You will need
- - form №2 "Report about profits and losses".
Make a record of the meeting of founders on which the decision on payment of dividends according to the accounting policy and accounting certificate-calculation, which reflects the sum of amounts paid. Calculate the amount of net profit, which will go on payment of dividends. Refer to reflect this transaction in the accounting chart of accounts and accounting Regulations.
Reflect in accounting the accrual of dividends to the debit of account 84 "retained earnings" and credit of account 75 or 70. In the first case, the income you receive, the founders of the company and third-party auctioneers, and the second – employees having shares in the organization. Accrued profit tax and reflect it in the certificate 2-NDFL, and on sheet 3 of the Tax return.
Refer to item 21 of PBU 4/99 "Accounting reporting of the enterprise" for the Report on profits and losses. There needs to be a calculation of the net profits of the enterprise during the reporting period. Show the amount of interim dividends in the statement of profit and loss in the line "Current profit tax" in parentheses with a minus sign. In this scenario accounting entry with credit scores of 70 or 75 and the debit of account 99 "Profits and losses". Dividends are credited at the end of the reporting periods, according to the new forms of accounting reports for 2011, does not reflect in the statement of profit and loss.
Align the Report information about profit and loss statement form number 2 and the balance sheet according to form 1, which diverge at the end of the reporting period due not reflect dividends. To do this, at line 190 of form 2 "Net profit/loss of the reporting period," you must enter a value that is equal to the difference data of the end and beginning of the reporting period, line 470 form # 1, increased by the amount of dividends paid.
For example, in the first half of the year were paid the interim dividend in the amount of 500 RUR per share. Russian law prohibits Declaration and payment of dividends to the societies which are insolvent or may become so after dividend payment and in case of losses in the annual balance sheet of the company.
Dividends also include any incomes received from sources outside the Russian Federation and classed as dividends in accordance with the legislation of foreign States. Not recognized as dividends Means that if the company is not accounting for double entry, and pay dividends in such a Society has no right, as the size of net assets with no data balance can be determined.
Advice 2: How to write statement of profit and loss balance
Report on the profit and loss account balance represents the change of the company's capital and its financial and economic activity for a certain period of time. It is very important for every organization.
In order to properly prepare this report, you must know and follow these rules. Income and expenses should be reported according to the existing company units. If there is a need to indicate the presence of loss in the organization, then it is recorded in parentheses. The report also features the extreme graphs. They need to specify the date of the reporting period and the date of the previous report.
You can then go directly to complete the report. Primarily fill in a line 010 "Revenues". While filling keep in mind that revenue is the revenue subject to the value added tax and excise duties. In the column 020 "Cost of sales" need to reflect all costs associated with the manufacture, acquisition, execution of works and services. Immediately after this row complete 029 gross profit". Data for it can be found from the count of 010 and 020. Now go to 030. Here are the commercial costs associated with sales. Then in the box 040 make the costs associated with payment of salaries to administrative office management. Now fill in a line 050 the Profit (loss) from sales".
Now safely proceed to the second section. Fill in the box 060 "Interest receivable". It is forbidden to include dividends received from other companies. In the next column indicates the percentage of the payment. But they should not affect the interest on the loan.
Finally, the third concluding section. It affects net profit. In the graph 140 "Profit (loss) before taxation" must be specified the value obtained by adding up the data values from the following graph: 050, 060, 080, 090, 120, 070, 100 and 130. Then fill in the columns 141, 142, 150, and 190. 190 "Net profit (loss) of the reporting period" enter the number received in the result of merging data from all the fields of this section.