Instruction
1
Complete the information in section 1 of the Accounting balance, which is dedicated to non-current assets. It contains information about the balance on intangible assets (line 110), fixed assets (line 120), construction in progress (line 130), profitable investments in tangible assets (line 135), long-term financial collapses (line 140) deferred financial assets (line 145) and other non-current assets (line 150). The calculation is conducted on the debit and credit the relevant accounts at the beginning and end of the reporting period, taking into account depreciation. Bring the total of section 1 and enter the resulting amount in line 190.
2
Fill in section 2 "current assets", which provides information on the balances of inventories of raw materials, production, goods, expenditure, cash, receivables and other data in circulating assets at the beginning and end of the reporting period. Calculate the sum of the balances on lines 210-270 and enter the resulting value in the line 290.
3
Calculate the currency balance of the enterprise data assets and make it value in row 300 of financial statements. It is necessary to sum the values of line 190 and line 290.
4
Check the correctness of the calculations by filling in the passive part of the balance. Complete section 3 "Capital and reserves", section 4 "Early commitments", section 5 "current liabilities". Line corresponding results in sections and add the sum of lines 490, 590 and 690.
5
Sum these values and fill in the line 700, which must match the amount indicated in line 300. Otherwise, check submitted data in the reporting and correct the errors. Equal amounts will attest to the fact that the currency balance is done correctly.
