How the OS looks before the balance. Turnover sheet. What are the types of balance sheets?

Learn accounting it is forbidden. It must be understood and implemented. And it is also necessary to constantly monitor changes in the regulatory framework in order to promptly adjust the order in which individual transactions are reflected. The result of each reporting period is the preparation of a balance sheet and balance sheet for the month, quarter, and year. All reporting is based on these documents, so every accountant should know the rules for filling out the turnover sheet. The SALT sample with step by step instructions on its compilation.

How a beginner can understand accounting

Not all accounting rules are regulated regulations. Most operations are based on primary accounting documents: acts, certificates, invoices, checks, orders, etc. For primary documents, unified forms and recommended samples are provided. The form of the unified document is approved by the relevant instructions and is subject to change only in the form of entering additional details. A list of most of these forms with design examples can be found at this link.

How do unified documents differ from ordinary documents?

Ordinary documents can be modified taking into account the specifics of the enterprise or filled out in any form. Unified forms cannot be changed. This is regulated by Federal Law No. 402-FZ “On Accounting” dated December 6, 2011, which came into force on January 1, 2013, and Government Decree No. dated July 8, 1996. The forms of primary documents are included in the “Album of unified forms of primary documents”, agreed upon by the Ministry of Finance and approved by the State Statistics Committee of the Russian Federation. Latest changes were introduced into Law 402-FZ on May 23, 2016 on the basis of Federal Law No. 149-FZ. Changes have affected the activities of accounting departments of state organizations.

How to understand the basics of accounting

To work, all types of possible income, expenses and transactions are coded into accounts. Types of accounting accounts:

• synthetic;
• analytical (sub-accounts).

The difference between them is the degree of detail. The process of encoding accounts began back in 1968, when the first “Regulations...” was approved by letter No. 130 of the USSR Central Statistical Office. Since then, the recommendations have changed several times.

As an example, we can give an analytical accounting of office property: table, chair, cabinet, etc. These items can be combined into the concept of furniture and passed through the corresponding subaccount in one line. A calculator, a computer - go through the analytical account, and in the sub-account they will be reflected in the “Technical means” column. Everything together will be assigned to the synthetic account “Fixed Assets”. This is article 01 according to the accounting code. The example contains very different estimated value categories, but it gives an idea of ​​the accounting structure.

What does the account number show?

The account code can contain up to seven digits. The first two digits from 01 to 99 include all possible accounting transactions. And the concept of “others” and the availability of free codes make this system universal. The first two digits make up the list of synthetic accounts as amended by Orders of the Ministry of Finance of the Russian Federation No. 38-n dated 05/07/2003, No. 115n dated September 18, 2006 and No. 142n dated 11/08/2010.

The same letter offers a number of subaccounts, which are coded by the third and fourth digits of the code. Subaccounts can be detailed, and analytical accounts are completely left to the management of the company. In practice - the experience of the chief accountant. The process of forming a range of codes for an enterprise according to the conditions of its activity is a common task for accounting students.

Drawing up balance sheets and posting transactions

The first job that a novice accountant learns is posting transactions and agreements carried out by the company. It is carried out by double entry, in which a debit for one item will necessarily be a credit for another. For example, withdrawing money from a current account and transferring it to the company’s cash desk for issuance wages employees are carried out under section 5: article 51 - current account (credit for the amount withdrawn), 50 - cash register (debit for the same amount). In this way, all transactions are reflected in accounting.

As a result, for any period, the amount of the entire debit must equal the entire credit. This is balance - the ultimate goal of an accountant in a specific period of time. It cannot be otherwise, because money does not just appear and disappear without a trace. But between posting and balance, there is a very important intermediate operation - compiling SALT.

What do the turnover and balance sheets look like?

The beauty of the operation is that the term “turnover balance sheet” does not exist in nature, but all accountants know about it. More precisely, the term appeared in legislative acts and instructions until about 1990, after which it was lost. In the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, two concepts are used: the turnover sheet and the balance sheet, the difference between which lies in recording the receipt and consumption of goods and materials.

In practice, tax authorities, referring to orders No. ММВ -7–6/465 dated June 29, 2012 (as amended on November 28, 2016) and the Federal Tax Service No. ММВ-7 – 6/643 dated November 28, 2016, often, along with primary accounting documents, require exactly turnover balance sheets (SAS), the structure of which is established and has adopted generally accepted formats.

What does OSV show?

The balance sheet should be understood as accounting document(in the form of a table), which contains the balances of funds and funds in monetary terms. Debit is a credit movement item by item, for a certain period and balances at the end of the period of time (usually a month, quarter, year). The balance sheet forms the balance sheet and checks the posting of accounts for errors. SALT can be compiled both for analytical accounts (for one specific account) and for the enterprise as a whole (for synthetic accounts).

Sample balance sheet for a specific account

SALT on a separate accounting account allows you to see the movement of funds or property according to individual items of costs or income. And also in it you can see the beginning and ending balance of the account as a whole and each item separately.

How to fill out SALT for an enterprise: example

The main and only requirement is a zero balance at the end of the reporting period. This means that the difference between the debit of all accounts and the credit of all accounts must be zero.

Accounting has two tasks - to keep records in accordance with the requirements of regulatory authorities and to provide adequate financial information to company managers. Accordingly, the accepted SALT form must contain the volume of data and such detail on accounts that will satisfy everyone.

Until recently, the SALT form was developed by the accounting department and approved by the head of the company, but in recent years The “reverse” obtained in printing from the 1C program is generally accepted. Samples of all forms and forms of the turnover sheet can be found on official and verified websites.

Analytical and synthetic accounting: filling out the “chessboard”

Some accountants prefer the so-called checkerboard sheet to the turnover sheet. This is a type of OSV, which differs in the form of filling. All credit accounts are drawn vertically, and debit accounts horizontally. Transaction amounts are indicated at the intersection of rows and columns.

The goal of "chess" is the same as that of a regular OSV. This structure allows you to analyze the income and expense parts of the balance sheet, determine tax base for any period of time. An example of determining the corresponding account for any of the transactions is given below.

Sometimes drawing up a balance sheet is preceded by filling out an account card (the so-called drawing of airplanes). For each account, debits and credits are calculated. It looks like the wings of an airplane: debit on the left, credit on the right. In theory, such a drawing makes it easier to fill out the OSV and find errors. In practice, you do not need to fill out account cards to complete the transaction. Experienced accountants always skip the “airplane” stage.

How to analyze OCB

Analysis of the balance sheet is quite simple: all items are indicated in the decoding of the codes. You just need to close all possible accounts as much as possible at the end of the analyzed period. For example, a large balance in account 10 “Materials” indicates an overstocking of raw materials (or accounting shortcomings). The balance is always assessed on an accrual basis.

Where to see the company's revenue

Receipt of revenue and write-off of the cost of products (works, services) are carried out in accounts 90.01 and 90.02. Companies on common system Tax authorities charge VAT on their products on account 90.03. And also management expenses are reflected in account 90.08. By analyzing these accounts, the company's profit before taxes can be determined.

VAT accounting procedure

It is important for any manager not to forget to monitor the turnover on accounts 50 and 51, reflecting the movement of cash and non-cash cash. A tax specialist should regularly monitor the balances of accounts 19 and 68, which account for tax calculations, in particular VAT.

How to calculate profit and loss for SALT

To calculate profits and losses in the balance sheet, account 99 is provided, to which sub-accounts are opened that detail the calculations. The manager should remember that the debit balance on account 99 means the company’s final loss, and the credit balance means net profit.

There are many accounting programs that only require posting transactions. The correctness of accounting is monitored automatically, which is very convenient, especially for novice accountants. As a rule, these programs are linked to primary documents and contracts and are based on Excel. The most popular program is 1C.

If you keep records in the 1C program, then work becomes easy and interesting. Post transactions across accounts, and the program will create the balance for you. You just need to read it correctly, find random errors and correct them in a timely manner. In addition, there are a lot of additional features that are recommended to be used not only by accountants, but also by managers for maintaining management accounting.

Which legal acts regulate the filling out of the account balance sheet

Historically the term « balance sheet » V normative legal acts The Russian Federation was not fixed - in fact, it is used unofficially. However, the corresponding document is widely used in practice.

The use of balance sheets is indirectly predetermined by the provisions of Art. 10 Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ. This regulation provides that:

• information reflected in primary documents, must be registered and accumulated in accounting registers (clause 1, article 10 of law No. 402-FZ);
• the structure of the accounting register must contain a grouping of accounting objects, as well as the monetary value of the corresponding objects;
• the forms of the corresponding registers for private economic entities are approved by management, for state ones - by budgetary legal acts.

The fact that the balance sheet is used as an accounting register can be associated, first of all, with the legal tradition that was formed in the Soviet Union.

Thus, in the letter of the Ministry of Finance of the USSR and the Central Statistical Office of the USSR dated February 20, 1981 No. 35, it is recommended to use just the same turnover statements as accounting registers - for main, synthetic accounts, as well as sub-accounts.

Another significant factor predetermining the use of turnover by modern enterprises is the publication by the Ministry of Finance of Russia of order No. 119n dated December 28, 2001, by which the department approved guidelines relating to the accounting of inventories of Russian enterprises. The provisions of this legal regulation use 2 concepts:

• turnover sheet - a source that records the amounts of income and expenses that correlate with the movement of goods or materials in the warehouse, balances at the beginning and end of the reporting month, as well as the corresponding amounts in synthetic accounts and sub-accounts;
• balance sheet - a document that generally corresponds to the turnover sheet, but it does not record the receipt and consumption of goods or materials.

Due to the availability of these regulatory legal acts, as well as in the course of document management practices in the business and accounting community of the Russian Federation, more or less generally accepted formats of balance sheets gradually became widespread, the structure of which we will consider further.

There is another significant factor for the compilation of turnover by Russian enterprises. The Federal Tax Service quite often requests them during inspections - both during traditional interaction with taxpayers, and as part of innovative methods of communication with companies, such as tax monitoring.

In particular, clause 8 of the order of the Federal Tax Service of Russia dated 05/07/2015 No. ММВ-7-15/184 states that the regulations for information interaction between the taxpayer and the Federal Tax Service should record the obligation of the 1st to submit balance sheets to the Federal Tax Service within the framework of tax monitoring.

What does a balance sheet look like (structure example)

The Soviet legacy and modern business practices have led to the emergence of 3 main types of balance sheets:

• compiled from a set of values ​​in synthetic accounts;
• compiled according to analytical accounts;
• combined, combining the previous types of whorls.

Statements on a set of synthetic accounts compiled by different enterprises will generally be very similar to each other, since the list of relevant accounts is approved by law.

In turn, filling out SALT for analytical accounts in each organization may differ in very specific nuances. Let's consider what a typical structure of a balance sheet for analytical accounts might look like.

A typical balance sheet for an active or passive account consists of 7 columns:

• name of a specific account (sub-account);
• debit and credit balance at the beginning of the reporting period;
• turnover within the reporting period by debit and credit;
• debit and credit balance at the end of the reporting period.

Depending on which account the balance sheet reflects - active or passive, an increase in assets is recorded in the “Debit” columns and a decrease in them in the “Credit” columns (for active accounts) or, conversely, a decrease in liabilities in the “Debit” and an increase in those in the “Credit” columns (for passive accounts).

Where to download a sample of filling out the SALT

You can download a sample of filling out a balance sheet on our website. Our experts have prepared for you an example of filling out a statement in Word format, reflecting transactions on account 60 (“Settlements with suppliers and contractors”).

This turnover sheet reflects the following sequence of business transactions:

1. The company transferred to its counterparty an advance payment for goods under a contract in the amount of 100,000 rubles. and reflected this operation as an increase in assets in the debit of active subaccount 60.1. Posting: Dt 60.1 Kt 51 for 100,000 rubles.

2. The counterparty delivered goods to the company under a contract in the amount of 150,000 rubles, and this operation is reflected as an increase in liability in the credit of passive subaccount 60.2. Wiring: Dt 41 Kt 60.2 for RUB 150,000.

3. The company partially pays the counterparty for the goods, and we reflect this transaction as a decrease in liabilities by 100,000 rubles. in the debit of the passive subaccount 60.2 and as a decrease in assets in the credit of subaccount 60.1. Posting: Dt 60.2 Kt 60.1 for 100,000 rubles.

4. As a result, the company owes the counterparty 50,000 rubles, and we record this in the credit of the passive subaccount 60.2, in the credit of the active-passive account 60 as a whole, and also in the final line - as of the end of the reporting period.

Similar statements can be compiled for any accounting account.

Where can I download a blank balance sheet form for free?

The balance sheet form is also available to you on our website. You can download it in Excel format, which allows you to make calculations and apply mathematical formulas.

You can get acquainted with the features of compiling turnover for some common accounts in the articles:

Allows you to obtain information about the status of settlements with buyers of goods and other customers for the performance of work and receipt of services. To reflect the data in detail, it is necessary to consider the turnover balance sheet (SAS) for account 62 in the context of each counterparty.

62 account in accounting

Information on financial interaction with buyers in the organization is reflected in account 62 “Settlements with buyers and customers”. These can be legal entities and entrepreneurs who have entered into an agreement with the organization for the purchase of products or services.

Considering that the calculations may include prepayments, advance payments, and offsets, account 62 is of an active-passive nature. The debit balance on account 62 indicates the presence of customer debt. If the balance is in credit, this means receiving an advance payment without shipping the goods.

The total balance of account 62 shows the final state of settlements with all customers, therefore, to identify a more detailed picture, it is advisable to keep records of debt for all customers. In addition, modern data automation allows settlements to be made in accordance with each concluded agreement. These 62 accounts must correspond to the generated reconciliation reports with counterparties.

When goods are shipped and payment is received, account 62 generates the following transactions:

• Dt 62.01 – Kt 90, 91 – sales of goods;
• Dt 50, 51 – Kt 62.01 – payment received for goods (services) under the contract;
• Dt 50, 51 – Kt 62.02 – receipt of prepayment;
• Dt 62.02 – Kt 62.01 – offset of advance payments after shipment of goods.

When making payments, bills of exchange can be used to secure the debt of buyers with or without the payment of interest. The postings will be as follows:

• Dt 62.03 – Kt 62.01 – receipt of the bill as payment;
• Dt 51 – Kt 62.03 – repayment of the bill upon payment.

Analysis of the account allows you to obtain data on the status of the debt, that is, whether there are overdue obligations. In this case, reserve amounts for possible late payments are formed using the entry Dt 91.02 - Kt 63.

The balance amount for customer debt is formed minus the reserve. If existing debts with an expired statute of limitations cannot be returned, they must be written off:

• Dt 63 – Kt 62 – the reserved amount of debt is written off;
• Dt 91.2 – Kt 62 – overdue and outstanding debts are included in financial results.

Balance sheet for account 62

The balance sheet for account 62 can be generated as in general view, and separately for each customer, depending on the organization’s requirements.

Accounting requirements require that the final results be reflected in the balance sheet. The resulting credit balance is included in the liability side of the balance sheet, where the organization’s liabilities are reflected. If the SALT 62 account shows that the balances at the end of the period are of a debit nature, the data is entered into the active part.

At the same time, it is worth remembering that it is necessary to periodically generate transactions between the subaccounts of the account. 62, otherwise the data may appear in the balance sheet in a distorted form. This applies to cases where accounts payable thanks to the advance payments received.

Account balance 62 cannot be negative. The debt is either credit or debit in nature and is formed in the corresponding sections of the balance sheet. The presence of a negative “red” balance indicates an error in automated accounting.

As a rule, in such situations there are no operations to offset advance payments after the shipment has been made. To eliminate the error, it is recommended to view the SALT data for account 62 and post the documents in accordance with their sequence.

Analysis of the results of the generated 62 invoices allows you to see the status of settlements with each buyer, identifies the presence of overdue debt, and provides the facts of the buyer making an advance payment. The final results for the balance sheet of account 62 influence the formation of the active and passive parts balance sheet, depending on the results obtained.

Example of SALT on account 62

The debt owed to the organization Orange LLC at the beginning of 2017 amounted to 19,280 rubles. During the period under review, payment was made to the account of Leto LLC for the previously delivered goods:

Dt 51 – Kt 62 – 19,280 rubles.

Neva LLC previously made an advance payment for goods in the amount of 246,000 rubles, which is reflected in the opening credit balance. Then, during the period, another 785,000 rubles were credited to the account of Leto LLC. The amount of goods shipped is 744,000 rubles. The wiring is as follows:

Dt 62 – Kt 90 – 744,000 rubles – goods shipped.

Dt 62.02 – Kt 62.01 – 246,000 – advance payments were offset.

Dt 51 – Kt 62 – payment received from the buyer.

LLC "Leto"
Balance sheet for account 62 for the 1st half of 2017
	Balance at the beginning of the period		Turnover for the period		Balance at the end of the period
Counterparties
OOO "Apelsin"
LLC "Neva"
Total		226 720,00	744 000,00	804 280,00		287 000,00

The key to successful business is the excess of income over expenses. In accounting, all transactions are recorded on the balance sheet. However, some entrepreneurs do not pay enough attention to tracking their debts, and this necessary condition to identify errors and inaccuracies on a daily basis. The simplest way to check mutual settlements is to analyze the balance sheets of accounts with suppliers and customers.

The purchase of all purchased valuables, materials for production and goods for resale creates a connection with counterparties - sellers. When drawing up contracts, it is necessary to take into account the procedure for settlements under executed agreements. Typically, mutual settlements for the transfer of funds can occur in the following order:

1. Advance payments for inventory items.
2. Postpayment (specifies the period during which funds for the goods must be transferred).

Count 60

This account is used to summarize all the transactions between the organization and its suppliers and contractors, such as:

• receipt of materials, goods or work;
• consumption of services, including data on used electricity, gas, water, etc.;
• payment for goods, works, services.

All delivery transactions are displayed regardless of whether payment has been made for them or not.

Attention! Account 60 is active-passive, that is, at the beginning and end of the analyzed time, both debit and credit balances can be displayed.

A more visual form of assessing interaction with suppliers for a period is the preparation of a balance sheet.

Turnover - balance sheet for settlements with suppliers and contractors

Its formation is one of key elements, making it possible to control the document flow at the enterprise for further reporting in tax authorities

Statement structure

In general, it is represented by the following figure:

Balance sheet for account 60

The first column contains the names of all sellers. The opening balance allows you to see debts and advances transferred previously. The debit balance indicates transfers of funds made for which there was no delivery of materials or documents were not submitted to the accounting department on time; for a loan - the sum of all received inventory items, the purchase of which was not paid for.

During the period, current mutual settlements arise. Similarly to the balance, all payments are included in the debit turnover, and receipts are included in the credit turnover. The duration of the analysis time is chosen arbitrarily (from operations on one specific day to any randomly selected interval). The ending balance indicates any unresolved issues with supplies and allows you to clearly track document flow and payments.

Advice! When maintaining accounting in specialized software products, you can consider not only the general type of calculations, but also statements separately for advances paid and purchases.

Filling example

The organization purchased a new computer for 20,000 rubles. Under the terms of the agreement, payment can be made in installments of 5,000 rubles per month. In accounting, these actions are reflected in the following entries:

1. Dt10 Kt 60 - 20000 received a computer from the supplier
2. D60 Kt51 - 5000 transferred the first payment on the computer

Based on the results of checking mutual settlements, we see that the organization’s debt to the counterparty is 15,000 rubles at the end of the period. It is necessary to track debt data so that selling companies are interested in working with the company.

Errors that occur

In the era of active development of technology, the manual method of drawing invoices is almost never used, but various software products are widely used, the leaders of which are 1C developments. Accounting registers can be created in them to better analyze the status of all payments and receipts.

The advantage of using the balance sheet in 1C for control is the ability to analyze not only the general statement, but also to consider separately paid advances (60.02) and the resulting debt for received goods, works, services (60.01). In addition, from the statement you can go to account analysis specifically for transactions with a given counterparty and, if questions arise, immediately see the presence or absence of documents.

There are situations when the same amount falls into circulation at 60.01 and 60.02 and does not overlap. This may be due primarily to a violation of the sequence of documents. If re-execution does not change the situation, then you should pay attention to the possible linking of payments and receipts to various contracts or accounts.

How to create a balance sheet for account 60 in 1C can be seen in the video:

Settlements with buyers and customers

Buyers and clients for any organization are the key to receiving revenue. To expand their business and search for potential customers in a highly competitive market, sellers often resort not only to all kinds of discounts and promotions, but also to deferred payments. Here there is a need for daily checking of mutual settlements. All transactions with customers are recorded on account 62.

Attention! Account 62 is also active-passive, that is, both debit and credit balances can be displayed at the beginning and end of the selected period of time.

Score 62

All settlements with buyers and customers are formed on this account, namely:

• sold products of own production;
• goods sold;
• services provided;
• receiving advances against future deliveries;
• payment from buyers.

For a detailed consideration of settlements with customers, a balance sheet can also be used.

Turnover - balance sheet for settlements with customers

Allows you to summarize data for all customers to identify debts. As in settlements with suppliers, the balance sheet of 62 accounts makes it possible to analyze indicators for the period in a context.

Structure

The debit balance at the beginning and end of the period indicates the unfulfilled terms of the agreement, i.e., obligations under the contract to customers were fulfilled, however, payment was not received. The credit balance indicates the presence of unshipped goods. Turnovers that record transactions during the selected time: on debit - shipment, on credit - incoming payments.

Friends, today I would like to devote my article to setting up OSV in the 1C Accounting 8.3 program. The idea to write such recommendations arose after constant communication with clients, especially those starting to work in 1C programs. My tips will help you set up not only OSV, but also any of the standard reports in the Accounting 8.3 program.

So, in general, OSV in the 1C Accounting 8.3 program looks like this:

In this form, the reverse is not very informative. To change it you need to use the “Show settings” button

In the form that opens, on the first tab “Grouping”, I recommend checking the “By subaccounts” checkbox

Now SALT will look like this, with each account broken down into subaccounts.

Many users with inquisitive minds often ask why there is an “Add” button on the “Grouping” tab and what it gives us for customization.

Let's see. Uncheck the “By subaccounts” checkbox and use the button to add an account, for example 10 with the “By subaccounts” checkbox and an empty subaccount.

The result was this OSV. With detailing for subaccounts of only one 10th account, and the rest of the accounts without detailing.

Once again, let's go back to the settings on the first tab. In the “by subconto” cell, click on the three dots and in the list that appears, select, for example, item.

We are forming the SALT and we have such a beauty, with details of the 10th account by subaccounts and by nomenclature.

Let's continue studying the report settings (I returned the SALT to detailing by subaccounts of all accounts) and go to the “Selection” tab. If you are working with off-balance sheet accounts, then I advise you to check the appropriate box.

Then data on off-balance sheet accounts will appear at the bottom of the SALT:

We continue to study the possibilities of setting up OSV. And on the “Indicators” tab, check the NU box. This will allow us to see the data in circulation not only according to accounting, but also according to tax accounting. You can display permanent and temporary differences in the report.

On the “Additional Fields” tab, you can check the box to display the account name. This is convenient, since not every accountant remembers the name of this or that account in the chart of accounts.

After all our settings, the balance sheet will display information on the subaccounts of all accounts, data on accounting and tax accounting, as well as the names of the accounting accounts.

Someone especially curious asks, in the settings, the “Expanded balance” tab, why and how to use it? To illustrate this setting, let's return to the original form of SALT without subaccounts.

Let's look at account 62. Since this account is active-passive, it is not clear that the balance of 283,957.56 is what the buyers owe us or is the amount of the buyers' debt so much greater than our shipment debt? Of course, it’s easier to expand 62 into subaccounts, but you can use the expanded balance without going through subaccounts:

Now let's create a balance sheet. This is the result we see in the 62nd count. The balance magically turned into two amounts:

The last tab in report customization will help you change the mood of your reports, i.e. set background color, text color, border.

In addition, at the bottom of the window of this tab you can display the name of the report, units of measurement and signature. This is necessary if you need to print the SALT.

Well, for example, we got this mood in the program.

And finally, a few words about the new features of the 1C Accounting 8.3 program. Sometimes it is necessary to compare, for example, balance sheets for two months. You can, of course, print out both OCBs and compare them on paper, but I want to show you how to display both of them on the program desktop.

So, we form two OSVs. You will get two tabs:

Right-click on the title of any balance sheet and from the proposed menu select “Show along with others (vertically)” (or horizontally, as is convenient for you) and select the second SALT.

As a result, we were able to see two statements on the screen simultaneously.

Well, that's all I wanted to tell you today.

Work in 1C programs with pleasure!

Your consultant, Victoria Budanova, was with you.

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