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How to make a financial report

How to make a financial report

Financial reporting isa certain set of accounting figures, which are reflected in the form of tables, characterizing the movement of assets, liabilities and financial position of the company during the reporting period. Also, this report includes data scheme of the financial situation of the organization, results of operations and changes in its statement of financial position.

It draws up a report on the basis of data taken from the accounting.



The preparation of financial statements includestwo main stages: preparation of materials and following its preparation and presentation. In preparation for drawing up the financial report must be completed all the accounting operations, which account at the end of the reporting period, as well as check out all the financial data needed for reporting.


At the same time, drawing the preparationfinancial statements make a calculation of tax payable, conduct an inventory of property and correct any errors when bookkeeping shown.


The preparation of financial statements make in accordance with the above requirements, and according to different methodological departmental instructions. financial reporting It must be submitted on time to allinterested bodies, the list of which is also defined by the legislation, with the document must be signed and certified in accordance with all the requirements for registration of documents, which are applicable to the financial statements.


The structure of the financial statements should include a variety of documents. First of all, the balance sheet. After all, this document reflects financial situation of the company during the reporting period.


You can supplement the annual financial reporting explanatory note. It explain moments to fill in all the forms of financial reporting, give the other required clarification by means of which this reporting It becomes clearer and more objective.


In turn, you can in the explanatory memorandumuse charts, graphs or tables. The text of the explanatory notes explain the principles of the assessment of all inventories of the enterprise, give an analysis of their use, explore ways to take full advantage of the potential, as well as improving the skills of workers.


Attach the profit and loss account in the financial statements. He describes in detail all the financial results of the company's activities during the reporting period.


Include reporting the following reports: on the movement of capital of the enterprise - this document will show how to change the composition of the maker of funds flow statement of cash that will allow to make representation on the expenditure of the funds of the company, their income and balances.


Reflect in the financial statements information about the borrowing company, its debts and credits.

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