Use for drawing up the accounting balanceand a standardized reporting form №1. Learn the rules of filling lines, which are set out in section 4 of PBU 4/99. All metrics should be expressed in thousands or millions of rubles without using decimals. Also remember that to reflect a negative number, use parentheses.
Perform the following steps to validate the completeness and reliability of information about assets and liabilities of the enterprise. To do this, before drawing up of the accounting balanceas you perform an inventory of assets and liabilities, as well as a reformation in the balance. If there are errors, make the appropriate adjustments in the primary documentation.
Complete the asset balanceand, which consists of information about non-current and current assets. It should be remembered that fixed assets, investments and intangible assets necessary to reflect the residual value.
Count the cost of the stock of goods and inventories, net of reserve, which was created after inventory. Also from the balance of accounts receivable must be deducted a reserve for doubtful debts.
Fill in the details in the liability balanceand, which reflects data for the debts and obligations of the company, as well as payables and borrowings. This part of the report to identify the amount of debt and the possibility of compensation by assets.
Check the correctness of the balance. Determine the amount of the balancea, which is equal to the sum of lines 190 and 290. This value must match exactly with the sum of lines 490, 590 and 690. If the equation is satisfied, the balance is written correctly, otherwise you must re-check all data entered with inventory act.
Remember that all data balanceand should match the balances on the relevant accounts of accounting. In this regard, at the end of each month of the reporting period, you must make the trial balance that allow you to identify inaccuracies. If this reporting is completed correctly and in balancee discovered the error, it is possible she is in the wrong calculation or indication of numbers.
Advice 2: How to learn to make the accounting entries
In the process of implementing activities the company produces a large number of business transactions that should be reflected in accounting. For this purpose, a special form of accounts and between them are the appropriate transactions. In order to learn how to make the accounting entries necessary to understand what account, credit and debit, as well as to study the Provisions of accounting.
Read the basic documents that will help you draft transactions. These include: chart of accounts and various accounting regulations. Recent documents are reissued constantly, so it is advisable to always have latest version.
Learn the concept of accounting. It is the basic unit of information storage in various operations of the enterprise. Account accounting allow you to reflect the relationship and Ungroup the property at the location, composition, sources of formation and economic operations according to various characteristics. Each transaction type has a corresponding account with the serial number matching the items on the balance sheet and with credit and debit.
Define operations for its relation to active or passive account. Active accounts are intended to reflect the property's structure, location and availability and are located in the assets side of the balance. Liability accounts reflect the sources of formation of property and placed on the liabilities.
Write operation in credit or debit side of the account. For active accounts to the debit of the situation are increasing, and credit – reduction of property or money. For passive accounts – on the contrary.
Make a journal entry to reflect the transaction using double entry. The records should reflect the movement of assets and liabilities in the accounts. For example, consider a situation when cash withdrawn from the accounts of the company and are defined in the cashier. In this case, take account 50 "cash" and the account 51 "Settlement account". The first will be reflected on the debit side, because it increased the amount of money and the second loan, as its amount has decreased. If you are paying wages out of the register, the account 50 is recorded in the credit, and the bill 70 ("Settlements with employees on remuneration of labor") is in debit.