Help on cash movement during the reporting period. How to fill out a cash flow report: Example of filling, filling, rules, instructions

Motion Report money 2018 - Download for free example sample in Excel format

What is a cash flow report?

Cash Movement Report (OSD 0710004 form) is the form of an annual financial statementswhich is an attachment to the accounting balance and report on financial results Organizations. The document contains generalized information about the cash flows of the enterprise, cash balances / equivalents at the beginning and end of the reporting period (year). Cash flows B. this case Considered payments of the enterprise and receipt of cash / equivalents in it, except those that change the composition of cash / equivalents without changing their total amount.

Responsibility for filling the report lies in accounting workers or specialists who lead the company's accounting on outsourcing. The document is filled cash method. A report on cash flow is not necessarily, but it is recommended, since it contains information that allows you to objectively assess the financial position of the enterprise.

How to fill out a cash flow report in 2018?

Fill the report form you need from the shape of the form. In the arms located on the left side are written:

company name;

view economic activity organizations;

organizational and legal form of the enterprise;

form of ownership of the Organization.

reporting date;

enterprise code in OKPO;

INN organization;

enterprise code for OKVED;

oKFS codes;

code of Units of Measure (rubles or millions).

When filling out the main part of the report, all cash flows are distributed over three directions:

Current activities (fields 4110-4129 and 4100). These are cash flows that occur during common activity Enterprises, for example, receipt of payment for goods / services, making rent for premises and equipment, purchase of materials, ordering, payments of wages, etc.

Investment activities (fields 4210-4219 and 4200). This area includes cash flows that arise during the creation, purchase, disposal non-current assets Organizations. This, for example, profit from the sale of non-current assets, interest for the provision of loans, dividends from participation in other enterprises, etc.

Financial activities (fields 4310-4319 and 4300). These are cash flows that change the structure and capital size of the organization and its borrowed money. This area includes, for example, receiving interest on monetary deposits, receipts from the issue of shares and debt valuable papers, Receiving loans and their return, etc.

In the 4400 field is made cash streams Following the reporting year. In 4450 and 4500, the remains of cash / equivalents at the beginning and end of the reporting period are indicated, respectively. If necessary, the field 4490 is also filled, showing what the impact on the monetary flows of the organization had changes to the foreign currency rate to the ruble.

For each cash flow, the reporting year is made in the report and for the previous year. If there were no streams on any item, the corresponding column was put into batter. Exchange rates are indicated in the report form in parentheses. All data are given in the form in rubles. If the transaction was carried out in the currency, the equivalent of the amounts in rubles at the rate of the Central Bank of the Russian Federation at the time of receipt / write-off funds.

Cash flows associated with the receipt in favor of the organization from customers services, buyers of goods, as well as with payments to contractors and suppliers are indicated without excise taxes and VAT.

The completed report is transferred to the signature to the head of the enterprise. If the organization uses the seal, it is affixed on the form. The cash flow report is drawn up in two copies - one is transmitted to tax inspectionand the second is stored in the enterprise.

What are the deadlines for cash flow report for tax authorities?

The report is rented in the territorial tax authorities with other documentation included in the accounting statements of the enterprise. It must be provided within 3 months, since the end of the reporting period, that is, before the conference of the next year.

A report on cash flow is one of the receipts and cash flow and cash flow and non-cash funds of the Organization. In this article, we will look at what the document needs and what is the procedure for filling out the form of 4 accounting balances.

A sample of filling out the DDS report in form 4 (OKD 071004) can be seen in the picture:

A report on cash flow is necessarily drawn up by those enterprises that account for accounting. Only the structures of the non-profit type and the objects of small entrepreneurship are liberated from this duty, the financial position of which is easy to determine after analyzing the main accounting documents.

A significant role also plays this document for companies in its internal consideration, since the report on cash flow characterizes the position of cash flows on various operations. Also, the content of the cash flow report allows you to attract investors and enlist the support of creditors if the company can clearly display a cash profit that has.

What is the document

Drawing up and passing this report The Ministry of Finance established in 2011 by order No. 11. It is also established by PBU "Report on cash flow" 23/2011.

Later by order No. 124 of the same 2011, these rules were somewhat changed.

The requirements for cash flows are established for which all financial flow enterprises undergo classification by type of activity and are divided into investment View, as well as operational and financial. This separation also concerns the frequency of monetary processes. The purpose of the cash flow report is to demonstrate these actions in monetary values.

The form 4 reflects cash and non-cash format monetary processes. The report on the flow of funds 4 is assigned code for OKD 0710004. Given the parameters of the requirements of legislative documents, it is necessary to use the information part for its completion on all accounts of the estimated processes of this enterprise, including cash and banking. Consequently, indicators on investment processes related to securities are also provided by the form of a cash flow report.

The procedure for making a report on cash flow

There are two methods for making a report of cash flow - direct and indirect. Their difference is in the parameters of the reflected monetary movement situation. Accountants draw up mandatory reports on the movements of funds under an indirect method, since it is easier to execute and gives a chance to display differences between the movements of the operational type from profit data.

Samples of the reporting of money are not shown such indicators:

• Move money on internal accounts.
• Currency differences in currencies, when the subsequent change in sums does not occur.
• The transformation of the funds of a different type in the form of financial.
• Transfer of funds from the company's account to cash through its cashier.
• Barter sample transactions.
• Operations of mutual type.
• All operations for which they do not follow.

When the above operations caused capital changes, the report indicates not actually a monetary movement or the so-called stream, and the sum of the difference that the operation created. Because it is necessary to reflect only situations that create cash flows leading to changes in funds inside capital.

Making a report on the movement of funds, will have to fill out three basic partitions:

1. Threads on current operations (operating activities).
2. Flows on investment operations.
3. Financial flow streams.

Some types of processes that are among the same section on the documentation of the institution under study, in the documentation on a different object may relate to the section of an excellent nature. It depends on the basic type of activity.

An example for a cash flow report can be called the provision of space for rent. If this type of services is the main type of company activity, then the financial movements arising in these conditions will be attributed to the operating or current form, and if the side is in the rank of investment.

Before filling out a cash flow statement, in accordance with the procedure established by law, it is necessary to arrange its title part, which will provide the necessary constituent and legal information about the object of entrepreneurship.

Units of measurement in the document must coincide with the balance of the balance - thousand or millions of rubles. All codes used to designate lines must be taken from the fourth application to order 66.

See full video about filling out the DDS report:

Report on DDS allows you to find out the company's management

Analysis of the cash flow report allows you to assess the number of profits within the framework of the organization's activities, as well as choose for itself priority tasks and an optimal strategy for further development.

So, answering To the questionhow a report on cash flow is drawn up It should be said that this happens with a support for the slave accounting documentary accounting on all the accounts available to the organization and within the framework of the requirements imposed on this type of reporting.

New form "Report on cash flow" Officially approved by the document of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n (as amended by the Order of the Ministry of Finance of the Russian Federation of 05.10.2011 No. 124n, from 06.04.2015 No. 57n).

Read more on the application of the form "Report on cash flow":

• Federal Standard "Cash Movement Report" since 2019

  Cash equivalents; 3) reconciliation amounts of cash and equivalents of funds reflected in the cash flow report with the article "Cash ... and cash equivalents" accounting ...

• Commentary on the order of the Ministry of Finance of the Russian Federation dated December 30, 2011 No. 278n: Federal Standard of Accounting for Organizations of the Public Sector "Report on Money Movement"

  Forming a cash flow report. A report on cash flow characterizes the change in cash balances, the receipt and disposal of cash and cash equivalents in the ... amount of cash and their equivalents reflected in the cash flow report, with the "Cash and cash equivalents .. . »Accounting balance and other reports, ...

• Make a cash flow forecast

  The budget will also allow to see information about savings to create cash reserves ... in the cost of the goods and take care to accounting in your ... so that you have a schedule about the arrival of money so that you can ... the field "Movement " This value is directly related to DDS reports, so always ... to spend money for a specific period, use reports (for example, a report "Money Motion Analysis"), compare indicators ...

• Operations on attracting funds from one kVFO for fulfillment of obligations on another

  ... (restoration) cash between codes financial support Reflected in the Department of Cash Tracks (F ... reporting, and contains information on cash flow in the accounts of institutions in rubles ... off-balance sheet accounts 17 "Cash receipt", 18 "Cash disposal" opened to accounts: ... in cash. "Considered in the example of the operation in the report (f. ... on line 463" Receipt of cash in controlling remnants "is reflected in the indicator ...

• Who should report on currency accounts abroad?

  Persons - residents tax authorities Reports on the flow of funds in the accounts (deposits) in ... and the report to the tax inspection at the place of its accounting on the flow of money on ... bodies at their place of accounting for reporting reports on accounts (deposits) in ... at the place His accounting Special reports on the movement of funds on accounts (deposits) in ... Account Currencies. In the tabular part of the cash flow report (contribution) in ... 01.2016). Guarantees presented a report on the movement of funds on accounts (deposits) in ...

• Taxcoach® Analysis: Capital Amnesty. Do you report your assets abroad until February 28, 2019?

  Cash directly do not fall directly, the objects of intellectual property, precious ... notifications about opening, closing an account, a report on cash flow for such an account, other violations ... KIC assets, transfer of funds to accounts, information about which is contained In the declaration of ... companies and cash on their accounts, they are not obliged to translate funds from them ... and (or) crediting funds to accounts, information about which is contained in the Declaration ...

• Repayment of receivables and reflection of information in the report (F.0503123) and information (F.0503169)

  05 730 5,000 in cash flow (f. 0503123), compiled by ... -5,000 monetary operations 990 x this way ... of them: long-term overdue monetary calculations Non-monetary calculations cash payments non-monetary calculations ... budget; budget execution balance; report on financial performance; report on cash flow; Explanatory note. Instructions ... Accounts 1 201 00 000 "Cash tools" and a loan of relevant accounts ...

• On additional forms of the annual and quarterly accounting reporting of institutions

  F. 0503737); Report on the obligations of the institution (f. 0503738); Report on financial performance ... institutions (f. 0503721); Report on the movement of funds of the institution (F ... to the information disclosed in information on the movement of non-financial assets (f. 0503768). ... .1 "- completion of calculations and the adoption of a report on the expenditure of funds; -" 1.2 "- provision. ..1 "- completion of calculations and the adoption of a report on the expenditure of funds; -" 2.2 "- provision ...

• Reports of joint-stock companies

  Balance; -income statement; - report about changes in capital; - report on the movement of cash; -Report on target use funds obtained (in ...) to accounting reporting. -balance sheet; -income statement. In that case... ; priority activities; Report of the Board of Directors (Supervisory Board) on the results of development by ... in physical terms and in monetary terms; development prospects; Report on the payment of declared (accrued ...

• Application of judgment on the materiality of violations when conducting external quality control

  620 thousand rubles. Distortion of data "Report on cash flow" amounted to 1347 thousand rubles. Subparagraph ...) reporting, and in the annual report. 11. On the average annual number of employees for the reporting ...) 14. On the timing adopted by the Organization useful use Objects of fixed assets (for the main ... groups) 15. On the procedure for recognizing revenue ... applications, only the balance sheet and a report on financial results? - "Fundamental Information" - How ...

• Public disclosure of reporting indicators

  ...; financial results report; cash flow report (comes into force on 01/01/2019 SGS "Report on cash flow ..."); explanatory note; reports ... compulsory disclosure balance, report on financial performance, cash flow report, explanatory note, Reports that provide ...

• Review of changes in accounting (budget) reporting

  96 000). A report on cash flow by another report, which was touched by changes, is a report on cash flow (f. 0503723 ... 0503123). It includes data on cash flow on accounts ...); Report on financial performance (f. 0503721, 0503121); report on cash flow (f. 0503723, 0503123); Information about movement ...

• Audit of the annual financial statements of organizations for 2018

  If the audited face prepared a cash flow forecast, and the analysis of this forecast is ... The accounting balance sheet, the financial results report, the report on the targeted use of funds, the report on changes in capital, the cash flow report. In addition to ...) directly in the report on the targeted use of funds. The form of a report on the targeted use of funds is approved by the order of the Ministry of Finance ... the results of its activities and (or) cash flow. At the same time PBU 1/2008 ...

• Review of important changes in budget accounting since 2019

  05/30/2018 No. 122n): "Report on cash flow"; "Accounting policies, assessment values \u200b\u200b... The provisions of the standard of money report on the reflection of information on derivatives financial Instruments... Report on financial performance of the institution (f. 0503721); Report on the movement of cash institutions (f. 0503723); information about movement ...); report on financial performance (f. 0503121); Report on cash flow (f. 0503123); Report on budget ...

• New standards 2019

  ... ". №278N dated 12/30/2017 - "Report on cash flow". №32N of 02/27/2018 ... to influence financial condition, cash flow or results of the institution; happened ... the last day of the reporting period. Standard "Report on Cash Movement" Standard establishes general requirements, terms ... change in the size and composition of borrowed funds of the institution. Cash flows that can not ... as pure receipts or disposal of funds, that is, taking into account returns ...

Report on cash flow Form-4 is filled in part of the organization's cash flows on current, investment and financial transactions. The compilation algorithm is identical to the balance - the residue at the beginning of the period is adjusted on the amount of income / disposal with obtaining the residue at the end of the period. Consider the basic rules for the formation of a cash flow report - an actual form and an example of filling below.

Who is obliged to draw up a cash report form in 2017

The need to submit a report on the flow of cash (the Word form can be found here below in the article), is regulated by the Order of the Ministry of Finance of the Russian Federation No. 11-H dated 02.02.2011, which was approved by PBU 23/2011. The document is formed in 2017. According to the results of activities for 2016, and is submitted to the control bodies (Rosstat, IFTS) as part of the mandatory accounting reporting.

Directly form-4 report on the cash flow of 2017 was enforced by order No. 66N dated 02.07.10 and draw up to all commercial enterprises, with the exception of small companies, credit and non-commercial institutions. Information is displayed in national currency For the previous and reporting year, the data in the root is necessarily recalculated at the time of payment.

The procedure for the formation of a cash flow report

Making data begins with filling out the document cap. Row encoding It is recommended to perform on the application to the order No. 66n when reporting to external users. For internal users, you can not use stitch codes. Negative indicators and subtraction amounts are recorded in parentheses.

F. 4 of the cash flow report consists of 3 blocks:

1. According to current operations - There are receipts / payments on the main activity, including revenue from sales, payment to suppliers, employees wages, banks on debt percent, etc.
2. On investment operations - Designed to make earnings from non-current assets (lands, buildings, NMA, equipment and other facilities), financial investments in investment activities. Also, payments to the acquisition of securities, loans, shareholders from participation in organizations, investments in scientific projects / development, contract contracts, etc.
3. According to financial operations - used to make information on obtained loans / loans, contributions of participants; revenues from issuing bonds, securities. Additionally, the accompanying payments on the cost of redemption of shares are displayed, paying dividends to participants, repayment of credit obligations, redemption of bills, etc.

How is the report on cash flow? As a basis, you can take the revolutions of the accounts 50, 51, 52, 55, 57, 60, 66, 67, 70, 58, 76, other if necessary. Pre-classify each of the cash flows, then make amounts of income and payments, at the end, calculate the remnants. If individual values \u200b\u200bcould not be attributed to the desired stream, it is recommended to include such data in the section with current operations.

Cash Movement Report - Filling Sample

To competently draw up a DDS report, you need to familiarize yourself with the rules for making information on line form. Data is taken from analytical accounts. The main types of income and payments are given below:

• 4110 - Final information on current receipts are made.
• 4111-4119 - Data on the sale of goods / services, rental income, commission activities, implementation of financial investments, etc.
• 4120 - Final information on current payments are made.
• 4121-4129 - data for the purchase of TMC, salary payment, credit percent, transfer to the budget of the income tax, etc.
• 4100 - calculated the balance of current flows.
• 4210 - Final information on investment proceeds are made.
• 4211-4219 - Data on the sale of non-current assets, shares / shares of other companies returned to loans, interest on debt finishes are deciphered. investments, deposits, etc.
• 4220 - Final information on investment payments are made.
• 4221-4229 - deciphered data on payments for updating equipment, scientific developments, acquisition of shares / share, assignment of requirements, debt papers, loans, interest on loan obligations, etc.
• 4200 - the balance of investment flows is calculated.
• 4310 - Final information on financial income is made.
• 4311-4319 - deciphered data on loans / loans, issuing shares / bonds, increasing deposits.
• 4320 - Final information on financial payments are made.
• 4321-4329 - deciphered data on payments for the issue of shares, redemption of shares, issuing dividends, return of credit obligations, repayment of bills, etc.
• 4300 - calculated the balance of financial flows.
• 4400 - determined by summing up indicators on page 4100, 4200, 4300.
• 4450 - starting remnants are displayed.
• 4500 - Finite residues are displayed.
• 4490 - The final value of the course differences is calculated while recalculating obligations to the Russian currency.

A report on the movement of money (ODDS) is part of annual accountability. This account accountants are not for the first time. Therefore, we will dwell only on the peculiarities of its fill, which cause difficulties.

VAT movement show apart and cooled

All receipts into the organization and all of the amount listed by counterparties before filling out the report, it is necessary to "clean" from VAT sub. "B" p. 16 PBU 23/2011. With this, some accountants may arise difficulties. After all, we are talking about the movement of money in which the VAT "sits". And in accounting, the payment / receipt of VAT in the composition of such payments is not always separately reflected in the accounts (the exception is perhaps the advances).

Attention

Small enterprises may not fill out ODDs at all.

Therefore, many "clean" revenue and other income from VAT settlement: take the annual amounts of revolutions on the debit of accounts 62, 60, 76 in correspondence with the credit of accounts 51, 50 and other "monetary" accounts. And the resulting amount is multiplied by 18/118, thereby highlighting VAT. The remaining amount and will be the amount of income without tax. But this option is suitable only to those selling goods, works or services, accountable only at a rate of 18%. If there are operations taxable at a rate of 10% or not taxable VAT, everything is complicated. To solve VAT settlement paths, you will have to first divide cash flows on operations taxable different rates VAT. For this, some discover subaccounts to account account accounts.

Similarly, "cleared" from VAT and the amount of own payments.

The resulting difference is shown as cash flows from current operations:

• <если> The difference is positive, it must be taken into account when calculating the indicator on line 4119 "Other arrivals";
• <если> The difference is negative, then it is reflecting it in parentheses on the line 4129 "Other payments" (together with other other payments).

True, often accountants ignore the requirements of the "money" of PBU 23/2011 and do not extend VAT flows at all. Let's see how auditors react to it.

EXPERIENCE EXCHANGE

General Director of the Audit Firm LLC "Vector Development"

"Regulatory documents do not allow neither the method of representing reporting indicators, nor refuse to fulfill the requirements for the extraction of VAT, because" difficult "or" long ". Therefore, the auditor is forced to indicate such a distortion. However, we do not always include the relevant reservation in audit report - Sometimes restricted by the description of the violation in the auditor's report. We believe that not every violation of the requirements of regulatory acts makes reporting inaccurate, but only such a violation that distorts the presentation of the reporting reporting on the real financial condition and the results of the activity of the audited person. If an audited person in explanations to the reporting indicates that its cash flows are not "cleared" from VAT, the user will still be able to make the correct conclusion from this reporting. "

As you can see, if the VAT flows cannot be allocated, you need to report this in explanations - in order not to mislead the users of the accountability.

Whether to show salary and "salary taxes" together or not - depends on your priorities

On line 4122, we must specify payments "in connection with the wage of workers." It is clear that when it is filling it is necessary to take into account the salary, vacation, premiums, and so on. But is it necessary to reflect the amounts of "salary taxes" (NDFL and mandatory insurance premiums)? Here opinions were divided.

Approach 1. As payments related to the wage of employees, show on line 4122 amounts issued / listed by employees, without taking into account the movement of personal income tax and insurance premiums. That is, this is a turnover for the year of the account debit of 70 "Calculations with staff for labor payment" in correspondence with the credit of accounts 50 "Cashier" and 51 "Settlement accounts".

But paid ndfl and insurance contributions Show on line 4129 "Other payments". However, as well as other taxes (except for income tax).

With this approach, it can be seen where to It was we went to money: employees or budget and extrabudgetary funds.

Approach 2. On line 4122, we indicate any movement of money, which is due to the accrual of "labor" payments. Including the payment of "salary taxes". Then it will be clear how much an organization pays for the "content" of workers. And who exactly is the recipient of money ( budget system or employees), for organizations applying such an approach, is not so important.

In order for the users of the accountability to be clear, according to what principle, your organization fills in a line 4122 of the cash flow report, it is better to reflect it in explanations for reporting.

Not any money movement should be reflected in ODD

Are not cash flows any payments and receipts that do not change total cash and equivalent in sub. "D" p. 6 PBU 23/2011, including:

• transfer of money from one of your bank account to another;
• removing cash from the current account in the bank and, on the contrary, enrollment to the account of revenues and other cash receipts.

Consequently, such operations should not be considered at all when filling out ODDs.

Some cash flows show rolled, while others are deployed

It all depends on how much these streams are essential for a particular organization and how much they characterize its activities. For example, when filling out ODDs, revenue by normal activity does not decrease by the amount of cost-related costs.

Curvato can reflect cash flows, for example, if the receipts from some persons determine the corresponding payments to other persons and / or flows characterize the activities not so much organization as its counterparty in pP. 16, 17 PBU 23/2011. In particular, the calculations on mediation agreements paid and the amounts received during the compensation of utility payments under the lease agreement are rolled out.

Profit tax payments need to be broken in three types of operations

To properly fill out ODDs, it is necessary to determine which operations were a source of profits with which the advance payments and tax in the reporting year were paid (and not accrued) sub. "D" p. 9, p. 7 PBU 23/2011:

• <или> E. p. 9 PBU 23/2011;
• <или> Investment E. p. 10 PBU 23/2011;
• <или> Finance E. p. 11 PBU 23/2011.

Attention

If, when classifying threads, it is impossible to unambiguously determine their appearance, they relate to the current operation M p. 12 PBU 23/2011.

If the entire income tax listed in the budget has been associated with profit on ordinary activities, its amount must be reflected in the current operations on line 4124. For this, in most cases (if not, for example, the return of income tax from the budget ) It is enough to take an annual turnover of the debit of the subaccount of the income tax 68 accounts and the account loan 51 "Settlement accounts".

Monetary equivalents - also cash

ODDs should include data on the movement not only money, but also cash equivalents. These are highly liquid financial investments that can be easily addressed in a predetermined amount of funds, they are subject to minor risk of changing the cost and p. 5 PBU 23/2011. For example, it can be open in credit organizations demand deposits, billbank bills at the presenter The letter of the Ministry of Finance of October 15, 2012 No. 07-02-06 / 246.

Recall that cash equivalents together with financial investments are taken into account in the account of the same name 58. However, they represent a special type of assets. IN accounting balance They must be shown on the article "Cash" (line 1250), and not under the article " Financial investments"(Line 1170). If there are monetary equivalents in the organization, you need to pay special attention to the compliance of ODD and balance indicators.

When filling out the report, carefully recalculate foreign currency in rubles

When filling out the rows of receipt and disposal of currency / currency equivalents, the ruble amount of operations take from accounting data at the date of operation. That is, the rate of recalculation in rubles is taken at the date of the money movement (at the date of operation). According to such individual courses, currency streams will be taken into account when calculating the indicator on line 4400 "Salt cash flows for reporting period».