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BALANCE SHEET: how to fill the form correctly

Balance Sheet: how to fill the form correctly

Balance is a very important form of accountability, it is engaged in drawing up an accountant.

This activity is very time-consuming, requires a lot of time and attention, as it is reflected in the balance of all the resources and obligations of the organization.



In order to correctly fill in the balance sheet, perform the following steps:
When filling out the balance sheet can not avoid blots and the more correct.


The balance should be made in rubles, if there is any organization? The other currency, it must be translated into rubles at the exchange rate of the central bank's balance sheet on the day of filling.


There is some agreement and the balance drawn up in thousands of rubles, while decimal values ​​lead is not necessary.


If the value is negative, they should be written in parentheses, not signed? Negative ?.


When filling out the balance sheet, even if theHe developed directly by the organization, should be observed lines codes, as in the typical balance. It is necessary for inspection bodies, so that all organizations are unique codes, and checks can be carried out automatically by means of special programs.


When the accountant begins to fill the balance,first you need to fill in the line at the beginning of the reporting period, these values ​​are taken in an old balance in the column at the end of the reporting period, if during this period did not happen reorganization.


The balance consists of the assets and liabilities, a first for the convenience of the asset is filled, and then versatile.


Fill in the balance sheet it is necessary,This right is enshrined in the legislation. For the correctness of the balance sheet, as you need to check all reconciliation with the existing counterparties, check all payments to the budget and tax.


Properly completed is necessary not only for balancethe organization to see what resources it has and that should be, but also for the inspection bodies, as the balance sheet is clearly seen in what is the financial situation of the organization.

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