Currently, the management ofinvestments, as well as its permanent provision of information, implies the presence of a unique statistical and accounting reports that can appear in the form of data or operational vneuchetnyh company data.
The various companies utilizationnecessary information resources is diverse management reporting. But the main trend in recent years is the use of special on accounting data and development in connection with it the necessary management decisions.
This basic form of any financialStatements and called the balance sheet. A graphic representation of the overall financial situation of the company given by those columns and rows in the report, which show the state of finance in the company for a certain period of time. In order to make up the balance sheet, it is necessary to compile all the data in this period reflect the real economic situation of the particular company or companies, as well as give a specific forecast for the future.
Basically, the balance sheetIt consists of two basic parts: the assets and liabilities of the report. In order to create the correct balance sheet assets must be properly grouped all the economic resources of the organization by species and rules of their location, as well as to determine the location of the sources of these funds in projects and the formation of a common purpose.
The liabilities of the reporting balance is reflectedproperty which at any given time belongs to the organization. This includes fixed assets of the company, a variety of intangible assets, reserves in case of crisis, cash for accounts receivable, major currencies, and so on.
The report reflects a unique assetInformation about the main sources of the establishment of these funds, that is, obtaining equity capital raised investment funds and a variety of external liabilities of the organization. In general, the results of all the assets and liabilities in the balance sheet must fully converge.
In addition, to make the balance sheetIt must be based on the plan, which will be clearly reflects the most complete and accurate information on the assets and liabilities of the organization. So you need to check all business operations of the company during the reporting period, and then reflect them in the report.