What is the balance sheet of ooo?
The most difficult question in the management of society withlimited liability company - how to maintain accounts department LLC. The company should determine the taxation system: a simplified system, the main one, or keep accounts in another mode - a single tax on imputed income. It is necessary to know at which of these systems which documentation should be submitted to the tax inspection. The balance sheet is one of such documents - this is one of the three main forms of accounting. The remaining two are a book of incomes and expenses (with UTII - a declaration) and a profit and loss account.
The balance sheet is "summed" every year andevery quarter. The company must approve the balance sheet of the LLC at the general meeting of participants. It surrenders under all systems and taxation regimes, except simplified. If a company is a small enterprise, it can maintain an accounting system for a simplified taxation system. With STS, there is no need to balance the balance. However, this "rule" will change when the new law on accounting comes into force, with the beginning of 2013, and now the acting will cease to exist.
The balance sheet of LLC is made up byspecial form, form number 1. Form number 2 is already a profit and loss account. Forms can be taken from the tax inspectorate or downloaded from the official site of the local tax authority. It is more convenient to compose the balance immediately in electronic form, you can remove the lines for which the enterprise does not appear (no assets, no liabilities, no obligations).
Quite often in the form of a balance sheetit is difficult to reflect all the nuances, for this was introduced a new graph in each of the existing forms - an "explanation". In this column, you can specify a document explaining the expenses incurred and incomes for the past year. For example, the same income statement or explanatory note. In the latter, you can reflect the situation on the market in which the enterprise turned out to be.
The main balance indicators include:
- assets (intangible in the form of developments and tangible in the form of property),
- liabilities (loans, debts, obligations to customers, partners);
- liabilities (authorized capital, reserve fund). It is possible to create separate funds, for example, a wage fund. Such funds are formed either in accordance with the law or in accordance with the constituent documents. Well, if the internal documents of the LLC reflect the creation of such funds. Otherwise, fine ...
Thus, the balance sheet of LLC is reducedto the transfer of available funds at the disposal of society, all debts of society. This list is indicated in figures (in rubles) at the beginning of the year (or quarter) and at the end of the year (quarter). Until the last day of the month (and this is 30 or 31) the quarterly balance must already be deposited.
Before drawing up and checking the annualof the balance sheet the company is obliged to make an inventory. Under the law, the company is obliged to conduct a property check both in case of reorganization, and similar changes.
Balance sheet allows us to conclude thatsolvency of the organization in a material sense. The conclusion suggests itself, it is only worth looking at the section on assets and liabilities. They show whether the company is able to cover its debts, fulfill its obligations (liquidity). The section "liabilities" looks more clearly, for example, if the organization has significantly increased its authorized capital, and not at its own expense, but at the expense of profit. It is also seen from the formed reserve funds, by their number. But in fact, all the data in the form are subjected to careful analysis, according to special formulas, the solvency of the enterprise, liquidity is determined. Therefore, you should carefully consider its completion, reflect real numbers. The balance sheet of the LLC is an important document of the organization.
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