Traffic report Money(form 4) is submitted once a year as part of the annual accounting reports. It shows all receipts and all payments, as well as cash balances at the beginning and end of the period. All organizations must submit a report, except those that have the right to maintain simplified accounting.

What is ODDS used for?

The cash flow statement (CFS) is included in financial statements. It must be submitted at the end of the year. Organizations that present simplified accounting have the right to refuse it:

• small businesses;
• non-profit organizations;
• participants of the Skolkovo project.

ODDS is, in fact, an explanation of line 1250 “Cash and cash equivalents” of the balance sheet. It discloses information about payments and receipts of cash and cash equivalents (e.g. bank deposits on demand or bills with a maturity of up to three months), as well as cash balances at the beginning and end of the period.

ATTENTION. When compiling ODDS, cash flows that change the composition, but not the total amount of cash, are not taken into account. This is receiving cash from a bank account, transferring from one account to another, etc.

Structure and content of the cash flow statement

Report form approved by order Ministry of Finance. The rules for drawing up are established in the “Cash Flow Statement”.

The report has three sections.

The first reflects cash flows from current operations. These are revenues and payments from the ordinary activities of the organization. Based on the results of such operations, as a rule, profit (loss) from sales is formed.

The second reflects cash flows from investment operations. These include buying and selling Vehicle, equipment, etc. Another example is financial investments other than the purchase of cash equivalents and investments intended for resale in the short term.

The third section shows streams from financial transactions. These are contributions from the founders, proceeds from the issue of shares, bank loans and so on.

Rules and requirements for filling out a cash flow statement

1. Receipts from the sale of goods, fixed assets and other things are shown without VAT. Payments to suppliers and contractors are also reflected without VAT.
2. VAT and excise taxes are indicated separately, rolled up, as part of cash flows from current operations. All VAT (excise taxes) presented to customers is taken and compared with the total input VAT(excise duties). If the tax presented is greater than the input tax, the difference is shown in line 4119 “Other income”. If less, then on line 4129 “Other payments”.
3. Salaries issued (including personal income tax) and paid insurance premiums reflected in line 4122 “In connection with remuneration of employees.”
4. Income tax is shown separately in line 4124 “Organizational income tax.” Other taxes (except for VAT, excise taxes and personal income tax) are summed up and reflected in a line specially entered for this purpose - for example, 4125 “Other taxes and fees”.

Example and procedure for filling out the ODDS

As of December 31 of the previous year, Rusalka LLC had balances: on account 50 “Cash” - 10,000 rubles, on account 51 “ Current accounts» — 50,000 rub.

Cash flows from current operations

IN reporting year the Rusalka account received proceeds from the sale of goods in the amount of 1,200,000 rubles (including VAT 20% - 200,000 rubles). The company transferred RUB 840,000 to suppliers. (including VAT 20% - RUB 140,000), made payments in connection with wages employees in the amount of 250,000 rubles. and transferred 98,000 rubles. taxes (including income tax - 50,000 rubles).

The lines of the ODDS reflect:

• 4110 “Receipts - total” 1,060 thousand rubles (1,000 + 60)

including:

• 4111 “From the sale of products, goods, works and services” 1,000 thousand rubles (1,200 - 200)
• 4119 “Other receipts” 60 thousand rubles. (200 - 140)
• 4120 “Payments - total” 1,048 thousand rubles (700 + 250 + 50 + 48)

including:

• 4121 “Suppliers (contractors) for raw materials, materials, work and services” 700 thousand rubles (840 - 140)
• 4122 “In connection with the payment of employees” 250 thousand rubles.
• 4124 “Organizational profit tax” 50 thousand rubles.
• 4125 “Other taxes and fees” 48 thousand rubles (98 - 50)
• 4100 “Balance of cash flows from current operations” 12 thousand rubles (1060 - 1048)

Fill out and submit the balance sheet using the current form to the Federal Tax Service and Rosstat

Cash flows from investment operations

Rusalka sold shares issued by another organization in the amount of 500,000 rubles. and issued a long-term loan to a third-party company in the amount of RUB 300,000.

The lines of the ODDS reflect:

• 4210 “Receipts - total” 500 thousand rubles.

including:

• 4212 “From the sale of shares of other organizations (participatory interests)” 500 thousand rubles.
• 4220 “Payments - total” 300 thousand rubles.

including:

• 4223 “In connection with the acquisition of debt valuable papers(rights to claim funds from other persons), provision of loans to other persons” 300 thousand rubles.
• 4200 “Balance of cash flows from investment operations” 200 thousand rubles (500 - 300)

Cash flows from financial transactions

“Rusalka” took out a loan from the bank in the amount of 400,000 rubles. and returned his part in the amount of 150,000 rubles.

The lines of the ODDS reflect:

• 4310 “Receipts - total” 400 thousand rubles.

including:

• 4311 “Obtaining credits and loans” 400 thousand rubles.
• 4320 “Payments - total” 150 thousand rubles.

including:

• 4323 “In connection with the repayment (redemption) of bills and other debt securities, repayment of loans and borrowings” 150 thousand rubles.
• 4300 “Balance of cash flows from financial transactions” 250 thousand rubles (400 - 150)

Final indicators

• 4400 “Balance of cash flows for the reporting period” 462 thousand rubles (12+200+250)
• 4450 “Balance of cash and cash equivalents at the beginning of the reporting period” 60 thousand rubles (10 + 50)
• 4500 “Balance of cash and cash equivalents at the end of the reporting period” 522 thousand rubles. (462 + 60)

IMPORTANT. The OKUD code of the cash flow statement form changes. The previous value is 0710004, the new one is 0710005. The changes were made by order of the Ministry of Finance and are applied from reporting for 2019.

The cash flow statement, Form-4, is filled out regarding the organization’s cash flows for current, investment and financial operations. The compilation algorithm is identical to the balance sheet - the balance at the beginning of the period is adjusted by the amounts of receipts/disposals, resulting in the balance at the end of the period. Let's look at the basic rules for creating a cash flow statement - you will find the current form and an example of filling it out below.

Who is required to prepare a cash flow statement form in 2017

The need to submit a cash flow report (you can download the Word form here below in the article) is regulated by Order of the Ministry of Finance of the Russian Federation No. 11-n dated 02.02.2011, which approved PBU 23/2011. The document is formed in 2017 based on the results of activities for 2016 and is submitted to the control authorities (Rosstat, Federal Tax Service) as part of the mandatory financial statements.

Form 4 of the 2017 cash flow statement itself was put into effect by Order No. 66n dated 07/02/10 and is compiled by all commercial enterprises, with the exception of small companies, credit and non-profit institutions. Information is displayed in national currency for the previous and reporting year; data in foreign currency must be recalculated at the time of payment.

The procedure for generating a cash flow statement

Entering data begins with filling out the header of the document. It is recommended to encode strings based on the Appendix to Order No. 66n when presenting a report to external users. For internal users You can not use line codes. Negative exponents and subtraction amounts are written in parentheses.

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

1. For current transactions– receipts/payments for core activities are displayed here, including sales revenue, payments to suppliers, payroll employees, banks for debt interest, etc.
2. For investment transactions– intended to contribute proceeds from sales non-current assets(land, buildings, intangible assets, equipment and other objects), financial investments in investment activities. It also displays payments for the acquisition of securities, loans, shares from participation in organizations, investments in scientific projects/developments, contract agreements, etc.
3. For financial transactions– used to enter information on received credits/loans, deposits of participants; income from the issue of bonds and securities. Additionally, related payments are displayed for expenses for the repurchase of shares, payment of dividends to participants, redemption credit obligations, redemption of bills, etc.

How is a cash flow statement prepared? As a basis, you can take account turnovers 50, 51, 52, 55, 57, 60, 66, 67, 70, 58, 76, and others as necessary. You should first classify each of the cash flows, then enter the amounts for receipts and payments, and at the end calculate the balances. If individual values ​​cannot be assigned to the desired stream, it is recommended that such data be included in the current operations section.

Cash flow statement - sample filling

To correctly draw up a DDS report, you need to familiarize yourself with the rules for entering information along the lines of the form. Data is taken from analytical accounts. The main types of receipts and payments are given below:

• 4110 – total information on current receipts is entered.
• 4111-4119 – data on sales of goods/services, rental income, commission activities, implementation of financial investments, etc.
• 4120 – final information on current payments is entered.
• 4121-4129 – data on the purchase of goods and materials, payment of wages, credit interest, transfer of profit tax to the budget, etc.
• 4100 – the balance of current flows is calculated.
• 4210 – final information on investment income is entered.
• 4211-4219 – data on the sale of non-current assets, shares/shares of other companies, repaid loans, interest on debt financial is deciphered. investments, deposits, etc.
• 4220 – final information on investment payments is entered.
• 4221-4229 – data on payments for equipment upgrades is decrypted, scientific developments, acquisition of shares/shares, assignment of claims, debt securities, loans, interest on loan obligations, etc.
• 4200 – the balance of investment flows is calculated.
• 4310 – final information on financial receipts is entered.
• 4311-4319 – data on obtaining credits/loans, issuing shares/bonds, increasing deposits is deciphered.
• 4320 – final information on financial payments is entered.
• 4321-4329 – data on payments for the issue of shares, redemption of shares, issuance of dividends, repayment of loan obligations, repayment of bills, etc. is deciphered.
• 4300 – balance is calculated financial flows.
• 4400 – determined by summing the indicators on pages 4100, 4200, 4300.
• 4450 – opening balances are displayed.
• 4500 – ending balances are displayed.
• 4490 – the final value for exchange rate differences is calculated when converting liabilities into Russian currency.

"Tax Bulletin", 2013, N 5

Since 2011, organizations, when drawing up a cash flow statement included in the financial statements, are required to follow the rules established by PBU 23/2011 “Cash Flow Statement”, approved. By Order of the Ministry of Finance of Russia dated 02.02.2011 N 11n. However, filling out this report still raises a lot of questions. Let's try to analyze the most common difficult moments using conditional numerical examples.

Recall: The cash flow statement is a summary of cash and highly liquid financial investments that can be easily converted into a known amount of cash and that are subject to an insignificant risk of changes in value (hereinafter referred to as cash equivalents). The cash flow statement reflects the organization's payments and receipts of cash and cash equivalents (hereinafter referred to as the organization's cash flows) and the balances of cash and cash equivalents at the beginning and end of the reporting period.

Example 1

• paragraph 5: the cash flow statement is a summary of data on cash, as well as highly liquid financial investments that can be easily converted into a known amount of cash and which are subject to an insignificant risk of changes in value. Cash equivalents may include, for example, demand deposits opened with credit institutions;
• clause 9: the organization’s cash flows from operations related to the organization’s ordinary activities that generate revenue are classified as cash flows from current operations. Cash flows from current operations, as a rule, are associated with the formation of profit (loss) of the organization from sales;
• pp. “b” clause 16: cash flows are reflected in the cash flow statement on a consolidated basis in cases where they characterize not so much the activities of the organization as the activities of its counterparties and (or) when receipts from some persons determine corresponding payments to other persons. Examples of such cash flows are indirect taxes as part of receipts from buyers and customers, payments to suppliers and contractors and payments to budget system RF or compensation from it.

Initial data:

Proceeds from the sale of goods and an advance payment, as well as interest-free bills of Sberbank at par (cash equivalents) were received from customers into the current account and cash register:

Dt 51 Kt 62.1 in the amount of 354 rubles, incl. VAT 18% in the amount of 54 rubles;

Dt 51 Kt 62.2 in the amount of 220 rubles, incl. VAT 10% in the amount of 20 rubles;

Dt 50 Kt 62.1 in the amount of 80 rubles, excluding VAT;

Dt 58.2 Kt 62.1 in the amount of 118 rubles, incl. VAT 18% in the amount of 18 rubles.

Total - 772 rub. (including VAT - 92 rubles), receipts without VAT - 680 rubles.

Suppliers were paid for goods, work, services from the current account and from the cash register, incl. advance payment, as well as to pay for goods, interest-free bills of Sberbank were transferred to suppliers at par (cash equivalents):

Dt 60.1 Kt 51 in the amount of 236 rubles, incl. VAT 18% in the amount of 36 rubles;

Dt 60.2 Kt 51 in the amount of 165 rubles, incl. VAT 10% in the amount of 15 rubles;

Dt 60.1 Kt 50 in the amount of 60 rubles, excluding VAT;

Dt 60.1 Kt 58.2 in the amount of 59 rubles, incl. VAT 18% in the amount of 9 rubles.

Total - 520 rubles, incl. VAT - 60 rubles, payments without VAT - 460 rubles.

By tax returns VAT was paid to the budget for the year in the total amount of 108 rubles.

Balance of cash flows = 144 rubles. (772 - 520 - 108).

The DDS report will indicate:

Page 4110 = 680 rub.

Page 4111 = 680 rub.

Page 4120 = -536 rub. (-460 - 76).

Page 4121 = -460 rub.

Page 4129 = -76 rub. (92 - 60 - 108).

Page 4100 = 144 rub. (680 - 536).

Example 2. Standards PBU 23/2011 taken into account in the example:

• pp. "e" clause 9: an example of cash flows from current operations is the payment of interest on debt obligations, with the exception of interest included in the cost investment assets in accordance with PBU 15/2008 “Accounting for expenses on loans and credits”;
• clause 13: payments and receipts from one transaction may relate to different types cash flows. For example, payment of interest is cash flow from current operations, and repayment of principal is cash flow from financing operations. When repaying a loan in cash, both of these parts can be paid in one amount. In this case, the organization divides a single amount into appropriate parts, followed by separate classification of cash flows and their separate reflection in the cash flow statement.

Initial data:

The company received two loans.

The first loan was received to replenish working capital:

Dt 51 Kt 66.1 in the amount of 100 rubles.

Part of the first loan was returned:

Dt 66.1 Kt 51 in the amount of 60 rubles.

Interest accrued and paid for using the first loan:

Dt 91.2 Kt 66.2 in the amount of 20 rubles;

Dt 66.2 Kt 51 in the amount of 20 rubles.

Balance of cash flows on account 51 for the first loan = 20 rubles. (100 - 60 - 20).

In the DDS report for the first loan:

Page 4120 = -20 rub.

Page 4123 = -20 rub.

Page 4100 = -20 rub.

Page 4310 = 100 rub.

Page 4311 = 100 rub.

Page 4320 = -60 rub.

Page 4323 = -60 rub.

Page 4300 = 40 rub. (100 - 60).

A second loan was received for the purchase of fixed assets (for construction):

Dt 51 Kt 66.1 in the amount of 300 rubles.

Part of loan No. 2 returned:

Dt 66.1 Kt 51 in the amount of 150 rubles.

Interest accrued and paid for using the second loan:

Dt 08.3 Kt 66.2 in the amount of 50 rubles;

Dt 66.2 Kt 51 in the amount of 50 rubles.

Balance of cash flows on account 51 for the second loan = 100 rubles. (300 - 150 - 50).

In the DDS report for the second loan:

Page 4220 = -50 rub.

Page 4224 = -50 rub.

Page 4200 = -50 rub.

Page 4310 = 300 rub.

Page 4311 = 300 rub.

Page 4320 = -150 rub.

Page 4323 = -150 rub.

Page 4300 = 150 rub. (300 - 150).

In the DDS report for two loans:

Page 4120 = -20 rub.

Page 4123 = -20 rub.

Page 4100 = -20 rub.

Page 4220 = -50 rub.

Page 4224 = -50 rub.

Page 4200 = -50 rub.

Page 4310 = 400 rub. (100 + 300).

Page 4311 = 400 rub. (100 + 300).

Page 4320 = -210 rub. (-60 - 150).

Page 4323 = -210 rub. (-60 - 150).

Page 4300 = 190 rub. (400 - 210).

Balance of cash flows on account 51 for two loans = 120 rubles. (100 - 60 - 20 + 300 - 150 - 50), corresponds to the balance of cash flows according to the DDS report = 120 rubles. (-20 - 50 + 190).

Example 3. Standards PBU 23/2011 taken into account in the example:

• clause 16: cash flows are reflected in the cash flow statement on a consolidated basis in cases where they characterize not so much the activities of the organization as the activities of its counterparties and (or) when receipts from some persons determine corresponding payments to other persons. Examples of such cash flows are:

a) cash flows of a commission agent or agent in connection with the provision of commission or agency services (except for fees for the services themselves);

b) receipts from the counterparty for reimbursement of utility bills and making these payments in rental and other similar relationships;

c) payment for transportation of goods with receipt of equivalent compensation from the counterparty.

Situation 1. The organization, as a commission agent, received money from buyers in payment for goods sold on commission:

Dt 51 Kt 76 in the amount of 354 rubles, incl. VAT - 54 rub.

From the money received under the terms of the commission agreement, the commission agent withheld his commission:

Dt 76 Kt 62.1 in the amount of 59 rubles, incl. VAT - 9 rubles;

Dt 62.1 Kt 90.1 in the amount of 59 rubles;

Dt 90.3 Kt 68.2 in the amount of 9 rubles.

The balance of funds received from buyers, minus the withheld remuneration, is transferred by the commission agent to the principal:

Dt 76 Kt 51 in the amount of 295 rubles. (354 - 59), incl. VAT - 45 rub.

Balance of cash flows on account 51 = 59 rubles. (354 - 295).

In the DDS report:

Page 4110 = 50 rub.

Page 4112 = 50 rub. (59 - 9).

Page 4120 = 9 rub.

Page 4129 = 9 rub.

Page 4100 = 59 rub.

Amount 295 rub. (Dt 51 Kt 76 and Dt 76 Kt 51), received from buyers and paid to the principal, turned to zero.

Situation 2. The organization as a freight forwarder received money from the client for transportation:

Dt 51 Kt 76 in the amount of 590 rubles, incl. VAT - 90 rub.

The forwarder paid for the carrier's services, which must be compensated by the client under the terms of the transport expedition agreement:

Dt 76 Kt 51 in the amount of 472 rubles, incl. VAT - 72 rub.

The forwarder kept the balance of funds received from the client as his remuneration:

Dt 76 Kt 62.1 in the amount of 118 rubles. (590 - 472), incl. VAT - 18 rubles;

Dt 62.1 Kt 90.1 in the amount of 118 rubles;

Balance of cash flows on account 51 = 118 rubles. (590 - 472).

In the DDS report:

Page 4110 = 100 rub.

Page 4112 = 100 rub. (118 - 18).

Page 4120 = 18 rub.

Page 4129 = 18 rub.

Page 4100 = 118 rub.

Amount 472 rub. (Dt 51 Kt 76 and Dt 76 Kt 51), received from the client and paid to the carrier, went to zero.

Situation 3. The organization, as a lessor, transferred funds to the energy supply company to pay for consumed electricity, including for leased premises:

Dt 60.1 Kt 51 in the amount of 590 rubles, incl. VAT - 90 rub.

The organization takes into account part of the paid electricity for its own premises in its expenses:

Dt 44 Kt 60.1 in the amount of 200 rubles;

Dt 19 Kt 60 in the amount of 36 rubles.

Total own expenses in the amount of 236 rubles.

And the rest of the electricity, under the terms of the lease agreement, the organization, as the lessor, re-presents for compensation to the lessee:

Dt 76 Kt 60.1 in the amount of 354 rubles, incl. VAT - 54 rub.

The tenant pays both the amount of the current rent and compensates the landlord’s expenses for electricity:

Dt 51 Kt 62.1 in the amount of 472 rubles, incl. VAT - 72 rubles;

Dt 62.1 Kt 76 in the amount of 354 rubles, incl. VAT - 54 rub. - electricity compensation;

Dt 62.1 Kt 90.1 in the amount of 118 rubles, incl. VAT - 18 rub. - rent;

Dt 90.3 Kt 68.2 in the amount of 18 rubles.

Balance of cash flows on account 51 = -118 rubles. (-590 + 472).

In the DDS report:

Page 4110 = 100 rub.

Page 4112 = 100 rub. (118 - 18) - rent excluding VAT.

Page 4120 = -218 rub.

Page 4121 = -200 rub. (own electricity).

Page 4129 = -18 rub. (18 - 36) - VAT per rent and using your own electricity.

Page 4100 = -118 rub.

Amount 354 rub. (Dt 51 Kt 62.1 and Dt 60.1 Kt 51), the compensation received from the tenant and the electricity paid to the energy supply company for the leased premises was reduced to zero.

Situation 4. The organization, as a supplier of its own products, under the terms of the supply contract, has undertaken to transport the products to the buyer’s warehouse with subsequent reimbursement to the buyers of the supplier’s transportation costs. In this regard, the supplier paid for the railway transportation of the products:

Dt 60.1 Kt 51 in the amount of 118 rubles, incl. VAT - 18 rub.

And reflected the buyer’s debt for reimbursement of expenses for railway transportation (with the allocation of the amount of VAT in accordance with the accepted accounting policy):

Dt 76 Kt 60.1 in the amount of 100 rubles. (without VAT);

Dt 19 Kt 60.1 in the amount of 18 rubles. (VAT);

Dt 68.2 Kt 19 in the amount of 18 rubles. (applied VAT deduction).

The buyer, in addition to the price for the products, paid (compensated, reimbursed) the supplier for his expenses for railway transportation:

Dt 51 Kt 62.1 in the amount of 354 rubles, incl. VAT - 54 rubles;

Dt 62.1 Kt 90.1 in the amount of 236 rubles, incl. VAT - 36 rub. - revenue from product sales;

Dt 90.3 Kt 68.2 in the amount of 36 rubles. - VAT on product sales;

Dt 62.1 Kt 76 in the amount of 100 rubles. - reimbursement of expenses for railway transportation;

Dt 62.1 Kt 68.2 in the amount of 18 rubles. - VAT is calculated on reimbursement of expenses for railway transportation (in accordance with the accepted accounting policy of the supplier).

Balance of cash flows on account 51 = 236 rubles. (-118 + 354).

In the DDS report:

Page 4110 = 200 rub.

Page 4111 = 200 rub. (236 - 36) - revenue from sales of products excluding VAT.

Page 4120 = 36 rub.

Page 4129 = 36 rub. (VAT on revenue).

Page 4100 = 236 rub.

Amount 118 rub. (Dt 51 Kt 62.1 and Dt 60.1 Kt 51), received from the buyer as compensation for railway transportation and paid by the supplier for railway transportation, turned to zero.

The DDS report covers four situations:

Page 4110 = 450 rub. (50 + 100 + 100 + 200).

Page 4111 = 200 rub. (236 - 36).

Page 4112 = 250 rub. (59 - 9 + 118 - 1 8 + 118 - 18).

Page 4120 = -155 rub. (9 + 18 - 218 + 36).

Page 4121 = -200 rub.

Page 4129 = 45 rub. (9 + 18 + 18 - 36 + 36).

Page 4100 = 295 rub. (450 - 155).

Amounts: 295 rub. (Dt 51 Kt 76 and Dt 76 Kt 51), received from buyers and paid to the principal, 472 rubles. (Dt 51 Kt 76 and Dt 76 Kt 51), received from the client and paid to the carrier, 354 rubles. (Dt 51 Kt 62.1 and Dt 60.1 Kt 51), compensation received from the tenant and paid to the energy supply company for the leased premises, 118 rubles. (Dt 51 Kt 62.1 and Dt 60.1 Kt 51), received from the buyer as compensation for railway transportation and paid by the supplier for railway transportation, are reduced to zero and are not shown in the DDS report.

Balance of cash flows on account 51 for four situations = 295 rubles. (354 - 295 + + 590 - 472 - 590 + 472 - 118 + 354), corresponds to the balance of cash flows according to the DDS report = 295 rubles.

Example 4. Standards PBU 23/2011 taken into account in the example:

• pp "z" clause 9: examples of cash flows from current operations are cash flows from financial investments purchased for the purpose of resale in the short term (usually within three months);
• paragraph 10:

d) payments in connection with the acquisition of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;

e) proceeds from the sale of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;

• pp. “c” clause 17: cash flows are reflected in the cash flow statement on a collapsed basis in cases where they are characterized by rapid turnover, large amounts and short repayment periods. Examples of such cash flows are short-term (usually up to three months) financial investments made at the expense of borrowed money.

Initial data:

Received an interest-free loan from the founder for a period of one year:

Dt 51 Kt 66 in the amount of 500 rubles.

Using this money, interest-free promissory notes of OJSC Alfa were purchased (three pieces with a face value of 80 rubles, 20 rubles and 100 rubles):

Dt 58.2 Kt 51 in the amount of 200 rubles.

In the same month, the first bill of exchange was transferred to the supplier in payment for purchased goods: Dt 60.1 Kt 58.2 in the amount of 80 rubles, incl. VAT - 12 rub. (thus, the first bill acquired the status of a short-term financial investment using borrowed funds - clause 17 of PBU 23/2011).

After 2 months, the second bill was presented to OJSC Alfa and repaid at par:

Dt 51 Kt 58.2 in the amount of 20 rubles. (thus, the second bill received the status of a short-term financial investment acquired for the purpose of resale without economic effect - clause 17 of PBU 23/2011).

After 2.5 months, the third bill at par was transferred in payment for 1000 shares of Beta OJSC:

Dt 58.1 Kt 58.2 in the amount of 100 rubles. (thus, the third bill received the status of a short-term financial investment acquired for the purpose of resale without economic effect - clause 17 of PBU 23/2011).

A month later, all shares of Beta OJSC were sold at a profit:

Dt 51 Kt 76 in the amount of 115 rubles;

Dt 76 Kt 58.1 in the amount of 100 rubles;

Dt 76 Kt 91.1 in the amount of 15 rubles. (profit) (thus, the shares received the status of a short-term financial investment acquired for the purpose of resale with economic effect - clauses 9 and 17 of PBU 23/2011).

Balance of cash flows on account 51 for all transactions = 435 rubles. (500 - 200 + 20 + 115).

In the DDS report for the loan received:

Page 4310 = 500 rub.

Page 4311 = 500 rub.

In the DDS report for the first bill:

Page 4120 = -80 rub.

Page 4129 = -12 rub. - VAT paid to the supplier.

Purchase from OJSC Alfa and transfer to the supplier of a bill of exchange at a par value of 80 rubles. reduced to zero and are not reflected in the DDS report (Dt 58.2 Kt 51 and Dt 60.1 Kt 58.2 - as if the supplier was paid not with a bill of exchange, but with the money paid for this bill).

In the DDS report for the second bill:

purchase from OJSC "Alfa" and repayment of a bill at par in the amount of 20 rubles. have been reduced to zero and are not reflected in the DDS report (Dt 58.2 Kt 51 and Dt 51 Kt 58.2 - as if these operations had not occurred).

In the report on DDS for the third bill and shares:

Page 4110 = 15 rub.

Purchase from OJSC Alfa and exchange for shares of a promissory note at a par value of 100 rubles. reduced to zero and are not reflected in the DDS report (Dt 58.2 Kt 51 and Dt 58.1 Kt 58.2 - as if they had settled with OJSC Beta not with a bill of exchange, but with the money paid for this bill). In addition, the acquisition and quick sale of shares in the amount of 100 rubles. also reduced to zero and are not reflected in the DDS report (Dt 58.1 Kt 58.2 (51) and Dt 51 Kt 76), while only the benefit from the sale of shares of 15 rubles is included in the DDS report. (115 rubles - 100 rubles = Dt 76 Kt 91.1).

Note! If at the end of the year some of the bills or shares given in the example will be listed on the balances of account 58 (i.e. will not be transferred anywhere), then the costs of their acquisition (Dt 58.2 Kt 51) must be indicated in the DDS report on page 4223 (in terms of bills) or in line 4222 (in terms of shares).

In the report on DDS for the loan, all bills and shares:

Page 4110 = 15 rub.

Page 4113 = 15 rub. (115 - 100) - profit from the sale of shares.

Page 4120 = -80 rub.

Page 4121 = -68 rub. (80 - 12) - payment to the supplier without VAT.

Page 4129 = -12 rub. (VAT paid to the supplier).

Page 4100 = -65 rub. (15 - 80).

Page 4310 = 500 rub.

Page 4311 = 500 rub.

Page 4300 = 500 rub.

Purchase of bills from OJSC Alfa for a total amount of 200 rubles, transfer to the supplier of the first bill at par in the amount of 80 rubles, repayment of the second bill at par in the amount of 20 rubles. and exchange for shares of the third bill at par in the amount of 100 rubles, as well as the acquisition and quick sale of shares in the amount of 100 rubles. have been reduced to zero and are not shown in the DDS report.

Balance of cash flows on account 51 for the loan, all bills and shares = 435 rubles. (500 - 200 + 20 + 115) corresponds to the balance of cash flows according to the DDS report = 435 rubles. (-65 + 500). There are no balances on account 58.2 and account 58.1 (the balance is zero).

Example 5. Standards PBU 23/2011 taken into account in the example:

• pp. "g" clause 6: the organization's cash flows are not the exchange of one cash equivalent for another cash equivalent (except for losses or benefits from a transaction);
• clause 18: the indicators of the organization’s cash flow statement are reflected in foreign currency Russian Federation- rubles. The amount of cash flows in foreign currency is recalculated into rubles at the official rate of this foreign currency to the ruble established by the Bank of Russia on the date of payment or receipt of payment. If, immediately after receipt of foreign currency, an organization, as part of its normal activities, changes the received amount of foreign currency into rubles, then the cash flow is reflected in the cash flow statement in the amount of rubles actually received without intermediate conversion of foreign currency into rubles. If, shortly before a payment in foreign currency, an organization, as part of its normal activities, exchanges rubles for the required amount of foreign currency, then the cash flow is reflected in the cash flow statement in the amount of rubles actually paid without intermediate conversion of foreign currency into rubles;
• clause 19: the difference arising in connection with the recalculation of the organization’s cash flows and cash balances and cash equivalents in foreign currencies at rates for different dates is reflected in the cash flow statement separately from the organization’s current, investing and financial cash flows as the impact of changes foreign currency exchange rate against the ruble.

Situation 1. To pay a foreign supplier, currency was purchased at the Alfa Bank commercial rate:

Dt 76 Kt 51 in the amount of 410 rubles. (10 euros x 41 rubles/euro) - commercial rate.

Dt 52 Kt 76 in the amount of 400 rubles. (10 euros x 40 rubles/euro) - official rate Bank of Russia.

Dt 91.2 Kt 76 in the amount of 10 rubles. (410 - 400) - exchange rate difference due to differences in commercial and official rates - losses from foreign exchange transactions.

A week later, payment was made to the foreign supplier:

Dt 60.1 Kt 52 in the amount of 380 rubles. (10 euros x 38 rubles/euro) - official rate of the Bank of Russia;

Dt 91.2 Kt 52 in the amount of 20 rubles. (400 - 380) - exchange rate difference due to fluctuations in the official euro exchange rate - this is not a loss from foreign exchange transactions.

Balance of cash flows on accounts 51 and 52 = -410 rubles. (-410 + 400 - 380 - 20).

In the DDS report:

Page 4120 = -390 rub. (-380 - 10).

Page 4121 = -380 rub. (payment to the supplier at the official rate of the Bank of Russia on the date of payment).

Page 4129 = -10 rub. (410 - 400) - losses from foreign exchange transactions due to differences in commercial and official rates when purchasing currency.

Page 4100 = -390 rub.

Page 4490 = -20 rub. (exchange rate difference due to fluctuations in the official euro exchange rate).

Page 4500 = -410 rub. = -410 (on a current account) + 0 (on a foreign currency account).

Currency exchange transaction for the purchase of 10 euros at the official rate of the Bank of Russia on the date of purchase in a total amount of 400 rubles. (Dt 76 Kt 51 and Dt 52 Kt 76) is minimized to zero and is not shown in the DDS report.

Situation 2. To pay a foreign supplier, currency was purchased at the Alfa Bank commercial rate:

Dt 76 Kt 51 in the amount of 450 rubles. (10 euros x 45 rubles/euro) - commercial rate;

Dt 52 Kt 76 in the amount of 420 rubles. (10 euros x 42 rubles/euro) - official rate of the Bank of Russia;

Dt 91.2 Kt 76 in the amount of 30 rubles. (450 - 420) - exchange rate difference due to differences in commercial and official rates - losses from foreign exchange transactions.

On the same day payment was made to the foreign supplier:

Dt 60.1 Kt 52 in the amount of 420 rubles. (10 euros x 42 rubles/euro) - official rate of the Bank of Russia.

Balance of cash flows on accounts 51 and 52 = -450 rubles. (-450 + 420 - 420).

In the DDS report:

Page 4120 = -450 rub.

Page 4121 = -450 rub. (payment to the supplier according to the amount of rubles spent to purchase the currency, i.e., in fact, at the commercial rate on the day of purchase of the currency and payment to the supplier).

Page 4100 = -450 rub.

Page 4490 = 0 rub. (exchange rate difference due to fluctuations in the official euro exchange rate).

Page 4500 = -450 rub. = -450 (on a current account) + 0 (on a foreign currency account).

Currency exchange transaction for the purchase of 10 euros according to the official exchange rate of the Bank of Russia on the date of purchase in the total amount of 420 rubles. (Dt 76 Kt 51 and Dt 52 Kt 76) is reduced to zero and is not shown in the DDS report, and losses from foreign exchange transactions amount to 30 rubles. (Dt 91.2 Kt 76) in the DDS report are included in the costs of paying for goods to the supplier (Dt 60.1 Kt 52 in the amount of 420 rubles plus Dt 91.2 Kt 76 in the amount of 30 rubles - as if the goods were paid to the supplier in rubles from the current account and there was no foreign exchange transaction with a loss).

In the DDS report on two situations:

Page 4120 = -840 rub. (-830 - 10).

Page 4121 = -830 rub. (-380 - 450) - payment to the supplier.

Page 4129 = -10 rub. (410 - 400) - losses from foreign exchange transactions due to differences in the commercial and official exchange rates when purchasing currency.

Page 4100 = -840 rub.

Page 4490 = -20 rub. (-20 + 0) - exchange rate difference due to fluctuations in the official euro exchange rate.

Page 4500 = -860 rub. (-410 + 0 - 450 + 0) - on current and foreign currency accounts.

Currency exchange transactions for the purchase of 20 euros (twice 10 euros) at the official rate of the Bank of Russia on the date of purchase in a total amount of 820 rubles. = 420 + 400 (Dt 76 Kt 51 and Dt 52 Kt 76) are collapsed to zero and are not shown in the DDS report.

Balance of cash flows on accounts 51 and 52 for two situations = -860 rubles. (-410 + 400 - 380 - 20 - 450 + 420 - 420), which corresponds to the balance of cash flows and the magnitude of the impact of changes in the foreign currency exchange rate against the ruble according to the DDS report = -860 rubles. (-840 - 20).

Example 6. Standards PBU 23/2011 taken into account in the example:

• pp. "c" clause 6: the organization's cash flows are not foreign exchange transactions (except for losses or benefits from the transaction).

Initial data:

Foreign currency earnings were received from a foreign buyer: Dt 52 Kt 62.1 in the amount of 800 rubles. (20 euros x 40 rubles) - the official exchange rate of the Bank of Russia on the day of receipt.

A week later, 15 euros were sold to the bank at the bank’s commercial rate of 39 rubles/euro:

Dt 76 Kt 52 in the amount of 600 rubles. (15 euros x 40 rubles) - the official exchange rate of the Bank of Russia on the day of sale.

Dt 51 Kt 76 in the amount of 585 rubles. (15 euros x 39 rubles) - commercial rate on the day of sale.

Dt 91.2 Kt 76 in the amount of 15 rubles. (600 - 585) - losses from foreign exchange transactions due to differences in commercial and official rates when purchasing currency.

The remaining 5 euros were listed in a foreign currency account until the end of the year and were revalued at the official rate of the Bank of Russia at the end of the year (42 rubles/euro):

Dt 52 Kt 91.1 in the amount of 10 rubles. = 5 euros x (42 rubles/euro - 40 rubles/euro) - exchange rate difference due to fluctuations in the official euro exchange rate.

In the DDS report:

Page 4110 = 800 rub.

Page 4111 = 800 rub. (receipt from the buyer).

Page 4120 = -15 rub.

Page 4129 = -15 rub. (600 - 585) - losses from foreign exchange transactions due to differences in the commercial and official rates when purchasing currency.

Page 4100 = 785 rub.

Page 4490 = 10 rub. (exchange rate difference due to fluctuations in the official euro exchange rate).

Page 4500 = 795 rub. = 210 rubles in the foreign currency account. (5 euros x 42 rubles/euro) + 585 rubles in the current account.

Currency exchange transactions at the official rate of the Bank of Russia on the date of purchase in the total amount of 585 rubles. (Dt 76 Kt 52 and Dt 51 Kt 76) are minimized to zero and are not shown in the DDS report.

Balance of cash flows on accounts 51 and 52 = 795 rubles. (800 - 600 + 585 + 10), which corresponds to the balance of cash flows and the magnitude of the impact of changes in the foreign currency exchange rate against the ruble according to the DDS report = 795 rubles. (785 + 10).

Accounting Expert

In 2017, you need to take care of filling out the cash flow statement for 2016. Who should submit the report? What is the purpose of the report? How does filling out the report relate to the PBU and what lines characterize the state of the company? How to highlight VAT and personal income tax in a report? Let's figure it out and create a sample filling.

Purpose and report form

The cash flow statement characterizes all receipts and payments of the organization, as well as fund balances at the beginning and end of the reporting period - 2016. This is the purpose of the report, which is filled out in 2017 (). The report for 2016 must show all receipts and payments, as well as indicate cash balances at the beginning and end of 2016. The form of such a report was approved by order of the Ministry of Finance of Russia dated July 2. 2010 No. 66n. It must be completed based on the results of 2016 and submitted as part of the annual financial statements for 2016.

Who should take it?

All accounting organizations are required to prepare a cash flow report for 2016 and submit it to the Federal Tax Service. At the same time, organizations that have the right to use simplified forms have the right not to submit a report. accounting and reporting. For example, small enterprises (parts 4-5 of article 6 of the Law of December 6, 2011 No. 402-FZ, clause 6 of the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n).

What to include in the report

The cash flow statement needs to summarize information about three types of activities of the company in 2016: current, investing and financing. For each type of activity, the report has its own section:

• “Cash flows from current operations”;
• “Cash flows from investment operations”;
• "Cash flows from financial transactions."

For each group, highlight how much money was received and how much was decreased, as well as the result of such receipts and expenditures for the reporting period (clauses 12 and 13 of PBU 23/2011).

Determine the cash balances at the beginning and end of 2016 for the organization as a whole, taking into account branches and representative offices. Indicators for 2016 should be shown in comparison with similar data for 2015.

Instructions for filling

The procedure for generating a cash flow statement for 2016 is outlined in PBU 23/2011, approved. by order of the Ministry of Finance of Russia dated 02.02. 2011 No. 11n. It is mandatory to fill out a report in accordance with these rules if you submit a cash flow statement (CFS) to the Federal Tax Service as part of your financial statements for 2016.

Note that the cash flow statement for 2016 may be required not only for submission to the inspection. In 2017, it is also filled out, for example, for banks, founders or Rosstat authorities. In such situations in mandatory It is not necessary to follow the rules of PBU 23/2011. Just stick with it general requirements to the formation of financial statements, which are prescribed in PBU 4/99. And that will be enough.

The ODDS does not need to reflect the movement of money within the company - for example, depositing cash proceeds into a current account (clause 6 of PBU 23/2011).

It can be challenging for new accountants to complete a cash flow statement the first time. Moreover, it is not easy to find a normal cheat sheet that would decipher the algorithm for filling out the ODS for 2016 “for dummies.” Therefore, we consider turning to the recommendations of experienced accountants. Here, for example, are two of them: To make it easier to fill out the ODDS, in accounts 50 “Cash”, 51 “Cash Accounts”, 52 “Currency Accounts” it is logical to organize analytical accounting by type of cash flow. For these purposes, create separate subaccounts for all types of receipts and payments that are mentioned in the cash flow statement for 2016 and occur in the organization’s activities. So, for example, to fill out line 4122 “payments in connection with remuneration of employees,” you can create a subaccount with the same name. VAT received from buyers, paid to suppliers and transferred to the budget must be shown in the cash flow statement for 2016 in a collapsed manner (clause 16 of PBU 23/2011). Therefore, it would be good if in your cloud accounting program or service, these VAT amounts were accounted for separately. If the program does not have such accounting, then when filling out the ODDS you will have to manually “isolate” the VAT from total amounts receipts and payments.

VAT amounts may be reflected in the cash flow statement in the following lines:

• 4119 “Other receipts”, if in the reporting year the amount of VAT transferred to suppliers, contractors and the budget is less than what was received from buyers, customers and the budget;
• 4129 “Other payments”, if in the reporting year the amount of VAT transferred to suppliers, contractors and the budget exceeds what was received from buyers, customers and the budget.

When determining the indicators of these lines, also take into account the amounts of VAT paid (received) in connection with investment and financial transactions (subparagraph “b”, paragraph 16, paragraph 12 of PBU 23/2011).

Collapsed data: how to show in ODS

Individual cash flows must be shown collapsed in the 2016 report. For example, if they characterize not so much the activities of the organization as the activities of its counterparties, and (or) when receipts from some are associated with payments to others. So, in particular, in a collapsed form it is necessary to show (clause 16 of PBU 23/2011):

• receipts from a commission agent or agent related to the provision of commission or agency services (except for fees for the services themselves);
• indirect taxes (VAT and excise taxes) as part of receipts from buyers and customers, payments to suppliers and contractors and payments to the budget of the Russian Federation or reimbursement from it;

Next, we will look at some questions that novice accountants may encounter when compiling the ODS for 2016 and provide a sample of filling out a report submitted in 2017.

Deposits in the report

The procedure for reflecting deposits in the Cash Flow Statement for 2016 depends on whether the deposit is a cash equivalent or not.

A variety of cash equivalents can be demand deposits opened in banks and deposits for up to three months. However, it is not necessary to show in the Cash Flow Report for 2016 (clause 6 of PBU 23/2011):

• transfer of funds from the company's current account to a deposit account;
• receipt of money from the deposit account to the settlement company (except for interest).

If the deposit is not determined in monetary terms, then the movement according to deposit account Show:

• or in the section “Cash flows from current operations” on lines 4113 “from the resale of financial investments” and 4121 “to suppliers (contractors) for raw materials, materials, works, services”;
• or in the section “Cash flows from investment operations” on lines 4213 “from the return of loans provided, from the sale of debt securities (rights to claim funds to other persons)” and 4223 “in connection with the acquisition of debt securities (rights to claim funds to other persons), provision of loans to other persons.”

Interest on deposits

If the deposit is a cash equivalent, then reflect the interest in the section “Cash flows from current operations” on line 4111 “from the sale of products, goods, works and services.”

Interest on a deposit that is not a cash equivalent should be reflected in the Cash Flow Statement for 2016:

• or in the section “Cash flows from current operations” on line 4111 “from the sale of products, goods, works and services”. If interest was received in one reporting period, show cash flows collapsed;
• or in the section “Cash flows from investment operations” on line 4214 “dividends, interest on debt financial investments and similar receipts from equity participation in other organizations."

Line 4490: change in exchange rate

If the organization conducts cash settlements in foreign currency, then the amounts of payments or receipts must be converted into rubles. To do this, convert foreign currency into rubles at the official exchange rate on the date of payment. When an organization has quite a lot of similar transactions in foreign currency, and the official exchange rate of this currency has changed slightly, the average rate for the month (or for a shorter period) can be used for recalculation - clause 6 of PBU 3/2006.

The difference resulting from the recalculation of the organization's cash flows and cash balances in foreign currency at rates for different dates should be reflected in the report separately from current, investment and financial flows. Show this as the impact of changes in the foreign currency exchange rate against the ruble on line 4490 of the Cash Flow Statement for 2016.

What to do with personal income tax

Personal income tax withheld from wages employees, in the cash flow statement for 2016, reflect together with the amount of wages from which it was withheld (attachment to the letter of the Ministry of Finance of Russia dated January 29, 2014 No. 07-04-18/01). In which section should these amounts be shown? This will depend on whether the remuneration of the organization’s employees is related to ordinary activities generating revenue - current activities (paragraph 1, paragraph 9 of PBU 23/2011), or, for example, with the acquisition or modernization of fixed assets - investment activities (paragraph 1, paragraph 10 of PBU 23/2011).

If we are talking about current activities, then show personal income tax in “Payments” on line 4122 “in connection with the payment of employees” in the section “Cash flows from current operations” (clause 9 of PBU 23/2011).

When workers' compensation relates to investment activities organizations, then personal income tax amount will be reflected in “Payments” on line 4221 “in connection with the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets” (clause 10 of PBU 23/2011).

If personal income tax is withheld from income paid to the owners of the organization, then the tax must be reflected in “Payments” on line 4322 “for the payment of dividends and other payments for the distribution of profits in favor of the owners (participants)”, i.e. as part of cash flows from financial transactions (clause 11 of PBU 23/2011).

Alimony

The transfer of withheld amounts of alimony is not a payment of wages, therefore these amounts are shown as part of other payments on line 034 of the cash flow statement

Insurance premiums: which group to include?

The amounts of insurance contributions to the funds are reflected in the cash flow statement for 2016 in the section “Cash flows from current operations” under the group of items “in connection with compensation of employees.”

Please note that in this section, payments for wages of employees are reflected in the amount that includes amounts subject to deduction from wages of employees, for example, personal income tax, payments for writs of execution ().

If there was a return

Which line on the cash flow statement should show the amount of refunds received from customers? Cash flows are reflected in the cash flow statement on a consolidated basis in cases where they characterize not so much the activities of the organization as the activities of its counterparties, and (or) when receipts from some persons determine corresponding payments to other persons (clause 16 of PBU 23/2011). Therefore, in our opinion, the return must be reflected collapsed, i.e. receipts from customers minus the return amount.

Sample report

Of course, when filling out the report line by line financial results In 2016, all sorts of difficulties and new questions are possible. Here is a sample of a completed financial results report for 2016, which will be submitted in 2017. Let’s assume that from January 1 to December 31, 2016, the following transactions took place on account 51:

Operation	Corresponding account	Amount, rub.
Received money from buyers for goods (including VAT 18%)	K 62.1	236000
Money was transferred to suppliers for goods (including VAT 18%)	D 60.1	118000
Money received from the sale of the OS (including VAT 18%)	K 62.1	59000
Salary transferred	D 70	50000
Personal income tax listed	D 68.1	8000
Contributions transferred	D 69	15000
VAT transferred	D 68.2	10000
Income tax transferred	D 68.4	7000
Credit received	K 66	1000000
Loan interest transferred	D 66	50000
Credit returned	D 66	1000000
Money received from the sale own bill	K 66	250000
Money was transferred for the purchase of intangible assets (excluding VAT)	D 60.1	100000
The borrower repaid the loan	K 58-3	150000

Then an example of a completed calculation will look like this:

You can also see another example of filling out a cash flow statement for 2016:

Relationship between balance sheet and report

Some indicators of the cash flow statement for 2016 must be linked, that is, they must coincide with the indicators Balance Sheet for 2016. We will explain the relationship in the table so that you can check the sections of your OODS. Tax inspectorates Special programs are used to check and compare the report.

Balance sheet		Cash flow statement
II. Current assets
line 1250 “Cash and cash equivalents”	column “At the end of the reporting period”	line 4500 “Balance of cash and cash equivalents at the end of the reporting period”, column “For the reporting period”
	column “As of December 31 previous year»	line 4450 “Balance of cash and cash equivalents at the beginning of the reporting period”, column “For the reporting period” is equal to line 4500 “Balance of cash and cash equivalents at the end of the reporting period”, column “For the previous year”

The cash flow report contains information about how much money was received into the current account of a business entity, where it was used, and what its equivalent was. national currency was recorded at the beginning and end of the time period interpreted as the reporting period. The document displays information about the state of the enterprise’s finances, formed by articles in which current and investment activities are interpreted.

Drawing up reports

general information

Reporting documentation showing the direction of movement of financial flows is filled out in tabular form containing several sections, in each of which the business entity enters information about the receipt of money and payments made.

The document is one of the main accounting materials, revealing the direction and essence of the entire flow, with the help of which you can clearly get an idea of ​​what sources of funds were relevant in the reporting period, and where they were redirected and spent. Information from the report can be used by the owners of the company, its creditors and investors to assess the financial stability of the organization, the level of its solvency, as well as prospects for development and promotion.

Cash flows of a business entity

The information obtained from the document can be used by the owners of a business entity to assess the rationality of the distribution of company funds and to adjust the policy for the distribution and use of profits. A prerequisite for issuing a loan credit institution, is the provision of reporting by the potential borrower. According to her, the lender can assess the financial status of the applicant for a fee cash assistance, and, depending on its interpretation, determine the optimal conditions for cooperation that would be maximally protected from risks.

Characteristics of cash flows from investment activities

Investors, having studied the reporting document, are able to accurately determine the direction in which the company spends money. Based on the data provided, they can predict the expected return on investment in the project.

Legislative regulation

Business entities must develop and approve their own reporting form with internal administrative documentation. At the same time, they can be guided by the legislative proposal reflected in the Order of the Ministry of Finance, which regulates the forms of financial statements. As defining indicators entrepreneurial activity Instead of the general cash flow proposed in the regulations, financial receipts divided into categories may be accepted.

In the regulatory legal act that defines the procedure for drawing up and submitting reports with the accounting data displayed in it, the documentation on the movement of finances must include information recorded on cash, settlement and foreign currency accounts. Separately, flows generated by deposits and transfers are taken into account.

Reporting methods

The cash flow statement can be prepared using the direct and indirect methods. The law does not directly indicate in what situations to use one or another option, so the employer has the right to choose it independently.

Characteristics of cash flows from financial transactions

With the direct method, only those directions of movement that were relevant for the reporting period are indicated. At indirect method, all figures are determined by calculation by adjusting the profit indicator in relation to the parameters of changes in items belonging to the non-monetary category.