Skin administration, which actively conducts commercial activities, independently of the tax system, until the end of time, can store and transfer to the tax service practitioners a special document under the name "Financial call", earlier it was issued as "Zvіt about pributki and zbitki ”(form 2).

FILES

Newly consumed document

The svіtі register ruh financial costs for the enterprise during the svіtny period. These include income, vouchers, bribes and surpluses of the organization, which can be insured with a growing sum of money on the cob and until the end of the year.

Who is in charge of warehouse storage

The ordering of the zvіtu is up to the competence of the specialist of the accounting department and the head accountant. Smaller companies may have a third-party specialist who works on the minds of outsourcing.

After the execution of the document, the binding language may be transferred for signature to the firm's clerk.

Where to submit the document

Warehouses and proper formalization of information about financial results must be transmitted to the territorial tax service at the same time from other documents, which are included to the accounting level.

The term of folding financial sound

Like and be-yakі іnshі accounting documents that are transferred to the tax authorities, which also may be subject to terms of filing. For this occasion, the period of storage is three months from the moment of the end of the starry fate (so it is necessary to build until the end of the birch). In times like this, the norm will be violated, the administration will be threatened with administrative liability in the face of a fine.

Document folding rules

Information about financial results may be two unified forms:

1. zvichaynu(includes extended information),
2. asked(Information in this article is compressed).

Regardless of the form in which the company is speeding up, it is necessary to avenge such obov'azkovі data:

• business requisites,
• date of filing of the document,
• showcases of profits and zbitkiv,
• subbag meaning.

Prior to the filing of the document, the following are put more respectfully, oslkilki pardons, and then more of the introduction to the new unreliable or obviously untrue statements is threatened by inacceptable traces.

As in the process of completing the document, some inaccuracies or corrections were made, it is better to develop a new form and issue it again.

Rules for issuing a financial statement

All entries to the form can be entered both in handwritten form and in handwritten form. Golovna umova, schob vіn mistiv at his own right signature of the clerk of the reception of the confirmed child in the name of the spivrobitnik.

Starting from 2016, others put no obov'yazkovo on the phone, but the representatives of the legal entities of the legislator zvilnenі due to the need to submit their documents for additional seals and stamps.

Letter about financial results is being issued at two accomplices:

• one is transferred to tax inspection,
• the other is left in the organization.

After losing the relevance of this document, it is transferred for storage to the archives of the enterprise, de and utrimuetsya prolongation of the last period, established for this kind of papers.

How to send a message about financial results

On this day, the document can be transferred to the tax service in three main ways.

1. pershy: a way of a special trip to the tribute At this moment, you can call it like a company’s worker without intermediary, so the person is trusted in the name of the person (alternatively, it’s necessary for the mother in the hands of the trust, I’ll get it from the notary).
2. Other Option: send a letter about financial results through an electronic contact: however, here you need a mother in your office, because the business is responsible for registering an electronic signature.
3. Third method of filing a call: sent through the mail of Russia with a recommended sheet from the notification of delivery.

Zrazok issued a letter about financial results

On the bottom of the form, the date is entered, as the document is being written. Dali in the rows from the left side to be entered:

• organization name,
• kind of economic activity (in words),
• organizational and legal status (IP, TOV, ZAT, BAT),
• form of authority (in words).

At the right-handed plate turn on:

• date of filing of the document,
• organization code according to (Zahal Russian classifier of enterprises and organizations),
• code according to (Zahal Russian classifier of types of economic activity),
• code OKFS (Zahal Russian classifier of forms of moisture),
• code of unity vimiru (rubles or millions) according to ЄКЄІ (Zahal Russian classifier of unity vimiru).

Have a row code 2110 income is entered into standard types of activities, such as:

• vikonanna robit,
• nadanny raznomanіtnyh services,
• sales of goods.

Data shall be entered without excises and VAT;

Code 2120 includes arrears for these very standard types of activity. It is necessary to bring indicators here at round temples, which we say to the one who stinks in the air;

Code 2100 fixing the gross income, which is a more advanced formula: the value of the row 2110 minus the value of the row 2120;

Code 2210 here, also at the round temples, there are vouchers incurred during the sale of goods and services;

Code 2220 vrakhovuє vitrati z upravіnnya (tezh at round temples);

Code 2200: here the value is put, vyrahovane for such a formula: from data 2100, data 2210 is seen, then row 2220 is passed, then. utvorenі vnaslіdok sale of surpluses or cuts;

Code 2310 showing the income of the organization from the statutory quarters of other enterprises;

Code 2320 showing you money, taking away from you a profit for shares, bonds, deposits, etc.;

Code 2330 shows the number of cells that are used for payment (the value is entered in the round arms);

Code 2340 to avenge all other incomes that were not included in the top rows (for example, the profit from the sale of intangible assets, basic income, materials, etc.);

Code 2350 at the round temples, revenge the mustaches and witrati (penalties, fines);

Code 2300 vkazuє on a surplus to the pіdrahunka and vіdnіmannya a tax on a surplus. The rozrahunka formula is simple: row 2200 plus 2310 plus 2320±2330 plus 2340±2350;

Code 2410: Here it is necessary to waive the tribute for the surplus.

Code 2460 includes fines, additional payments from taxes, fines;

Code 2400: here is a clean surplus for the river, bolstering from the value in the front rows

The other part of the document is to avenge additional information, as it is also divided into separate paragraphs.

Code 2510 includes data that was not included in the net income, about the results of asset revaluation;

Code 2520 fixes the result of other operations that did not enter the net income;

Code 2500 registry of sub-bag financial results: tobto. s 2400 2510 is visible and 2520 is added;

Code 2900 Shows the underlying cash flow or the cash flow per share (so that the cash cash flow (surplus) is subdivided into the number of shares);

Code 2910 gives information about the dilution of the surplus or the increase per share. The formula for the fool is: (net profit minus dividend for preferred shares) divided by the number of outstanding shares.

Since all the necessary information has been entered into the document, it is necessary to sign at the company’s clerk once again date.

Zvіtnіst organіzаtsіy klаsifіkuyut by species, periodicity folding, step uzagnennya zvіtnih data.

For the types of soundness, it is subdivided into accounting, statistical and operational. Accounting zvіtnіst є a single system of data about the mine and financial establishment of the organization and about the results of government activity. Folding її for the tribute of accounting appearance.

Rice. 5. - see accounting records:

Statistical zvіtnіst skladєєtsya for the tribute of statistical, accounting and operational form and vіdobrazhaє vіdomostі for okremi pokazniki gospodarskoї activity of the organization, like a natural, and varіsnom vrazhennі.

Operative zvіtnіst is formed on the basis of the data of the operative form and to avenge the results of the main indicators for short intervals of an hour - harvest, five days, weekdays, ten days, half a month. These data are selected for operational control and management of the processes of supply, production, and sale of products.

For the periodicity of folding, the internal tax rate is divided. Domestic calls include calls for the day, five days, ten days, half a month, a month, a quarter and a quarter.

The internal statistical soundness is called the in-line statistical soundness, and the internal accounting soundness is called the intermediate accounting soundness. Rіchna zvіtnіst - tse zvіti for rіk. Behind the step of aggregation of svіtnyh data, the zvіti primaries are distinguished, folded by organizations, and zvedenі, yak to establish the most standing maternal organizations that emerge from the primary zvіtіv. Nin_ organizations represent obov'yazkovo promizhnu i rіchnu accounting zvіtnіst. When maintaining the accounting form and keeping the accounting record, it is necessary to know and choose the latest regulatory documents that determine the order of keeping the accounting form in organizations:

• - Explanatory note;
• - information about the number of withdrawals of money (form No. 6) - for community organizations and associations;
• - Specialized forms of accounting records, approved for organization by the ministries and departments for the weather with the Ministry of Finance of Russia;
• - subsumkovu part of the auditor's bill, seen for the results of obov'yazkovogo under the laws of the Russian Federation audit of accounting zvіtnosti.

Richna accounting zvіtnіst vіdpovіdno before the order of the Ministry of Finance of the Russian Federation includes these documents.

In order to ensure the reliability of the data of the accounting form and zvіtnost before the folding of the rіchnі zvіtnosti the organization is responsible for carrying out an inventory (analysis of the turnover and the balance) of all accounts of the accounting form, including mine and financial obov'yazan.

In the forms of accounting zvіtnosti, all transfers are shown in their displays. At the time of not filling these chi іnshої stattі (rows, graphs) of the standard form of accounting zvіtnіst through the day in the organization of other assets, passives, the operation of the statt (row, graph) is passed.

However, when folding standard forms of accounting organization organization, there is a lack of data for the formation of a new statement about the mine and financial establishment of the organization, as well as financial results of the activity, then up to the organization’s accounting status include additional additional indications.

Which organization has the right to submit forms of accounting records on forms prepared independently. If you are responsible for saving code rows for indications, transferred to standard forms, that organization that is saved when filling, as well as additional bags, indications and code rows for divisions and groups of articles of the balance sheet.

Accounting zvіtnіst maє buti is folded by russian mine and in the currency of the Russian Federation.

We give the opening balance due to the acknowledgment of the confirmed closing balance for the period ahead of the star. At the time of changing the opening balance on the cob of the summer period, the reasons should be explained.

Accounting rank is signed by the chief accountant of the organization. In organizations, de accounting form is carried out on contractual ambushes by a special organization or a taxpayer, accounting zvіtnist is signed by a certifier of an organization, a clerk of a special organization or a specialist, who is an accountant cue look.

Accounting balance sheet (form No. 1) - by the way of grouping and aggregating the penny-wise distribution of the government's income for the warehouse and distribution, as well as for the gerels of their approval on the same date.

Graphically, the balance sheet is a table, how to divide it vertically into parts for a separate display of the cost and yogo dzherel.

In the left part of the table, the cats are shown behind the warehouse for those accommodations, and in the right part - behind the dzherelami of their adoption. The left part is called an asset, rights are passive. The skin of an okremic type of koshtiv in the active and the yogo dzherel in the passive is called the “balance sheet”.

Sub-bags of sums of articles to the asset and liabilities of the balance are equal to each other, the shards of those are the same.

The rules for estimating balance sheet items are established by the provisions of the accounting form, accounting rank and instructions (statements) on how to fold accounting rank.

Record about surcharges and bridles (form No. 2) to take revenge at your distributions for the stellar and forward periods:

• - about surpluses (cuttings) for the sale of goods, products, work;
• - about operational revenues and witrati z vidіlennyam vіdsotkіv up to otrimannya that payment;
• - about post-realization income and spending on net (non-distribution) surpluses (churn) of the summer period.

Dovіdkovo in the world to induce tribute for the zvіtny and the previous period about dividends that fall on one preferred share.

At the decipherment of the okremih pribitkіv and zabitkіv, data for the stellar and the previous period about the okremi vidi pributkіv and zabitkiv are given. Information about the change of capital (form No. 3) is made up of several distributions and dovіdki.

At distribution I "Capital" show a surplus on the cob of rock, overhead, vitrata and a surplus on the rock of storage parts of the power capital.

In section II "Reserves of future arrears" and section III "Estimated reserves" show the surplus of the cob and put an end to the starry period, and the remaining reserves of possible arrears and estimated reserves.

In section IV "Change of Capital" there are reports for the last and last periods about the amount of capital for the cob of the period, the same increase, and the change in the amount of capital for the end of the summer period.

“Dovіdtsі” provides data on net assets on the cob of the end of the world and on the withdrawal of funds from the budget and extra-budgetary funds on withdrawals for the most significant types of activities and on withdrawals on capital investments from non-current assets. Organizations make up the news about the rukh koshtiv (Fig. 6). The sound is made up of several distributions:

• - surplus of koshtіv on the cob of fate;
• - nadіyshlo koshtіv - all the same for the types of nadkhodzhen;
• - straightened penny koshtіv - all in all for straight vitrates;
• - surplus of money for the end of the stellar period.

Rice. 6. - A note about rukh koshtiv:

Vіdomosti about ruh koshtіv presented in the currency of the Russian Federation in rubles - for the tribute of rachunkiv 50 "Casa", 51 "Rozrahunkovy rahunok", 52 "Currency rahunok", 55 "Special rahunki banks".

Ruh koshtіv pokazuєtsya for the types of activities - in-line, investment, financial. The supplement to the balance sheet (form No. 5) is made up of seven divisions.

At the distribution of 1 "Road positions" show surpluses on the cob and the end of the summer period, withholding and repayment of borg, short-term positions and credits for non-repayment of the lines.

At branch 2 “Debtor and creditor debt collection” there is data on surpluses and debts for rivers for short-line and long-term debt collection with sightings of the lined and okremo trivality for over three months, as well as data on withdrawal of that debt liverless.

At distribution 3 “Amortized mine” there is a surplus on the cob of starry rock and data on the need for skin type of intangible assets and the main assets and mine for transfer to leasing and is submitted for a rental agreement.

At the branch 4 “Fundamentals of financing of long-term investments and financial contributions” there is a bulletin about the organization’s authority and the receipt of funds for these types. For example, it is necessary to draw up data about the unfinished life and investments in subsidiary and fallow enterprises.

At distribution 5 "Finansovі vladennya" sumi zalishkіv on the cob and the end of star rock according to the skin type of long-line and short-term financial deposits were assigned.

At the section 6 “Vytrati for the most significant types of work” there are vodkazhenі vytrati on the elements for the first and last years and data about the change of surpluses of unfinished production, vitrate of future periods and reserves of future vitrates.

Distribution 7 “Social Shows” provides data on repayment to state budgetary funds and repayment to non-state pension funds.

A note about the number of sacks for taking away the cost (form No. 6) to avenge the data for the stellar and the previous fate about the surplus of koshtіv on the cob of rock, the severance of koshtіv for їkh species, the scoring of koshtіv for species that about the surplus of koshtіv for the end of the year.

An explanatory note to the financial accounting rank is due to the accuracy of the information about the organization, financial position, summation of data for the rank and the previous years, methods of assessment and stats of the accounting rank st.

Such a rank of accounting (financial) zvіtnіst - tse sukupnіst pokaznikіv about the results of virobnicho-government and financial activities of the enterprise, which are grounded on the data of the accounting form.

It is also possible to signify that accounting zvіtnіst є system pokaznіkіv, scho comprehensively characterize the mine and financial results of the government's activity of business for the zvіtny period.

Zvіtnіst is formed on the basis of current information about the activity of the object of zvіtnіstі, they take into account the data of accounting, statistical and operational types. Zavdyaky to whom it is possible to secure the possibility of obtaining money on the basis of zvіtnostі raznobіchnoї іnformatsiї about the government's activity of the subject of the government and the results of financial and governmental activity for various koristuvachіv zvіtnosti.

Behind the step of aggregation of svіtnyh data, the zvіti primaries are distinguished, folded by organizations, and zvedenі, yak to establish the most standing maternal organizations that emerge from the primary zvіtіv.

Nin_ organizations represent obov'yazkovo promizhnu i rіchnu accounting zvіtnіst.

Financial zvіtnіst– a system of indications that reflects the main and financial status of the organization on a given date, as well as the financial results of its activities for a given period.

Koristuvach of financial rank- a legal or physical person, as mentioned in the information about the organization.

- Koshti organizations, yakі may work pratsyuvati that bring surpluses.

- Dzherela osvіti that placement of zasobіv organization.

- Koshti, pridbani z metoyyu vikoristannya in the process of the government's activities of the organization.

- koshti, like a stretch of the stellar period, toil buti vikoristani, realized with the method of obigu їх at cooking.

reach- increase in economic benefits as a result of the overflow of assets (penny koshtіv, another mine) and (or) the repayment of goiter, which will lead to an increase in the capital of the organization, for the blame of the contributions of the participants (vlasnikіv lane).

Vitrati- a change in economic benefits as a result of the number of assets (penny money, another mine) and (or) the vindication of goiter, which will lead to a change in the capital of the organization, for the change in contributions for the decisions of participants (vlasnik iv lane).

Financial status in the organization management system

At times, financial zvіtnіst becomes the main source of information to the praise of primers. An important factor before the adoption of a managerial decision is the presence of facts about how the financial organization will become and the results of its activities. Such facts are presented in the form of accounting data, they are selected, grouped, summed up and know their own image in the world. For a wild-eyed person, financial zvіtnіst is the final product of the creation.

Financial zvіtnіst іn the system of cіcavia management for different groups of coristuvachіv, both internal and external.

Internally, they are engaged in business without intermediary in this organization: ce kerіvnitstvo pripriєmstva mesta i raznі posadovі individuals (economіsti іnshikh.), yakі vіdpovіdat vіdnja vіdnіdnya і dіyatnosti і іyаlnostі organіzаtsії. The results of the work of the organization lie in the correctness and timeliness of the adoption of managerial decisions, and for the most part these decisions are significant in the world are grounded on oblique information and її analysis.

• indirectly (directly) zatsіkavlenі sub'єkti in the activity of the organization;
• subjects that may indirectly affect the activities of the organization.

The first group is made up of vlasniki (shareholders) of organizations, creditors, investors, state taxes, servicemen (practitioners), other organizations, and real and potential partners of these organizations.

Shareholders provide information about profits, about changes in the organization's power capital.

Lenders win the reputation by assessing the organization's platospromozhnosti, its superiority as a client and the minds of credit providers.

Investors look at the value from the position of visibility and superiority of their investments in this organization.

Taxes establish zdіysnyuyut control over dannym about narahovanі, paid taxes.

Potential business partners, as well as those who already have business opportunities with this organization of the company, evaluate its financial position, increase the popularity of the method of forecasting the dynamics of prices, looking for new opportunities for cooperation right.

The other group includes osіb, yakі may have an indirect financial interest, but protect the interests of the first group. Various audit and consulting firms, fund exchanges, state bodies, information agencies, representatives of the press, trade unions and others.

Auditing firms give a report about the reliability of publicity, which the organization hopes for.

Sovereign bodies produce financial results with the method of control over the dynamics of prices and the movement of shares, the development of economic planning, and the improvement of methods for the appearance and formation of zvіtnost.

Information agencies and representatives of the press otrimuyut information from these numbers for the preparation of a review, assessment of trends in the development of other organizations, galleys, a periodic analysis of the results of the activities of other companies and the development of the most important indicators financial-government activity.

From the position of ensuring the management of the responsibility of financial responsibility, the responsibility is to satisfy the advancing main benefits, which are in line with the interests of the coristuvachi and us before the investors and creditors:

• revenge data for the adoption of managerial decisions at the gallery of investment policy;
• ensure the assessment of the resources available in the organization with the improvement of changes and the effectiveness of their selections, which are used in them;
• ensure the assessment of the dynamics of profitability;
• to collect data for a prospective assessment of the establishment of an organization above the market.

Wimogi to financial brilliance

Regulations of the accounting form "Accounting zvіtnіst organіzatsії" (PBU 4/99) are assigned such values ​​to zvіtnіstі: reliability, neutrality, succinctness, tsіlіsnіst, sledovnіst, sumіsnіst, dotrimannya zvіtnі period, correctness of design.

Vimoga authenticity it means that the accounting department is responsible for giving reliable and up-to-date information about the mine and the financial establishment of the organization and the financial results of the activity. Reliable and newly respected zvіtnіst, molded and folded according to the rules established by the national accounting standards.

Vimoga neutrality including one-sided satisfaction of the interests of some groups of coristuvachiv in front of others, as well as having poured through the choice or form a submission for the decision and assessment of coristuvachiv with the method of achieving the most important results or success.

Vimoga succinctness signifies the right of the organization to include, up to the mark, additional indications and explanations that are not transferred by standard forms of accounting mark, for the formation of a new statement about the mine and the financial establishment of the organization.

Vimoga integrity means the need to include up to date data on all government operations, created both by the organization as a whole, and by its branches, representatives and other employees.

Vimoga sequence close in practice the formation of accounting zvіtnostі nebhіdnіst stаlіstіn zmіstі і forms аn accounting balance sheet, zvіtu pro pributki i zbіtki i opisannі to them vіd one svіtnogo roku to іnshoy.

Vіdpovіdno to vimoga summation accounting debt is due to the revenge of the data, which allows you to calculate the balance with similar data for the previous summer period.

Vimoga before the dawn of the stellar period means that the stellar rіk in Russia has a period from sіchnya to 31 th day inclusive, i.e. the svіtny rіk zbіgaєtsya from the calendar.

Vimoga correct design due to the formal principles of zvіtnostі: folding in the Russian Federation, in the currency of the Russian Federation (in rubles), signed by the organization's chief accountant and the specialist in charge of the accounting form (the main accountant, then).

Financial stock warehouse

The financial performance of the organization is a system of indications that reflect the main and financial position of the organization on the given date, as well as the financial results of the activity for the summer period.

The warehouse and forms of financial rank of organizations are established by the Ministry of Finance of the Russian Federation.

• 1. - Form No. 1.
• 2. - Form No. 2.
• Explanation to the balance sheet and information about surpluses and cuts:
• 2.1. Letter about the change of capital - form No. 3.
• 2.2. Call about rukh koshtiv - form No. 4.
• 2.3. Addendum to the balance sheet - Form No. 5.
• 2.4. Explanatory note.
• 3. Auditor's visa, which confirms the credibility of the accounting status of the organization, as it does not comply with federal laws for the obov'yazkovu audit.

All the elements of financial zvіtnosti are related to each other and reflect the different aspects of the government's own operations and phenomena. The balance sheet should contain information about the financial position of the organization on the first date. Sounds about surpluses and surpluses in the form of information about molding and surpluses of the organization. A note about the change of capital - data about the power of the organization's capital, funds and reserves and gives the opportunity to evaluate the changes that are expected from the government's capital of the organization. It’s about rukh koshtiv to avenge information about rukh koshtiv organization in preparation and non-preparation forms. Directly the flow of costs is seen in the analysis of the main types of activities of the organization: in-line, investment and financial.

Of great importance for the correct understanding and interpretation of the balance sheet, information about surpluses and profits, a note that deciphered to the next pokaznikiv zvitnosti can be explained. Appointment of these elements in financial zvіtnosti - razkriti zmіst and approach to the formation of quiet chi and other pokaznikі in financial zvіtіv, appearance policy of the organization.

The explanatory note includes information and supplementary data, which were not known in the forms of financial accounting. This information should give a short description of the activity of the organization, the main indicators of the activity of the factor, which contributed to the government and financial results, as well as data, figures for the removal of more and more objective assessment of the mining and financial development shcha organizations. The warehouse part of the explanatory note may be analytical information (indicators of the financial state of the organization).

The organization can provide supplementary information that supports accounting rank, a report for corporate rank. Such information can be presented in analytical tables, graphs and diagrams and include information about the dynamics, the most important economic and financial indicators of the activity of the organization for a number of years, plan the development of the organization; data on capital transfers and long-term financial investments; to characterize the policy of organization of low-risk events, risk management, activities of organization in the gallery of scientific and advanced and advanced design work, environmental protection and other.

balance sheet

(form №1)- A static document, the scores are compiled for a specific date and characterize the financial position of the organization as of that date. Vіn revenge information about resources (asset), goitre and government capital of business (passive). In business practice, the balance sheet is presented as a two-sided table, the left side being an asset, the right side being a passive balance sheet. Stats of the asset are spread behind the singing system, the basis of which is the level of liquidity, the stats of the liability are behind the level of terminology of the repayment of crops. Pobudov's assets to the balance of business enterprises zdiyasnyuetsya at the order of the increasing level of liquidity, passive - for the increasing term of repayment (turning) goiter.

Zgіdno with the appointments accepted by the votchiznânіy praktitsі, the asset is considered as a mine mass (for the benefit of the organization), as it can be pratsyuvat that bring profits to the organization, and the passive is like a goiter for the deprivation of value (services), є dzherelami osvіti that placement of koshtiv organizations.

Let's take a look at the main warehouses of the balance sheet.

Non-current assets include intangible assets, main income and financial investments.

Non-material activation of various rights to objects of intellectual (industrial) power, to coronation with natural objects and other. Intangible assets - tsedovgostrokovі aktiv, scho do not mayut physical form, but may vartist and bring profit to the organization. In zvіtnostі intangible assets vіdbivayutsya for surplus varіsty.

The main costs are long-term assets, which will secure the organization's income. The Danish type of assets is shown at the star rate for the overage

Dovgostrokovі financial contributions are recognized as dolgostrokovі _investitsії іnvestіtsії organіzаtsії in subsidiaries and collateral partnerships, statutory (warehouse) capital of other organizations, created on the territory of the Russian Federation or beyond leagues and other papers of other organizations, as well as giving positions to other organizations. Dovgostrokovі financial contributions are shown in the amount of money in the actual sum of expenses for their income.

Werewolves assets include reserves, financial investments, cash.

Stocks include syrovin, materials and other analogous values, waste in unfinished production, finished products and goods.

Accounts receivable from the debtor's date (dovgostrokov), that debtor's debtor's debt, payments for which are cleared more lower after 12 months which will be cleared for 12 months after the big date (short line).

Short-term financial investments and a liquid part of current assets and time-hour placement of free funds in organizations with a method of taking a profit - redemption of power shares in stockholders, investments in papers of other organizations th, sovereign tsіnnі papers and іn., nadanny pozik іnhim organіzatsіam. In zvіtnostі tsey type of financial contribution is shown behind the actual vitrates of the dressing room.

Rozdil Capital and reserves"Vlasny capital of the organization. At the warehouse of the state capital of the organization, statutory, additional and reserve capital, non-distributed profits are insured.

Long-term and short-term goiter is the positional capital of the organization.

Dovgostrokov_ goiter- goiter for organizations that require repayment for a period of more than 12 months and include long-term bank loans and other positions.

Short string goiter pіdlyagayut redeemed by stretching
12 months on the path of winning with the help of the method of circulating assets or refinancing the path of accepting other short-line (inline) crops.

Zvіt about pributki i zbitki

(form №2) showing the effectiveness of management decisions in the financial and state sphere of activity of the organization, influencing and subsuming the income of the organization.

Let's look at the main elements of the story about surpluses and briskets.

Rozdil Earn that vitrati for the most significant types of activity

1. Viruchka (net) in the sale of goods, products, labor, services (minus a tax on the additional payment of wages, excise taxes and similar obov'yazykovyh payments) is deducted from the allowance for timing of the facts of government work.
2. Collection of goods sold, products, work, services, storage of insurance charges for the production of products, work, services from the part, which is due to the sale of products during the summer period, work and services.
3. Gross surplus is recognized as a difference between the sale and the cooperation of the sale of goods, products, work and services.
4. Commercial vitrati show the rіven vitrat, which is connected with the production of goods (work, services) from the workers and goods from the trade and zbutovyh organizations.

Management fees - the collection of administrative and managerial fees, fees for the extra charge of the overhead gift to the staff, not related to the manipulation process, fees for payment of information and consulting services and other similar fees for the recognition of costs.

Calculating the result, subtracting from the virtuosity of the profits from the co-operation of the commercial and managerial accounts, characterizes the income from the sale.

Rozdil Operational income and vitrati includes the following stats:

1. Vіdsotki for otrimannya — narahovanі (otrimani) vіdsotki for bonds, bills, depository accounts, sovereign papers, loans and other positions.
2. Amounts to pay include accrued (paid) credits for bonds, shares, loans to organizations and positions.
3. Income from participation in other organizations - income (dividendi) from shareholdings and financial contributions to the statutory capital of other organizations, dividends from shares of other organizations, which is the power of publicity.
4. Other operating income includes income, minus the tax on the additional payment for the sale of the main income of the same mine, valuable papers and foreign currency; come from the building of the lane at hire; necessary compensation for the loss of conserved vaping strains and objects for the annulment of the appointments and the affliction that did not give the product.
5. Other operating costs include the excess cost of the main assets and other depreciated assets; vitrati, pov'yazanі z servicemen tsіnnih paperіv; spending on rent operations; vitrati on the morning of conservation of virobnicheskih strains and objects; vitrati on the cancellation of the vaping, and on the vaping, which did not give production; spending on operations related to the reduction of operating income; collected sums of taxes and levies that are paid to the legislature for financial results.

Realization income include income from write-offs of accounts payable and deposits, which ended the terms of call limitation; arrears on repayment of earlier written-off receivables; renewal of non-reserved reserves for sumnivny borg; awarded (punished by barmen) fines, penalties, forfeits, other sanctions for violation of government contracts; nadkhodzhennya, scho vіdshkoduyut zbitki, zapodіyanі third-party organizations; surpluses of past fates, manifestations in the starry circle; the varity of the hauled lane taken into shape, revealed at the hour of the inventory; exchange rates, which are blamed for the revaluation in the established order of myna and goiter, denominated in foreign currency; income, po'yazanі z free of charge assets.

Other post-sales expenses include spending on discounts on stocks, goods and finished products; uncompensated losses due to downtime due to external reasons; accumulated reserves for sumnivniy borg; arrears of write-offs of accounts receivable and other unrealistic bills; foreclosure (judgment) of fines, penalties, forfeits, forfeiture due to government contracts; battles for operations of the past fates, revealed by a famous roci; zbityki vіd write-offs of non-stack lanes, revealed pіd hour of inventory; wedges due to write-off of fences due to the incompetence of a barber; court vitrati; exchange rates, which are blamed for the revaluation in the established order of myna and goiter, denominated in foreign currency; congestion for operations with containers.

A tax on income and other similar obov'yazkovі payments є narahovannoy z cob rock for the cost of the budget sum tax on the profit of the organization and other obov'yazykovih payments.

Income from sales in sum with $100 to pay, income from participation in other organizations, other operating income and post-realization income minus $100 before payment, other operating fees, post-sales costs and income tax gives the result of the financial-government activity of the organization - income or income Vіd zvichnoї diyalnostі.

Nadzvychaynaya come that vitratiє the results of the historical situation of the state's activity (spontaneous hardship, fire, accidents, nationalization toshcho).

Net income of the organization for the winter period form, depending on the surplus or on the beaten track in the form of the sizable activity with the improvement of the influx on the inscriptions of the supra-state conditions of the state activity in different viniknennya.

Call about rukh koshtiv (form No. 3) pіdsumovuє flows koshіv organіzatsії. Directly the flow of costs is seen in the stars in terms of the main types of activities of the organization - in-line, investment and financial.

Continuous (virobnicho-gospodarska) diyalnist - diyalnist, which brings the organization the main revenue.

Investment activity— pridbannya and the sale of long-term assets and financial contributions that do not lie up to the equivalent of pennies.

Financial activity- Sukupnіst opektsiy, scho lead to zmin at rozmіra і structures і vlastnogo pozikovogo kapitalu organіzatsiї, vinyatkoy ї sredyorskoї ї borgovannostі.

The information that should be avenged from the news about the rukh penny koshtiv is necessary for the assessment:

• perspective feasibility of organization to create positive flows of koshtiv (replacement of nadhodzhenya over vitrates);
• the ability of the organization to win its goiter for repayments with creditors, to pay dividends and other payments;
• consume from the supplementary received coins;
• efficiency of operations from financial organization and investment interests in financial and pennyless forms.

The information about the rukh koshtiv should be provided with information, such as supplementing the data of the accounting balance sheet and the statute about surpluses and surpluses. It gives you the opportunity to take information from those who have secured access to a sufficient supply of funds, the necessary expansion of operations, and who is satisfied with the supply of funds, the necessary liquidity of the organization. Significance of investments in subsidiaries and other government partnerships, capital investments in the main income, for the increase of turnover capital, to avenge data on the increase in capital from the sphere of investment and give a statement about the activity of the organization ї how to obtain financial resources for financing її development of other needs.

Letter about changing capital (form No. 4) to compensate for the increase in capital in total and, among other things, for the balance of the additional issue of shares, the revaluation of the lane, the growth of the lane, the reorganization of the legal entity for the income balance, as well as information for the balance of which the capital was changed. Zokrema, for the change in the nominal value of the shares, change in the number of shares, reorganization of the legal entity for the change in the amount of shares.

Addendum to the balance sheet (form No. 5) give information about the indications of the activity of the organization, information about the days of rehab at the re-sustained stars. So, for example, creditor and debtor debt collection, terms and stitching, mine, what is depreciated, social indicators, etc.

Explanatory note to the financial level, it is possible to show the specificity of the activity of the organization, the main types of activity, the average number of practitioners, the stock of members of the higher and controlling bodies of the organization.

Auditor's Visnovok

Auditor's Visnovok May be collected by an independent auditor and give an assessment of the reliability of the financial statements.

Accounting (financial) zvіtnіst pridpriєmstva є sukupnіstі danih obіku, vrazhenu іn the system іnіh pokaznіvіv. Vaughn wins in the evaluation of the mine mill of crops, state operations and the results of the economic activity of the enterprise. Let's look at the distance, what is the soundness of the enterprise.

Zagalni vіdomostі

Instructions for the folding and the form of zvіtnostі pridpriєmstva approved by the Ministry of Finance and the State Statistics Committee of the Russian Federation. The only indications allow structuring the view of economic districts, galleys, edges and the entire national gift sector as a whole. Organizations that regulate the appearance, at the boundaries of their competencies, approve Methodological guidelines for the compilation of documentation for banking, insurance and other companies, up to the normative acts of the Ministry of Finance.

Structure

Today's organizations can push the river and the industry. The rest includes:

1. Balance (f. No. 1).
2. Zvit z pributkiv and zbitkiv (f №2).

They can also be presented with other documentation (about the transfer of cats and other), an explanatory note. Rіchna zvіtnіst zvіtnіst vіdpriєmstva includes:

Explanatory note

He may have an assessment of the activity of business. As criteria come forward:

• The breadth of markets for the sale of products, the scope of availability of export deliveries.
• Company reputation. You can look at the company's view of the middle of the clients, as if they are serving as servants, too thin.
• Steps for ensuring the pace of development, progress towards the plan.
• An indicator of the effectiveness of the use of available resources and int.

Additionally, include in the note information about the dynamics of the most important economic results in the activity of the company for a few years, a description of the possible capital deposits, inputs of those other statements, building investments, and accounting zvіtnіst pripriєmstva.

important moment

Zvіtnіst pridpriєmstv, yakі vikoristovuyut simplifies the system of taxation and goiter to revise the audit, you can include information about the change in capital and the transfer of financial assets, additions to the balance sheet and an explanatory note. If the appointed companies are called for the need to conduct control visits, the stench may also not apply f.№№ 3, 4.5 for the daytime of the inspection visits.

Non-commercial enterprises may have the right not to include information about the total amount of money (f.4), as well as additional information to the balance sheet (form No. 5). Associations (community organizations) that do not zdiyasnyuyut pіdpriєmnitsku diyalnіst and not mayut revovіv schodo realіzаtsії robіt, serfs, comrades, for the sake of a vibular lane, do not fold promizhnu documentation. Appointed organizations do not give information about the penny assets and capital changes at the warehouse, explaining the note and supplements.

Data about buns and buns

Fіnansova zvіtnіst pіdpriєmstva vklyaє porіvnyannya sumi total income vіd realіzacії services, goods abo robіt abo іnshih articles і nahodzhen z pokanik vsіh vitrat, yakі kompanіya incurred for pіdtrimki svoєї dіyalnostі z on the cob rock y. As a result of tsgo spіvvіdnoshnja vstupatime balance sheet (gross) surpluses or zbitka for the designation of the period.

Analysis of the financial position of the enterprise

The results of the evaluation of the government's business operations for investors and other affluent entities may be of great importance. Tsya documentation is important, lower the balance sheet of the company. It is so important that the analysis of the zvіtnostі pridpriєmstva vindicate not one-time, but dynamical reports about those successes, which were achieved during the song period, zavdyaki to such factors did not happen, as the scale of this activity. Documentation gives a statement about the trends in the development of the sovereign subject, which is possible not only in the past, but in future periods.

Financial efficiency of the enterprise: statistics of profits and profits

The pokanik, for co-operation, produces products, services/viconannnya robit є іnformatsija about the sum of virobnicheskih vitrates without value, shown in administrative vitrats. In the article about the sale of goods for the violation of MPE, excise taxes and other similar goiters, the data about the profit that was expected from the sale, minus the designated payments, are included. Zvіtnіst podpriєmstva vengeance vіdomosti pro komertsіynі vitrati. At this statti, vitrati are assigned, which are fixed at the rah. 43 and lie until the production / services / work. At the manager's office, sumi, vrakhovanі on rachs, enter. 46 ("Zahalnogo spodarski vitrati") following the established procedure. Also, in these stats, the values ​​\u200b\u200bthat are written off from the same financial account without intermediary for Db sch. 46.
Indications of income for the withdrawal of that payment are worth the sum, as if the company should have a view of dividends / costs, which pay for payments, for deposits, bonds, too. When investing in paper prices of other companies, profits, borrowings for shares, it is shown in the article about income from participation in other companies. Zvіtnіst podpriєmstva vіdobrazhaє vіdomosti about іnshі operatsiyni nіdkhodzhennya vitrati. They include data for the results of subdivisions, which were not included in the previous articles f. No. 2.

At "Іnshih post-realization income" there is fixed information about creditor's and depositor's debts from the past term. To tsієї statti include also sumi, scho nadіyshli on the repayment of receivables goiter, written off in advance periods like a slump (like hopeless to otrimannya). Until other post-realization incomes, penalties, fines, forfeits and other sanctions for breaking the contracts are also charged. In the article about the tax on income, a fixed amount is fixed, it is converted into buhoblіku, it is paid according to the provisions of the legislation and it is directed to the budget.

Turnover to capital

This song includes two divisions. First - "Vlasniy Kapital" - to collect information about:

1. Additional, statutory, reserve capital.
2. Funds of the social sphere and accumulation, formed in accordance with the adopted policy and regulatory documents.
3. Help yourself.
4. Undivided surpluses of the front rocks.

The skin indicator has 4 graphs:

1. Surplus on the cob of rock (credit balance for rahunki).
2. Nadkhodzhennia in the stellar period (credit turnover).
3. Vikoristani (stained) cash (debit transactions).
4. Surplus to the end of fate.

Changes in the statutory capital of the bank are allowed to be changed if the participants diversify their contributions, the cancellation of shares that lie directly in the middle of the AT, the reduction of the nominal value of the price of papers when the value is brought to the size of net assets. Another section includes information about the availability and relocation of savings funds, reserves of future loans and payments, as well as estimated reserves.

Ruh pennies

Tsey svіt maє buti ideas in rubles. For the presence of the exchange rate, a fee is charged for the skin type, after which the fee for the national penny is calculated for the exchange rate of the CPU on the date of filling the documentation. Moving assets are accumulated in the investment, flow and financial activities of the company.

addendum

Razdіl about rokh pozikovyh koshtіv to avenge the presence of that relocation of assets taken as bank or other positions. At the rows "not extinguished at the rows" are fixed stitching and stitching of goiter. At the distribution of accounts payable and debtor's fencing, it is necessary to change the position of the relocated funds, which are to be paid on the rahunka for the rozrahunka. The stench also enters goiter, swearing bills of exchange, and advances. Razdіl about mine, scho depreciation, vindicate the decoding of intangible assets, quickly wear and low-value items, the main assets that the company should have.

Indicative of the growth of capital in finance, the contribution and the investment of pre-term investments show the presence of the obtained and the power resources, their victories for the capital and other countries. Razdіl about vitrati, vroblenі company, retaliate іnformatsiyu about vіtrati on їх elements, yakі vіdpovіdno vіdpovіdno vymog. Deciphering of the okremih zbitkіv and pribitkіv vіdobrazhaє koshti, otrimani during the stellar and early periods and included before the final articles.

Accounting zvіtnіst - tse chіtka system of rozrahunkovy pokaznikіv, demonstrating the actual camp of the right on the enterprise and vіdobrazhayut pіdbags It is necessary for the analysis and objective assessment of the effectiveness of the company's work.

The basis for її folding є oblіkovі data. What is the accounting zvіtnіst, you see that wimogi to її folding - the topic of the article.

Functions that count

The form of transferring the filling of two parts. For the first time, to enter information about the new capital in the past solar period, the other part is assigned information for the period of the hour, which is being looked at. Given the light, decipher the indications of balance, concentration in the third division.

Zvіt about rukh penny koshtіv

You can see the accounting value of an additional specific form, which shows the dynamics of the movement of the most important business assets - koshtiv. Data about the actual income and financial costs are given equally with the data of the past period, which transfers the analysis of the dynamics of the asset to the asset. The information submitted to the public is based on data from another division of the balance sheet, deconcentrating information about the company's capital stock.

Vimogi before the folding of the financial position

The information submitted in the official forms is the most important way to get information about the company's information about the camp. Therefore, accounting zvіtnіst, see what is described in this article, transferring low to the best. Prior to them lie reliability, integrity, relevance. For the purpose of ensuring the completion of the financial fate, the enterprise conducts an inventory of all accounting records - mine, stockpiles, stocks, crops, and fences.

In addition, the compilation of financial records can be carried out at the appointed term, at the arches of the zvіt all necessary information and requisites are filled, seals are affixed. Accounting zvіtnіst, see її, nebhіdnі okremіy komіnії, utverzhuyutsya vіdpovіdnymi pipisy.