How to compile the aggregated balance sheet

The aggregated balance sheet more readable, it allows you to highlight important elements, based on which analyzes the financial condition of the company. On the basis of the aggregate calculated balance indicators characterizing the activities of the firm - liquidity ratios, financial stability, turnover, etc.

In the preparation of the aggregate balance is necessary to observe the basic structure of the initial balance, i.e. to allocate fixed and current assets, equity and borrowed capital, maintain the equality of assets and liabilities. Transformations occur within the aggregated balance. It should be noted that the more enlarged the data, the less qualitative analysis can be made based on them.

In the aggregate balance, as already noted, the same economic article together. Such components of current assets like raw materials, inventory and costs VAT on purchased assets and deferrals can be merged into the article "inventories". Goods shipped and receivables will constitute "Accounts receivable" and cash on accounts and in cash Desk of the enterprise and short-term financial investments – "Cash".

For the analysis of own funds section "Capital and reserves" consists of two articles: "the Authorized capital" and "Accumulated capital". The magnitude of the sources, formed at the expense of earned funds of the company, is estimated in the second article. "Authorized capital" - the value of own funds which are formed as a result of the formation of the Charter capital, issuance of shares, the revaluation of fixed assets.

"Capital" includes equity, additional capital, funds formed in the company. "Accumulated capital" is a means of Fund of savings, retained earnings target financing and receipts. From this amount is subtracted the amount of damages.

Separately in the aggregated balance sheet shows net working capital, which represents the sum of current assets, which are financed by invested capital.