To accomplish the entire spectrum of tasks facingaccountant in various companies, as well as to give a complete accounting of the form, you must fill in the profit and loss account. This report must contain all of the financial activities of the organization.
It must be remembered that in that report income and expenses must be reflected concretely on divisions, if any in the organization.
Also do not forget that if an organization has formed a loss, it is marked in parentheses.
To properly fill out the profit and loss account, should remember the following immutable rules:
In extreme graphs report, you must:
- To fill in the reporting period-date
- Indicate the date of the period of the year preceding the reporting year.
Next, it is logical to go directly tocompleting the accounting figures, not forgetting that you want to transfer in the last column of the data obtained in the past year. The first section of the above-mentioned report is required to indicate the amount of revenues and expenses resulting from the performance of ordinary activities. That's how it should look:
First you need to fill in the column 010 - Proceeds ?, not forgetting the fact that revenue is recognized net of VAT and excise duties
Next you must specify in box 020 - Cost of sales? all costs associated with the acquisition, production and implementation of goods, works and services.
After this is complete boxes 029 - Gross profit ?, which data are calculated by subtracting the data are in columns 010 and 020.
Then you need to fill in the column 030 - Selling expenses ?. This column specifies the costs associated with sales.
After these operations, it is necessary to make the data in graph 040 - Administrative expenses ?. This specifies the costs associated with payment of the administration unit of labor.
Ultimately rely fill Count 050 -? Profit (loss) on sales ?. In the above graph displayed financial result of ordinary activities. This result is due to the summation of the data in columns 030? Selling expenses? and 040? Administrative expenses? and then the difference between the received data and the data from graphs 029? Gross profit (loss) ?. If you get less than the sum of? 0 ?, the result is in square brackets.
In the second section of the report is necessary to fill in the data on other income and expenses of the organization. To do this, should do the following:
Fill Count 060 - Interest income ?. This amount can not include dividends received from investments in authorized capital of other organizations.
Next you need to fill in the column 070 - Interest expense ?. This amount may not include interest on loans and borrowings.
When you need to enter the data in column 080 - Income from participation in other organizations ?.
Then fill in the column should be 090 - Other operating income ?.
Do not forget about filling the column 100 - Other operating expenses ?.
Next you need to fill in the column 120 - Non-operating income ?, which specifies fines and penalties.
After the above operations must be indicated in box 130 - Other non-operating expenses? - Amounts paid for the damages.
In the third section, you need to designate a net profit report. Here is an example of these operations:
Fill Count 140 - Profit (loss) before tax ?. Here it is necessary to calculate the data by adding the data from the graph №№ 050,060,080,090,120,070,100,130.
Then fill in the column 141 - Deferred tax assets ?.
When you need to fill in the column 142 - Deferred tax liabilities ?.
Next, enter the data in column 150 - Current income tax ?.
Eventually, indicated in box 190 - Net profit (loss) of the reporting period? - Information derived from the summation of the data from graph №№ 140, 141, 142, 150.
It prepared the report must be attachedreference section, which is filled with organizations that have the legal form of joint-stock companies, and are used by PBU 18/02 (Accounting Regulations).