Guide
1
Usually in the early years of the company's undistributed profits , formed at the end of the year goes to the reserve fund for further investment, payment of premiums or acquisition of property.
2
If the organization is on the general chart of accounts, it means that you have access to accounting data for the last year.By the way, from 1 January 2013 the duties of accounting will be assigned to all companies, including using the simplified taxation system or pay a single tax on imputed income.Thus, the amount of retained earnings (ie earnings after tax profit ), is reflected in the account 84. If the company had recorded a loss, its value is reflected in the debit positi
ve same result - the loan.
3
If within one year in the organization of the revaluation of fixed assets (with the effect of such actions on the value of the additional capital), pay interim dividends or change the authorized capital, these changes should affect the ultimate value of the retained earnings.They need to add or subtract depending on whether it was income or expenditure operation.
4
Please note that the value of row 1370 balance sheet must match the string in 2400 profit and loss account.This rule works if within one year does not distribute dividends, which are reflected in the debit account 84.
5
Note that the distribution of the profit for the year relates to the categories of events that occurred after the balance sheet date.Therefore, in the reporting period for which the company distributes profits , no entries in the accounting records are not made.Thus, the data of the account 84 in the reporting year may not contain information on the distribution of dividends at the end of this year, while they should be reflected operation decided to use the profit earned in the last year.