Reverse balance sheet description. Turnover balance sheet

The balance sheet for account 90 involves reflecting in tabular form the values of balances at the beginning and at the end date of the reporting period, indicating movements in debit and credit. For this type of account, the analytical type “turnover” is suitable. In them, indicators are systematized only in monetary terms and in the context of analytical accounts.

Balance sheet for account 90

An example of compiling a turnover will require the results of the enterprise’s activities relating to account 90 and systematized for the reporting period in tabular form.

Sales data for 2017 (excluding December):

Account by debit	Loan account	Amount for September, rubles	Amount for October, rubles

Based on the results of the monthly period, subaccount 90 accounts are not closed. But on the last day of each month of the year, the financial result is displayed, reflected by posting D90.9 - K99 (if the company has generated a profit). It is determined by adding up the debit turnover for all subaccounts of account 90 and subtracting from them the amount of credit-type turnover for the same subaccounts.

Check	Balance at the beginning of the month		Movement within a month		Balance at the end of the month
Check	Debit	Credit	Debit	Credit	Debit	Credit




Total 90 count			727 500,00	727 500,00	727 500,00	727 500,00

Checking the “turnover” for correctness of preparation occurs by comparing the amounts of debit and credit. If the values are equal, then the accounting entries were made correctly. Based on the results of the intermediate months, a balance is formed in subaccounts 90 of the account. This balance will be the basis for the opening balance in the next month, that is, the balances of September will become the opening balance for the turnover in October.

Balance sheet for account 90 - example for October 2017:

Check	Balance entering in October		Movement on the account for October		Closing balance in October
Check




Total 90 count	727 500,00	727 500,00	873 000,00	873 000,00	1 600 500,00	1 600 500,00

Accounting data for December 2017:

Debit accounts	Credit accounts	Amount for December, rubles

In December, there are more accounts in the accounting of transactions involving subaccounts 90 than in previous months. The usual set of correspondence is supplemented by records on the closure of all sub-accounts with balances as of the end of December. Accumulated balances are written off to subaccount 90.9, which is closed to account 99 by final posting. Calculation of amounts for subaccounts for write-off on 90.9 at the end of the year:

the amount in subaccount 90.1 is equal to 2,619,000 rubles (December loan turnover 1,018,500 + accumulated credit balance until December 1,600,500);
the amount in subaccount 90.2 is equal to 1,773,090 rubles (December turnover by debit 689,535 + accumulated debit balance until December 1,083,555);
the amount in subaccount 90.3 is equal to 399,510 rubles (December turnover by debit 155,365 + accumulated debit balance until December 244,145).

The turnover sheet for account 90 at the end of December 2017 is a summary display of all transactions on subaccounts at the end of the year:

Check			Revolutions
Check	Debit	Credit	Debit	Credit	Debit	Credit




Total 90 count	1 600 500,00	1 600 500,00	5 810 100,00	5 810 100,00

If the “turnover” is compiled correctly, then at the end of the year there will be no balances on the subaccounts and the total of 90 accounts.

2016-12-08T11:55:17+00:00

Few accountants (especially beginners) know and use all the capabilities of accounting reports in 1C.

Let's study

In this article, using an end-to-end example, we will look at working with Turnover balance sheet in 1C: Accounting 8.3 (edition 3.0).

Attention, this is a lesson - repeat all my actions in your database(your organization and period will be different).

So, let's go!

Go to the "Reports" section and select the "Turnover balance sheet" item ():

In the report that opens, indicate period(for me this will be the whole of 2013) and organization(for me this will be Confetprom), press the button " Form":

In my case, the report looks something like this:

Opening subaccounts 60 accounts

Let's force turnover to open account 60 (suppliers) for subaccounts. To do this, go to the report settings (button " Show settings"):

Go to the "Grouping" tab and click the "Add" button:

Add a grouping by 60 count, check the box " By subaccounts"and clear the field" By subconto":

The setup will look like this. After that, press the button " Form":

Great! Only 60 counts were revealed in the turnover. Sub-accounts appeared 60.01, 60.02 and 60.21:

We display 60 invoices by counterparties

Let’s make sure that these subaccounts are displayed directly in the turnover by counterparties! What do you think of the idea?

To do this, go to the report settings again, go to the tab " Grouping" and click the ellipsis button in the " field By subconto":

We see possible subconto options for 60 counts and check the box " Counterparties":

Press the button form:

We disclose all accounts by subaccounts

What if we disclose all the accounts by subaccount? Yes, very simple.

Go to settings again, page " Grouping"and check the general box" By subaccounts":

We make a selection according to tax accounts

Now let's make a selection and leave in circulation only the accounts for which tax accounting(for income tax)?

To do this, go to the report settings, already on the tab " Selection" and press the button " Add":

Select the sign " Check"->"Tax accounting":

In field " Meaning"we indicate" Yes" (that is, select all accounts for which the "Tax accounting" attribute is equal to "Yes"):

Press the button again Form":

And here they are our accounts, for which, in addition to accounting, tax accounting is carried out:

We display tax accounting indicators

We have selected tax accounts, but we don’t see tax accounting indicators yet, so let’s display them next to the accounting data.

To do this, go to the report settings, tab " Indicators"and check the box" NU (tax accounting data)":

Let's press the button " Form", ready:

Expand account balance 60

Let's return to the usual form of the turnover again and turn our attention to the 60 count:

As we know, account 60 is active-passive, because it includes both active sub-accounts (60.02 - advances issued) and passive ones (60.01 - settlements with suppliers).

Therefore, simply the remainder of it at 374,118.04 does not tell us anything. After all, this figure takes into account our debt to suppliers and advances issued at the same time.

Either we owe this amount to suppliers, or simply the amount of our debt exceeds the advances issued by 374,118.04.

This dilemma can be easily resolved by setting up the output of 60 accounts by subaccounts, as we did above. But what if we want to expand this balance (374,118.04) directly to account 60, without moving on to subaccounts?

That's what the bookmark is for." Expanded balance" in the report settings. Let's go to it and click the button " Add":

Add 60 counts and press the button " Form":

And voila! 374,118.04 magically turned into two figures: 145,873.20 (the amount of advances issued) and 519,991.24 (our debt to suppliers):

Displaying the account type

Novice accountants sometimes confuse the type of accounts and subaccounts (active, passive, active-passive). How about we display this information as an additional field directly in the backend?

To do this, go to the report settings, tab " Additional fields" and press the button " Add":

Select the field " Check"->"View":

And press " Form":

Making it "beautiful"

For beauty, the report can be drawn up. As you please

For example, let's go to the tab " Decor"and change" Design option" on " Arctic":

Let's press the button " Form":

Let's go back to the tab " Decor" and press the button " Add":

Let's change the report font:

On " Comic Sans MS" and set the size 12 :

Let's generate a report:

Saving and restoring report settings

Finally, we can save all the settings we have made so that we can always return to them in the future. To do this, on the panel we will find the button " Save settings...":

To return to the settings made, find the button " Select settings...":

We hand over the turnover to the electronic archive

This can be useful if there are suspicions that someone has processed documents from closed periods and the turnover has begun.

In general, I advise everyone to save its turnover in an electronic archive after the period is closed.

To do this, simply form the desired turnover and press the " Accounting register"->"Save".

1C: Accounting 8.2. A clear tutorial for beginners Gladky Alexey Anatolyevich

Turnover balance sheet

In accounting, two types of turnover balance sheet (hereinafter referred to as SALT) are used: consolidated SALT (for all accounts), and SALT for a specific account.

The consolidated SALT contains the incoming and outgoing account balances, as well as the turnover for each of them. The columns with opening and closing balances essentially represent the enterprise's balance sheet (with some reservations) at the beginning and end of the reporting period, respectively.

In order to obtain a summary OSV in the 1C Accounting 8 program, you need to execute the main menu command Reports? Turnover balance sheet. An example of a consolidated OCB is shown in Fig. 12.3.

Rice. 12.3. Turnover balance sheet

In the Period from to fields, the start and end dates of the time interval, the data of which should be included in the report, are indicated, respectively. In the Organization field, from the drop-down list, select the name of the organization for which the statement is generated. Please note that after each change in the report settings, to reformat it, you need to click the Generate button, which is located in the toolbar of this window, or execute the Actions? command. Form.

If necessary, you can fine-tune the report parameters. To do this, click the Settings button in the toolbar, and in the window that opens, specify the required report generation parameters.

ADVICE

Having received the summary SALT, you can quickly generate one of the following reports for any account: SALT by account, Account card, Account analysis, Account turnover by month and Account turnover by day. To do this, double-click on the corresponding account, and then in the window that opens, specify the type of report.

To generate SALT for a specific account, execute the main menu command Reports? Account balance sheet. As a result, the window shown in Fig. 1 will open on the screen. 12.4.

Rice. 12.4. Setting up SALT by account

In the corresponding fields of this window, you need to indicate the start and end dates of the reporting period, the account for which the report is generated, as well as the organization (by default, the Organization field offers the name of the organization that is selected as the main one in the organization directory).

An example of a finished statement is shown in Fig. 12.5.

Rice. 12.5. Balance sheet for account 60

To switch to the mode of fine-tuning the report, click the Settings button in the toolbar.

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Every owner of a commercial enterprise is interested in making a profit. Marketing, employees, customers, suppliers become part of business processes. And now negotiations are underway, phones are ringing, faxes are being sent, money is coming in. Financial control is now required. The easiest way to see the picture of a business is to look at the balance sheet. To learn how to read the SALT, study the rules for filling it out using the sample below.

The economic life of a company consists of a sequence of actions that are recorded in a journal (book). The form of the journal is established by the enterprise independently (Part 5, Article 10 of the Federal Law of December 6, 2011 N 402-FZ). Each transaction is recorded by accounting entries using the chart of accounts (Order of the Ministry of Finance N94n dated October 31, 2000).

Entries are reflected in two accounts. The number on the left is a debit (D), and the number on the right is a credit (K). The “primary” items are entered into the journal: invoices, forms of completed work, receipts, invoices, and so on. The enterprise establishes the principles and procedure for recording transactions in its accounting policy (Parts 5, 6, Article 10 of Federal Law N 402-F3 06.11.2011).

What does the balance sheet show?

To analyze the economic life of a company, SALT for the current month is traditionally used. The balance sheet is formed by accounts in total terms and in terms of analytics regarding:

nomenclature;
financially responsible persons;
clients;
suppliers;
employees;
founders;
other indicators.

The requirements of Part 4 of Article 10 of Federal Law No. 402-F3 06.11.2011 provide for the name of the enterprise, account number, period, dates of transactions, and the name of the employee who compiled it to be indicated in the SALT.

How to read the back page for a beginner

It’s not easy for a beginner to understand the balance sheet: to do this you need to know the basics of accounting

A correctly formed OCB for each account clearly shows that generalized and analytical indicators are connected and correspond to each other. OCB reflects the financial condition of the company at a particular moment. Management, with the help of OCB, checks the plan and the fact. Tax authorities use SALT during audits and tax monitoring (Clause 8 of the order of the Federal Tax Service of Russia 05/07/2015 N ММВ-7–15/184).

How to draw up the correct OCB + filling samples

A complete understanding of the types and rules for filling out the SALT is formed in practice. Even with accounting automation, it is useful to master the technique of posting entries to accounts and know the methods of calculating the final balance.

Let's look at the compilation of the OCB of Perspektiva LLC for January 2017. The company has no balances at the beginning of January 2017. The information will be taken from the journal.

The procedure for recording business transactions in the journal

The journal of transactions reflected the entries reflecting the fact of the formation of the authorized capital of the company at the expense of the funds of its founders.

Table: compilation of transactions for settlements with founders

date	Contents of a business transaction	Debit	Credit	Amount, rub.
09.01.17	The authorized capital was formed through the contribution of founder A	75 “Settlements with founders”	80 “Authorized capital”	5000
09.01.17	The authorized capital was formed through the contribution of founder B	75 “Settlements with founders”	80 “Authorized capital”	2000
09.01.17	The authorized capital was formed through the contribution of founder C	75 “Settlements with founders”	80 “Authorized capital”	3000
26.01.17	Contributed money by founder A	51 “Current accounts”	75 “Settlements with founders”	5000
26.01.17	Money contributed by founder B	51 “Current accounts”	75 “Settlements with founders”	2000
26.01.17	Money contributed by founder C	51 “Current accounts”	75 “Settlements with founders”	3000

What SALT should look like according to synthetic calculations

“Turnover” contains generalized amounts for a time interval. The total turnover for debit and credit is always the same. The debit and credit values are equal in the opening and closing balances. The OSV of Perspektiva LLC according to the synthetic score of 75 is presented below.

Table: sample of filling out SALT for count 75

How OSV helps analyze the company’s activities

The balance sheet reflects detailed information regarding categories, amounts, names, names and other characteristics.

The debit turnover of the synthetic account consists of the debit turnover of the analytical accounts. And the credit turnover of the synthetic account is from the credit turnover of the analytical accounts. The balances on the analytical accounts constitute the balance of the synthetic account. The OSV of Perspektiva LLC for account 75 in analytical accounting is given below.

Table: analytical accounting on account 75

Full name of the founder	Balance as of 01/01/17 Rub.		Debit/credit turnover, rub.		Total Debit, rub.	Loan to debit turnover, rub.		Total Credit rub.	Balance as of 01/31/17 Rub.
Full name of the founder	D	TO	80	date		51	date		D	TO
Aksyonov Vasily Petrovich	0	0	5000	09.01.17	5000	5000	26.01.17	5000	0	0
Babushkin Oleg Viktorovich	0	0	2000	09.01.17	2000	2000	26.01.17	2000	0	0
Semyonov Vladimir Nikolaevich	0	0	3000	09.01.17	3000	3000	26.01.17	3000	0	0
Total	0	0	10000		10000	10000		10000	0	0

How to make a checkerboard sheet

Working with a chess sheet is simple and convenient. When filled out, the sheet in question becomes like a chessboard. Account numbers are listed from top to bottom and left to right. Debits are entered in horizontal lines. Loan correspondence is entered in vertical columns. The amount is entered in the cell at the intersection of the row and column.

Turnovers are counted by rows and columns. The total debit amount is equal to the credit and is checked by the angle. The balances of the debit and credit accounts are equal at the beginning and end.

The chess sheet of Perspektiva LLC for January 2017 is presented in the table. The form to fill out is located.

Table: entries in the chess sheet

D accounts	Balance as of 01/01/17		Turnover on D from K accounts			Total	Balance as of 01/01/17
D accounts	D	TO	51	75	80	D	D	TO
51	0	0	0	10000	0	10000	10000	0
75	0	0	0	0	10000	10000	0	0
80	0	0	0	0	0	0	0	10000
Total K	0	0	0	10000	10000	20000	10000	10000

Any accountant remembers the moments when it was necessary to recalculate rows and columns so that the debit and credit totals would converge.

SALT of Perspektiva LLC for January 2017 is compiled for all accounts with total turnover. The form to fill out can be found on this page.

Table: how to fill out SALT for all accounts

How to check SALT and calculate its balance

OSV clearly shows the movement on each account. Methodological negligence is manifested in the inconsistency of balances with the type of account and the economic nature of the transaction. For example, when there is a loan balance on the active account.

Modern accounting programs allow you to generate a balance sheet automatically

How to understand the “turnaround” and find the error

Errors when posting transactions are immediately visible: if you fill out the “turnover” incorrectly, the debit and credit balances will not converge, this is what makes the incorrect statement different from the correct one. Correct preparation of the SALT requires compliance with a number of requirements.

The balance on the active account is found according to the algorithm: you need to add income to the initial balance and subtract expenses for the month. Calculate the final result and enter it in debit.
The balance on the passive account is credit. It is calculated according to the algorithm: the initial credit balance is added to the credit turnover and minus the debit turnover.
In analytical accounting there should not be negative values for some positions and positive for others, so that the result is 0. All accountants need to understand this rule.
The company's revenue, as well as the final result of its activities (profit or loss), will be formed after the closure of direct and indirect costs.
Profit is reflected in the credit of account 99 “Profits and losses” and accumulates throughout the year.
The debit of account 99 shows a loss.
- On the last day of the year, you need to look at the resulting financial result and close account 99.
- Profit is transferred to the credit of account 84 “Retained earnings”. The loss is debited to account 84 “Uncovered loss”.

The picture of the business is created by the numbers presented by SALT.

The final “turnovers” should show the manager a picture of the life of the enterprise: cash balances in the cash register and in the current account, the amount of profit, the amount of VAT and other taxes payable, etc. Further management decisions should be based on the figures and indicators of SALT. Using the SALT data, the entrepreneur receives a tool for financial control and adjustment of plans and tasks. Generalized and detailed OCB indicators are a reliable way to check the state of the enterprise and see the picture of the business.

How to read a balance sheet, every financial department specialist needs to know. Learning this is not so difficult, but such a skill will be very helpful in identifying errors and discrepancies in accounting.

Classification of accounting accounts

The procedure for separating accounts in relation to information in the balance sheet is taught to students of financial universities in their very first accounting classes. Based on this criterion, it is customary to distinguish the following types of accounts:

active;
passive;
active-passive.

The first generate data at the end of the period for assets, the second - for liabilities, and the third can have a balance in any part of the balance sheet. At the same time, the approved chart of accounts does not provide a breakdown in connection with the reporting; it is limited only to their combination into sections.

What do the numbers on the balance sheet show?

The turnover balance sheet (SAS) is one of the accounting registers where account balances are formed at the beginning and end of the period, as well as turnover on these accounts. In general, the SALT reflects only synthetic accounting data, but they are based on analytical accounting data.

SALT is the source of formation of indicators for the balance sheet and income statement.

Data on accounting accounts must be presented in expanded form, otherwise future reporting may be distorted.

However, SALT figures can not only serve as the basis for the preparation of financial statements submitted to regulatory authorities, but also be the subject of consideration by internal users when making operational decisions.

How to effectively analyze the balance sheet?

Studying the data contained in the statement quite often helps to detect inconsistencies and errors in accounting information. Particular attention should be paid to account balances, the main verification criteria:

an active account must have only a debit balance;
passive - only the loan balance;
such accounts as, for example, 90, 91 should not have a balance at the end of the year, and 25 or 26 should not have a balance at the end of the month.

As a cheat sheet to help you navigate the issue, what does the balance sheet show?, you can use the table below.

When forming and studying OSV before reporting, errors of a technical, methodological and logical nature must be excluded.

When technical errors are identified, they check whether the analytical accounting data for each synthetic account has been correctly transferred, as well as whether the data from previous periods has been “migrated” correctly.

Methodological errors are identified by equalizing the debit and credit balances for all accounts at the beginning of the debit and credit turnover for all accounts, as well as the debit and credit balances at the end of the period, also for all accounts. There should be no negative values in SALT and balances at the end of the year in financial results accounts - 90, 91, 99.

Logical errors are determined using certain formulas and proportions.

In conclusion, we highlight the points that need to be taken into account in order to analyze OCB:

classification of accounts;
the economic meaning of the movement of funds in accounts;
what balance is allowed on a particular account.

To do this, you should study in detail the existing legally approved chart of accounts.

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