Simplified accounting financial statements: who gives. Who gives simplified accounting reporting

Simplified financial statements - The form with which the accountant often has to deal. With it, it is necessary to adhere to a number of rules.

What is a simplified accounting reporting?

Simplified statements differ from the usual in that it contains only generalized articles. There is no detail. This system Differs a number of features:

• You can conduct a generalized plan of calculations.
• You can use a simplified register. Under it will be required to create your own format.
• The cash method allows you to take into account and record all incomes and waste of the company.
• No need to apply a double entry.

Debit and credit in the reporting under consideration does not apply. For this reason, it is almost impossible to obtain detailed information from the document.

The legislative framework

Simplified accountability is conducted on the basis of FZ No. 402 of December 6, 2011. New edition This law was approved on November 4, 2014. Consider the main positions:

• Article 5 Regulates Objects accounting.
• Article 6 - Data on accountability experts.
• Article 7 - Information on the peculiarities of reporting.
• Article 8 - Features of the selection accounting Policy.
• Article 9 - Information about primary documentation, including basic information.
• Article 10 - Full List of Registers.
• Article 11 - Nuances of inventory of assets and obligations.
• Article 12 - Performance of financial intentions.

IMPORTANT! The accountant is obliged to study all the nuances of Law No. 402. The head must follow the correctness of reporting, as it will answer for the provision of misunderstandings.

Also, the maintenance of simplified statements is governed by some regulatory acts:

• Regulations on accounting PBU 4/99.
• The Regulation on accounting by the establishment of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n.
• Order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n.
• Other regulations on accounting.

These laws regulate the form of reporting under consideration, content, features of filing and other nuances. It is on their basis that a document is drawn up.

The composition of simplified statements

• Balance.
• Data on financial values.
• Annex to the report on the performance of the company.

The list of applications is set out in paragraphs 2.4 of the order of the Ministry of Finance No. 66n:

• Report on the change in capital size.
• Money traffic report.
• Report on the targeted use of funds.
• Reporting comments.

NPO does not need to make a report on the targeted use of funds. This document is replaced by the form. annual reporting. In relation to the reporting form, some of the poslences are applied, which are set out in order No. 66n. In particular, enlarged indicators are recorded in the document:

• Balance.
• Financial indicators.
• Target use of funds.

Companies that use simplified reporting is entitled or applied existing forms, or develop them yourself. In paragraph 6 of the Order No. 66n it is indicated that only data that gives an idea of \u200b\u200bthe results of the structure of the structure should be recorded in the document. In order №66n lists reporting form templates.

Nuances of work on simplified reporting

The Ministry of Finance from 2015 indicates a list of benefits that apply to simplified reporting:

• The decision to specify the data is made on the basis of their materiality.
• You can not disclose information about the segments of the enterprise, terminated activities.
• Events after completion of the reporting period are fixed only if it really needs.
• If adjustments were made to accounting policies, changes are fixed in the reporting.
• If there were significant mistakes of past years, you need to fix them. At the same time, information on current income and expenses is addressed, but the data on retained earnings / loss is not changed.

Those nuances that were not listed in the law, the company can determine independently.

Filling simplified accountability

Reporting does not indicate information that are not considered essential for a number of companies. Such information includes basic costs, the current income tax and other indicators. The reporting indicates the following data:

• Revenue. Pre-out of it you need to subtract VAT and excise taxes.
• Costs on the basic activity of the enterprise, including commercial expenses, managed waste.
• Interest payable on existing loans and loans.
• Other income. That is, revenues that are not related to the basic activity of the company.
• Other expenses from which interest is deducted.
• Income tax.
• Net profit.

These are the basic information that you want to specify. If necessary, this list can be expanded.

How to pass simplified reporting?

Reporting must be handed over to the IFTS. Annual report, according to paragraph 1 of Article 23 of the Tax Code, must be submitted either in electronic, or in paper form. The filing form is selected at the discretion of the company. Most organizations file a document in electronic form, since the tax legislation contains requirements for the use of electronic forms for the state of more than 100 individuals and firms that are reported by software. FTS has developed a format of simplified reporting of KND 0710096 for its delivery via the Internet.

Who gives simplified accountability?

Law No. 402 on "On Accounting" of December 6, 2011 established the right to maintain a simplified format for the following subjects:

• Companies that belong to small businesses.
• NGO (based on Federal Law No. 7 "On Non-Profit Companies").
• Persons participating in the Skolkovo project.

In most cases, simplified reporting is surrendered by small business entities. How to understand whether the company includes a small business? The list of signs of such subjects is listed in FZ No. 209 of July 24, 2007. The company must correspond to a number of signs:

• Annual revenue does not exceed 800 million rubles.
• No more than 49% valuable papers belong to foreign persons.
• The number of employees in the company does not exceed one hundred people.

The limitations set out in paragraph 5 of Article 6 of FZ No. 402 should be taken into account. In particular, simplified reporting cannot be used in such subjects as:

• State organizations.
• Organizations falling under the obligatory audit.
• Housing, as well as housing and construction cooperatives.
• Microfinance structures.
• Office lawyers.
• Credit consumer structures.
• Notarial bureaus.
• Office for legal advice.
• Lawyer bureau.
• Political parties.
• NPOs, which are included in the registry, specified in paragraph 10 of Article 13.1 of the Federal Law No. 7.

These subjects must be reported in full format.

IMPORTANT! Even if the listed organizations meet all signs of small businesses, they will still have to fill full reports.

Simplified reporting is characterized by a number of benefits: ease, lack of need to specify all information. However, not all organizations can use it. When conducting and submitting documentation, it is necessary to be based on existing regulatory acts.

Simplified accounting reporting is a benefit provided by the state to small businesses and business entities of individual activities. It suggests that the list of forms prepared by the taxpayer is reduced to two: balance and report on financial results, which, in turn, are filled in the integrined rows. The company itself chooses whether to use preference, and fixes decision In his accounting policy.

• representatives of small businesses;
• non-profit companies;
• business entities working in the framework of the Skolkovo project.

Criteria that small businesses must be answered are given in Art. 4 209-FZ. It is required that the average number of staff of the organization does not exceed 100 people, and the income over the past year did not exceed 800 million rubles. (Cabinet Resolution No. 265 from 2016).

The structure of the company's capital is important to classify the "Small Business" category. It is necessary that state and municipal structures, charitable funds owned no more than 25 percentages, and representatives of large enterprises and foreigners are not more than 49%.

In addition to the mention of who gives simplified accounting financial statements, in Art. 6 402-FZ There is a listing of business entities for which the specified preference is not available. The latter include:

• legal entities to which the requirement of mandatory audit checks reporting;
• lawyers and notaries;
• political parties;
• housing cooperatives;
• firms engaged in issuing microloans to the population;
• separate types of non-commercial structures named in Art. 13.1 7-FZ.

Who gives simplified accounting reporting? Firms and IP, notified the tax authorities about their special status. For example, small businesses are recorded in a special registry, which leads the FTS. They fall into it automatically on the basis of previously represented fiscal information about the average number of personnel, the annual size of revenue. If the limits set in 209-FZ turn out to be exceeded, the legal entity falls out of the list and loses previously experienced benefits.

How is the simplified accounting financial statements for 2017?

The rules for which "Standard" reports in the FTS are relevant for simplified forms. In particular, there is an indication that information is submitted after the expiration of 3 months from the end of the year. "Dedine" is set as 31.03.

The company has the right to submit reporting forms on any convenient day until 31.03. If the deadline falls on Saturday or Sunday, it is shifted to the next budget date.

KND 0710096 Accounting Reporting in 2017 Rent at once in two authorized authorities:

• to the territorial body of Rosstat at the place of Yuradresa Firm or IP;
• in the Department of Tax Inspectorate, in which the enterprise is registered.

Simplified reports are surreated in two ways:

• paper;
• electronic.

The first option is available exclusively for enterprises with the number of personnel up to 100 people (inclusive). Under this criterion, small companies fall, so they are entitled to choose: to connect TKS and draw up the EDS or bring ready-made documents in printed form with a "alive" signature of the head.

Form of Simplified Accounting 2017: how to choose

The current legislation leaves small companies the right to choose how to take tax reports:

• on a simplified version;
• according to the general scheme.

The decision taken by the leadership is enshrined in the accounting policy of the economic entity. If the choice is made in favor of the 1st option, the company will simply prepare two documents: balance and shape-2. Their forms differ from the "standard" reduced number of fields.

If organizations need to be reflected for tax authorities that have nowhere to enter into simplified financial statements for 2017, they are entitled to use "ordinary" forms intended for small and medium businesses.

Terms of Balance for Small Companies

In order to correctly fill the balance, the accountant should be shown on the assets and obligations of Jurlitz on December 31. The form contained on the basis of 12 months, contains information from 3 periods: reporting and two past.

For example, simplified accounting reporting 2017 contains information on three "reference points":

• 31.12.17;
• 31.12.16;
• 12/31/15

Form-2 includes information on two periods: has expired and preceding it.

By general rule Retrospective data is taken from reports previously provided to tax authorities. Accountant simply transfers the values \u200b\u200bline.

To fill out information about the last period, you will need:

• "Turns" in sch. 90. 91 and 99;
• declaration on the "simplified" tax for the past year;
• other information reflected in the accounting registers of the enterprise.

If it is obvious that the accounting statements for 2017, with USN, does not reflect the reliably financial position of the Company, it is complemented by the necessary forms. For example, to reveal information about the deposits made in the authorized capital paid by dividends, it is advisable to prepare explanatory note To balance. Otherwise, the tax authorities will have any questions that are fraught with problems for an economic entity.

Simplified Accounting Financial Statements: Filling Requirements

Requirements that must be compiled reporting simplified or "standard" are set out in Art. 13 402-FZ. IN regulatory act The following points are prescribed:

• Forms contain reliable information based on which the company's management, external users can make effective solutions.
• When completing the documents, data from accounting registers are used, information arising from industry agreements.
• Simplified accounting financial statements (CUT 0710096) contains information for the expired 12 months.
• In the forms are valid values \u200b\u200bin the rubles of the Russian Federation.
• Finished reports are visited by the head of the company or other authorized person. It is possible to staging "physical" or electronic digital signature.

Art. 13 402-FZ prescribes that the accounting reports of small and large enterprises The mode of commercial secrecy does not apply. In practice, this means that these information may be requested by interested entities (for example, credit organizations, potential investors, etc.).

Filling simplified accounting reporting for 2017: Balance

The simplified balance form is approved by the Order of the Ministry of Finance No. 66n. Like the "standard" form-1, it is divided into an asset and passive, the difference lies among the rows. Small businesses fill the enlarged lines, the number of which is:

• five - in the asset;
• six - in passive.

The following row codes are used in the simplified financial statements 2017 (balance of the balance):

• 1150 is a combination of material assets of the company. This is the sum of debit balances. 01 (minus depreciation), 07, 08.
• 1170 - intangible assets. This is the amount of financial investments of the company, NMA (minus depreciation), expenditures on the development of natural raw materials deposits, deferred tax assets.
• 1210 - total reserves of the company. This is the cumulative value of materials, unfinished production, products for sale in warehouses, increased commercial expenses (sch. 44).
• 1250 - cash. These are positive balances. 50-52. 57.
• 1230 - other assets of the company. Here the balance is shown in the debate of accounts showing the company's calculations (for example, 60, 76, 70, etc.).

The simplified accounting statements for 2017 assumes that the amount of enterprise assets should be equal to the totality of liabilities. This part is divided into six lines for which it is shown:

• the capital of the company;
• long term duties different types;
• short-term liabilities Different species.

To fill the balance for the first time correctly, it makes sense to navigate the samples of the finished form-1 presented on the websites of information and legal systems on the Internet.

Simplified accounting reporting 2017: Form-2 fill sample

Report on financial results Simplified form includes 7th lines. This is significantly less than in the "standard" version. Small companies do not detail the data, but reflect them in a generalized form.

The following data are shown on the form-2 rows:

1. 2110 - "Revenue"

Here is prescribed the amount of income by ordinary species The activities of the company (for example, from the sale of products of their own manufacture, providing services, sales of goods, if the firm is occupied by trade, etc.).

To find a row value, you need to summarize credit speeds. 90 (subaccount 1) and reduce the size of VAT and excise taxes, if such are paid by the company. For companies on USN, accounting reporting does not imply "cleaning" indicators from VAT, because they are not recognized by payers of this tax.

1. 2120 - "Costs for conventional activities"

Here are three types of expenses:

• attributable;
• commercial (on the salary of sellers, representative expenses, spending on the packaging and delivery of goods, etc.);
• management (on the salary of managers, office maintenance, to acquire consulting and legal services, etc.).

The sample of filling out simplified financial statements 2017 demonstrates that small firms are shown in one line what large smashes for three. The desired value is like the amount of debit speed. 90, "purified" from VAT.

1. 2330 - "Interest paid"

The line shows the amount of %% of loans and borrowings attracted by the Company or IP.

1. 2340 - "Other revenues"

This includes income that do not belong to the main field of functioning of the company. For example, these are receipts from renting areas, licensed payments for providing programs to use, income from the sale of the OS. This is the sum of loan speeds. 91 minus VAT.

1. 2350 - "Other expenses"

This is a combination of expenses that are not related to the main activity of the economic entity. The completion of the simplified financial statements 2017 suggests that the accountant summarizes the debit circons in the middle. 91 minus VAT.

1. 2410 - "Tax"

This is the amount of income tax specified in the Declaration for its payers. The firms on the specialists are prescribed in this field the sum of the "simplified", "imputed" or agricultural tax.

1. 2400 - "Net profit"

This is a calculated line that demonstrates the financial result of the activities of a small company for the reporting year. To find the desired value, you need to fold the revenue and other income and subtract the indicators of all the remaining lines from the result.

If you have found a mistake, please select the text fragment and click Ctrl + Enter..

According to the current legislation, not only individual entrepreneurs, but also commercial organizations obliged Direct accounting reporting in a certain period in special bodies.

However, as in all cases, there is several exceptions. There is such a category legal entitieswhich is released from reporting. The main and determining factor is how the tax regime organizes.

Nowadays, the most popular as among individual entrepreneursand legal entities is a USN (simplified tax system).

And individual entrepreneurs, and legal entities are obliged to conduct regular accounting. The legislation of the Russian Federation has been established deadlines, according to which the reporting must be transferred to the tax authorities. At the same time, accountants should know that such reporting exists in multiple formats.

According to the regulatory document, which regulates all issues related to USN, the accounting report can be submitted in the following types:

• in full and established legislation of the Russian Federation;
• in abbreviated.

Select form accounting report Fully lies entirely on the organization's head of the organization. If there are any questions about reporting, you can contact regulatory documentwhere such moments are illuminated in detail as:

• what ;
• what it gives advantages;
• who can use it;
• flow rules in the tax service.

What it is

The most important thing is that you need to know about the simplified tax system - most often, this mode is used in small commercial organizations..

Accounting reports on USN consists of documents, the most fully reflecting the economic and financial activities of any organization in estimated period. This form of the report differs from the usual the fact that it includes a list of necessary documents, such as:

• information about the standard accounting balance;
• the report on the financial result obtained during the implementation professional activity;
• report on spent moneyoh.

If the organization is a budget, commercial, then it needs to provide information about the accounting balance, as well as the financial result. Otherwise, the company submits the standard accounting balance and information about the consumed cash.

Not all organizations can take a simplified form, so this question is always solved individually. Nevertheless, there are criteria for which this form. All this can be found in the relevant legislation.

What advantages has this system

Use simplified mode or not solves independently each organization that falls under a certain category. That is why before deciding, it is necessary to familiarize themselves with all the advantages and disadvantages of simplified reporting.

TO chief advantages Below:

1. Possibility of keeping general Plan calculations.
2. It is permissible to use a simplified register for which its own format is being developed.
3. The cash banking method for maintaining financial statements takes into account and reflects all the income and expenses of the organization.
4. Double recording is not used.

The concepts of "Debit" and "Credit" do not apply and not considered in the reports of a similar type. Therefore, checking the accuracy and truth of information is a very complex and not always feasible process.

If earlier accountant never dealt with appropriate papers, it makes sense to abandon simplified accounting, as this may lead to difficulties and difficulties in the preparation of the necessary documents.

A situation may arise when the head insists on reporting precisely in the simplified system. In this case, the company can use the services of a third-party enterprise, which for a certain fee will correctly form a report.

However, if any errors were found in the statements, then it is the leader of the organization will answer For filing false information.

Who can pass

To submit simplified accounting reporting, the company must make sure that it corresponds certain criteria. The following are mandatory:

• the company's revenue for the year should be up to 800 million rubles;
• only 49% of the company's shares must be foreign;
• the number of employees not exceeding 100 people.

It is important to keep in mind that not all organizations may submit a simplified form of accounting reporting, even subject to the observance and implementation of all criteria. For example, companies that are implemented do not have the right to conduct "simplified". Resolution of 2016 ordered all joint-stock companies to undergo this audit.

The submission of simplified reporting is impossible in cases where in 2014 the company's revenue was more than 400 million rubles, and balance assets - more than 60 million rubles.

Can not give this form of an enterprise to which they do not apply the following criteria:

• various kinds of housing cooperatives (while organizational and legal norm is irrelevant);
• microfinance organizations;
• all lawyers, as well as notarial bureaus and some others.

Features of a simplified balance

When drafting it is important to take into account some of its features. What looks like a simplified form can be viewed in the appendix to the order of July 2, 2010. One of its features is the possibility of drawing up articles in groups without further detail.

To fill the balance, the organization takes information from the information that is contained in accounting. All small businesses lead this accounting in a simplified form.

The Ministry of Finance is explained in the Ministry of Finance that lines that reflect in the balance sheet. There are also no obligations that the organization will not decide to apply. It is important to remember that small entrepreneurs may not use PBU.

During the formation of a simplified balance, it is necessary to clearly understand that the MP does not always create reserves that are mandatory for any other companies. However, nevertheless, the reserve of dubious debts is needed in all cases.

Small businesses can enjoy other relaxation provided by him. They are reflected on the value of a simplified balance. When identifying errors based on the previous period, the organization may not conduct a retrospective recalculation of the balance sheet.

Profit or loss incurred by the company as a result of errors and inaccuracies is entered into other (other) costs or income for current period. One of the most common is cash methodused to accrual and accounting money.

So, the main features Simplified balance are:

1. The allocation of any articles occurs with a support for the materiality of the information that is disclosed in this report.
2. It is permitted not to paint and not detail the data on contacts, about the segments of professional activity, and you can also not disclose the reasons for which activities are terminated.
3. All that happened in the organization after the reporting period is submitted to the current accounting statements only when it has good rational causes.
4. If any changes were made, then information about them and important consequences can be reflected in the future.
5. Allowed in past statements and significant errors can be adjusted, making changes to other income and costs without recalculating retained earnings or a monetary loss.

Accounting for a simplified form must necessarily comply with the standards that have been established by applicable law Russian Federation. In any situations, it is necessary to focus on Federal Law No. 402, which entered into force on December 6, 2011.

Economic entities specified in Part 4 of Art. 6 of the Federal Law of 06.12.2011 N 402-ФЗ "On Accounting", may form accounting reports on a simplified system or in the general assessment (clause 6 of the Order of the Ministry of Finance of Russia of 02.07.2010 N 66n). The corresponding decision is made by organizations on their own.

An organization that applies simplified accounting methods, including simplified accounting (financial) reporting, may:

- compile accounting reporting in abbreviated volume ( balance sheet and financial results report - for commercial organization; Accounting balance and report on target use funds - for a non-profit organization). In particular, the solution to the inclusion in the accounting statements of the report on capital changes and the cash flow report is determined by the need to bring in applications to the accounting balance sheet, the report on financial results, the report on the targeted funds of the most important information, without knowledge of which is impossible to assess the financial situation. Organizations or financial results of its activities (PP. "B" of paragraph 6 of the order of the Ministry of Finance of Russia dated 02.07.2010 N 66n, paragraph 26 of the information of the Ministry of Finance of Russia from 29.06.2016 N PZ-3/2016);

- Use simplified forms of balance sheet, report on financial results and a report on the targeted use of funds (clause 6.1 of the Order of the Ministry of Finance of Russia from 02.07.2010 N 66n, paragraph 27 of the Ministry of Finance of Russia from 29.06.2016 N PZ-3/2016). If the organization does not apply these forms, then in the balance sheet, a report on financial results, a report on the targeted use of funds, it may include indicators only by groups of articles (without detailing indicators for articles) (PP. "A" 6 of the order of the Ministry of Finance of Russia 07/02/2010 N 66n, p.

27.1 Information of the Ministry of Finance of Russia from 29.06.2016 N PZ-3/2016).

Attention! Religious organizations that for reporting (tax) periods of the calendar year did not arise obligations to pay taxes and fees, are not required to submit tax authority annual accounting (financial) reporting

Simplified accounting (financial) reporting (CBD 0710096) \u003e\u003e\u003e

Simplified form of accounting balance (OKD 0710001) \u003e\u003e\u003e

Simplified Form of Financial Results Report (OKD 0710002) \u003e\u003e\u003e

Simplified form of a report on targeted use of funds (OKD 0710006) \u003e\u003e\u003e

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Go back to the accounting balance of 2018

Recently, small enterprises have the right to hand over financial statements on simplified forms. We will analyze the lightweight balance on the example.

Starting with the accounting (financial) reporting, small businesses can take reporting on simplified forms. They are shown in Appendix No. 5 to the order of the Ministry of Finance of Russia No. 66n.

We will remind, the main criteria for attributing firms to small business entities are the number of employees and revenues of the company in the past two years. The number of employees should not exceed 100 people per year, and the revenue of 400 million per year (paragraph 1 of Article 4 of the Federal Law No. 209-FZ).

You need to start filling the balance from the header part, the so-called "caps". It indicates the same data as in the usual form: the name of the company, type of activity, organizational and legal form or form of ownership. Make up simplified balance can also be in thousands or millions of rubles.

There are no partitions and indicators in the simplified form of accounting balances than in the standard form: five indicators in the asset and six in passive. Their values \u200b\u200bmust be brought over three years, as of December 31.

Simplified accounting financial statements for 2017

The first indicator in the assets of the simplified balance should be 1150 "Material fixed assets" In this bar, the balance indicates information about the residual value of fixed assets, as well as data on unfinished capital investments in fixed assets.

In the next line, "intangible, financial and other non-current assets" reflect information on intangible assets, research and development results, search assets, revenue investment in material valuesDelayed tax assets and other non-current assets.

This string can combine information at once seven rows of ordinary balance: 1110, 1120, 1130, 1140, 1160, 1180, and 1190.

In the integrated balance sheets, it is necessary to put the code of that indicator, which has the greatest proportion of this indicator (paragraph 5 of the Order of the Ministry of Finance of Russia No. 66n).

For example, if on the line "Intangible, financial and other non-current assets" most in the amount of indicators is represented by intangible assets, then it is necessary to put the code 1110, if the results of research and development, then - 1120.

The following two lines: stocks; Cash and cash equivalents, and names, and row codes correspond to strings 1210 and 1250 standard balance.

Here reflects buyers receivables, the amount of VAT on acquired values, cash and short-term financial investments (with a maturity, not exceeding 12 months), as well as other revolving assets of the company.

Depending on the materiality of the indicator, this line can be assigned one of the codes: 1220 (VAT on acquired values), 1230 (receivables), 1240 (financial investments (excluding cash equivalents), 1260 (other current assets).

In the last line of the balance of the balance - 1600 "Balance" make a final amount of all the articles of the balance of the balance.

The passive of the simplified balance consists of six lines. In the first line "Capital and reserves" indicate the cumulative data reflected in the section. III "Capital and reserves" of the usual form of balance.

The following two lines reflect information about long-term liabilities. On line 1410 "Long-term borrowed funds»Indicate credit information and loans, the maturity of which exceeds 12 months.

Row 1450 "Other long-term commitments" is intended to reflect all other obligations whose repayment period exceeds 12 months.

The next three lines are designed to reflect short-term liabilities (the maturity of which does not exceed 12 months).

In line 1510 "Short-term borrowed funds" make data on loans and loans, and in line 1520 - payables.

For all other obligations, the line 1150 "Other short-term obligations" is intended.

In the last line of the balance sheet 1700 "Passive" indicate the amount of all liabilities.

If your company needs to explain any indicators of the balance and report on financial results, then you need to make explanations to them. They only need to bring the most important information, without which it is impossible to evaluate the financial condition of your company.

As the financiers indicated, in the information "Accounting reporting of small business entities", in explanations it is advisable to indicate, for example:

Accounting policies that are necessary to explain the procedure for the formation of accounting indicators and report on financial results (which method of accounting income and expenses is used by the Company; whether the deferred income tax is taken into account along with the current, the facts of promising change in accounting policies or prospective recalculation when correcting significant errors etc.);

Data on the essential facts of economic life, which are not disclosed by the accounting balance and report on financial results.

This may be information on significant operations with owners (founders), such as calculations and dividend payments, deposits in authorized capital etc.

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Most recently, the legislator allowed us to take a simplified accounting balance. The Ministry of Finance has developed lightweight forms and in 2013 firms could use them when reporting in 2012 was given.

The balance sheet for simplified form for 2016 may not pass all the companies, but only those relating to small business entities. It is very convenient, since the balance for small businesses for 2016 may contain a much smaller number of forms compared to the traditional full form of accounting reporting. A small company itself can decide that it is more convenient - a full-fledged report or its simplified version. The selected method must be reflected in the current accounting policy.

Who gives simplified accounting balance

For a facilitated form, the balance of a small enterprise for 2016 can give up. Also using this right can companies participate in the implementation of the Skolkovo innovation project, non-profit enterprises.

For small enterprises include legal entities:

• with the average number of employees no more than 100 people. Recall that the average number differs from the list of numbers. The procedure for calculation is fixed in legislative Act state statistics (order from 10/28/13 No. 428);
• who have income from their commercial activity does not exceed 800 million rubles.
• for other grounds contained in paragraph 1.1. Article 4 of Law No. 209-FZ.

The balance sheet for simplified form cannot surrender by companies that provide for a mandatory reporting audit (any joint-stock company falls here, as for them audit report It is necessary), construction and housing cooperatives, microfinance enterprises, government agencies, notarial offices, lawyers, parties and a number of others.

How to make a balance of small enterprise

The balance sheet of a small enterprise is formed in accordance with the annex to order No. 66N, approved by the Ministry of Finance July 02, 2010 In addition to the indicators for the reporting year, it indicates indicators for the two previous years, for this, special columns are provided, where data is entered at the end of the year.

OKD form 0710001 (Balance for small enterprises now is now this number) is used for reporting for the current 2016, as well as for 2015. Prior to that, another form was used, which was used from 2012 to 2014.

The balance for small enterprises 2016 includes two forms - the accounting balance itself (form 1) and the financial results report (form 2). If the company finds it necessary to provide more forms to disclose the missing information, it is allowed.

Companies using the form of OKUD 0710001 indicate data largely without detail under articles, since this form reflects more general indicators and the number of rows in the form is significantly less.

It doesn't matter what taxation system has chosen the company, possibly USN, without exception, it is necessary to report to government agencies and amounted to annual accounting reporting.

Regardless which statement of the reporting provided is complete or simplified, the legislative periods of its submission are required. For 2016, it is surrendered until March 31, 2017 (Thursday). When skipping a legitimate period is followed by significant fines.

Who gives simplified accounting reporting

Since we submit reporting in obligatory into two government agencies - this is the tax inspectorate and statistical bodies, both are different fines. In the first case, it will have to be paid 200 rubles for each not submitted document in time, in the second case it provides for responsibility from 3,000 to 5,000 rubles.

When activity is not conducted, the firms still have to pass zero reportingOtherwise, the fines are waiting for the same.

How to fill out a simplified accounting balance of 2016?

For each of the lines of balance, indicators are given for 3 years, if there is no indicator, then the battle is made. The code in the string is affixed depending on whether the proportion of this enlarged indicator is the largest. For example, if the company has most at the end of the reporting period accounts receivable, in the line "Financial and other current assets" in the balance sheet code 1230 (see an example of filling the balance for a small enterprise below).

Simplified balance for small businesses: Instructions for filling

Let's start by S. Asset Balance. It consists of five sections and balance currency in the asset section (string 1600). The asset reflects all the property of the company, which is divided into negotiable and non-current assets.

In line " Material non-current assets»Reflect the data on fixed assets. It can be buildings, structures, transport, etc. The balance of accounts 01 and 03 minus the balance of 02 accounts are entered here, and the costs of incomplete construction (account 08) are added.

In line " Intangible, financial and other non-current assets"Cost is formed intangible assets (These include: scientific works, works of art, computer programs, inventions, etc.), reflects the balances on deposits (account 55), long-term investments (account 58), as well as the balance of the debt on accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76.

Filling the line " Stocks"Simplified accounting balance does not differ from the generally accepted filling of accounting reporting. In stocks, the value of raw materials and materials not transmitted to production, but taken into account on the debit of accounts 10, 15, 16, the cost finished productsreflected in the debit of accounts 43 and 45, the size of the costs of incomplete production taken into account in accounts 20.23.29, etc.

In line " Cash and cash equivalents»Indicates the availability of cash companies in russian rubles and foreign currencywhich are available on accounts or at the enterprise's cash desk, as well as cash equivalents. Reflects the balance of accounts: 50, 51, 52, 55 (except for the amounts reflected in lines 1170 and 1240), 57.

Stitch " Financial and other revolving assets»Displays information about short-term financial investments (Score 58), on accounts receivable presented by VAT, but not adopted to deduct, the amount of excise taxes and other revolving assets of the organization.

In the currency of the Asset - this is the line 1600, the sum of all the indicators discussed above is indicated. It reflects all the property of the company.

Passive simplified balance It consists of 6 sections and reflects the sources of formation of the company's funds. Sources are in the form own fundsthey are reflected in the string " Capital and reserves"And include information about the statutory and additional capital, reserve Fund and retained earnings. This includes data on accounts 80 (minus the debit balance of account 81), 82, 83 and 84.

Also companies attract borrowed funds that are fixed in the string " Long-term borrowed funds" There are debt on long-term loans and borrowings (account 67). Under long-term is the obligations with maturity more than 1 year. This line reflects the balance of accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76. And there are still "short-term borrowed funds", it reflects the balance of 66.

Row name " Accounts payable "Fully reveals its essence. Here are the indicators of credit balance accounts 60, 62, 68, 69, 70, 71, 73, 75 and 76.

Line " Other short-term commitments»It may not be filled, if all information is already indicated.

Row indicator 1700 reflects the overall magnitude of the liabilities of the organization. The results of the asset and liability must be equal.

An example of filling the simplified balance sheet

Simplified financial results report: Filling Sample

Download Simplified Balance Blanc

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Simplified accounting statements: who gives

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Accounting reports

Financial statements Organizations should be drawn up and sent to the IFTS, state statistical authorities and extrabudgetary funds not later installed deadlines The delivery, strictly regulated by the legislation of the Russian Federation. Any violation of the deadlines for accounting will include penalties, also established by the legislation of the Russian Federation.

First quarter:
Until April 15, to the Foundation social insurance, Rent payslip For FSS.
Until April 20, the AFS, ESN and VAT declaration.
Until April 25, for organizations applications simplified system Taxation, the declaration of USN is handed over.
Until April 28, the Declaration of Profit is handed over.
Until April 30, the Declaration of Property, the balance sheet (form 1) and the report on income (form 2) are rendered.

First half of the year:
Until July 15, the Social Insurance Fund, a settlement statement for the FSS is worthy.
Until July 20, the IFST on the place of accounting, the declaration of OPS, US and VAT is handed over.
Until July 25, for organizations applying a simplified taxation system, a declaration of USN.
Until July 28, the Declaration of Profit is rented.
Until July 30, the Declaration of Property, the balance sheet (form 1) and the income statement (form 2) are rendered.

According to Unified Registry Small and medium-sized businesses posted on the website of the Federal tax Service RF, as of October 2017, 5.7 million small and medium-sized businesses work in Russia, of which are just 3 million individual entrepreneurs and about 2.8 million legal entities. The absolute majority of legal entities, in whose obligations include accounting, are included in the categories of micro and small enterprises, and therefore can be given simplified accounting reporting. In this article you will learn how to not get involved in the preparation of such a simple, at first glance, reporting.

The economic entity in the Russian Federation is obliged to maintain accounting in accordance with the Federal Law No. 402-FZ "On Accounting". According to this lawAccounting is not mandatory for IP, private persons and units of foreign companies leading to the rules of their state. For the above subjects is not mandatory and accounting reports. But legal entities in the Russian Federation lead accounting and to take accounting reports are obliged.

As the 402th law says, accounting is continuously from the date of state registration of the enterprise to the date of termination of its activities as a result of reorganization or liquidation. Accounting reporting is surrendered once a year - in the tax service and statistical accounting authority. Reporting is drawn up for the period from January 1 to December 31, it seems to tax inspection And Rosstat no later than three months after the end of the reporting year.

Since 2012, within the framework of the Law "On Accounting", a simplified form of accounting reporting was approved. Simplified accounting reporting permits to generalize and consolidate reporting data, indicate not all the details of financial and economic activities. Who can take simplified accountability, and who is closed to her? What documentary reporting reporting, who is responsible for mistakes and how not to worry about the timeliness and correctness of simplified financial statements using the SDS service of electronic reporting?

Who can apply a simplified accounting system

IN Federal Law No. 402-FZ "On Accounting" shows three categories of organizations entitled to a simplified way of conducting accounting, including simplified accounting (financial) reporting: small businesses, non-commercial organizations, participants in the Skolkovo project.

In order to take simplified accountability, it is necessary to comply with the following criteria:

1. Subjects of small business.
   • The average number of employees of the enterprise for reporting period There should be no more than 100 people for small enterprises, for micro enterprises - no more than 15 people.
   • Revenue in the reporting year should be no more than 800 million rubles.
   • The share of participation of foreign companies is no more than 49%, state fertility - no more than 25%.
2. Non-commercial organizations.
   • Cash and other property revenues for the previous reporting year should not exceed 3 million rubles.
   • The organization should not enter the register of non-commercial organizations that perform the functions of a foreign agent.
3. Skolkovo residents.

The organization must have the official status of a project participant in the implementation of research, developing and commercializing their results in accordance with No. 2444-FZ "On the Innovative Center" Skolkovo ".

Stop factors for simplified delivery of accountability:

1. Mandatory audit.
   • Consider simplified financial statements cannot companies for which audit is required. In 2014, amendments were made to Law No. 307-FZ "On audit activity"According to which audit is mandatory for annual accounting (financial) reporting of all joint-stock companies. OJSC, CJSC, public, non-public joint Stock Company Any areas of activity and with any financial indicators.
2. Work with loans. Jobs in simplified form are not entitled to provide:
   • Housing and housing cooperatives;
   • Credit Consumer Cooperatives (including Agricultural Credit Consumer Cooperatives);
   • Microfinance organizations;
3. Provision of legal services. Jobs in simplified form are not entitled to provide:
   • College of lawyers;
   • Law Office;
   • Lawyer consulting;
   • Law Chambers;
   • Notarial chambers;
4. Political activity. Accountability in simplified form is not entitled to provide political parties, their regional offices or other structural units;
5. State patience. Accountability in simplified form does not have the right to provide public sector organizations.

Forms of simplified reporting

For those legal entities that comply with the criteria of simplified, there is a minimum number of mandatory reporting forms, among which the balance sheet and a report on financial results. The third form is a report on the targeted use of funds - is mandatory for NGOs and legal entities that have targeted receipts, as well as for all other, provided that indicators are essential.

In simplified financial statements, less lines than in standard reporting, because the data is introduced enlarged.

The main features of reporting forms are simplified:

Special forms have been developed for reports, however, companies have the right to choose: use the proposed templates or develop them themselves.

How to donate reporting and who is responsible for it?

Simplified accountability can give up both in paper and electronic - as a convenient company. Specialists of the tax service note that more companies go to electronic interaction. As the proof - FTS has developed a format of simplified reporting for its delivery via the Internet.

It is important for working with simplified accountability to have an experienced specialist, since this reporting requires the ability to enlighten and summarize, the ability to create, if necessary, own reporting forms. At the same time, errors in the reporting may be expensive to the company: fines are imposed not only on the organization, but also to an official.

In order not to get confused in the reporting stream, use modern electronic service SBI e-reporting. With him, you will significantly simplify the reporting and bring to zero the risks of errors and failure to comply with the deadlines. You will be aware of all legislative changes and innovations, you will have all the forms of reporting at hand, as well as 24 hours a day, 7 days a week with you, there will be experienced specialists who can help solve any question.

It is also important to remember that electronic reporting It is impossible without an electronic signature. This is a guarantor of the accuracy and safety of digital communications.

Simplify your reporting! More information about this you are ready to tell our specialists.

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