Guide
1
Prepare a form to fill out.Search the Internet to use it is not recommended, as the constantly changing forms.Download the form from the website of any reference of the legal system, such as the "Consultant +" or "guarantor".
2
Fill title pages of forms.They provide details of the organization (in accordance with the statutes) and the period for which a balance is prepared.
3
If the company first began its activities are so-called "zero" balance, which is a mandatory package of documents for the bank, which opened account.It should be filled only two digits.The passive balance (p. 410) should reflect the amount of authorized capital.The asset balance is entered the resources that are made at the mom
ent - if it's money, then fill p. 260 "Cash", if other resources - select the appropriate line.If the authorized capital has not yet entered the entire amount is not submitted residue should be reflected in p. 240 as a receivable.
4
If you have previously carried out any activity, be a balance in the enterprise should be based on the prior balance, in chronological order.In the column "At the beginning of the reporting period," containing all the data from the previous balance.
5
Close the account 99 "Gains and losses".An inventory and if necessary re-evaluation of assets and financial liabilities.Make a trial balance of the general ledger accounts.
6
Close all synthetic and analytical accounts: it counted on the momentum and displays the closing balance.
7
Lines 110 and 120 are filled with the difference between the outstanding balances, respectively, 04 and 01 ("Intangible assets" and "Fixed Assets") and the balance on the accounts of 05 and 02 (depreciation of both).
8
In other data rows fit on the final balance of the respective accounts.Current information about which account to transfer information to a specific line of the balance can be found in the "chart of accounts" for the current year.