You will need

- The balance sheet of the company.

Instruction

1

Determine the value of the assets of the company at the beginning and at the end of the year according to the balance sheet. Its value is recorded at line 300 of "balance sheet Total".

2

Calculate the average annual value of assets according to the formula: ASR= (A1+A2)/2 where:

- A1 - the value of enterprise assets at beginning of year

- A2 - the value of the assets at the end of the year.

To do this, fold data for the period 300 "Total balance" at the beginning and at the end of the year. Dividing the resulting sum by two, you'll find the average annual value of assets of the company for the analyzed period.

- A1 - the value of enterprise assets at beginning of year

- A2 - the value of the assets at the end of the year.

To do this, fold data for the period 300 "Total balance" at the beginning and at the end of the year. Dividing the resulting sum by two, you'll find the average annual value of assets of the company for the analyzed period.

3

Calculate if needed on the same formula the average annual value of fixed and current assets, using the results of the balance sheet in section I "non-Current assets" or under section II "current assets". Making similar calculations according to the financial statements for the previous periods analyse the changes in the composition of the assets of the organization, identify the causes that affect these changes, take the necessary decisions for the effective management of the resources of the firm.

Note

Estimates the average value of assets are also used in the calculations of profitability ratios of assets, ratios of asset turnover and other indicators characterizing the financial condition of the company. Analysis and identification of factors influencing changes in them, allows us to manage the assets of the company in the ordinary course of its business.

# Advice 2: How to calculate average number of employees

For a business to effectively use labor resources, a system of indicators characterizing the quantitative and qualitative changes in the composition and structure of the staff. Quantitative characteristics of the labor resources of the organization measured performance of the payroll and the average number of employees.

Instruction

1

Before to proceed to the calculation of the average annual number of employees, please note that the payroll includes all permanent, temporary and seasonal workers. This starts the recording in the employment record of employment. Each employee can be on the payroll of just one company. In the payroll includes all employees and do not appear to work for various reasons (illness, vacation, etc.).

2

In addition, you should know that when calculating the average number of employees is taken into account the work of the external part. These include those who are in the list of the other businesses, but perform the work at the firm part-time not more than 0.5. In the composition of employees can be also the persons performing work under contracts. At the time of the contract it is considered permanent workers and are considered at calculation of average number of workers, are not counted in determining the average.

3

So, the average number of employees for the month you can define as the ratio of calendar Fund of working time (person-days) to the number of calendar days of the month. At the same time for weekends and holidays, take into account the number of the day preceding the output, or a holiday.

4

Because every day the number of employees includes appear and do not appear to work, the average number of employees for the month can be found as the ratio of the sum of appearances and absences to the number of calendar days in the month.

5

The average number of employees for any period you can find as the sum of average monthly population divided by the number of months in the period under review. Thus, the average annual number of employees is determined by adding the average of their numbers for each month of the year and dividing by 12.

6

Note that the average number of employees differs from the average number. It includes a calendar Fund of working time of part-time workers and persons working under contracts.

# Advice 3: How to determine the average value of the property

The basis of the average cost required to determine the property tax. Organizations and private entrepreneurs at the end of the calendar year must submit to the regulatory authority tax returns. According to article 375 of the Tax code of the Russian Federation (TC RF), the average or middle

**value**of immovable**property**calculated as determined by its tax base. In turn, the calculation of the tax base explained in article 376 of the tax code.You will need

- - the tax code of the Russian Federation;
- - financial statements for the year

Instruction

1

To determine the average value of the real

**property**list all real estate owned on the balance sheet of the organization as assets. The average annual**value**of immovable**property**calculated for each object. If the organization has separate divisions, the average annual**value**of immovable**property**is determined separately for them.2

In the calculation define

**the value****of the property**for the tax period. Those who first taken for the calculation of the average annual value**of the property**, often confuse the tax period of reporting, which leads to errors. St. 379 NC indicates that the fiscal period is the calendar year (12 months) and the reporting periods are first quarter, first half and nine months of the calendar year.3

To determine the average value of real

**property**take the residual**value**of each object contained in the accounting data of the organization. According to Chapter 30 NK the Russian Federation, to determine the average annual**value****of the property**for the tax period must be added the residual**value**(OS) of each object of immovable**property**on the first day of each month of the tax period and on the last day of the tax period. Example: average**value****of property**in 2011 will be the value**of the property**on 1 January, 1 February, 1 March, 1 April, 1 may, 1 Jun, 1 Jul, 1 Aug, 1 Sep, 1 Oct, 1 Nov, 1 Dec and 31 Dec.4

As a General rule of tax accounting, the number you divide by the number of months in the tax period (because the tax period is a year, then their number is equal to 12) is increased by one. The General formula for calculating the average value

**of the property**as follows:(OS 1 Jan+OC1 Feb+ Mar OC1 + OC1-April, may, OC1, OC1 June, July, OC1, OC1 August September OC1, OC1 Oct, Nov OC1, OC1 Dec and ОС31 Dec) : (12+1)