amount of RUB 135 thousand. Line code - 1250.

Of the current assets that were not reflected in the above lines of the balance sheet, there was a receivable in the amount of 343 thousand rubles. The accountant put this indicator in the line “Financial and other current assets”. Line code - 1230.

The final indicator of the asset section (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1230 and 1250. And it is 1402 thousand rubles. (669 thousand rubles + 90 thousand rubles + + 165 thousand rubles + 135 thousand rubles + 343 thousand rubles).

Let's move on to the balance sheet. Authorized capital and retained earnings are reflected in one line "Capital and reserves". The line amount is 849 thousand rubles. (50 thousand rubles + 799 thousand rubles). The line code is set according to the indicator that has the largest share in the composition of the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

In the line "Short-term borrowed funds", the accountant put the code 1510 and indicated the value - 150 thousand rubles.

In the remaining lines of column 3, liabilities are dashes, since there is no data.

The total indicator of the liability section (line 1700) is equal to the sum of lines 1370, 1510 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1402 thousand rubles. The balance converged - it means that the accountant filled out the form correctly.

Each form was signed by the head of the organization and indicated the date.

Sample balance sheet in a simplified form

Simplified income statement

Combined are the amounts of interest that the organization received in the reporting period on bonds, deposits, government securities, funds held on the current account, loans and advances. And the amounts of interest that are accrued for payment already on their bonds and bills, as well as on loans and borrowings taken, are paid into. These are expenses, so write the amount in brackets.

In lines and give other income and expenses that were not included in the indicators of the previous lines.

B calculates profit before tax by summing it up - and at the same time taking into account that expenses are indicated with a minus sign.

- are intended for income tax payers, so the "simplifiers" put dashes in them and move on to the next line -. It, in particular, reflects the tax paid under the simplified taxation system (in brackets), as well as penalties and fines accrued for violations of tax laws.

In calculate the net profit (or loss) for the reporting year. For "simplifiers" it will be profit minus the accrued single tax. By the way, the indicator on the income statement should coincide with the indicator of retained earnings (uncovered loss) from the liability of the balance sheet for this year (minus the indicator of retained earnings or uncovered loss for the past year).

Further information follows. By show the result of the revaluation of non-current assets of the organization carried out in the reporting period. Note that this line indicates only the change in additional capital that arose due to the revaluation of non-current assets carried out in the reporting period. The amounts of revaluation (depreciation) of fixed assets and intangible assets, attributed to the financial result as other income (other expenses), are shown at

The weighted average is the quotient of the total number of shares of the organization outstanding on the 1st day of each month of the reporting year divided by the number of months in it.

Another indicator related to the stock market - diluted earnings (loss) per share is reflected in. It is calculated like this:

The figures are provided by shareholders holding convertible securities.

Now we offer a scheme that helps to determine the indicators of the report (Dt and Kt mean debit and credit turnover for the reporting period on accounting accounts).

“Revenue (net of VAT, excises and other similar obligatory payments)”\u003d Kt 90 sub-account "Revenue" - Dt 90 sub-accounts "VAT", "Excise taxes", "Export duties".

"Cost of sales"\u003d Dt 90 sub-account "Cost of sales" in correspondence with accounts 20, 41, 43 and 45. Enclose the indicator in brackets.

"Gross profit" = +

Zvezda LLC was registered in 2018. Accounting indicators for 2018 are shown in the table. A sample of the completed statement of financial results of Zvezda LLC in a general form is shown after the example. A report in a simplified form is behind him.

Accounting figures LLC

In both forms, in the line "for ___20__." the reporting period is indicated - 2018. After that, the accountant entered the details of the company, crossed out the unnecessary unit of measurement, set the date and the necessary codes. Since the company was registered in 2018, there are dashes in the last column of each report form.

Statement of financial results in a general form

The lines of column 1 were crossed out by the accountant, since the company does not issue explanations.

In column 4, the accountant entered indicators based on the data from the table. The accountant also added column 3 to indicate line codes.

The accountant filled in all indicators in thousand rubles. In line 2110, he showed revenue in the amount of 5616 thousand rubles. In line 2120 - cost of sales - 3800 thousand rubles. in brackets. Next, the accountant calculated the gross profit (loss). It amounted to 1816 thousand rubles. (5616 thousand rubles - 3800 thousand rubles). The accountant entered the indicator in line 2100.

In line 2210, the accountant reflected commercial expenses - 803 thousand rubles, and in line 2200 - profit from sales in the amount of 1013 thousand rubles. (1816 thousand rubles - 803 thousand rubles). There were no administrative expenses.

In line 2330, the accountant wrote down the accrued interest in brackets - 32 thousand rubles. In line 2300 there will be interest payable - 981 thousand rubles. (1013 thousand rubles - 32 thousand rubles).

The company did not receive dividends and interest, therefore there are no indicators in lines 2310 and 2320.

In line 2460, the accountant indicated in brackets the amount of tax under the simplified system - 182 thousand rubles. The indicator is enclosed in brackets.

In line 2400, the net profit of the company was calculated. It is equal to 799 thousand rubles. (981 thousand rubles - 182 thousand rubles).

In the reference part of the report on line 2500, the accountant indicated the total financial result of the reporting period - 799 thousand rubles. In all blank lines of column 4, the accountant put dashes.

Sample report on financial results in a general form

Simplified income statement

In the line "Revenue", the accountant recorded the revenue for 2018 - 5616 thousand rubles. and line code 2110. And in the line “Expenses for ordinary activities” - the cost price (3800 thousand rubles) and commercial expenses (803 thousand rubles). The final value is 4603 thousand rubles. Since the cost of sales is greater than other expenses, the article was assigned the code 2120. In line 2330 there will be accrued interest payable equal to 32 thousand rubles. The accrued tax under the simplified tax system (182 thousand rubles) was recorded in brackets on the line “Income (income) taxes” with code 2460.

The indicator of the final line 2400 is 799 thousand rubles. (5616 thousand rubles - 4603 thousand rubles - 32 thousand rubles - 182 thousand rubles).

The net profit indicators in the reports under the ordinary and simplified forms are the same.

Sample financial results report in a simplified form

Answers to questions about accounting

When compiling documents for filing accounting reports, both annual and interim, it is necessary to use the established forms of accounting reports. They are used to ensure that all reporting documents have a standardized form and meet the requirements of the state.

In order to determine what and how is displayed in the documents, it is worth considering all the forms of the package of documents separately. It is important to take into account not only the names, but also the structural appearance of documents.

1. . Represents the main document from the reporting package. This is the basis of all documentation and the final logical stage of the organization's ongoing activities, called the balance sheet. This document consists of Assets and Liabilities, which in a generalized form give an idea of ​​what funds the company has and whether they are enough to cover all expenses.
2. . This document displays the sources of income generation, as well as expenses as a result of activities.

Forms 1 and 2 of financial statements are the "skeleton" of financial statements. In relation to them, accompanying documents are also formed, which are necessary for a full consideration of the situation.

Complementary Forms

• . This document is an explanation of the events that led to changes in one or more types of capital, as well as a summary illustration of these events.
• . Here they reflect receipts to the accounts along with their sources.
• . The form is an application specifically to the balance sheet, as it gives an explanation of its articles.
• . This is true for non-profit organizations.

The forms indicated above in the list are the main documents for the formation of the reporting package.

Considering the composition of the reporting, it is also worth pointing out that it must be submitted on time, since fines may be imposed for its non-compliance. This period consists of three months after the end of the reporting annual period, but the submission of reports must be made in the last 30 days of this period. If the end date is a weekend or holiday, the submission can be made on the next business day.

See also an interesting video about the composition of financial statements:

Relationship between reporting forms

One of the reporting requirements is the consistency of the data provided. Moreover, this connection should be maintained not only in the structure of one document, but also between reporting documents for a certain reporting period. So, forms boo. reporting are complementary elements that fully reflect the financial picture that has developed as a result of the functioning of the enterprise.

At the same time, each of the forms reflects different data for different indicators or such that complement the previous ones as far as the importance of the document. It is for this reason that the forms have been assigned a specific look, which, although it may undergo some changes in order to become more convenient for use, must meet all the requirements of the compilation instructions.

Legal regulation

In order for the reporting to be accepted by the relevant authorities for consideration, it must be compiled in accordance with the current legislative acts, which regulate not only the composition of the documentation, but also its appearance, and also give a list of requirements regarding the package of documents.

The main regulatory document is the Order of the Ministry of Finance No. 66n “On Forms of Accounting Statements”. It is this legal act that specifies which forms are used to display which data. This document undergoes regular adjustments due to changes in the relevance of documents and the reporting procedure. So, one of the latest metamorphoses was the change in the name of the report "on profit and loss" to the report "on financial results".

The order of the Ministry of Finance on the forms of financial statements of organizations also regulates the list of those forms that are required to be submitted by business entities, respectively, a list of documents that compose these statements is established.

So, talking about the forms of financial statements of organizations, it should be noted that there are many of them, and each individual is adopted to demonstrate a separate part of the reporting, but they are all interconnected, which ensures the integrity of the formed financial picture. Reporting forms can be developed by the enterprises themselves, but the general principle of compilation and execution is taken from official sources.

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid tax amount, but not more than 30% of the unpaid tax amount on the declaration and not less than 1000 rubles.

For violation of the deadlines for submitting the company's declaration, the head or chief accountant will be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by officials of the tax authorities (clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for filing reports and paying taxes.

Organizations on the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

*If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Financial statements in 2017 in the Federal Tax Service and Rosstat

** If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Deadlines for reporting LLC on the simplified tax system in 2017

Companies on a simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies on the simplified taxation system are not exempt from reporting to the Pension Fund, the FSS and the Federal Tax Service.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL. With the FSS, you need to report for 2017 in the form 4-FSS, and then in 2017 you need to submit a Unified calculation for insurance premiums to the Federal Tax Service.

The reporting of simplified taxpayers under the forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general taxation system. We wrote about the reporting procedure above, see the details in the table.

In addition, an organization on the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation objects.

A company on a simplified taxation system submits financial statements in the same way as a company on OSNO.

Forms of financial statements 2017

This and about when exactly and to what extent to submit reports will be discussed in this material.

Why is it necessary to file financial statements?

It contains, in particular, information about the state of affairs of a particular company, its financial capabilities and the state of affairs with other assets.

Formation of the reporting occurs on the basis of results of activity of the enterprise for last year.

Based on the information contained in the accounting documents, the following is carried out:

Analysis of the level of solvency of an economic entity, determination of the activity of its activities (for possible lending);
reporting on statistics (for macroeconomic forecasting);
planning of internal indicators of economic activity;
identification of shortcomings and achievements, with the subsequent development of measures aimed at eliminating negative aspects.

From all of the above, we can draw an unambiguous conclusion - such reporting contains a significant amount of significant data. For this reason, it is extremely important that accounting takes place on the basis of real information, with the obligatory adherence to the requirements of national legislation.

Innovations in 2017. There are quite a few of them:

The names of some reporting forms (balance sheet, financial results, cash flows, etc.) have been clarified;
the submission of electronic documents is somewhat different - the changes are described in the order for the tax service AC-7-6 / 711;
new reporting form 4-FSS was introduced;
changed the form of 2-personal income tax;
introduced the need to report on the intended purpose of funds;
a new type of form has been introduced for the Pension Fund - RSV-1;
data on insured employees must now be submitted in the SZV-M form report.

Accounting changes in 2017

In general, the use of one or another form of reporting depends on the status of an economic entity.

In particular, a small business can generate reports using a simpler scheme, in a situation where it does not need to conduct an audit in the future.

In this case, it will be necessary to submit as part of the report only:

Balance;
results of financial activity.

The corresponding reporting forms can be found in the order of the Ministry of Finance of the Russian Federation, the number of which is 66n. The rest of the organizations that do not have the status of small, or those that need to be audited, are forced to provide full reporting.

In this case, the above requirements are added:

Information about the turnover of capital;
changes in its size.

All of these forms must be submitted in 2017. In this case, it is allowed to accompany them with additional explanations.

In addition, in 2017, the procedure for filing personal income tax returns has also changed. It is necessary to send a quarterly certificate of Form 2-NDFL.

In addition, it is also necessary to send a report generated on the basis of Form 6-NDFL with the same frequency. This document provides accounting data on the amount of available funds subject to tax write-off from all employees of the organization. The corresponding order was issued by the Ministry of Justice. The document has the number ММВ-7-11/450.

According to Article 230 of the Tax Code of the Russian Federation, the above report is submitted quarterly until:

All accounting data for the past year shall be submitted by April 1. Thus, documents for 2016 should be submitted already in 2017.

In general, organizations with up to 25 employees can submit reports in paper form. The rest will have to do it electronically.

If the reports are not submitted on time, then the legislation provides for penalties for such entities:

Recovery in the amount of one thousand rubles for each missed month;
blocking bank accounts of the organization.

The latter measure is rarely used, but those responsible for maintaining accounting records need to remember that tax authorities have the right to do this after a decade of delay.

Also in 2017, enterprises will be forced to send reports twice regarding the amount of unwithheld fiscal fees. Such a requirement is found in Article 226 of the Russian Tax Code.

The document is drawn up on the basis of form 2-NDFL and is submitted before:

New reporting requirements in 2017

It is worth noting that the report for the year can be sent without the obligatory certification by the chief accountant of the enterprise.

The periods during which there was a deduction of payments in favor of the state have changed. We are talking about the terms within which employees must be paid the funds subject to taxation.

These payments include:

Calculation upon dismissal (until the last working day);
sick leave payment (until the end of the month in which the employee was treated);
vacation pay (should be issued in the same month as the vacation);
travel allowances (according to the approved advance report, no later than the current month);
child benefits (an employee can apply to the employer for a deduction).

In general, in the latter case, the tax compensation with personal income tax is 6 thousand rubles if the parents are adopted, 12 thousand if they are relatives.

In 2017, for children with disabilities, it was decided to increase the amount of possible payments to 350,000.

In addition, the employee was able to apply to the employer with a request to make social deductions from personal income tax. It is assumed that it will be possible to return 13 percent of the specified tax.

However, these funds are allowed to be spent only on certain areas:

Education (own or family members);
medical services.

In past years, employees received such an opportunity only once a year - at the end of it. Now the deduction can be received at any time, but only once in 12 months.

In addition, organizations are allowed to write off income tax on property whose value exceeds 100 thousand.

At the same time, it is allowed not to make advance payments for income tax in 2017 on a monthly basis. This applies to organizations with a weighted average quarterly profit of less than 15 million.

Changes in 2017 regarding the activities of enterprises

The authorities will begin to check the authenticity of the activities of registered economic entities more strictly. The inspectors were given the right to check organizations suddenly, without warning the management. They can also inspect real estate that is on the balance sheet.

If it turns out that the accounting data of the enterprise contain incorrect information or some are missing altogether, the inspector is able to issue an order indicating the shortcomings. You have 30 days to correct.

News on headcount accounting

The report on the number of employed employees must be sent once a year, but no later than January 20. This requirement applies only to newly registered enterprises or those reorganized in 2017.

Business entities with any number of employees must submit a RSV-1 form report to the Pension Fund of the Russian Federation every quarter. This document is submitted exclusively in electronic format.

Insured employees are regularly reported using the SZV-M form. The deadline for submission is every 10th day of the month. The recipient is also the PF.

Simplified financial statements 2017

In paragraph 4 of Art. 6 lists such entities:

Organizations related to small business;
non-profit structures (see Law "On Non-Profit Organizations" No. 7-FZ);
participants in the Skolkovo project (see Law No. 244-FZ On the Skolkovo Innovation Center).

To determine whether an organization is small, you need to use the requirements of the law "On the development of small and medium-sized businesses in the Russian Federation" No. 209-FZ.

In addition, those who wish to simplify their accounting should check whether they are subject to the restrictions in paragraph 5 of Art. 6 of Law No. 402-FZ. They cannot apply simplified accounting and reporting, for example, state organizations, entities subject to mandatory audit, some legal organizations and others.

Let's start with the fact that by virtue of paragraph 1 of Art. 14 of Law No. 402-FZ, accounting consists of:

Out of balance;
statement of financial results;
applications to them.

Applications, in turn, are (according to paragraphs 2, 4 of the order of the Ministry of Finance of the Russian Federation No. 66n):

Statement of changes in equity;
cash flow statement;
report on the intended use of funds;
explanations for reporting.

Note that for non-profit organizations, a report on the intended use of funds is designated as a form of annual financial statements along with a balance sheet (clause 2, article 14 of Law No. 402-FZ). Moreover, this report is filled out not only by NGOs, but also by other companies, if they received earmarked funds.

As for those who apply the simplified rules, there are special concessions in order No. 66n. In mandatory forms, you can indicate aggregated indicators, by groups.

These forms are:

Balance;
income statement;
report on the intended use of funds.

For these three reports, the legislators provided abbreviated forms in the aforementioned order No. 66n, they can be found in Appendix No. 5. The bookkeepers have the right to choose whether to use the forms given in the order or develop them on their own.

According to sub. “b”, paragraph 6 of Order No. 66n, in annexes to the main forms, it is necessary to indicate only those data that may affect the opinion of users of reporting on the results of the organization’s work or its financial condition. Accordingly, if there is no such important information, then it is not necessary to fill out applications. This is confirmed by paragraph 17 of the information of the Ministry of Finance of the Russian Federation No. PZ-3/2015.

Order No. 66n, which contains templates for accounting forms, was amended in 2016 in order to bring this RLA in line with the law on accounting in terms of entities that can apply simplified accounting and reporting. This did not affect the very essence of the reduction in reporting for small enterprises. The same rules apply in 2017.

Features of Simplified Reporting

To eliminate some issues related to the topic of our article, the Ministry of Finance of the Russian Federation issued an information message No. PZ-3/2015.

This message contains the main concessions for those who apply simplified reporting:

1. The decision to disclose any information should be based on the materiality of data for users (including the selection of individual articles from their groups in reporting forms).
2. You can not paint information:
about related parties;
segments
for discontinued activities.
3. Events after the balance sheet date are shown in the accounts only if it makes rational sense to do so.
4. When changes are made to an accounting policy, the significant consequences of this fact can be reflected in the financial statements prospectively.
5. Significant errors of previous years can be corrected by affecting other income or expenses of the current period, without adjusting retained earnings/losses.

Completing simplified reporting forms

The simplified balance sheet has enlarged articles that include several accounting objects. The table below shows what is included in each line of the balance sheet.

The simplified statement of financial results does not highlight the types of expenses for core activities, current income tax and some other indicators that are usually insignificant in small businesses.

The table shows the components of this report:

All economic entities compiling financial statements must provide its annual version to the tax authority in accordance with subpara. 5 p. 1 art. 23 of the Tax Code of the Russian Federation. The Code does not oblige to submit a report in electronic or paper form; the organization can make such a choice on its own.

However, at present, programs for sending electronic reporting are becoming more widespread in connection with the requirements of tax legislation on the use of electronic forms for submitting tax reports for organizations with more than 100 employees, as well as for all entities reporting VAT. In this regard, the Federal Tax Service has developed a special format for simplified accounting KND 0710096 for its transfer via the Internet, having approved it by order No. AS-7-6 / [email protected]

Small businesses have the right to draw up accounting statements in an abbreviated and simplified form. This is reflected in the reduction in the number of reports themselves, as well as in the reduction in the information they contain. However, it should be borne in mind that indicators that are significant and may affect the opinion of reporting users must be disclosed either as separate lines in the reporting forms, or in annexes to them.

Annual financial statements 2017

Small businesses are allowed to submit a package of reporting documents in a simplified form. The composition of such a package is formed by the balance sheet, as well as the income statement. These documents complement each other in drawing up a financial picture of the work of the enterprise, and can also be formed without much detail.

Big business, corporations and organizations are obliged to submit a full package of reporting documents, the main composition of which is supplemented by other forms. For example, these may be statements of changes in equity, as well as statements of cash flows. Plus, it is necessary to provide documents of an explanatory nature, without which, the submitted statements can be recognized as incomplete.

List of documents to be submitted to the Federal Tax Service:

1. Form 1 - Balance sheet;
2. Form 2 - Statement of financial result (profit and loss);
3. Form 3 - Statement of changes in equity;
4. Form 4 - DDS Report;
5. Form 5 - Appendix to the balance sheet;
6. Form 6 - Report on earmarked financing;
7. Explanatory note to the balance.

Deadlines for submitting annual financial statements

Financial statements are formed at the end of the reporting period, and since it is accepted for the year, the reporting date in the documents is December 31 of the outgoing year. It is after this date that the process of generating reporting forms begins, for their subsequent consolidation into a reporting package of documents.

The laws of the Federation clearly define the deadlines for submitting annual financial statements to the tax authorities. This term is equal to three months or 90 days, at the end of the reporting period. But in fact, the filing is carried out in the last thirty days of this period.

It is important to know that if the last day of delivery is a weekend, then reporting must be submitted on the next business day.

If the submission occurs late, then the tax authorities have the right to fine the organization for 200 rubles for each form of documents not submitted. The management of the offending company may be fined up to five hundred rubles. At the same time, the chief accountant who was responsible for this type of reporting can also be brought to administrative responsibility.

There is also intermediate reporting. It is drawn up at the request of senior officials for internal consideration, if it is necessary to analyze the financial situation for a certain period of time, for example:

For the quarter;
For 9 months.

In this case, the responsible accountant is obliged to submit a package of documents for consideration, no later than one month after the end of the desired reporting period.

Direction of reporting

Regarding the one to whom the compiled documentation is provided. It is interesting, first of all, to those persons who manage this business object, as it allows assessing the financial situation that has developed for a certain period of time. Also, on its basis, you can make the necessary management decisions, which will be followed by measures.

Annual reporting may be of interest to co-founders, creditors, as it forms an understanding of how much the existing management can be trusted, how effective the development strategy developed by them is.

In turn, investors may be interested in the results of the activities carried out after making contributions to the business or at the stage of planning certain investments.

This package is also submitted for consideration to the tax authorities, in order to control the financial activities of the organization, its legality and transparency. The next interested body is the department of statistics, which, on the basis of balance sheets for different enterprises, summarizes information to extract statistical data.

Inventory value

Before compiling the annual financial statements, it is customary to conduct an inventory and not in vain, because it helps to get a real idea not only about the balance of goods, products and stocks, but also about the main assets of the enterprise.

Some accountants, hoping to make their work easier, do not want to conduct an inventory process, but use data on the balances formed by the accounting base. In this case, especially when it comes to trade and production facilities, all work on the balance sheet will be in vain, since it cannot be called correctly drawn up. This is due to the fact that trading processes are often accompanied by confusion, sorting and other business problems, which leads to a discrepancy between the accounting base and the real situation at the facility. In this case, the inventory should become a mandatory step preceding the preparation of the balance sheet.

So, the annual financial statements are submitted within one quarter after the end of the reporting period. It is not only the most important condition for conducting an effective policy within the framework of the financial situation of the enterprise under study, but also the observance of an important requirement that tax structures impose on it. Financial statements for the year is the logical conclusion of accounting during it.

Composition of financial statements 2017

The main composition of the annual financial statements:

1. Form 1 - Balance sheet. Forms a generalized view of the situation at the beginning and end of the reporting period. It shows the overall figures in the form of a two-part table, which, in fact, displays what the company has and what it needs to pay, and the equality of these amounts indicates the stability of the situation and the ability of the company to pay off its debts.

2. Form 2 - Statement of financial result (profit and loss). The document helps to clarify the situation regarding the types of activities of this organization, as well as provide summary information about its activities in general. This amount is formed incrementally from the beginning of the year and at the end, its result indicates the overall effectiveness of the organization.

Additional forms

Additional documents are not mandatory for all enterprises, but are very often provided, as they recreate a more detailed picture.

Form 3 - Statement of changes in equity. This document clearly demonstrates how changes occur in all types of capital, their causes and consequences. And also where does the undistributed type of profit go. This report is dynamic, as it provides information not only for the reporting period, but also for the previous one.

Form 4 - DDS Report. It shows the second section in the balance sheet in more detail. To be specific, this document captures what the company's cash reserves are compared to the previous reporting period. This report also includes those funds that are easily converted into cash, that is, those that have a high degree of liquidity.

Form 5 - Appendix to the balance sheet. It is an application specifically to the balance sheet, as it gives an explanation of its articles.

Form 6 - Targeted Funding Report. This is true for non-profit organizations.

Additional documents also include explanatory notes to the balance sheet, without which it is sometimes possible to obtain a conclusion that the documentation is incomplete.

The legislation imposes requirements on the composition and content of accounting reporting forms, which include the relevance of information, its materiality, the integrity of the formation of the economic picture. But the most important is the requirement for the reliability of information.

Balance sheet functions

The composition of the organization's financial statements is, in essence, a systematized design by sum indicators, as a result of which it is possible to consider and analyze how effectively the organization works and whether it fulfills the tasks assigned to it.

These reporting features include:

information content;
Control.

The first function is that this documentation allows you to consider real data both in terms of time indicators and in areas of work. That is, it carries information about all the processes that occur within the organization.

The function of controlling the composition of accounting reports is carried out due to the fact that, considering it, one can draw conclusions about the past period and draw up plans for changes in work for the next period. This is very important, since timely control of the situation allows you to pick up and direct any state of affairs in the right direction.

Types of reporting

The composition and content of financial statements determine the type to which it can be attributed. These types are annual and intermediate. The names of the subspecies speak for themselves - annual. It is the logical conclusion of the results of the annual period, and the intermediate one can be for a quarter, six months and 9 months, that is, it creates certain results based on the results of a period of less time.

It can also be said that the composition of financial statements is determined by the type of company for which it is compiled. For example, if this is an association of enterprises, then the reporting that is generated based on the results of the activities of a subsidiary will have the name primary. When it is related to the whole association as a whole, then it is consolidated. This principle can also be called the amount of information that takes place for display in reporting documents.

It should be borne in mind that all types of documents that are included in the financial statements can be drawn up both for a large annual period and for a smaller, intermediate period. It all depends on the requirements of those to whom this documentation will be provided for consideration and analysis.

It is they who should be guided by an accountant when processing information in documents.

So, there are two types of financial statements: annual and interim. Annual, displays all financial processes and flows for a period of a year, and consists of a specific package of documents. Interim reporting includes the same reports that are included in the annual report.

Accounting statements in statistics in 2017

Despite the availability of forms, you may have never submitted a report to a statistical office before. It is explainable. The fact is that the territorial bodies of Rosstat in relation to small enterprises and individual entrepreneurs conduct selective statistical observations. Not everyone should report, but only those who are in the sample. How to check if you are on the lists of Rosstat, we will tell further.

What reporting must be submitted to the statistical authorities in 2017:

1. All firms submit a balance sheet and income statement. Note that organizations must submit an annual balance sheet, a statement of financial results and annexes to them to the state statistics authorities at the place of registration (clause 1, article 18 of Federal Law No. 402-FZ).

Thus, a mandatory copy of the financial statements for 2016 must be submitted no later than three months after the end of the reporting period, that is, until March 31, 2017 inclusive.

Attention! All companies submit this form. For this, no letter from Rosstat is required. Entrepreneurs do not submit financial statements, as they are allowed not to keep accounting records.

2. Rosstat also requires small businesses to report for 2016 in the TZV-MP form. The form has two sections. The first shows the revenue from the sale of products for 2016. In the second - production costs for 2016.

It is submitted to the territorial body of Rosstat at the location of the organization.

The TZV-MP form for 2016 is submitted by companies with revenue for 2016 up to 800 million rubles. and the number of employees from 15 to 100 people. There are other selection criteria as well. That is, all companies that are small businesses. Individual entrepreneurs do not submit this form.

Federal Statistical Observation Form No. TZV-MP "Information on the Expenses for the Production and Sale of Products (Goods, Works and Services) and the Results of the Activities of a Small Enterprise" is provided by legal entities (including peasant (farm) enterprises) that are small enterprises.

The form serves only to obtain summary statistical information and cannot be provided to third parties.

The form includes information on the whole legal entity, that is, on all branches and structural divisions of this small enterprise, regardless of their location.

A legal entity fills out this form and submits it to the territorial body of Rosstat at its location. In the case when a legal entity does not carry out activities at its location, the form is provided at the place of actual implementation of activities.

The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.

In the address part, the full name of the reporting small enterprise is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name.

The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code; if the actual address does not match the legal one, then the actual location of the respondent (postal address) is indicated.

The reporting organization affixes the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notification of the assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

3. Form PM. The form is submitted by legal entities that are small enterprises (except micro enterprises). Deadline - until the 29th day of the month following the quarter. They are handed over to the territorial body of Rosstat at the address established by it (a letter should come from Rosstat by mail).

4. Form MP-Micro. MP-micro fill in in accordance with the instructions approved by the order of Rosstat No. 704.

The MP-Micro form for 2016 is submitted by the world business in 2017. These are organizations with up to 15 employees and income for 2016 up to 120 million rubles. IP form is not handed over.

The annual form is submitted no later than February 5, 2017 to the territorial office of Rosstat at the address established by it. The form is submitted by those who fell into the Rosstat sample (a letter should come from Rosstat by mail).

Statistical observation can be continuous or selective.

In the first case, statistical reports must be submitted by all respondents of the study group. For example, if complete statistical monitoring of activities in the field of trade in motor vehicles is carried out, the established forms of statistical reporting must be submitted by all organizations and entrepreneurs who, upon registration with the territorial division of Rosstat, were assigned the OKVED code 50.10.

If selective observation is carried out, not all organizations and entrepreneurs who trade in motor vehicles should submit statistical reports, but only those that, by decision of Rosstat, were included in the sample.

Continuous statistical observations in relation to their activities are carried out once every five years (part 2 of article 5 of Law No. 209-FZ). The last continuous observation was in 2016 (handed over for 2015). Accordingly, the next continuous observation will be in 2021.

In 2017 - only selective observation.

Selective statistical observations are carried out:

1. monthly and (or) quarterly - in relation to small and medium enterprises;
2. annually for micro-enterprises.

The list of small and medium-sized businesses subject to selective statistical observation is determined annually by Rosstat. Only organizations and entrepreneurs that are included in this list should submit statistical reports as part of selective observation.

In order to accurately determine the composition of your statistical reporting, it is better to immediately contact the territorial division of Rosstat at the place of registration. Informing about which forms to submit and how to fill them out is the direct responsibility of the territorial divisions of Rosstat. And they have to do it free of charge.

In addition, go to the official website of the department. Often, the necessary information can be found on the websites of the regional offices of Rosstat. All of them are presented in the form of an interactive map on the Rosstat portal. Such sites are organized according to a single principle. So, in the section "Reporting" the item "Statistical reporting" is specially provided. In it, you can view the current federal and regional statistical reports, find instructions for filling them out, and, most importantly, decide whether they need to be submitted.

Immediately on the website of the department are tables of the current forms of statistical reporting. They are developed and systematized in accordance with the All-Russian Classification of Economic Activities (OKVED).

According to the lines of the tables, the forms of statistical reporting are indicated. The types of economic activity are given in the columns of the table, the number of the OKVED section is indicated in brackets (the first two digits of the OKVED code). The + sign at the intersection of lines and a graph indicates that an organization or entrepreneur who is engaged in a particular type of activity is required to submit this form of statistical reporting.

Thus, you can decide on the composition of the statistical reporting of continuous observation.

For selective observation, there are specific forms. Lists of organizations included in the sample can also be found on the websites of the territorial offices of Rosstat. To do this, go to the "List of reporting business entities" section.

Last year, all firms and entrepreneurs were required to submit statistical reports. There was continuous observation, it happens once every five years. In 2017, observation is selective (clause 1, article 5 of Federal Law No. 209-FZ). This means that only those companies and individual entrepreneurs that are included in the sample fill out the forms.

Go to statreg.gks and find out what Rosstat expects from you. Let's explain how to work with this site.

On the first line, leave "notice to legal entities" if you are an accountant in a firm. This value is the default. If you want to know about the reports of individual entrepreneurs, select in this line "notification for individual entrepreneurs, heads of peasant (farm) households."

Next, enter your details. Specify OKPO, TIN or ORGN (for entrepreneurs - OGRIP). You can fill in all fields or just one of your choice. Then enter the verification code. These are the numbers you will see on the screen next to the field.

Click the "search" button. If you have entered everything correctly, the search results will appear on the screen. You will see OKPO and the name of your company. Select Form List. The system will give you the Statgorms********.pdf file. Instead of asterisks in the file name, there will be your OKPO code. This notification file just indicates which reports and when to submit to "statistics". See an example of a notification with form names at the top of this page.

If your notification contains only OKPO and the name of the company, you are in luck. This means that you were not included in the sample and do not fill out the statistical forms for 2016. See an example of an empty notification below.

You can download reporting forms from the same Rosstat service where you received the notification. Go to the notification file. In the right column of the plate you will find the OKUD report code and the inscription "Download". Click on this inscription, and another table will appear on your screen. Depending on which report you require, the table will include forms for small businesses, for firms that sell alcohol, etc.

Select the report you need already in the new table and click on its code. You will receive the form in text format. Save it to your computer to print or fill out electronically.

You can fill in the reports in the "statistics" manually and personally bring them to the territorial office of Rosstat. Or you have the right to send a paper report by regular mail by registered mail with notification and description of the attachment. In the inventory, note which forms you are sending.

Another variant. You can fill out an electronic report and send it through the Rosstat website or through a specialized telecom operator. In both cases, you must have an electronic signature certificate.

How to define key indicators for statistical reports:

Penalties for failure to submit reports to Rosstat

If you are included in the sample, but did not submit the required report, you will be fined under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For officials and entrepreneurs, the amount of sanctions is from 10,000 to 20,000 rubles. For organizations - from 20,000 to 70,000 rubles. The exact amount will be appointed by the head or deputy of the territorial body of Rosstat (part 2 of article 23.53 of the Code of Administrative Offenses of the Russian Federation).

If you have not submitted accounting records for the company to the “statistics”, you are threatened with sanctions under Article 19.7 of the Code of Administrative Offenses of the Russian Federation. For company officials, this is a fine of 300 to 500 rubles. or a warning. Plus, a fine of 3,000 to 5,000 rubles will be applied to the organization itself. The report on the violation is drawn up by specialists from Rosstat (Article 28.3 of the Code of Administrative Offenses of the Russian Federation). And the amount of the fine will be established by the justice of the peace (part 1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation and Rosstat letter No. 13-13-2 / 28-SMI).

For non-submission of statistical reports, firms face an administrative fine of up to 70,000 rubles, and for an unsubmitted balance sheet - up to 5,000 rubles. (Articles 13.19 and 19.7 of the Code of Administrative Offenses of the Russian Federation).

If you are an accountant in a firm that is included in the statistical sample, be careful. For accounting and statistical reporting not submitted to Rosstat on time, two types of administrative fines are imposed at once. According to articles 13.19 and 19.7 of the Code of Administrative Offenses of the Russian Federation. So find out in advance what reports are expected from you. And turn in all forms on time.

Reporting of small enterprises in 2017:

* If you have less than the number of employees in which reporting is submitted only in electronic form, you have a choice. Or submit reports on paper. Or, if you wish, submit documents electronically.

** With a population of more than 100 people, the simplistic person loses the right to the simplified tax system and must switch to the general regime. But here we have indicated the maximum number for reporting, taking into account the fact that this article can also be read by taxpayers in the general mode.

*** As a general rule, VAT returns must be submitted electronically. Exception: if the declaration is submitted by a tax agent - non-payer of VAT. That is, a person applies a special regime or is exempt from paying tax under Article 145 of the Tax Code of the Russian Federation. In this case, you can submit the declaration in one of two ways - on paper or electronically. Only in one case this exemption does not apply: if the tax agent is an intermediary, freight forwarder or developer who issues invoices on his own behalf or receives invoices in the interests of other persons. Then you need to submit reports only electronically (clause 5, article 174 of the Tax Code of the Russian Federation).

Also, do not forget: if you trade in Moscow, then you must notify the IFTS no later than five working days from the date the object of taxation of the trade tax arises. The notification is submitted in the form approved by the Federal Tax Service. Failure to provide notification is punishable by a fine of 10% of the income for the period of trading without notification, but not less than 40,000 rubles. In addition, without notice, the sales tax cannot be deducted from the tax under the simplified tax system.

Preparation of financial statements 2017

Consider the main stages in the preparation of financial statements:

Checking the compliance of information on accounting accounts with primary documents.
Inventory of cash and property.
Correction of accounting data in case of deviations.
Closing accounts.
balance reform.
Direct preparation of financial statements.

The procedure for compiling financial statements is regulated by PBU 4/99 and includes the following groups of rules:

1. Principles applicable in the preparation of financial statements. These include, in particular:

The need to comply with the reliability of the reflected information.
Reflection of data, taking into account information about branches, representative offices and divisions.
Compliance with current forms.
Completion of reports taking into account indicators for at least a 2-year period.
Compliance with the procedure for disclosing information depending on the value of the indicators. If there are no numerical values ​​for one or another indicator, a dash is put down. If the indicators are significant, they are reflected separately, if they are insignificant, they are disclosed in the explanations.
Reporting date - the last day of the reporting period.
The reporting period is from January 1 to December 31. For new organizations and individual entrepreneurs - from the date of entering information into the Unified State Register of Legal Entities or EGRIP until December 31. If the registration took place after September 30, then the reporting period begins from the date of registration and ends on December 31 of the year following the year of formation of the person.
The presence in the reporting forms of all the necessary details, for example, the name of the compiler, period.
Compilation in Russian.
The use of the currency of the Russian Federation.
Signing by the head (or a person endowed with the appropriate authority).

2. Principles of drawing up the balance sheet.

3. Rules applicable to the income statement. It must be completed in the following order:

It is necessary to divide the costs into those related to the activities of the organization or individual entrepreneurs and others.
Revenue is shown net of VAT, excises and other taxes.
The cost price should be formed without taking into account selling and administrative expenses.
The indicators of formation of net profit are given.

4. Rules for explanations to the balance sheet and income statement:

Explanations should serve as disclosure of accounting information in accordance with the accounting policy.
The explanations must indicate that the procedure for compiling financial statements must comply with applicable law.
Explanations are a transcript of information about various aspects of economic life, for example, about the movement of intangible assets, fixed assets, etc.
Explanations in the preparation of financial statements are given through the use of special forms.
Explanations should reflect information about cash flows and changes in equity.
Explanations should contain information about the main type of activity, the average number of employees, the executive body of the company.

The use of financial statements by enterprises and individual entrepreneurs in a simplified form

P. 4, Art. 6 of the Federal Law "On Accounting" No. 402-FZ provides for the formation of a simplified balance sheet by small businesses.

To do this, it is important to comply with the conditions for referring to the NSR, namely:

The average number of employees for the reporting period should not exceed 100 people.
Revenue - no more than 800 million rubles.
Other conditions reflected in Art. 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation" No. 209-FZ.

If these conditions are met, the procedure for preparing financial statements can be simplified. It will include only 2 main reports: the balance sheet and the financial results report.

In this case, the simplified balance sheet will include:

Reduced list of assets and liabilities;
data for the previous 3 years;
generalized indicators.

The financial results report is also filled out by small businesses in a simplified form, which reflects:

Revenue;
expenses for ordinary activities;
Percentage to be paid;
Other income;
other expenses;
income tax;
net profit.

At the same time, when compiling financial statements, information in the financial results report is indicated for 2 years.

In addition, the rules for compiling financial statements in a simplified form require the presence of strict columns in the document. In this regard, if a small business needs to make some additional transcripts when compiling financial statements, the simplified form can no longer be used.

The legislation provides for 2 formats for the preparation of financial statements: in a standard and simplified form.

Accounting statements of a small enterprise 2017

In the event that a company is engaged in non-commercial activities, it needs to prepare a balance sheet and a report on the intended use of funds. However, if the tax authorities require additional information, companies are required to provide them.

Who is entitled to submit simplified financial statements to the inspection? These companies include:

Organizations related to small businesses;
non-profit companies;
participants of the Skolkovo innovation project.

It is forbidden to form simplified reporting for organizations whose activities are subject to mandatory audit, as well as state companies, building and housing cooperatives, notaries, lawyers and other entities, in accordance with Art. 4 of Federal Law No. 209-FZ.

Small businesses include companies whose activities comply with the established restrictions:

1. Revenue excluding value added tax less than 800 million rubles per year.
2. The average number of employees of the company is not more than 100 people (for some industries even less).
3. The share of participation of third parties in the authorized capital of the organization is limited to 49%.

Accounting policy

Each company organized in the form of a legal entity must fix the methodology for maintaining tax and accounting records in such an internal document as an accounting policy in accordance with the requirements of PBU 1/2008.

This internal document is approved by order of the head and must contain information such as:

Working chart of accounts;
forms of primary accounting documents, if they are developed independently in the company, drawn up as annexes to the document;
order of document circulation in the company;
audit procedure and responsible persons;
ways to evaluate liabilities and assets.

When approving an accounting policy, small businesses need to pay attention to the fact that there are principles that allow them to organize their accounting system much easier.

In 2017, an innovation came into force that allows small businesses not to create reserves in the company for the decline in the value of inventories. In order to exercise this right, it is necessary to reflect this situation in the accounting policy, referring to PBU 5/01.

Also, from January 1, it became possible for small companies to reflect the receipt of materials at supplier prices, excluding transportation and other secondary costs. All small business companies have the right to write off acquired inventories at a time.

All these features, of course, should be reflected in the accounting policy of the company. Otherwise, the company is not entitled to apply them.

Despite the fact that the accounting policy is an exclusively internal document and does not require submission to the inspection of the Federal Tax Service, it must be formed annually. When carrying out a tax audit, employees of the tax control authorities will first of all require this particular document in order to assess the validity of the application of certain accounting methods.

Errors in accounting

In the course of carrying out the activities of each company, errors may occur in the organization of the economic accounting system. If such errors are found, the company must immediately analyze the situation and take measures to eliminate them.

Small businesses are allowed to correct past violations identified during the reporting period. Corrections are made using account 91 “Other income and expenses”. Comparative financial statements do not need to be recalculated for the current period. Such simplified rules for correcting identified errors are relevant only for significant violations of past periods. All other errors are corrected in accordance with PBU 22/2010. In the event that violations for the previous year were identified before the submission of the annual financial statements package to the inspection, it is allowed to correct such errors and re-prepare the reporting forms for the inspection.

Source documents

In accordance with Federal Law No. 402-FZ, each fact of the company's economic life must be confirmed by a primary accounting document. Organizations have the right to independently develop and approve forms.

The main requirement is the presence in such documents of mandatory details, among which the following are identified:

The date the document was generated;
document's name;
names of the parties involved in the transaction;
the content of the fact of economic life;
monetary and natural meters;
persons responsible for the transaction, and their signatures.

The primary accounting document is formed either during the transaction, or immediately after its completion.

balance reformation

Before proceeding with the preparation of the balance sheet, a small enterprise must reform it. The reformation process is reduced to the closure of all financial result accounts, such as 90, 91 and 99. As a result of this operation, a positive or negative result of activity is formed on account 84 “Retained profit / Uncovered loss” at the end of the calendar year. Based on the information received, the company draws up a balance sheet.

Before proceeding with the closing of accounts, you should check whether business transactions during the past period are correctly reflected. For these purposes, authorized persons carry out an audit of the company's liabilities and assets and compare the obtained indicators with the accounting data. Also, small businesses should calculate all taxes for the previous year, as they directly affect the financial result. If all the data matched, then you can proceed to the reformation of the balance.

All procedures are drawn up by the last day of the calendar year, even if the reformation is carried out in February.

First of all, accounts 90 and 91 are closed, and after that account 99 “Profit and Loss” is closed, which reflected the results of the company's activities during the calendar year.

At the end of the year, all sub-accounts 90, 91 and 99 of accounts must have a zero balance and the final result is formed on account 84:

1. Profit received - Dt 99 Kr 84.
2. Loss incurred - Dt 84 Kt 99.

After the accounts are closed, the balance sheet reformation procedure is considered completed, and the accountant can begin reporting.

Certain requirements are imposed on the formation of accounting financial statements by regulatory legal acts:

All data must be indicated in thousands of rubles;
negative values ​​are shown in parentheses;
indicators at the beginning of the calendar year must be identical to the data at the end of the previous year;
reporting should include indicators of all separate divisions, if any;
blank lines must be marked with a dash.

When compiling financial statements, it is necessary to display data for several previous periods, which will make the check more understandable for the inspector. If the data is not comparable, then the previous figures are subject to adjustment.

All significant indicators should be displayed separately from each other in the reporting.

Companies should determine the level of detail themselves to the extent that they provide interested financial users with up-to-date and reliable information regarding the activities of the company.

Companies belonging to small businesses must submit to the Federal Tax Service a package of financial statements, including the following documents:

1. Balance sheet.
2. Report on financial results.
3. Report on the intended use of funds.

The simplified balance sheet includes only enlarged items. The statement of financial results does not contain information on the amount of income tax, expenses on core activities, since in most cases the values ​​of these indicators are not significant.

Responsibility for violations

Tax control authorities closely monitor compliance with the deadlines for filing financial statements by small businesses. For failure to submit the established reporting forms, the company faces a fine for each missing document.

When calculating the amount of the fine, "tax officials" will start from the full package of accounting forms. In addition to the general fine, responsibility awaits the officials who committed the violation, in the amount of 300 to 500 rubles.

Reporting methods

Small businesses should submit accounting financial statements once a year at the end of the tax period until March 31. Having submitted reports to the tax control authorities, companies are required to send a duplicate package of documents to the statistical authorities. If an organization is registered after September 30, it does not need to generate reports for this year.

Reporting can be done in person or through a company representative. To do this, it is not necessary to visit the inspection. You can send documents by mail with a letter with an inventory or use the Internet.

Thus, in 2017, small businesses must submit financial statements for 2016 no later than March 31, 2017.

Despite the fact that small companies are allowed to submit financial statements in a simplified format, compiling and submitting a package of documents to the tax control authorities requires the accountant to have up-to-date accounting knowledge and control over the latest changes in the country's legislation.

Quarterly financial statements in 2017

1. Report on the implementation by the institution of the plan of its financial and economic activities;
2. Explanatory note to the balance sheet of the institution.

If the institution submits quarterly reports, include in the Explanatory Note (f. 0503760):

Information about the balance of funds of the institution (f. 0503779);
Information on accounts receivable and accounts payable of the institution (f. 0503769);
Information on the execution of court decisions on the financial obligations of the institution (f. 0503295);
the text part of the Explanatory Note (f. 0503760).

Attention: the founder and the relevant financial authority may establish additional reporting forms and the procedure for filling them out by institutions (clause 8 of the Instruction approved by order of the Ministry of Finance of Russia No. 33n).

Accordingly, in the text part of the Explanatory Note, it is advisable to indicate additional data that affected the amount of cash balances on the accounts of the institution. At the request of the founder, an extract from the Federal Treasury on the state of the personal account on the first day of the month following the reporting one may also be attached.

If a budget institution makes budget investments, the text part of the Explanatory Note should provide information on the state of work on the development of the allocated funds. For example, about the amounts of concluded contracts (agreements) provided for execution before the end of the year, according to the adjusted limits of budget obligations and the percentage of their development.

In addition, the founder may provide for the submission of other information as part of the Explanatory Note. In our opinion, the information contained in the Information on accounts receivable and accounts payable of the institution (f. 0503769) may be in demand.

3. Certificate of consolidated settlements of the institution (f. 0503725);

Institutions with separate subdivisions are required to draw up and submit (clause 23 of Instruction No. 33n) a Certificate of consolidated settlements of the institution (f. 0503725).

It should be borne in mind that paragraph 8 of Instruction No. 33n gives founders and financial authorities the right to establish additional forms for submission as part of quarterly reporting.

4. Report on the obligations assumed by the institution (f. 0503738);

In accordance with paragraph 46 of Instruction No. 33n, this form Report on the obligations assumed by the institution (f. 0503738) is submitted quarterly.

5. Statement on the movement of funds of the institution (f. 0503723).

Since 2017, as part of quarterly reporting, submit the form only for half a year and a year. Do not generate a report for April 1 and October 1 (subparagraph “a”, paragraph 1.11 of Appendix 4 to the order of the Ministry of Finance of Russia No. 209n).

Data for quarterly financial statements

For the preparation of financial statements, take data from accounting registers: the general ledger (f. 0504072), multi-graph card (f. 0504054), card of funds and settlements (f. 0504051). Do not forget to conduct an inventory before the annual financial statements.

Include information on subdivisions, branches and representative offices in reporting. The location of the branches does not matter. Fix the procedure for submitting data on the activities of branches to the head office in the regulation on the unit and accounting policy.

What are the rules for reporting?

Compile financial statements on an accrual basis from the beginning of the year in rubles to the second decimal place after the decimal point (clause 4 of the Instruction approved by order of the Ministry of Finance of Russia No. 33n).

Do not submit empty forms. The list of such forms is given in the text part of the Explanatory Note for the reporting period.

This is stated in paragraph 10 of the Instruction, approved by order of the Ministry of Finance of Russia No. 33n.

Who approves the reporting

The financial statements are signed by the head and chief accountant of the institution. The reporting form with planned (forecast) and analytical indicators is approved by the head or employee of the financial and economic service.

If accounting is maintained by centralized accounting, then the statements are signed by:

The head of the institution for which the reporting was made;
head, chief accountant of centralized accounting.

Such rules are established by paragraph 5 of the Instruction, approved by order of the Ministry of Finance of Russia No. 33n.

In an autonomous institution, the annual financial statements are additionally reviewed and approved by the supervisory board. The institution attaches this information to the reporting. This is stated in paragraph 7 of part 1, part 4 of article 11 of Law No. 174-FZ, paragraph 7 of the Instruction approved by order of the Ministry of Finance of Russia No. 33n.

The Supervisory Board is not required to approve monthly and quarterly reports. There is no such requirement in the legislation. But if necessary, an autonomous institution can fix in the Regulations on the Supervisory Board that it approves all reporting before delivery.

Where to submit reports

Budgetary and autonomous institutions submit reports to the founder.

The founder generates consolidated financial statements of subordinate institutions (clauses 6, 11 of the Instruction approved by order of the Ministry of Finance of Russia No. 33n). The structure of the consolidated monthly and quarterly reporting for 2016 for federal institutions was explained by the financial departments in the letters of the Ministry of Finance of Russia No. 02-07-07 / 16375, the Treasury of Russia No. 07-04-05 / 02-200, the Ministry of Finance of Russia No. 02-07-07 / 15237, Treasury of Russia No. 07-04-05/02-178.

Penalty for accounting reports in 2017

What are the penalties for accountants in 2017? prepared by the FIU

Yes, as of January 1, 2017. there is a fine for failure to provide data to the PF in the amount of 1000 rubles. (for each employee separately).

Experts remind that from now on, the following forms should be prepared for submission in the Pension Fund:

1. SZV-M data on insured persons, which are submitted every month.
2. Report on the length of service of each employee separately.

What are the penalties for accountants in 2017? prepared by the tax office?

In 2017 new penalties are provided for accountants for gross violations of accounting rules, for the lack of explanations in documentary form, as well as for significant violations in one or another application of the cash register. All the nuances will be discussed below.

In 2017 the tax authorities will have the right to impose a fine on a particular firm / company for lack of explanation in the amount of 5000 rubles. for not the first absence of explanations during one calendar year - in the amount of 20,000 rubles.

According to the new rules, it will be possible to submit explanations to the VAT return only in electronic form. Otherwise, the document will not be accepted by the tax authorities. Thus, it is necessary to prepare a single format of the explanation, which will soon be made public. Only tax agents for VAT on any special regime and those who are completely exempt from VAT can choose the option of submitting an explanation (paper or electronic).

What are the penalties for violations in accounting in 2017

It is immediately worth noting that for accountants in 2017. fines will become much larger in case of violations in accounting. In addition, the list of these violations has been substantially expanded.

To date, violations are considered gross if:

1. The article in accounting is distorted to a greater extent than 10%.
2. Taxes are underestimated by more than 10%.

According to the innovations, the following positions will be added to the category of gross violations:

1. If accounting was carried out without primary documentation, relevant registers, reporting, as well as an audit report during the established periods for storage.
2. If the accounting account was kept outside the applicable registers.
3. If the reporting was not carried out on the basis of the relevant applied registers.
4. If there is a registration of an imaginary object, a sham transaction (in other words, any document that is not real).

Here we will talk about the established amounts of fines for accountants for 2017. for violations in accounting included in the category of gross:

1. The first violation is punishable by a fine in the amount of 5 thousand rubles - 10 thousand rubles.
2. Repeated violation - 10 thousand rubles - 20 thousand rubles / disqualification for a period of 1 to 3 years.

To hold accountants accountable as an official, it is necessary to apply article No. 15.11 of the Code of Administrative Offenses of the Russian Federation.

In case of any gross violations in accounting, not only accountants are punished, but also the companies / firms / organizations themselves:

1. First violation - 10 thousand rubles.
2. Violation committed for more than one tax period - 30 thousand rubles.
3. Violation leading to an underestimation of the amount of the tax base for the tax - 40 thousand rubles / 20% of the amount of tax that was not paid.

In order to hold the firm / organization liable, article No. 120 of the Tax Code of the Russian Federation should be applied.

Fines for 2017 in case of violation of work with the cashier

In the new year, there have been relatively many changes, which are somehow connected with the box office. For this reason, the amount of fines for accountants for 2017. can contact them directly.

Experts told readers in more detail about the changes made:

1. From 01.02.2017 - if the organization / company expires the use of ECLZ, it will no longer be possible to replace it. It will be necessary to convert this drug to an online checkout. At the same time, a fine is provided for work without a CCP, its maximum amount is 100% of the amount of an unbroken check, but not less than 30 thousand rubles. In the course of a repeated violation, the punishment is provided in the form of a suspension of work for a period of 90 days.
2. From 01.07.2017 all firms / organizations that have the obligation to use cash registers must necessarily switch to working with online cash registers. As an exception here are UTII payers, as well as individual entrepreneurs who are on a patent - this does not apply to them exactly until 07/01/2018.

Now experts propose to consider in detail the amounts of fines that are associated with any violations in the application of CCP in 2017.

So, all violations for the implementation of which accountants in 2017. can be punished can be divided into three main categories:

1. If the firm/company did not use cash, then the penalty for the accountant in the new year is set at 10,000 rubles/25%50% of the amount of an unbroken check, for a firm/company - from 30,000 rubles/75%-100 % of the amount of the unbroken check.
2. If the company/firm did not use the cash desk and the settlement amount is more than 1 million rubles, then the accountant will be punished by disqualification for a period of one year (maximum), the company - suspension of activities for a period of 90 days (maximum).
3. If the company/firm has violated the procedure for applying CCP, as well as the established rules, terms, conditions for registration and re-registration, then the accountant will be punished with a warning or a fine in the amount of 1,500 rubles - 3,000 rubles, the company - with a warning or a fine in the amount of 5,000 rubles - 10,000 rubles .

Accounting statements USN 2017

Companies that do not belong to small businesses, but work on a “simplified system”, carry out accounting according to general rules without reducing the document flow. Also keep a full account. Accounting is required for enterprises with a risk of switching to the main regime (OSNO).

Maintaining full accounting will be useful for companies that are not going to exceed the established norms for the simplified tax system, but due to the special cycle of financial and economic activity, they are required to constantly analyze the state of assets and working capital.

The list of annual financial statements for the USN consists of two main registers:

1. Balance sheet of the enterprise (form No. 1).
2. Report on financial results (form No. 2).

In addition, less popular forms may be submitted: a statement of changes in equity (form No. 3), a mandatory audit report.

Reporting documentation, which is used in this special regime, has a more simplified form compared to generally accepted forms. All data in it is indicated in a compressed, generalized form. In the tabular part of the documents, the number of filled lines has been significantly reduced.

Registers that are submitted to the tax office must meet certain registration requirements:

Accounting information must be complete. This is especially important for those companies that have separate divisions. Information about the assets and liabilities of branches should be reflected in the general reporting.
It is very important that these calculations are reliable and reflect the real picture of the company's financial condition.
In the accounting statements under the simplified tax system, it is necessary to reflect the indicators that are most significant for assessing the financial and property position of the company. The organization can make such calculations on its own, guided by the accounting regulation 4/99.
The information presented in the reports must be consistent and reflect the financial condition of the company in the form of a comparison of several periods.

In addition to all of the above, the accounting report must be timely and completed in Russian currency.

Balance sheet: types, due date

Small business companies have the right to choose which form of balance they will provide to the tax - simplified or general. It is worth noting that the simplified balance sheet is not used by firms subject to mandatory audit.

The balance sheet for the simplified tax system, in comparison with the traditional form, has a limited number of asset and liability lines. But this does not mean that some information is not indicated in the registry. In the absence of certain indicators due to the nature of the business, the corresponding columns remain blank legally. For example, if a company is engaged in the provision of services, then it may well not have fixed assets.

The annual report is submitted to the tax authorities no later than March 31. In addition, at the same time it is submitted to the state statistics authorities.

Such norms are defined by the Tax Code of the Russian Federation (Article 23, Clause 1). If the company was registered in the register after September 30, then the first balance will need to be handed over only at the end of next year.

By order of the management, the form may be submitted more often. It may be required by owners, counterparties and credit institutions to analyze the financial condition. Such interim reporting is not submitted to the tax authorities.

For violation of the deadline for delivery, a fine of two hundred rubles and administrative liability are provided.

Income statement

The second form is a more complex document compared to the balance sheet. The indicators that are entered in the register are calculated using certain formulas, and are not balances of accounting accounts. Form No. 2 also has a full and abbreviated version. The statement of financial results is a reflection of the financial result of the company, calculated for a certain period. Calculation is the main source of indicators of profitability of the enterprise.

To fill out the form, debit turnovers for specific accounts are used, which are entered in the table on an accrual basis. All negative values ​​and costs are shown in parentheses. When filling out the form, you should be guided by the provision on accounting.

The report is submitted within 90 days after the end of the billing period. The register is provided as part of the financial statements.

Responsibility for failure to comply with the deadline is regulated by Article 120 of the Tax Code. In case of gross violations in the field of accounting, the company may be fined from 10 to 40 thousand rubles. Also, a penalty in the amount of 2 to 3 thousand rubles can be imposed on an administrative person, and the absence of primary documents can be attributed to the status of gross violations.

Accounting codes 2017