Report F2. Accounting: Forms. Filling A2 Financial Results Report

How is the accounting balance of 2016 (download the Word form on topless form is below)? An important part of each accountant is the filling of the regulated forms of accounting reporting. This source of information for tax, financial and credit authorities; For counterparties and business partners, business owners, the balance sheet (form 1) is a generalized document on the company's activities.

Accounting Balance with Line Codes - Blank and Filling Procedure

Accounting financial statements, the forms of which were approved by order under No. 66n dated July 2, 2010, includes, first of all, the company's balance sheet and the so-called form 2 - a report on financial results. The form is provided for the reporting calendar year and contains significant information on articles, the importance and detail of which is established by the organization on their own.

Important! Small business entities are entitled to provide reporting, including the form of 1 accounting, in a simplified manner. This implies the absence of detailing articles, combining indicators and filling in the integrined elements.

Mandatory data in the form of 1 accounting reporting, the form of which will need to be filled in the result of the year and submit to the tax, collected according to codes and accounts in the table:

Other accounting reporting: Blancs of the current form

There are several additional documents. Among other annual forms, an explanatory note is allocated - the form of 5 accounting reporting. The form, however, you will not find now, since this form was canceled in my usual form. Now the so-called explanations for the accounting balance sheet, the example of which are given in Appendix No. 3 to the order of the Ministry of Finance No. 66n. It can be downloaded below. Explanations are not required to fill out with small enterprises, not subject to the obligatory audit; public organizations not engaged in commercial activities.

Another important form, except the balance sheet - form 2 (financial results report). The document refers to the mandatory reports, including simplified form. Here reflects the most important information on revenue, expenses of the enterprise, paid interest, other income / expenses, accrued income tax, as well as net profit for the period. It should be borne in mind that the entire numbering of modern forms is quite conditional. It is up to 2011, they had the numbers usual to all accountants, now they are called them in the habit.

The accounting reporting includes such a form as a report on financial results Form 2. Unlike the balance, it reflects dynamic indicators, such as income, consumption obtained as a result of economic profit activities. This register is formed on the basis of accounting information, and is requested by the owners, when issuing loans, as well as by the competent authorities.

Legislation determines that accounting is the responsibility of each economic entity, which consists in accounting in the IFNS as a legal entity.

At the same time, no exceptions are made and not taken into account the organizational form of the enterprise, the tax system used, etc. Accounting reporting, and in its composition and a report on financial results, should be sent to the agencies and infance without compulsory.

The organizations of the non-profit sphere and the board of lawyers should also submit a profit and loss statement form 2, since this form is required to fill in all subjects.

They are released from such a duty of only citizens who are as an organizational and legal form. The same right exists with divisions of foreign companies. Reporting All these subjects can be and sent to organs on a voluntary basis. Previously, the reporting was not necessary and to be submitted to the appropriate authorities only using UPS companies.

The company may apply to small businesses. In this case, the provisions of laws for such companies are planned simplified procedure for reporting.

Attention!Even if using this benefit, the firm must compile and take accounting reporting, but in a simplified form. Companies are required to remember that this composition includes and a report on financial results Form 2 and.

What form to use is a simplified or complete

The enterprise that does not meet the criteria for attributing to small businesses should take the accounting balance form 1 and the report on financial results Form 2 in full via stipulated reporting form.

Organizations that have the right to use simplified reports are determined by the legislation "On accounting", these include:

• Companies related to small businesses.
• Organizations of the non-profit sphere.
• Participants in research projects, developments on the legislation on Skolkovo.

Only these subjects are given the right to compile accounting simplified reporting. They independently, on the basis of the established circumstances and the characteristics of the enterprise, I can decide on the application of reporting forms. This solution should be consolidated in the company's accounting policy.

However, the use of simplified reporting is unacceptable for such economic entities as:

• Firms whose reporting must be checked by a mandatory audit. They are determined by the relevant legislation.
• Companies related to housing and housing and building cooperatives.
• Credit Consumer Cooperatives.
• Microfinance companies.
• Government organizations.
• Party and their branches in the regions.
• Board of lawyers, lawyers, lawyers, legal advice.
• Notaries.
• Enterprises of the non-profit sphere.

Terms of delivery of the report

Accounting reporting that includes the balance sheet form 1, a report on financial results Form 2, etc., should send to the tax authorities and Rosstat no later than March 31 of the next year. This temporary limitation exists only for the above bodies.

However, for statistics, it is possible when certain events occur in the occurrence of certain events, an audit conclusion is also required to the standard package regarding the adopted annual report. The company must pass it in Rosstat for ten days from the date of publication by the auditors, but no later than December 31, the subsequent after the reporting year.

In addition, the reporting can be submitted to other competent authorities, as well as publish due to the features of the activities carried out in accordance with the norms of legislation. For example, companies that are tour operators should represent the form of accounts in Rosturism within three months from the date of its approval.

The norms of law establishes another procedure for reporting for the companies decorated from October 1. They can take advantage of the right and give reporting not until March 31 of the next year, and a year later.

For example, LLC Dawn LLC was registered in the IFST on October 23. By decision of the leadership, the company's annual report passed until March 31, 2019, including information for the entire period of activity in one report.

Attention! Companies must issue reporting annually. Reporting, especially a report on financial results Form 2, may be presented except for the year, also monthly or quarterly.

As a rule, in this case, its recipients are owners who use it for making management decisions, credit institutions for issuing loans and loans, etc. Such accounting reporting is called intermediate.

Methods providing

Report on Financial Results Form 2, which is part of an annual report, can be sent to the competent authorities using the following ways:

• To come to the institution and rent the accounting reports to a responsible person personally on paper in two copies. Sometimes they can also ask for its electronic file. This method is not available for companies, with the number of employees more than one hundred people.
• Send valuable letter through post offices or courier service. Mail will ask for mandatory inventory of this letter.
• With the help of electronic document management, you can pass annual reporting to all these authorities, if any. To this end, a specialized program can be used, the site of tax authorities, etc.

Blank and a sample of filling out a report on financial results in form 2 in 2019

How to fill in profits and loss statement Form 2: full version

Filling a report on financial results Form 2, you should follow a certain sequence.

The period called the period under the report is recorded. Next in the table, right, reflects the date of the reporting. Below you need to record the full or shortened name of the company, and the tabular part is the registration code in Rosstat.

Then reflects the Inn reporting firm. Further, words record the name of the main activity, which is carried out by the company, and the numbers indicate the OKVED 2 code.

The following line indicates the organizational form and form of ownership of the Organization and the relevant codes are located nearby. Next, the used unit is fixed.

The report itself is a table, in terms of which the company's performance indicators are reflected, and in the pillars - their value in the period under review and the previous one is similar. Thus, there are comparison of two periods of activity.

In line 2110, the income received during the reporting period from all types of activity should be reflected. This indicator is equal to the loan trap in the account. 90.1. In this case, VAT should be removed from the amount of revenue.

The following lines of this subsection can decipher the amount of income by type of activity. Small enterprises can not do this.

The line 2210 reflects the amount of costs produced by the enterprise for the manufacture of products or the provision of services (works). Reflects the amount by turnover. 90.2.

At the same time, depending on the method of generating cost, in the amount of expenses may include management costs or not. If they are not included in the cost, these amounts are reflected in the string 2220.

If necessary, there is also a decrease in costs in areas of activity.

Accounting reporting falls on the shoulders of all entrepreneurial objects. Reporting documents must surrender annually. The main document of accounting is. As for the income statement, it is rather an additional document.

Profit and Loss Report Blanc (OKD 0710002 form) can be downloaded by.

Download Figure 2 Sample 2 can be software.

When making a profit and loss statement by a sample of the title part, you can safely consider the "Titulin" of the accounting balance, since the information specified in this part will be the same. Each string of OKUD 0710002 form is filled with total indicators.

The form of a profit and loss report requires line-up filling, as in the balance sheet, while a slightly different is the order of filling, which is better to consider on several examples:

• 2110 - It is necessary to calculate the difference between the full revenue of this enterprise obtained in the implementation of goods or services, and the sum of the paid VAT. Data for this line takes from account 90 for sales.
• 2120 shows the cost after the exception of all costs, the data for this item is accepted from the debit of account 90.
• 2100 - This line is designed to determine the gross profit and is located as the difference in the rows indicated above.
• 2210 - The line is designed to show commercial costs, the values \u200b\u200bof which are taken from Debit 44. This also includes cost sums.
• 2220 - Before filling out a profit and loss statement, this value is taken from debit 44.

Sample of filling in profits and loss report

First sheet

Second sheet

The essence of the report on financial results

The income statement of the enterprise contains the amount of income of this object, which can be judged, how effectively this object works, as far as it is profitable, and also to view the growth of profits on it. This document is drawn up by increasing, which allows you to view the dynamics of growth or reducing income from activity.

This document is sometimes also called the "Financial Profit Financial Report" or "Report of Financial Results", it plays a key role in shaping the idea of \u200b\u200bthe activities of this object and the profitability of its founders.

Report on profit and loss is drawn up on the basis of profits, losses, the results of the implementation and non-engine processes, the company's costs for the implementation and production, other costs, as well as taxes, etc.

The profits and loss statement is fed in form 2 (OKD 0710002), which is provided for by law. With this form, it is established how profitably this enterprise and individual components of the entrepreneurial process.

A profit and loss account must fully characterize the profit of this enterprise. That is, at the expense of which it is obtained, the shares by type of activity, all costs for the implementation of the process of entrepreneurship, as well as net income after payment of the costs.

In order to correctly assess the trend in the development of an entrepreneurial object, it is necessary to make a comprehensive analysis of the income statement. It is this procedure that helps determine how effective the business model of this object of entrepreneurship is. It matters not only for those who control the company, but also for investors and lenders.

Good video about the essence of the profits and loss statement:

The structure of the income statement and loss is such that the most significant indicators are posted at the beginning of this document, depending on the degree of importance. After the main indicators, data fits on the sources of income and expenses that have an indirect attitude to the main way. Before making a profit and loss statement, it is also worth calculating the amount of tax payments that this enterprise produces, as this will directly affect the amount of net profit, which will also be indicated in the form of a profit and loss report.

So, this type of reporting is mandatory for entrepreneurial objects and can be submitted to the simplified form of a report on losses and profits. The degree of importance of this document corresponds to the importance of the accounting balance. It helps to give an assessment of the profitability and profitability of the enterprise under study, therefore is important not only for controlling bodies, but also for managers themselves.

Sample 1 and 2 accounting reports you can see in our material. We will tell you about the appointment of these forms and show on the example how to calculate the net profit in the form 2 indicators and where in form 1 reflect the result of these calculations.

Form 1 and form of 2 accounting reporting

Forms 1 2 accounting reports are the main reporting forms - this is a balance sheet and a report on financial results. Without them, no set of reporting documentation of any company is required.

• Balance is a set of indicators of the company's activities at the reporting date (about the residual value of fixed assets, cash balances in accounts and cash, payables and receivables, etc.);
• Income statement - These are data on revenue, expenses and profits for the reporting period of time.

These forms are complemented by other related reports (on capital movement, cash flow, etc.). The information posted in them explains and details the data reflected in the form 1 and form 2 of the accounting.

Both reports have a unified form approved by the Order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n.

Form 1: Accounting Balance

The balance is from the table divided into 2 parts:

• Part 1. The balance of the balance is the property and obligations of the company used in its activities and capable of bringing it the benefit in the future.
• Part 2. Passive balance - reflects the sources of formation of the balance of the balance.

Form 1 and 2 of accounting reporting are key reporting form on financial and economic indicators of the accountable subject. Deliver financiality will have every year. The last term of the reports for 2019 - until 03/31/2020.

General Regulations on Accountability

Standard financial statements are mandatory for almost all Russian organizations. Even small business entities are no exception. They also have to report on financial indicators, although simplified accounting and financiality is provided for the SMP. Unified forms for small business entities, see the article "Simplified accounting financiality for 2019", there are detailed instructions and a sample of accounting in form 1 and 2 (simplified formulars).

The main composition of accounting reporting is Bu Balance, form 2 - a report on financial performance and annexes to them. It should be noted that the structure, composition and procedure for filling the accountability are regulated by the order of the Ministry of Finance No. 66n of 02.07.2010 as amended 2019. Details on the structure of financiality - in the article "The composition of accountability 2020".

Companies annually send filled blanks: Balance of Form 1 and 2 - Report on Finments - to the Federal Tax Service. But for some categories of subjects there are obligations for the commissioning of interim reports. For example, state employees and some insurers are obliged to pass accounts monthly or quarterly. They approved special reporting formulars. Intermediate financials are obliged to compile accountants and those companies in which the decision is made by management.

Mandatory forms

As part of the reports that are obliged to take all the companies without exception, it is:

• enterprise balance;
• report on financial results: Form No. 1 and No. 2.

Recall that earlier the financial flow number 2 was called otherwise: "Profit and Loss Statement". Officials also excluded the numbering of reporting blanks. Earlier, all the forms were identified by their number. Currently, the application of numbering to accounts is not provided at the legislative level. But accountants continue to call forms in the old man.

Accounting balance: briefly about the main thing

Unified Bubalance is the main financial effect on the current state of the company's economic activity. The form of an accounting balance is two equal parts or parties: it is an asset and passive. In turn, each part is structured and contains generalized indicators about property, values, reserves, obligations, capital, reserves and others.

Unified Blank

The Finount form is fixed by order of the Ministry of Finance No. 66n dated 02.07.2010 (as amended from 04/19/2019).

Nuances filling

Accounting information is given in dynamics over the past few years. That is, the financial function allows you to compare similar indicators in a retrospect of several years.

Standardized balance form discloses accounting data formed at the reporting date. If during the reporting fiscal year, previous years errors were revealed, then the information needs to be corrected. Information about discrepancies detail in an explanatory note in Bubalans.

An example of filling in BUST for 2019.

Accounts are the main criteria for inspection by tax authorities. For example, if there are no OS to carry out the company to carry out activities, but there is a profit, then such a subject will be checked by the FTS officers personally. This situation indicates the fictitiousness of activity and (or) laundering of income.

Report on finisults

The old income statement form has been adjusted, but slightly. In the form you need to specify information about the income received during the reporting period and information about all expenses that the company suffered in the calendar year.

Account data is specified in the dynamics, that is, for the reporting and preceding periods. Such a structure allows you to immediately designate significant deviations and analyze them. Recall that a detailed and solid analysis of reporting indicators is the key to a successful business. The analysis makes timely identifying the weaknesses of the activity and take the right management decisions.