Download quickly and free of charge the correct sample balance sheet for 2016 for the organization in excel format. How to distribute amounts across accounts between balance sheet items, what should you remember when filling out the Form 1 report in 2017?

Form and example of filling out a balance sheet in 2017- download .

In 2017, organizations must submit a balance sheet to the tax authorities based on accounting data for 2016. To fill out, you should use the balance sheet approved by Order of the Federal Tax Service No. 66n. The article provides detailed instructions for filling out the articles of this report, as well as links where you can download the current form and a sample of filling out the balance sheet for 2016 for free.

The balance sheet of an enterprise is the main accounting report that is prepared by each organization at the end of the year. If the enterprise itself wishes, interim balance sheets are also drawn up throughout the year to verify the recorded information. There is no need to submit interim reports anywhere; the company itself needs them for self-checking. Regulatory authorities require the mandatory submission of a balance sheet at the end of the year.

Balance due date

For 2016, the balance sheet (formerly also called Form 1) must be submitted on the last day of March 2017; the report can be submitted earlier. March 31 is the deadline for submitting reports, and in 2017 this date falls on a working day, and therefore there will be no postponements of the deadline.

The place where the balance is submitted is the Federal Tax Service branch at the place of registration of the organization, as well as Rosstat. At the same time, the balance sheet must be submitted to the statistics agency in electronic format; for the tax office, there are no strict requirements for the form of reporting.

Balance sheet form in 2017

When submitting reports for 2016, you must use the form approved by Order 66n, the last edition of which was on 04/06/2015. That is, the form has not changed, you need to submit the same form as last year.

If the company is considered small in terms of its indicators, then you can fill out the balance sheet in an abbreviated simplified version.

As an example, the process of filling out the balance sheet for 2016 is analyzed, the instructions are presented below, the result is a completed sample, the link to which is given below.

Sample of filling out the balance sheet for 2016

Form 1 contains two sections, the first shows the assets of the enterprise, the second collects liabilities.

Each section is represented by articles by which accounting data for the year is distributed. The level of detail of the information reflected is determined by each organization independently. The presented balance sheet form is recommended and can be adjusted, supplemented with items for greater detail. Unnecessary lines for which there is no data can be crossed out or deleted.

At the same time, it is important that the organization uses the same balance sheet items from year to year, since information for the last 3 years is shown in one form. Therefore, there should not be a situation where in one year there is a certain line in the form, but not in another. In this regard, it is better not to exclude lines that are not used in the reporting year; perhaps they will be needed next year; it is better to put a dash in the empty line.

Only enterprises in any tax regime fill out the balance sheet. Individual entrepreneurs do not fill out the report, since they have no obligation to keep accounting.

Line by line filling of balance sheet assets

Line	Filling
1110 NMA	The debit balance for accounts 04 and 08.5 is added up, and the accrued depreciation on the loan account 05 is subtracted from the result obtained. That is, the line of the form shows the residual value of intangible assets and investments in them.
1150 OS	The debit balance for accounts 07, 08 (except for subaccount 08.5) and 01 is added up, and depreciation on the loan account 02 is subtracted from the result obtained. The balance line reflects the residual value of fixed assets and investments in them.
1170 Financial investment	To obtain the result, the debit balance of account 58 is taken, from which the credit balance of accounts 59 and 63 is subtracted. In this case, only data related to long-term investments are taken into account. This is convenient to do if you initially distribute short-term and long-term investments, conducting analytics on them. Long-term investments have a repayment period exceeding 1 year. This includes shares, contributions to the capital of other companies, loans, bonds.
1210 Reserves	This concept must include all the inventories the organization has, information about which can be distributed among accounts 10, 15, 20, 21, 23, 41, 44, 45, 97. The debit turnover on these accounts is taken, after which the credit balance on counts 14 and 42.
1230 Debit.request.	The debt of others to the organization filling out the balance sheet. For the calculation, the debit balance of account 46 is taken, as well as data on subaccounts 60, 62, 68, 69, 70, 71, 73, 75, 76. The credit balance of account 63 is subtracted from the result.
1240 Financial investment	This line of form 1 shows short-term investments, the maturity of which must occur in the next 12 months. The procedure for calculating the indicator is similar to that given in balance line 1170, only data on short-term investments is taken. Again, it is convenient to take this information if it was taken into account in advance in separate analytical accounts.
1250 Den.av.	This line of the balance sheet shows the sum of all assets of the enterprise in monetary terms. The indicator can be calculated by adding up the debit balance of accounts 50, 51, 52, 57.

Line by line filling out the liabilities of the balance sheet form

Line	Filling
1340 Revaluation	If during 2016 the value of fixed assets was recalculated, then the result is shown in account 83; the data from this account must be shown in this line of the balance sheet.
1370 Profit/loss	The final result of the activity, expressed in the form of annual profit or loss, is entered in this line of the balance sheet form. The results are summed up after the reformation. If the account balance is 84 credit, then this is the profit that is entered in this line without brackets. If the balance of account 84 is debit, then this is a loss that is entered in parentheses.
1410 Borrowed avg.	Loans that are long-term in nature are shown, that is, the repayment period will not occur in the next 12 months. The indicator for filling out the balance line is the credit balance of account 67.
1510 Replace medium	Loans that are short-term in nature are shown, that is, the repayment period will occur in the next year. The indicator to be filled out is taken from account 66.
1520 Credit.back.	The organization's debt to contractors, suppliers, customers, and personnel at the end of 2016. The indicator is calculated as the sum of credit balances on subaccounts 60, 62, 68, 69, 70, 71, 73, 75.2, 76
1540 Est. oblig.	The indicator to be entered in this line of the balance sheet is the credit balance according to account 96.

After all the data on the accounts as of December 31, 2016 is distributed among the balance sheet items, it is necessary to summarize the results by calculating the amount of all assets and entering it in line 1600, and then calculating the amount of all liabilities and entering it in line 1700.

It is known that all companies are required to generate reports regarding their level of solvency, as well as regarding the results of their business activities. This need is regulated by Federal Law No. 402, which was adopted in December 2011.

In this case we are talking about financial statements, in particular about the balance sheet in form 1.

Performance

The form of the balance sheet was approved by Order of the Ministry of Finance of the Russian Federation No. 66n in July 2010. The generated Order began to take effect in relation to the annual financial statements for 2011.

In the process of forming the company’s balance sheet, it is mandatory to do it yourself calculate the detail of indicators regarding items taking into account the level of materiality.

Moreover, it should be noted that in the accounting reports, which are provided to the territorial departments of the tax service and statistics, after the corresponding category “Value Name” there is a “Code” field in which it is necessary to display the available indicators in accordance with Appendix No. 4 to Order of the Ministry of Finance of July 2010 No. 66n .

The balance sheet is formed in Form 1. Moreover, the report on financial indicators in accounting is formed in Form 2.

Necessity

Among the reporting, the balance sheet form is a key form that is subject to mandatory completion.

As noted earlier, it fully allows us to characterize the financial situation in the company for a certain reporting period (according to paragraph 18 of PBU 4/99).

It is important to remember one important nuance: assets and debt liabilities on the balance sheet, depending on the immediate repayment period, are divided into short-term and long-term.

In turn, assets and debt liabilities are classified as short-term if their repayment period is no more than 1 calendar year at the end of the reporting date or the duration of the operating cycle, if it is more than one year.

All other assets and debt obligations are displayed in the balance sheet in question as long-term.

Filling order with codes

The form of balance sheet under consideration includes several main sections, namely asset and liability.

In chapter asset company resources are displayed, while passive– channels from the formation.

In addition, a distinctive feature of the balance sheet is considered to be the equality of the total indicators of assets and liabilities. This is largely due to the existing principle of double entry, which is actively used in accounting.

The provided balance sheet asset includes several subsections, namely:

• negotiable.

In parallel with this, the passive contains 3 subsections, namely:

• capital and reserves;
• long term duties;
• Short-term liabilities.

In this case, each asset and liability component of the balance sheet in question is referred to as an item.

Asset items display essence of resources, including their application and scope. In parallel with this, liability items make it possible to fully characterize the channels for the formation of resources. In particular, we are talking about:

• through which channels a certain part of the assets is formed;
• for what purpose are they used, and what is their volume.

In the process of forming the balance sheet you need to pay attention to the following:

• the information in the balance sheet in question at the beginning of the calendar year must fully correspond to those that were available at the end of the previous reporting year (with mandatory consideration of the ongoing reorganization);
• the option of offset between items of assets and liabilities, items in relation to income and financial costs is strictly not allowed, except for those situations where offset is provided for by current regulations;
• the corresponding items of the balance sheet in question must necessarily be confirmed by information regarding the inventory of property, existing obligations and settlements.

As for the standard form, it is clearly regulated by the Ministry of Finance (we are talking about Order No. 67n of July 2003). But, in parallel with this, companies are given the opportunity to formulate the form of the balance sheet in question on their own, using the standard version as a sample. Moreover, it is mandatory to comply general requirements for financial statements.

In the process of forming and approving the form of the balance sheet in question (form 1), it is recommended to use specific end line codes And line codes for categories and groups of articles, which are displayed in the sample balance sheet form.

If for any value in the balance sheet generated by the company on its own, decoding is mandatory, then the articles of the same decoding must be encoded by the company itself.

The balance sheet includes such mandatory details, How:

• the reporting date as of which the balance sheet will be calculated;
• the full name of the company, in strict accordance with the constituent documentation (the presence of any abbreviations is unacceptable, since this is the main reason for the cancellation of this documentation);
• personal taxpayer identification number (meaning TIN);
• the main type of labor activity of the company with the OKVED code (if desired, it is possible to display other, auxiliary types of business activity, but in practice they are not indicated);
• what type of organizational and legal form it belongs to (in strict accordance with the OKOPF and OKFS classifier);
• what exactly is it measured in - thousands, rubles (according to OKEI code 384) or millions, rubles (according to OKEI code 385 is displayed);
• location (meaning legal address);
• date of approval (it is necessary to display the established date directly for the annual financial statements);
• date of sending/receipt (the need to display the specific date of postal, electronic or other method of sending financial statements or the date of their actual transmission).

The total values ​​of the items in the balance sheet in question are displayed exclusively in thousand rubles without specifying decimal places. Companies that include significant volumes of sales turnover, liabilities, etc., can fully indicate information in millions of rubles(no decimal places displayed).

Indicators regarding certain types of assets, various debt obligations, profits, financial losses and other business transactions can be displayed in the balance sheet in total, if each of the indicators individually is insignificant for assessing the financial position of the company or the results of its business activities (meaning also a financial indicator).

As noted above, balance sheet lines must be coded. The code itself is taken in Appendix No. 4 to Order No. 66n.

Period for displaying information

All necessary balance sheet values must be arranged according to one of these dates:

• reporting date, which corresponds to the end of December of the calendar year for which the corresponding report is generated (for example, 2016);
• the end of December of the calendar year (meaning the 31st day) that precedes the reporting period (for example, 2015);
• the end of December of the calendar year (meaning the 31st day) that was immediately before the previous one (for example, 2014).

Based on this, we can conclude that the balance in question is formed for the reporting calendar year that precedes it and for the one that relates to the previous one.

Regardless of which company (big or not), all of them must maintain and prepare financial statements. This issue is clearly regulated by Part 1 of Article 6, Part 2, Article 13 of Federal Law No. 402, adopted in December 2011.

If we talk about individual entrepreneurs, and in some situations, which include branches on the territory of the Russian Federation, representative offices and the like, various structural divisions of companies formed under the current legislation of foreign countries, are fully exempt from the prescribed obligation.

Sample

To minimize risks, make any mistakes or enter false information in the balance sheet in Form F1 it is forbidden.

In practice, the process of creating the document in question does not present any difficulties, so the likelihood of various misunderstandings is minimized.

Instructions for filling out in 1C are in this article.

Balance sheet - Form 1 - is the main document of the financial statements of a legal entity. Together with the income statement, Form 2, it shows the company's position at the reporting date and is a vital part of the annual reporting. Who submits the balance sheet and financial results report and why? How to fill out the forms correctly? Where and when should I report? Read the answers to these and other questions in the material below.

Basic requirements for preparing financial statements

With the exception of cases specified in the Law “On Accounting” dated November 6, 2011 No. 402-FZ, financial statements consist of a balance sheet and a statement of financial results. They are often called forms 1 and 2 (forms 1 and 2 of the balance sheet).

IMPORTANT! On 06/01/2019, the accounting forms were amended by order of the Ministry of Finance dated 04/19/2019 No. 61n, according to which all indicators must be entered only in thousands of rubles, indicate OKVED 2 codes and confirm information about the mandatory audit and the company that conducted it. See details.

The balance sheet with changes dated 06/01/2019 can be found at the link below.

Download the balance sheet for 2019

Form 1 of the balance sheet consists of 5 sections. The debit side of the balance sheet reflects non-current and current assets. The balance sheet credit reflects capital and reserves, long-term and short-term liabilities.

Don't know your rights?

What is Form 2 Balance Sheet?

Form 2 of the balance sheet is the same Statement of Financial Results.

The purpose of the report is to show users the nature of the organization’s profit generation in the current year and compare it with the same period last year, which makes it possible to assess the company’s performance.

The indicators of the form lines are systematized and grouped in accordance with the provisions of PBU 9/99 “Income of the organization” and PBU 10/99 “Expenses of the organization” based on data from accounts, accounting and their subaccounts.

The procedure for classifying income and expenses as ordinary or additional activities is determined by the enterprise itself and is enshrined in the order on accounting policies.

All indicators are reflected in the report on the accrual basis, that is, in the reporting period when they were carried out, regardless of the fact of payment. Expense items, taxes, losses reflected in the report are indicated in parentheses.

If there is a need for a more detailed decoding of individual indicators that the company considers significant, additional lines are entered into the report.

The form is approved by appendices 1 and 4 to order 66n.

IMPORTANT! Form 2 was also amended by order of the Ministry of Finance No. 61n, which entered into force on June 1, 2019. All indicators in the form must also be entered in thousands of rubles; in addition, a number of lines have been replaced.

The financial statement form with changes for 2019 can be downloaded from the link below.

Download form 2 with changes from 06/01/2019

Procedure for submitting financial statements

Forms 1 and 2 are provided to internal and external users in accordance with the company’s constituent documents (clause 84 of Regulation 34n).

Internal users can be:

• founders of the organization;
• its shareholders;
• persons who are owners of the organization's property.

External users are:

• tax authorities at the place of registration of the company;
• territorial bodies of state statistics;
• executive agencies;
• banks;
• other organizations in accordance with Russian legislation.

Reporting of state and municipal enterprises is also provided to bodies managing state property.

In the event that, according to Art. 5 of the Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ and other laws of the Russian Federation, the company is subject to a mandatory annual audit, then together with Forms 1 and 2 it must provide an audit report.

Annual reports are submitted to users no later than 90 days from the end of the reporting year, unless a different procedure is provided for by the laws of the Russian Federation (clause 86 of Regulation 34n). Interim reporting (if it is mandatory for the organization) is provided no later than 30 days after the end of the quarter.

Forms 1 and 2 of the balance sheet allow users to assess the state of the organization’s assets and liabilities, the sources of formation and the structure of its profit, as well as their dynamics. They are the main sources of data used for economic analysis of the financial position of the organization.

Form 1 of the balance sheet is the main and, perhaps, the most important component of financial statements. It is used to judge the financial position of the organization. All companies fill it out without exception. Therefore, every self-respecting accountant should know how the balance sheet is filled out. In this article we will tell and show how to do it correctly.

Balance sheet of an enterprise - form 1 or 0710001?

Form 1 balance sheet was officially called until 2011, while the reporting forms approved by order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n were in effect.

In the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, which approved the accounting forms that are currently relevant, the concept of “form 1” is not used. Now the forms are coded according to OKUD - the All-Russian Classifier of Management Documentation (OK 011-93), approved by Decree of the State Standard of Russia dated December 30, 1993 No. 299. And according to it the balance sheet code is 0710001.

However, most of us continue to call the balance sheet in the old way - out of tradition or for the sake of convenience. After all, any accountant understands what the one who requires form number 1 from him wants to receive.

Read about the features of filling out a simplified balance sheet form.

ATTENTION! From 06/01/2019, the balance sheet form is valid as amended by Order of the Ministry of Finance dated 04/19/2019 No. 61n.

The key changes to it (and other reporting) are:

• now reporting can only be prepared in thousand rubles, millions can no longer be used as a unit of measurement;
• OKVED in the header has been replaced by OKVED 2;
• The balance sheet must indicate information about the audit organization (auditor).

The auditor mark should only be given to those companies that are subject to mandatory audit. Tax authorities will use it both to impose a fine on the organization itself if it ignored the obligation to undergo an audit, and in order to know from which auditor they can request information on the organization in accordance with Art. 93 Tax Code of the Russian Federation.

More significant changes have occurred in Form 2. For more details, see.

Balance Sheet Structure

The balance sheet (F-1) consists of assets and liabilities, including sections, in each of which there are lines containing data on certain types of property or liabilities.

The asset includes 2 sections:

I. Non-current assets

It contains information about fixed assets, intangible assets, R&D, long-term financial investments, i.e., about property that cannot be sold quickly.

II. Current assets

These are the so-called short-term (easily realizable) assets: inventories, accounts receivable with a maturity of up to 1 year, short-term financial investments, cash.

The passive has 3 sections:

III. Capital and reserves

It reflects information about the organization’s capital (authorized, reserve, additional) and retained earnings (uncovered loss).

IV. long term duties

These are obligations with a maturity of more than 12 months (borrowed, assessed, deferred).

V. Current liabilities

This section provides information on liabilities with a maturity of less than a year, including borrowed funds, accounts payable, estimated and other liabilities.

For more information about some of the nuances that require consideration when filling out individual balance lines, read this material .

Filling out Form 1 of the balance sheet in 2019 (sample)

All balance sheet indicators are given as of one of the dates:

• reporting date (in mandatory cases, this is December 31 of the reporting year);
• December 31 of the previous year;
• December 31 of the year preceding the previous one.

Balance lines are coded. The code is taken from Appendix 4 to Order No. 66n. Taking into account these codes, a sample balance sheet form 1 will look like this:

Explanations	Indicator name		On ____ 20__
	I. NON-CURRENT ASSETS
	Intangible assets
	Research and development results
	Intangible search assets
	Material prospecting assets
	Fixed assets
	Profitable investments in material assets
	Financial investments
	Deferred tax assets
	Other noncurrent assets
	Total for Section I
	II. CURRENT ASSETS
	Value added tax on purchased assets
	Accounts receivable
	Financial investments (excluding cash equivalents)
	Cash and cash equivalents
	Other current assets
	Total for Section II
	III. CAPITAL AND RESERVES
	Authorized capital (share capital, authorized capital, contributions of partners)
	Own shares purchased from shareholders
	Revaluation of non-current assets
	Additional capital (without revaluation)
	Reserve capital
	Retained earnings (uncovered loss)
	Total for Section III
	IV. LONG TERM DUTIES
	Borrowed funds
	Deferred tax liabilities
	Estimated liabilities
	Other obligations
	Total for Section IV
	V. SHORT-TERM LIABILITIES
	Borrowed funds
	Accounts payable
	revenue of the future periods
	Estimated liabilities
	Other obligations
	Total for Section V

For a sample of filling out a full-form balance sheet, created using specific figures, see the article “Procedure for drawing up a balance sheet (example)” .

Where can I download Form 1 (F-1) of the balance sheet?

You can download Form 1 of the balance sheet on the website of any of the legal reference systems. There are also examples and examples of filling out this document.

Templates for all forms of financial statements are also available on the website of the Federal Tax Service of the Russian Federation in the “Tax and Accounting Reports” section.

In addition, the balance sheet form (officially existing in 2 versions) can be found on our website, in the material “Enterprise Balance Sheet Form (download)”.

Results

The balance sheet is drawn up on a specific form approved for this purpose by the Ministry of Finance of Russia, and in compliance with certain rules for entering information into it. As of June 1, 2019, the balance sheet form has a new edition. Forms and examples of filling out the balance can be found on the Federal Tax Service website and on our website.

All legal entities are required by law to maintain accounting records, and therefore submit financial statements annually. The main document of such a report is Form 1 “Balance Sheet”. You can download the form (word) and learn about the requirements for its preparation from this article.

According to requirements Federal Law of December 6, 2011 No. 402, All organizations are required to keep records and prepare financial (accounting) statements at the end of the year. The package, which must be submitted to Rosstat and the Federal Tax Service at the end of the year, and throughout the year must be provided to the owners of the organization upon their request, also includes a balance sheet. Let's figure out what form needs to be used to compile it, what features this report has, as well as what an “asset” and a “liability” are.

Balance sheet (form 1), form 2019

The current balance sheet form for the 2019 report has been approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. It has not changed since reporting for 2011. In general, changes are made to accounting reporting less frequently than to tax reporting, because the basic requirements and accounting indicators rarely change. The balance sheet for the year must be submitted by March 31 of the year following the reporting year.

The form is also useful for drawing up a report for the founders, shareholders or, for example, a bank when receiving a loan.

Not all organizations need to use it. For representatives of small businesses, a simplified reporting form is provided, which includes a significantly shortened balance sheet. The shortened form lacks many lines provided in the full version. However, clarification is required in both cases. They are not included in the report form and are compiled in an arbitrary manner with the necessary lines and indicators deciphered.

Assets and liabilities

Any balance sheet of an organization, both full and abbreviated, always consists of two equal parts:

• assets;
• passive

It is because these two halves must be equal to each other that the document got its name.

The asset reflects:

• the cost of the organization's fixed assets;
• the cost of other property belonging to it (materials, raw materials, goods, small business enterprises, etc.);
• debt to counterparties (accounts receivable);
• intangible values;
• funds in bank accounts and in circulation.

Liabilities reflect all the company's obligations and raised funds (loans, investments, deposits). This includes accounts payable and expenses. All data in the balance sheet is strictly linked to other accounting registers and the general ledger.

Form and filling procedure

All organizations fill out a balance sheet with line codes, the form of which is approved by law. The document is quite simple and consists of a title section and five sections:

1. Section I “Non-current assets”, which should indicate the residual value of the company’s fixed assets, the value of intangible assets, as well as long-term financial investments and other non-current assets.
2. Section II “Current assets”. Accounts containing information about inventory are grouped here; here you also need to indicate the balance of short-term financial investments, accounts receivable and cash balances in cash and bank accounts.
3. Section III “Capital and Reserves” is intended to indicate information on the amounts of authorized and other capital; the amount of retained earnings or uncovered loss should also be indicated here.
4. Section IV "Long-term liabilities" will tell you about the amounts of long-term loans and other liabilities of the company.
5. Section V “Short-term liabilities” contains information on the amount of credits and borrowings received for a period of up to one year, and accounts payable.

The first two sections are the assets of the balance sheet, and the rest are liabilities. You need to fill in the data based on the balance as of the desired date from the general ledger. Some lines contain information for several accounts at once. An explanatory note is used to detail the data. The completed form looks like this:

In the title part we indicate the date on which the information is provided, the name of the organization, address, as well as all codes (TIN, OKPO). You should also indicate the legal form and type of activity in accordance with the new OKVED.

The balance in the annual report is indicated for three years:

• current;
• December 31 last year;
• December 31st of the year before last.

This is necessary for comparison. In addition, in the first column it is necessary to note the number of the paragraph of the explanations that decipher this line. If there is no explanation for the line, this field should be left blank.

The head of the organization signs the report and sets the date of its preparation.