Small businesses can submit reports using simplified forms. They are given in Appendix N 5 to the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n.

The main criteria for classifying firms as small businesses are the number of employees and the firm's revenue over the past two years. The number of employees should not exceed 100 people per year, and revenue - 400 million per year (clause 1, article 4 of the Federal Law of July 24, 2007 N 209-FZ).

Thus, small businesses can submit financial statements in a simplified manner, namely:

The procedure for filling out the balance sheet in a simplified form

You need to start filling out the balance from the heading part, the so-called header. It indicates all the same data as in the usual form: the name of the company, type of activity, legal form or form of ownership. You can also draw up a simplified balance sheet in thousands or millions of rubles.

In the simplified form of the balance sheet, there are significantly fewer sections and indicators than in the standard form: five indicators in the asset and six in the liability. Their values are to be quoted for the three years as at 31 December.

The first indicator in the asset of the simplified balance sheet is line 1150 "Material fixed assets". This line of the balance sheet indicates information on the residual value of fixed assets, as well as data on unfinished capital investments in fixed assets.

The next line "Intangible, financial and other non-current assets" reflects information on intangible assets, research and development results, exploration assets, profitable investments in material values, deferred tax assets and other non-current assets. This line can combine information from seven regular balance lines at once: 1110, 1120, 1130, 1140, 1160, 1180 and 1190.

Please note: in the enlarged lines of the balance sheet, you must put the code of the indicator that has the largest share in the composition of this indicator (clause 5 of the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n).

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

How to fill in each of the lines of the simplified balance sheet is written in the section on the regular balance sheet, so hereinafter we will not re-examine the filling in of these lines.

The next two lines: "Inventory", "Cash and cash equivalents" and the name and line codes correspond to lines 1210 and 1250 of the standard balance.

Next is the line "Financial and other current assets". It is designed to provide information about current assets except for inventories, cash and cash equivalents. It reflects the receivables of buyers, the amount of VAT on acquired values, cash and short-term financial investments (with a maturity not exceeding 12 months), as well as other current assets of the company.

Depending on the materiality of the indicator, this line can be assigned one of the codes: 1220 "VAT on acquired valuables", 1230 "Accounts receivable", 1240 "Financial investments (excluding cash equivalents)", 1260 "Other current assets".

In the last line of the balance sheet asset - 1600 "Balance" - the total amount of all items of the balance sheet asset is entered.

The liability of the simplified balance sheet consists of six lines. The first line "Capital and reserves" indicates the aggregate data reflected in sec. III "Capital and reserves" of the usual form of balance sheet.

The next two lines reflect information about long-term obligations. Line 1410 "Long-term borrowed funds"indicate information about loans and borrowings with a maturity exceeding 12 months.

In the last line of the liability balance 1700 "Balance" indicate the sum of all articles of the liability.

If your company needs to explain some indicators of the balance sheet and income statement, then they also need to make explanations. They need to bring only the most important information, without which it is impossible to evaluate financial condition your company. As the financiers pointed out in the Information "Accounting statements of small businesses", it is advisable to indicate in the explanations, for example:

Accounting policy provisions that are necessary to explain the procedure for the formation of balance sheet indicators and the income statement (what method of accounting for income and expenses the company uses; whether deferred income tax is taken into account along with the current one, the facts of a prospective change in accounting policy or prospective recalculation when correcting material errors and so on.);

Data on significant facts of economic life that are not disclosed by the indicators of the balance sheet and the income statement. This may be information on significant transactions with owners (founders), such as the accrual and payment of dividends, contributions to authorized capital, etc.

Please note: small companies are entitled, as before, to submit accounting (financial) statements in the usual forms. In this case, you must comply General requirements to the financial statements, which are established by PBU 4/99 "Accounting statements of the organization".

Submission of simplified reporting forms is a right, not an obligation of firms. It is better to fix your decision in the accounting accounting policy.

Example. Completing the balance sheet

LLC, registered in 2015, applies a simplified taxation system. The indicators of accounting registers as of December 31, 2015 are shown in the table.

Table

Balances (Kt - credit, Dt - debit) on accounts
accounting as of December 31, 2015

	Amount, rub.		Amount, rub.

Based on the available data, the accountant compiled balance sheet for 2015 in a simplified form:

Since the company was registered in 2015, the last two columns of each balance sheet form have dashes instead of indicators.

We will give explanations on filling in the balance lines.

Assets

Index lines 1110 The accountant defined "intangible assets" as follows: the credit balance of the account is subtracted from the debit balance of the account.

In total, we get 96,660 rubles. (100,000 rubles - 3340 rubles). All values in the balance sheet are in whole thousands, so 97 is written in line 1110.

Index lines 1150"Fixed assets" is defined as: debit account balance - account credit balance. The result is 579,960 rubles. (600,000 rubles - 20,040 rubles). The balance sheet is 580.

IN line 1170"Financial investments" entered the debit balance of the account - 150 thousand rubles. (that is, it is considered that all investments are long-term).

The result for the summary line 1100: 827 thousand rubles. (97 thousand rubles (line 1110) + 580 thousand rubles (line 1150) + 150 thousand rubles (line 1170)).

Now it's the turn of current assets. The value of line 1210 "Stocks" is defined as: account debit balance + account debit balance. The result is 107 thousand rubles. (17 thousand rubles + 90 thousand rubles).

Index lines 1220"Value added tax on acquired valuables" is equal to the debit balance of the account, so the accountant added 6 thousand rubles to the balance sheet.

Index lines 1250"Cash and cash equivalents" is found by adding the debit balance of the account and the debit balance of the account. The result is 265 thousand rubles. (15 thousand rubles + 250 thousand rubles). The line contains 265.

Total for the summary line 1200: 378 thousand rubles (107 thousand rubles (line 1210) + 6 thousand rubles (line 1220) + 265 thousand rubles (line 1250)).

According to the final line 1600 the sum of the indicators of lines 1100 and 1200 is shown. That is, 1205 thousand rubles. (827 thousand rubles + 378 thousand rubles).

The rest of the lines in column 4 have dashes.

Thus, in a simplified balance sheet:

The cost of fixed assets in the amount of 580 thousand rubles. the accountant reflected under the article "Tangible non-current assets". The line code is 1150.

Intangible assets (97 thousand rubles) are shown in the line "Intangible, financial and other non-current assets". This also includes financial investments (the accountant considered that they are all long-term) in the amount of 150 thousand rubles. The final indicator of the line is 247 thousand rubles. (97 thousand rubles + 150 thousand rubles). Because the specific gravity financial investments in the indicator more than the share of intangible assets, line code 1170 is set (for the indicator "Financial investments").

The line "Stocks" contains the same indicator that the accountant calculated for general form balance, since the rules for calculating and filling out this line are the same. That is, this line reflects 107 thousand rubles. And the code is 1210.

The line "Cash and cash equivalents" includes only cash in the amount of RUB 265 thousand. Line code - 1250.

Of the current assets that were not reflected in the above lines of the balance sheet, there was a value added tax, so the accountant put down its amount (6 thousand rubles) in the line "Financial and other current assets" (line code - 1260).

The total indicator of the asset section (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1250 and 1260.

Passive

And now the passive balance. authorized and reserve capital, as well as retained earnings are reflected in one line "Capital and reserves". The line amount is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is set according to the indicator that has the largest share in the composition of the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

account credit balance + account credit balance + account credit balance + account credit balance . The result is 995 thousand rubles. (150 thousand rubles + 506 thousand rubles + 89 thousand rubles + 250 thousand rubles).

In the remaining lines of column 3 of the liability, dashes are placed, since there are no indicators to fill in. In column 2, it is permissible to do the same. Or you can specify the code corresponding to the indicator, which is what the accountant did.

The total indicator of the liability section (line 1700) is equal to the sum of lines 1370 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1205 thousand rubles. The balance has converged - it means that the form can be considered filled out correctly.

Simplified version of financial statements for small businesses, it was developed in accordance with the principles of accounting regulation, regulated by the Federal Law No. 402-FZ “On Accounting”. In particular, they include the simplification of accounting methods and the content of accounting forms for small businesses.

It can be stated that for last years in Russia there have been significant changes in the structure and content of forms of accounting financial statements. They are associated with changes in the balance sheet items, income statement, cash flow statement, and separate explanations to them. One of the innovations in 2012 is the change in the forms of accounting for small businesses. At the same time, on medium business new simplified reporting forms do not apply. Tables 1 and 2 present the forms of the balance sheet and income statement recommended by the Ministry of Finance of the Russian Federation for small businesses.

Table 1. The form of the balance sheet for small businesses, thousand rubles.

Index	Code	As of 31.12.2012	As of 31.12.2011
Assets
	1150	2 029	2 182
Intangible, financial and other non-current assets	1110	130	134
Stocks	1210	7 549	8 455
	1250	2 952	2 45
	1230	910	356
Balance	1600	13 570	13 586
Passive
Capital and reserves	1300	9 120	8 500
Long-term borrowings	1410	-	-
Other long-term liabilities	1450	-	-
Short-term borrowings	1510	2 056	2 589
Accounts payable	1520	2 394	2 497
Other current liabilities	1550	-	-
Balance	1700	13 570	13 586

Table 2. The form of the report on financial results for small businesses, thousand rubles.

Index	Code	2012	2011
Revenue	2110	19 200	17 292
Costs for ordinary activities	2120*	-14 568	-16 121
Percentage to be paid	2330	-110	(-)
Other income	2340	258	2 130
other expenses	2350	-1 925	-944
Income taxes (revenues)	2410	-571	-471
Net profit(lesion)	2400	2 284	1 886

*The line code is indicated for the indicator that has the largest share in the composition of the aggregated indicator.

Analysis of table No. 1 shows that in the new balance sheet form for small businesses there are no typical sections of assets and liabilities, indicators are not separated accounts receivable, intangible assets, capital and financial investments. The statement of financial results (see table 2) does not include commercial and management expenses, gross profit, interim results of profit (loss) from sales, profit (loss) before tax, reference information on individual income and expenses, the cumulative financial result of the period, etc.

Upon careful reading normative document associated with the formation of financial statements, attention should be paid to the fact that if the preparation of financial statements reveals insufficient data for the formation full view on the financial position, financial performance of the company and changes in its financial position, then relevant additional indicators and explanations are included in the financial statements.

Since only two main forms are included in the financial statements of small businesses, for the analysis of income, expenses and profits of these organizations, it can be recommended to present the relevant indicators for three years in the statement of financial results: reporting, previous and previous, as in the balance sheet. According to the statement of financial results (see table 2), the formation of net profit can be represented as:

Revenue (line 2110) - Expenses for ordinary activities (line 2120) = Profit (loss) from ordinary activities
Profit (loss) from ordinary activities + Interest payable (line 2330) + Other income (line 2340) - Other expenses (line 2350) = Profit (loss) before tax
Profit (loss) before tax - Income taxes (line 2410) = Net profit (loss) (line 2400)

Comparison of aggregated indicators given in a simplified form of the balance sheet of a small enterprise with indicators of the generally accepted form for asset items are shown in table 3.

Table 3 Formation of asset indicators of the balance sheet of a small enterprise

Article in the asset of the balance sheet of a simplified form	Account balances that are accounted for under this item	Corresponding asset item of the balance sheet of the generally accepted form	Line code
Tangible non-current assets	Account 08 (according to the relevant sub-accounts) + Account 01 + Account 03 - Account 02	fixed assets	1150
		Capital investments in progress	1155
		Profitable investments in material values	1160
		Tangible Exploration Assets	1140
Intangible, financial and other non-current assets	Account 08 (for the relevant sub-accounts) + Account 04 - Account 05 + Account 58 + Account 55, sub-account "Deposit accounts" - Account 59 + Account 09 (if applicable), etc.	Intangible assets	1110
		Research and development results	1120
		Intangible search assets	1130
		Financial investments	1170
		Deferred tax assets	1180
		Other noncurrent assets	1190
Stocks	Sc.10 + Sc.11 + Sc.15 +/- Sc.16 + Sc.20 + Sc.21 + Sc.23 + Sc.28 + Sc.29 + Sc.41 - Sc.42 + Sc.43 - Score 14 + Score 44 + Score 45 + Score 97	Stocks	1210
Cash and cash equivalents	Sc.50 + Sc.51 + Sc.52 + Sc.55 (except for term deposits) + Sc.57	Cash and cash equivalents	1250
Financial and other current assets	Sch.58 + Sch.55, sub-account " Deposits» - Account 59 + Account 19 + debit Account 60, 62, 68, 69, 70, 71, 73, 75, 76 - Account 63	Accounts receivable	1230
		Financial investments (excluding cash equivalents)	1240
		Other current assets	1260

In the liabilities side of the balance sheet, the aggregated indicators generally correspond to the final sections of the balance sheet with a highlight accounts payable and summarizing indicators of own and borrowed capital. If in the financial statements certain categories organizations, aggregated indicators are included that include several indicators (without their details), the line code is indicated for the indicator that has the largest share in the composition of the aggregated indicator.

When filling out financial statements in a simplified form, it is necessary to take into account the conditions for recognition and classification of the relevant accounting objects, their economic essence. The working plan of accounts of accounting organizations is approved as part of the accounting policy along with reporting forms, accounting form, organization system internal control, methods and options for accounting for the facts of economic life, the procedure for document circulation and the taxation regime. The information presented in the financial statements must meet the requirements of completeness, reliability, comparability, materiality, neutrality, objectivity, consistency.

The completeness and reliability of the reporting indicators of small enterprises is influenced by a number of factors:

irregular accounting records, if accounting is maintained by an outside specialist who is not on the staff of the organization;
the impossibility of separating responsibilities and powers in various areas of accounting and tax accounting if the organization has one or two accountants;
the use of one or two computers with a simplified accounting program, which allows you to enter transactions into the system retroactively or carry out transactions that are not approved in the prescribed manner, etc.

In this regard, the requirements of the new Law No. 402-FZ on the creation of an effective internal control system in each organization, thanks to which undesirable risks of business development and distortion of accounting (financial) statements are prevented, are relevant.

The need to improve the control and analysis of the activities of small enterprises is confirmed by the presence of various kinds of research by modern economists. In the literature on the analysis of the financial condition of enterprises, a distinction is made between the assessment of solvency and financial stability. The concepts of identifying the stages of the life cycles of an enterprise are presented in the works N.P. Lyubushina, L.E. Basovsky, I.A. Blanca et al. Methods of analysis and control over the activities of small business entities based on grouped stages life cycle enterprise, allows you to develop plans for the development of the organization for the long and short term, to identify the main areas that require special attention from the side of management, i.e. internal users accounting and economic information.

Indicators of the financial and economic activities of a small enterprise may be of interest not only to internal users (owners and managers), but also to external users - creditors, potential investors, suppliers and contractors, credit organizations, etc. These organizations are mainly interested in the issue of solvency this enterprise and his business activity. Assessment of the financial condition and solvency of a small enterprise is carried out, as a rule, on the basis of financial statements.

Financial condition refers to the ability of an organization to finance its activities. To develop in the conditions market economy and to prevent bankruptcy, you need to know how to manage finances, what should be the capital structure in terms of composition and sources of education, what proportion should be occupied by own funds, and which should be borrowed. The overall financial condition of a small business can be assessed based on the following indicators:

structure and dynamics of assets and funding sources;
liquidity and solvency;
financial stability;
financial results activities.

Consider what information can be extracted from the reporting that is currently recommended for small businesses.

Analysis of the structure and dynamics of property and sources of financing

Assessment of the structure and dynamics of property (assets) gives an idea of the ratio of the main and working capital, the share of stocks in current assets, as well as changes in their value for the analyzed period.

The structure and dynamics of funding sources (liabilities) shows the share of own, borrowed and borrowed funds, as well as their change over the analyzed period, which is a well-known method of analyzing financial statements.

However this information is not of particular importance in assessing the activities of a small enterprise. Authorized capital small business is usually small. My current activities they do it mainly through own funds and accounts payable. Trade and purchasing activities and settlement operations, as a rule, are carried out on the terms of prepayment or by obtaining a commercial (commodity) loan. Therefore very an important factor is to maintain liquidity and solvency, which characterize the ability of the enterprise in a timely manner and in in full make payments on current liabilities.

Calculation of liquidity and solvency ratios

The concept of “insolvency of an organization” is associated with the assessment of solvency, in the assessment of which two criteria are used: insufficiency of property to pay debts and inability of debtors to pay. The degree of solvency for current liabilities Ktl is defined as the ratio of current borrowings (short-term liabilities) to the average monthly gross proceeds. However, according to the income statement, we can only get the net revenue indicator (see table 3).

The liquidity of an asset is understood as its ability to be transformed into cash. The shorter the period of possible transformation into cash, the higher the liquidity of assets. The liquidity of an enterprise means that the enterprise has current assets in an amount sufficient to repay current liabilities. To assess the level of liquidity, we calculate indicators of absolute, critical and current liquidity.

Current solvency ratio (Ктп) = (P1+P2)/(N/T)

Coefficient absolute liquidity(Ka) \u003d A1 / (P1 + P2)

Critical liquidity ratio (Cl) = (А1+А2)/(P1+P2)

Current liquidity ratio (Ktl) = (А1+А2+А3)/(P1+P2)
Where, P1 - accounts payable; P2 - short-term borrowed funds; N - revenue; T is the number of months in the period under review; A1 - cash, cash equivalents; A2 - financial investments, receivables and other current assets; A3 - stocks.

Calculation by balance lines:

Ktp \u003d (str. 1510 + str. 1520) / (str. 2110 / 12 months)
Ka = str.1250 / (str.1510+str.1520+str.1550)
Cl = (str.1250+str.1230) / (str.1510+str.1520+str.1550)
Ktl = (str.1250+str.1230+str.1210) / (str.1510+str.1520+str.1550)

As a result, we get the following values:

Ctp: 2011 - 3.5; 2012 - 2.8
Ka: 2011 - 0.5; 2012 - 0.7
Cl: 2011 - 0.6; 2012 - 0.9
Ktl 2011 - 2.2; 2012 - 2.6

On the basis of the calculated indicators, it is possible to draw a conclusion about the liquidity of the funds of the analyzed enterprise and its solvency for the reporting year.

The absolute liquidity ratio (Ka) characterizes the extent to which current liabilities are covered by cash and cash equivalents for reporting date. A value of 0.2-0.5 or more is considered normative.

The critical liquidity ratio (CL) characterizes the degree of coverage of current liabilities of the most liquid assets and expected returns from customers. The recommended indicator value is greater than or equal to 1.0.

The current liquidity ratio (Ktl) characterizes the degree of coverage of current liabilities by working capital and the ratio 2/1 is considered optimal.

However, the balance sheet reflects the state of current assets and current liabilities at the end of the month, and subsequently the situation may change significantly. These may be problems with delayed payments from buyers and customers, the appearance of any financial difficulties. Credit organizations to assess solvency, statements from the current account for the analyzed period are usually used, analyzing the cash flow on the settlement accounts of the organization.

Calculation of coefficients characterizing financial stability

The following can be used to assess financial sustainability. relative performance characterizing the state working capital, the structure of funding sources, financial independence enterprises:

Name	Recommended value	Formula
The coefficient of security of current assets with own working capital (Kss)	greater than or equal to 1.0	Kss = SOS / OA, SOS = Capital and reserves - Non-current assets;
Security ratio inventories own working capital (KMZ)	from 0.6 to 0.8	Kmz \u003d SOS / Z
Equity maneuverability ratio (Kmsk)	0,5	Kmsk = SOS/CR
Long-term borrowing ratio (Kdz)	less than or equal to 1.0	Kdz = Long-term borrowed funds / Own funds
Autonomy coefficient (Ka)	greater than or equal to 0.5	Ka \u003d SK / WB
Financial activity ratio (shoulder of financial leverage) (Kfa)		Kfa \u003d (DZS + KZS) / KR
Financial stability ratio (share long-term sources financing in assets) (CFU)	from 0.5 to 0.7	Kfu \u003d (KR + DZS) / WB
where, SOS - own working capital; OA - current assets; З - stocks; CR - capital and reserves; SC - equity; VB - balance currency ( total cost funding sources); DZS - long-term borrowed funds; GLC - short-term borrowings

Let us summarize the procedure for calculating the considered coefficients according to the corresponding codes of the balance sheet lines:

Kss = (str.1300-(str.1150+str.1110)) / (str.1210+str.1250+str.1230)
Kmz \u003d (str. 1300-(str. 1150 + str. 1110)) / str. 1210
Kmsk \u003d (p. 1300-(p. 1150 + p. 1110)) / p. 1300
Kdz = str.1400 / str.1300
Ka = str.1300 / str.1700
Kfa = (str.1410+str.1510) / str.1300
Kfu = (str.1300+str.1410) / str.1700

Using these financial stability indicators in analytical practice, it must be borne in mind that they reflect the financial condition as of a past date. Therefore, it is advisable to consider them in dynamics for several reporting periods, which will indicate a certain constancy in the activities of the enterprise. In addition, the recommended values of these coefficients are conditional and depend on the characteristics of financial and economic activities, on internal and external economic factors.

Analysis of financial performance

The financial condition of a small enterprise is also characterized by financial performance. Based on the report on financial results, the dynamics of income and expenses, the net profit of the enterprise is estimated. Profitability indicators characterize the profit per unit of resources expended. Based on simplified reporting forms for a small business, the following indicators can be assessed:

Profitability of ordinary activities (Crob) = (Revenue - Expenses for ordinary activities) / Expenses for ordinary activities

Profitability of all activities of a small enterprise (Kro) \u003d Net profit / (Expenses for ordinary activities + Other expenses)

Marginal profitability (Krp) \u003d Net profit / Costs for ordinary species activities

Return on total assets based on net profit (Ksa) = Net profit / average value total assets

Profitability of working capital on net profit (Kos) = Net profit / Average value of working capital for the period

If it is possible to compare these indicators with similar average indicators in a certain field of activity, then we can judge the degree of efficiency of the case in the analyzed enterprise, which is important for its financial stability and solvency.

The indicators of business activity testify to the business activity and success of the business. The most obvious of them are the periods of turnover of receivables and payables. Indeed, in certain economic conditions, in which all enterprises operate, certain average indicators are added up (for example, the terms for granting a commercial loan). Based on the new reporting forms, it is possible to calculate only accounts payable turnover indicators (Kobk), since deferred cash receipts from buyers (accounts receivable) are not shown in the balance sheet, i.e.:

Kobk = Sales revenue / Average accounts payable for the period

Since the financial position of an organization is characterized by assets, liabilities and capital, it is quite clear that these reporting indicators need to be structured for the information needs of interested users, as well as indicators of income, expenses and financial results.

Summarizing the above, we can conclude that small businesses, when preparing financial statements in 2013, independently determine the form of these statements (in a simplified or full version) and decide at their discretion which items of the balance sheet and income statement need to be detailed, what explanations the most significant performance indicators should be given in annexes to the main reporting forms (in tabular or text form).

In turn, the optimal structuring of reporting information will allow all groups of interested users to take objective economic decisions in relation to the analyzed organization. As for the possibilities of analyzing simplified forms of financial statements, the directions and methods for calculating the most important economic indicators covered in sufficient detail in the specialized literature.

Bibliography:

Kovalev V.V. Introduction to financial management. M.: Finance and statistics, 2006.
Lyubushin N.P. Economic analysis: Proc. for stud. universities. 3rd ed., revised. and additional M.: UNITY-DANA, 2010.
tax code RF (Chapter 26.2 as amended on June 25, 2012 No. 94-FZ).
On accounting: Federal Law No. 402-FZ dated December 6, 2011.
About the implementation international standards financial statements and Interpretations of IFRS in the territory of the Russian Federation: Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n IFRS (IAS) 1.
On the marginal values of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses: Decree of the Government of the Russian Federation of July 22, 2008 No. 556.
On the development of small and medium-sized businesses in Russian Federation: Federal Law No. 209-FZ of July 24, 2007 (as amended on December 6, 2011).
On the forms of financial statements of organizations: Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of Russia dated October 5, 2011 No. 124n, dated August 17, 2012 No. 113n, dated December 4, 2012 No. 154n).
On approval of the Regulations on accounting"Accounting statements of the organization" (PBU 4/99): Order of the Ministry of Finance of Russia dated 07/06/1999 No. 43n.
Trubnikova L.S. Development of a system for monitoring and analyzing the activities of small business entities // Economic analysis: theory and practice. 2011. No. 25.

The article is published based on the materials of the journal "Economic Analysis: Theory and Practice" 26/2013

Accounting financial statements of small businesses 2017. Form for KND 0710096 (form)

At the same time, when preparing simplified financial statements in 2018, small enterprises are guided by the following approach:

in the balance sheet, income statement, income statement intended use funds, indicators are included only for groups of articles (without detailing indicators for articles);
in the appendices to the balance sheet, income statement, report on the intended use of funds, only the most important information is provided, without knowledge of which an assessment is impossible financial position organization or financial results of its activities.

Simplified reporting forms

Simplified forms of the balance sheet, income statement, report on the targeted use of funds for small businesses 2017-2018 were approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

When to submit simplified reporting

Features in terms of submission of annual financial statements for small businesses are not provided by law. Like all organizations, no later than March 31, they are required to submit annual reporting according to your location:

V tax office(clause 5 clause 1 article 23 of the Tax Code of the Russian Federation);
territorial body of statistics (Article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

If March 31 coincides with a day off, reports can be submitted no later than the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

For 2016, small enterprises were required to submit annual reports no later than March 31, 2017.

For 2017, small enterprises must submit annual financial statements no later than 04/02/2018.

Simplified financial statements: who delivers

Compilation of simplified financial statements is a kind of relief that is not available to everyone. Accountants periodically have questions about simplified financial statements, who submits them and under what conditions. However, in order to answer the question of who submits simplified financial statements, or rather, who has the right to submit simplified financial statements, it is necessary to determine who generally has the right to simplified accounting. And the connection here is direct: to whom you can submit simplified financial statements, they can also keep simplified accounting. But this does not mean that if you have the right to keep simplified accounting, you must keep it and are required to submit only simplified financial statements. You can still maintain full accounting records and, accordingly, submit a complete set of financial statements. And even if you use simplified accounting, no one can forbid you to submit the entire set of financial statements.

Which organizations submit simplified financial statements?

Maintain simplified accounting and prepare financial statements in a simplified format in 2018, the persons listed in Part 4 of Art. 6 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting":

non-profit organizations;
organization "Skolkovo".

Those business entities that are not entitled to keep simplified accounting are indicated in. These include:

organizations, financial statements which is subject to mandatory audit;
housing and housing-construction cooperatives;
credit consumer cooperatives;
microfinance organizations;
organizations public sector;
political parties, their regional offices or other structural units;
bar associations;
law firms;
lawyer consulting;
bar and notary chambers;
non-profit organizations included in the register of foreign agents.

The above list in relation to the simplified financial statements 2017-2018 (who can submit it, and who is not granted such a right) is closed. In this case, you need to be guided by Part 4, taking into account the requirements of Part 5 of Art. 6 of the Federal Law of December 6, 2011 No. 402-FZ. This means that it is impossible to answer in the affirmative to the question of whether an NCO can submit simplified financial statements, guided only by Part 4 of Art. 6 of the Federal Law of December 6, 2011 No. 402-FZ, which states that non-profit organizations are among those who submit simplified accounting reports. In particular, it is necessary to check whether such an NPO belongs to non-profit organizations included in the register of NPOs performing the functions of a foreign agent. If it does, then it is impossible to keep simplified accounting for such an organization.

Can a pawnshop submit simplified financial statements? Here you only need to know whether such an organization belongs to small businesses. After all, a direct ban on simplified reporting in relation to pawnshops in federal law dated 06.12.2011 No. 402-FZ no.

Simplified accounting and reporting are not related to taxation. It can be conducted by firms both on the USNO and on other modes, including the general one. This opportunity is provided to small businesses, non-profit organizations (except for foreign agents) and Skolkovo participants. In the article, we will answer the question of whether it is necessary to hand over the balance sheet of an LLC under the simplified tax system in 2019, as well as individual entrepreneurs and NGOs.

Requirements to legal entities stricter on simplified terms: among other things, the value of their depreciable fixed assets on the balance sheet cannot exceed 100 million rubles.

The balance sheet for an LLC on the simplified tax system for 2019 can be drawn up according to the simplified scheme provided for by Federal Law No. 402 and Order of the Ministry of Finance dated 02.07.2010 No. 66n. However, the reporting details are left to the discretion of the LLC: full and short options are acceptable. What is the balance of the LLC on the simplified tax system? Read about it below.

Annual form for individual entrepreneurs and LLCs on the simplified tax system: what balance to hand over for 2019

A regular 3 page report with multiple attachments, or a simplified 2 page report with explanations if needed (eg in case of losses)? Depending on the types of activities of the organization and the accounting accounts used by it: if rare accounts are used that are not in the short form of the report, then it is better to use the full version. For firms engaged in such common activities as trade, transportation or construction, a light version of the form reflects the results financial activities full enough.

Do I need to report an individual entrepreneur on a simplified basis? Not necessarily, but if you wish, you can draw up reports in any form based on the data of the income (and expenses) ledger.

Is it possible for NGOs to report in a simplified way? Yes, instead of a report on financial results, NGOs fill out a simplified report on the use of earmarked funds. The light version is much shorter. You can see how to correctly fill out the balance sheet of NCOs on the USNO in the example (Fig. 1).

How to make a simplified balance sheet for the simplified tax system for 2019: form and recommendations

First you need to close the accounting reporting period. To balance the balance, on December 31 of the reporting year, accounts 90, 91 and 99 are closed - this is called reformation. For a simplified balance sheet under the USN 2019, this procedure is the same as for a regular one. The required postings are presented in the table, an example of filling out the income statement based on these postings is in fig. 2. For such entities, sub-accounts for value added tax and excises are irrelevant (90-3, 90-4, 91-3).

Table. Postings in the Reformation.

Simplified financial statements: an example of filling out

Rice. 1. Sample 2019 income statement

Before compiling a balance sheet under the simplified tax system in 2019, download the form - for example, in the appendix to the article. Data in the forms can be entered manually, on a computer or automatically through an accounting program.

The balance sheet under the simplified tax system for 2019 had to be handed in on March 31. Since this is a day off in 2019 - Sunday, it will need to be handed in before 04/01/2019. Companies do not report on a simplified basis quarterly, and in the full version, the balance sheet is submitted only for the year.

It is necessary to provide financial statements to the Federal Tax Service and Rosstat (along with the statistical one). For some organizations, accounting data is public, for example for NGOs, and they are required to be published in a printed publication. However, this requirement does not apply to most conventional organizations.

Step-by-step filling of the balance sheet under the simplified tax system for 2019

The information on the first two pages of the new financial statements for 2019 should contain all information about the organization and summary accounting data.

Rice. 2. "Descriptive" pages of financial statements.

Compiling a balance sheet under the simplified tax system for 2019 implies only 5 types of assets and 8 types of liabilities (Fig. 1). Passive accounts have been detailed, compared to the previous form. Two added items - "targeted funds" and "fund of real estate and especially valuable movable property» - are necessary for detailing the assets of the organization. They need to indicate data on the target funds aimed at overhaul, modernization of fixed assets or innovation. In addition, many organizations will be required to reflect the value of real estate or Vehicle on balance.

Please note: the line code corresponds to the account that has the largest share for it. For example, an enterprise has intangible assets worth 100 thousand rubles. (code 1110) and financial investments for 50 thousand rubles. (code 1170). In the report, in the line "Intangible, financial and other non-current assets" the code 1110 will be indicated, but total amount- 150 thousand rubles. on both accounts.

The company's income is shown in the income statement (Fig. 2). It is filled out along with a simplified balance sheet in 2019, it is also known as form 2, a profit and loss statement.

A sample of the finished balance sheet under the simplified tax system in 2019

Simplified financial statements of a profitable company for 2019 (full set, thousand rubles).

Financial statements of a loss-making firm (USN "income minus expenses"). An example of filling out a balance sheet with the simplified tax system "income minus expenses" (form 2) with a loss is slightly different from the "profitable" option. There are no differences in the balance sheet of LLC under the simplified tax system for 2019.

Be prepared to provide explanations for losses tax inspectors. Can be issued immediately explanatory note about their causes. Enterprises and individual entrepreneurs using the simplified regime are not required to compile it according to full program. Losses can be explained by the write-off of overdue receivables, etc. The tax authorities can also clarify your intentions to correct the situation.

We remind you that an organization can switch to simplified taxation by sending a notification about this to the Tax Office. A sample of filling out a notification on the transition to the simplified tax system from 2019 for individual entrepreneurs, given in an article on our portal, will help you do this.

A simplified form of the balance sheet has been developed relatively recently. Until 2013, such variants of documents were not used. Not all companies can submit reports in a simplified form. This option is available only for small businesses.

The form is much more convenient than the standard one. Compared to the classic version, a simplified balance sheet involves entering less data, which speeds up its preparation.

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The state does not oblige firms that have the ability to use a simplified form of a document to use a type of paper. The choice of the appropriate option depends on the opinion of the company's management. When the company has given preference to one of the forms of the document, the fact must be in without fail reflected in the company's accounting policies.

Correct filling of the form is the key to successful document exchange. When filling out the paper, you need to take into account a number of rules. Documents drawn up with errors may be invalidated. The analysis of relevant information on the topic will help to identify the main nuances.

Who must submit

Before proceeding to the study of the form, you need to find out who delivers the balance sheet.

According to the established rules, the following can work in a simplified form:

small businesses;
firms participating in the Skolkovo project;
non-profit organizations.

In order for an enterprise to be classified as a small business, it must meet a number of requirements.

Firms can use the simplified form of the balance sheet:

the average number of employees in which does not exceed 100 people;
company income from commercial activities does not exceed 800,000 rubles;
which correspond to other grounds enshrined in Article 4 of the Federal Law No. 209.

It should be remembered that organizations that have reporting requirements cannot fill out the form and submit a balance sheet in a simplified form. MFOs, building and housing cooperatives, lawyers' and notaries' offices, and a number of other institutions also fall under the ban.

Rules for working with the form

The simplified form of the balance sheet provides for 3 separate columns in which data for the reporting period and 2 previous ones are entered. As a result, employees of the inspection bodies can compare the performance of the organization immediately for 3 years. This is very convenient and allows you to qualitatively evaluate the functioning of the company. Reporting to have knd 0710096.

The composition of any kind of balance sheet includes the assets and liabilities of the company. A document drawn up in a lightweight form is not an exception to the rule.

If you get acquainted with the column Assets, you can get information about all the property of the company. The group includes both tangible things and intangible property. The Liabilities column is designed to record data on the sources of asset formation. An asset is made up of 5 items, and a liability is made up of 6 items.

If you study the filling example, it turns out that the design of a simplified balance sheet begins with entering data in the header of the document. It contains the details of the company or the data of an individual entrepreneur.

In addition, the header contains:

full name of the company;
place of registration of the company or individual entrepreneur.

When filling out the balance sheet for or classical reporting, it is necessary to take into account a number of nuances. The instructions will help you identify them.

The following points must be taken into account:

If there are blank lines in the document, dashes are placed in them.
The report is compiled for a specific time period. If it is planned to submit the balance sheet to the controlling government bodies, the preparation of the document is carried out on the last day of December of the reporting year.
The amounts indicated in the balance sheet may be rounded up to thousands or millions of rubles. If the company has decided to round off, information about this should be present at the top of the document.
If the indicator has a negative value, it must be indicated in brackets.
In addition to the data for reporting year, the balance sheet must contain information about the two previous periods. Information about them is taken from the document that was submitted before.
It is considered that the balance sheet is completed correctly if the amounts of assets and liabilities correspond to each other. The discrepancy indicates the presence of an error and the need to refill the document after a preliminary check.

When filling out the balance sheet, you must exercise maximum care. It should be remembered that penalties are provided for errors in the document.

Information for entering into the balance sheet is taken from the account. However, there may be data on assets and liabilities on paper. Experts advise dividing the indicators and placing them in separate parts of the balance sheet.

The nuances of filling out the document do not change for several years. This feature greatly simplifies the work of accountants.

It should be remembered that the document is considered executed after the signature of the head of the company appears on it. If the preparation of the simplified balance sheet is engaged in individual entrepreneur, he himself leaves a signature on paper.

For the first time, a simplified form of the balance sheet was given on July 2, 2010 in the order of the Ministry of Finance of the Russian Federation No. 66. If you compare the document with the traditional form, it turns out that the modernized version contains fewer lines in the asset and liability. However, this does not mean that some data is not recorded in the balance sheet or is not included in it in full.

It should be remembered that the lines of the document are not always filled out completely. Blank columns may remain if the company does not have any liabilities or assets at the reporting date.

For example, when providing services, a firm can only use leased property. In this situation, the corresponding line of the balance will not be filled.

Composition features

Financial statements must be submitted to 2 state bodies - the Federal Tax Service and statistics at the place of registration.

According to the established rules, reporting should consist of:

balance sheet drawn up in the appropriate form;
report on the results achieved in the field of financial activities;
applications.

You can attach to documents. It can be in both tabular and text form.

Unlike the classic document, simplified reporting includes indicators for groups of articles without detailing. Enterprises that work on and have the right to provide information to government agencies using a type of balance sheet should provide only the most important information on paper, and without knowing which, it will not be possible to assess the financial position of the company and the financial results of its activities.

Small business and barcode

Today, there are options for a simplified balance sheet, on which there is a barcode. This version of the document can be applied in 2020. To fill it out, experts advise using a sample. You can download the finished paper form on the Internet.

Asset and liability in the simplified form of the balance sheet

The main components are information about assets and liabilities. The main part of the paper is allocated for entering information about them. First, information about the assets is fixed. To fill out a document in a simplified form, the entrepreneur will have to enter data in 5 lines.

The information is to be recorded in the following columns:

Tangible non-current assets	The line is intended to indicate the residual value of assets and add expenses for construction in progress.
Intangible, financial and other external current assets	Here the residual value of intangible assets, the debit balance of a number of accounts and balances on deposits are recorded.
Stocks	The line contains information about goods, materials and finished products which remained with the company. In addition, it also provides information on costs in work in progress.
Line 4	The column of the document is intended to reflect information about available cash and cash equivalents.
Financial and other current assets	The line of the document contains data on the amount of short-term debts, financial investments made for a short period, as well as other assets of the company that were not reflected in this section of the report.

Having entered information about the existing assets of the company, the entrepreneur must come to fill in the data on liabilities. The section consists of 6 lines.

It is filled in in the following order:

	The line is intended to indicate credit balances for a number of accounts. In this case, the resulting loss must be given in parentheses.
Long-term borrowings	Here, the entrepreneur must indicate the existing balance of the company's debt for long-term loans and loans. It should be remembered that interest, the term of which at the reporting date is less than 1 year, must be excluded.
Other long-term liabilities	The column is designed to indicate the amount of credit in the balance of a number of accounts.
Short-term borrowings	The line contains information about the balance of account 66, as well as the amount of accrued interest that was not included in the report when fixing information about existing long-term ones.
Accounts payable	The column contains data on the credit balance of a number of accounts for all the obligations of the company relating to the short-term period.
Other current liabilities	The column is intended for entering information that was not included in any of the previous 5 lines. If the data is missing, the column is not filled.

When the entry of information into the document is completed, it is necessary to compare the resulting data of assets and liabilities. If a loss is found in a liability, it is deducted from the amount of liabilities.

Line-by-line filling steps

The simplified reporting form that a micro-enterprise can use does not have sections. Significantly fewer indicators are required to be entered into the document than into standard paper. The entrepreneur must fill 5 positions in the asset and 6 in the liability. Their values are indicated for 3 years.

It is necessary to start filling out the form by entering data in line 1150. It records information about the value of the residual value of fixed assets. In addition, a record of unfinished capital investments into fixed assets.

Then you need to fill in the line "Intangible, financial and other non-current assets". It is needed to reflect data on assets related to the category of foreign current. The graph combined information from 7 lines of the classic balance sheet at once.

It should be remembered that in the enlarged lines of the document, it is necessary to put down the code of the indicator that has the largest share in the data presented. For example, if in the column a larger amount is represented by intangible assets, then code 1110 must be indicated. If the highest percentage represented by the results of research and development, the column indicates the code 1120.

This is followed by the construction of "Reserves" and "Cash". Similar columns are present in the standard balance sheet. "Stocks" and "Cash" correspond to lines 1210 and 1250 of the classic document.

Having finished entering the indicators in the previous section of the paper, the entrepreneur can proceed to filling out the line “Financial and other current assets”. It was designed to provide information about a firm's existing current assets. Note that cash, inventories and cash equivalents are not included in the line. The graph also reflects a number of other indicators.

Depending on which of them has the highest weight in the line, it can be assigned one of the following codes:

1220;
1230;
1240.

The last column of the section of the document is assigned the appointment 1600. It is called "Balance". The line is intended for fixing the total amount of all items of the firm's assets.

To fix the existing liabilities, the entrepreneur must enter data in 6 lines. It is necessary to start filling out by indicating information in the column "Capital and reserves". Here, aggregate information is prescribed, which is displayed in section 3 of the classical form of the balance sheet.

The next 2 lines are intended to reflect information about long-term liabilities. Column 1410 records information about the company's loans and borrowings, the repayment period of which is more than 12 months at the time of the report. Line 1450 specifies all other debentures firms with a maturity of more than 1 year.