F1 f2 financial statements. Accounting statements: forms

Any financial activity is subject to reporting, so enterprises always pay special attention to accounting. The most important documents are Form 1, Form 2 of the financial statements - they must include all the financial information of the organization and must be filled out correctly.

It’s worth clarifying right away that forms f1 and f2 in accounting are the old names of the forms. Today, in 2019, the balance sheet forms 1 and 2 are the “Balance Sheet of the Enterprise” and the “Report on Results”. The final form of these two documents was approved in July 2010. Order No. 66 by the Ministry of Finance of the Russian Federation, and they are mandatory for submission to regulatory authorities when carrying out any financial transactions.

Preparation of annual reports is a necessity for any business

The balance sheet of an enterprise is a document that characterizes the financial position of the company in reporting period. It displays data on all property and capital of the organization, as well as existing liabilities (by maturity).

The second most important document, which contains all the figures for all financial transactions of the enterprise for a certain period of time. It is required to be submitted by all enterprises and types of business. It must fully reflect the company’s financial data:

1. Revenue information;
2. All expenses;
3. The amount and amount of interest paid on loans;
4. All payments made during the reporting period;
5. The amount of net income.

Form 2 shows the data of the reporting period or a certain operating cycle (interim and final reporting) of the enterprise.

“Enterprise balance sheet” necessarily contains in the “header” all data about the company

What are they for?

F1 and F2 of the balance sheet are the most important documents of the company. They can be shown to owners, investors and external users (tax authorities, banks), to any persons authorized to do so.

Balance sheets and results reports are required to be provided by all organizations whose activities are specified in Article 6 of Law 402-FZ. Previously, they could be submitted by the Federal Tax Service and the local branch of Rosstat, but from January 1, 2019, accountants are required to submit numbers only to the tax office in accordance with paragraph 5 of Article 2 of Law No. 444-FZ. In addition to these documents, they also require the following reports:

• about changes in capital;
• about the movement of finances.

The results report displays the organization's financial calculations in as much detail as possible.

Reporting only in paper form is allowed to be submitted only by small businesses (IEs); all other entities must submit, in addition to the paper version, also in electronic form - with the help of an electronic document management operator.

Important! All entities, except representatives of small businesses, must submit explanations to them along with forms 1 and 2.

What do these certificates look like?

Samples for the forms were provided by Order of the Ministry of Finance in 2010, and their appearance and content have not changed significantly since then - these are simple tables. Each line in them is encoded and contains specific financial activities or information about the organization’s property fund.

Form 1 of the balance sheet includes 2 main parts: data about the company, including the code and type of economic activity, as well as the balance sheet data itself in the form of a table. It consists of 2 sections: assets (any existing), liabilities (capital, reserves, liabilities).

Important! The results report indicators must correspond to the lines of Form 1.

Form 2 is also a simple table, the header of which must include the name and type of organization, units of measurement and dates of the verification period. Next, the plate contains 5 separate columns, which include code, categories, explanation numbers and data of 2 periods. After the tables in both documents, the dates of compilation and signatures of the chief accountant and the head of the company must be indicated.

Signatures of the chief accountant and the head of the company are required at the end of each document

How to prepare documents?

Reporting is provided for the current and reporting period - intermediate and final results. The first type is submitted to the inspection at the end of the quarter or month, the second - no later than 90 days from the beginning of the new year.

Marks must be objective and show the real state of assets and liabilities, liabilities, expenses and income. In the event that data from previous reporting periods cannot be compared with current ones, they require adjustments or an explanatory note to the reporting, which is submitted to the regulatory authority.

Things to remember when writing:

• It is mandatory to indicate the line code in accordance with Order No. 66.
• Reporting is described in only one unit of measurement - thousand rubles.
• “OKVED” must be written in the header.
• In Form 1, it is necessary to indicate information about the auditor if the organization is subject to mandatory audit.
• Indicators are indicated either as of the reporting date or as of December 31 of the current/previous period.
• Indicators with a “-” sign are written in brackets.

The nuances of correctly filling out the form

The forms can be found on the website of the Federal Tax Service of the Russian Federation in the section on tax reporting. There you can download them blank and immediately start filling them out.

Line by line transcript

For error-free filling of documents, below are explanations for filling out lines of Form 1 (balance sheet) and Form 2 (results report).

The balance sheet of an enterprise has 2 main sections - assets and liabilities, each of which contains separate items about the existing types of property and liabilities. More details about them:

• Outside current assets- this is a line about all fixed assets (FP), intangible assets (IMA), long-term investments, intangible and tangible exploration assets, as well as non-current assets.
• Current assets are property that can be quickly sold, i.e. any company inventory, accounts receivable up to 12 months, cash and short-term investments. Capital and reserves - this section should display all data on the organization’s existing capital, whether reserve, authorized or additional. Everything is written down here retained earnings, i.e. a loss that was not covered by profit.
• Long-term liabilities- this line should indicate all financial obligations of the company whose repayment period exceeds 12 months.
• Current liabilities are also financial obligations of an organization whose maturities are less than 1 year.

Important! As a result, the annual balance sheet must fully reflect the company's funds, its property, loans and any monetary obligations.

The income statement exceeds the balance sheet in terms of volume of data, since it is necessary for a detailed presentation of the settlement transactions that were carried out during the reporting period. The breakdown of the report lines is given below:

• Revenue is the income that an organization received by performing its activities in the market.
• Cost - finances that were used in the production of services and goods.
• Gross profit is profit excluding taxes and production costs.
• Commercial expenses are expenses that accompany the sale of goods. This includes renting store premises, salaries of salespeople, marketing, etc.
• Management expenses are money that was spent to implement the management of the company.
• Profit (loss) from sales - i.e. income or expense from ordinary activities.
• Income from participation is indicated if the enterprise is a member of any association. In this case, the profit from this activity should be reported here.
• Interest received - if the organization invests or has securities, this line indicates the total amount of payments for them.
• Interest paid - finances that were used to repay credit loans.
• Other income is finance received by the organization and not previously indicated.
• Initial profit is gross profit from which selling and management expenses are subtracted. Income received before taxes are paid.
• Tax is a standard payment to the state for normal activities companies.
• Other is everything additional information about the parameters that affected net profit.
• Net profit is the income of a business, excluding the total amount of losses.

For all organizations that exist according to accounting standards, it is mandatory to indicate:

• Ongoing commitments;
• Changes in deferred liabilities and assets;

All expenses and expenses (as well as gross profit, if it was negative) are indicated in parentheses, since they will be deducted in the final calculations.

Examples

Filling out the balance sheet of an enterprise will not take much time if all documentation at the enterprise is filled out correctly and in a timely manner. Otherwise, you will need to check and double-check the numbers.

Sample of correct balance filling part 1

The completed “Results Report” is submitted to the regulatory authorities.

Sample of correct balance filling part 2

In addition, it reflects the real financial situation of the company, therefore it becomes the document that investors and shareholders study before investing or buying shares of this organization.

An example of compiling a “Results Report”

Accounting documentation is the key to correct business analysis. Filling out forms 1 and 2 of the financial statements makes it possible to analyze strengths and weaknesses, as well as take steps to improve and develop the business.

Statement of financial results (form 2) 2020, 2019 / profit and loss statement download form

08.01.2020

New form of financial statements(form code according to OKUD 0710002)approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n"On the forms of financial statements of organizations" as amended by Orders of the Ministry of Finance of the Russian Federation dated 10/05/2011 No. 124n, dated 04/06/2015 No. 57n, dated 03/06/2018 No. 41n and dated 04/19/2019 No. 61n.

Revision No. 8: taking into account changes to the order of the Ministry of Finance of the Russian Federation dated April 19, 2019 No. 61n, which entered into force 10 days after the day of official publication. The remaining changes made by the said Order, which come into force with the reporting for 2020, are taken into account in a different edition.

Effective date of the edition: 06/01/2019.

Expiration of the edition: from reporting for 2020.

Revision No. 9:taking into account changes to the order of the Ministry of Finance of the Russian Federation dated April 19, 2019 No. 61n,effective from 2020 reporting.Attention! The changes introduced by Order of the Ministry of Finance of Russia dated April 19, 2019 No. 61n came into force starting with the financial statements for 2020. The organization has the right to decide to apply the changes before the specified deadline.

Start of action Editorial: from reporting for 2020.

In edition 9:

Editor's note 1: Form Form 2 “Statement of Financial Results” in version 9 has the indicator “Income Tax” instead of “Current Income Tax” and there are also changes in the lines related to income tax.

Form Form 2 “Report on financial results” with column Code in version 9:

The line with the code has been changed: 2410. Also changes in the notes.
- new lines with codes: 2411, 2412. And a new line without code: “Income tax from transactions, the result of which is not included in the net profit (loss) of the period.”
- lines with codes: 2421, 2430 were removed.

Note:units 2: Simplified forms without the Code column are the samein both editionswith the exception of Note No. 9 on page 3 "Target Use Report"use of funds." In edition 9 it reads as follows: "Including current income tax, deferred income tax."

Simplified forms with the Code column differ in the line with code 2410, as amended. 9 it sounds like this:"Income taxes (income) (including current income tax, deferred income tax)."

dated 04/19/2019 No. 61n:

the balance sheet has been supplemented with a new line “Subject to mandatory audit YES NO” and lines about the audit organization (individual auditor).

changes are made to the forms: income statement, statement of changes in equity, statement of movement cash, report on the intended use of funds, simplified reporting.

amendments to the financial reporting forms take into account the transition to OKVED 2, as well as changes made to PBU 18/02 “Accounting for corporate income tax calculations”.

it is stipulated that some of the changes should be applied by organizations, starting with the financial statements for 2020.

About changes according to the orderdated 03/06/2018 No. 41n:

The form was approved in order to improve legal regulation in the field accounting and financial statements of organizations (except for credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance Russian Federation , approved by Post. Government of the Russian Federation dated June 30, 2004 N 329.Also does not apply to insurance organizations.

According to Article 14 Federal Law dated 06.12.2011 No. 402-FZ, from January 1, 2013, annual accounting (financial) statements consist of a balance sheet, a statement of financial results and appendices thereto.Therefore, starting with the annual reporting for 2012, income statement should be called a statement of financial results (Information of the Ministry of Finance of Russia No. PZ-10/2012).The Federal Tax Service of Russia recommends using a machine-readable form of accounting (financial) statements (KND form 0710099), which includes a balance sheet(form according to OKUD 0710001), as well as this income statement ( OKUD 0710002) , statement of changes in equity, statement of cash flows and statement of intended use of funds.

Download the form of accounting (financial) reporting KND 0710099 on this

Accounting statements falls on the shoulders of all business entities. Reporting documents must be submitted annually. The main accounting document is. As for the profit and loss statement, this is rather an additional document.

The Profit and Loss Report form (form according to OKUD 0710002) can be downloaded from.

You can download a sample of filling out form 2 at.

When preparing a profit and loss statement, you can safely consider the “title” of the balance sheet as a sample of the title part, since the information indicated in this part will be the same. Each line of the OKUD 0710002 form is filled in with total indicators.

The profit and loss statement form requires line-by-line completion, as in the balance sheet, but the order of completion is slightly different, which is best seen in several examples:

• 2110 - it is necessary to calculate the difference between the total revenue of a given enterprise received from the sale of goods or services and the amount of VAT paid. The data for this line is taken from sales account 90.
• 2120 shows the cost price after excluding all costs; data for this item is taken from the Debit of account 90.
• 2100 – this line is intended to determine gross profit and is found as the difference of the lines indicated above.
• 2210 - line is intended to show commercial costs, the values ​​of which are taken from Debit 44. Cost amounts are also included here.
• 2220 – before filling out the income statement, this value is taken from Debit 44.

Sample of filling out a profit and loss report

First sheet

Second sheet

The essence of the income statement

The profit and loss statement of an enterprise contains the amounts of income of a given object, by which one can judge how efficiently the given object operates, how profitable it is, and also view the growth of profit for it. This document is compiled using the incremental method, which allows you to view the dynamics of growth or decrease in income from activities.

This document is sometimes also called a “financial profit statement” or “financial performance statement”; it plays a key role in forming an idea of ​​​​the activities of a given entity and the benefit of its founders.

The profit and loss report is compiled on the basis of parameters for profits, losses, results of sales and non-sales processes, company costs for sales and production, other costs, as well as taxes, etc.

The profit and loss statement is submitted in Form 2 (OKUD 0710002), as required by law. Using this form, it is determined how profitable this enterprise and individual components of the entrepreneurial process.

The profit and loss statement must fully characterize the profit of a given enterprise. That is, how it was obtained, shares by type of activity, all costs of carrying out the business process, as well as net profit after paying these costs.

In order to correctly assess the development trend of a business entity, it is necessary to carry out comprehensive analysis profit and loss statement. It is this procedure that helps determine how effective the business model of a given business entity is. This matters not only for those who manage the company, but also for investors and creditors.

A good video about the essence of the profit and loss statement:

The structure of the profit and loss statement is such that the most significant indicators are placed at the beginning of this document depending on the degree of importance. After the main indicators, data is entered on those sources of income and expenses that are indirectly related to the main ones. Before drawing up a profit and loss statement, it is also worth calculating the amount of tax payments that a given company makes, since this will directly affect the amount of net profit, which will also be indicated in the profit and loss statement form.

So, this type reporting is mandatory for business entities and can be submitted in a simplified form of reporting losses and profits. The importance of this document corresponds to the importance of the balance sheet. It helps to assess the profitability and profitability of the enterprise under study, therefore it is important not only for regulatory authorities, but also for the managers themselves.

Form 1 of the balance sheet, valid as of 01/01/2020, with a breakdown of the items, was approved by Order of the Ministry of Finance of Russia dated 07/02/2010 No. 66n. Since 2020, the following changes have been made to the accounting reporting forms by order of the Ministry of Finance dated April 19, 2019 No. 61n:

• The unit of measurement in million rubles has been excluded. Indicate all accounting indicators in thousand rubles.
• OKVED has been replaced by OKVED 2.
• Code 385 has been removed.

A field has been added to the balance sheet to display information about whether the company is subject to audit and the name of the company that conducted the audit.

In the financial results report, there have been changes in the tabular section, which are mandatory for use from the reporting for 2020. But if desired, taxpayers have the right to use the updated form when preparing the report for 2019.

You can download current forms of the balance sheet and financial statements using the links below

Small businesses have the right to submit simplified financial statements to the tax authorities. You can download the simplified accounting form below.

Read about the criteria for classifying a business as small.

Basic requirements for preparing financial statements

With the exception of cases specified in the Law “On Accounting” dated November 6, 2011 No. 402-FZ, financial statements consist of a balance sheet and a statement of financial results. They are often called forms 1 and 2 (forms 1 and 2 of the balance sheet).

Financial statements for 2019 can only be submitted electronically. The exception is small businesses. They have the right to choose between paper and electronic reporting.

Annual reports are submitted to users no later than 90 days from the end of the reporting year, unless a different procedure is provided for by the laws of the Russian Federation (clause 86 of Regulation 34n). Thus, you need to report for 2019 no later than March 31, 2020.
Interim reporting (if it is mandatory for the organization) is provided no later than 30 days after the end of the quarter.

Forms 1 and 2 of the balance sheet allow users to assess the state of the organization’s assets and liabilities, the sources of formation and the structure of its profit, as well as their dynamics. They are the main sources of data used for economic analysis financial position of the organization.

How is the 2016 balance sheet prepared (you can download the Word form using the current form below)? An important part of the work of every accountant is filling out regulated accounting reporting forms. This source of information for tax, financial and credit authorities; for counterparties and business partners, business owners, the balance sheet (Form 1) is a generalized document about the company’s activities.

Balance sheet with line codes - form and filling procedure

Accounting financial statements, the forms of which were approved by Order No. 66n dated July 2, 2010, include, first of all, the company’s balance sheet and the so-called Form 2 - financial results report. The form is provided for the reporting calendar year and contains essential information on items, the importance and detail of which is established by the organization independently.

Important! Small businesses have the right to provide reporting, including Form 1 accounting, in a simplified manner. This implies a lack of detailing of articles, combining indicators and filling in aggregated elements.

The data required to be reflected in Form 1 of the financial statements, the form of which will need to be filled out at the end of the year and submitted to the tax office, is collected by codes and accounts in the table:

Asset item	Accounts	Line code	Liability item	Accounts	Line code
Material non-current assets(VA)	The difference between 01 and 02; The difference between 03 and 02; Accounts 07, 08		Capital, reserves	Account 80, 81, 82, 83, 84, 99
Financial, intangible, other VA	The difference between 04 and 05; Accounts 09, 08 (minerals), 55.3, 60, 73; The difference between 58 and 59 (in the long-term part)		Long-term borrowed funds
	Account 10, 11, 20, 23, 21, 29, 41, 43, 44, 46, 45, 16, 15, 97, 19		Other long-term liabilities	Account 60, 62, 73, 75, 76, 96
Cash equivalents and funds	Account 50, 51, 52, 55, 57		Short-term borrowed funds
Financial and other current assets (OA)	Account 55, 58 and 59 (short term), 73, 60, 62, 68, 69, 71, 73, 75, 76, 50, 76, 94		Accounts payable	Account 60,62, 68, 69, 70, 70, 71, 73, 75, 76
			Other accounts payable	Account 79 (trust management agreements), 96, 98
Total balance sheet asset line 1600	Amounts on line 1150 + 1110 + 1210 + 1250 + 1240		Total balance sheet liabilities line 1700	Amounts on line 1310 + 1410 + 1450 + 1510 + 1520 + 1550

Other financial statements: current forms

There are several additional documents. Among other annual forms, it stands out explanatory note– Form 5 of financial statements. However, you will not find the form now, since this form in its usual form has been canceled. Now there are so-called explanations to the balance sheet, an example of which is given in Appendix No. 3 to Order No. 66n of the Ministry of Finance. It can be downloaded below. Explanations are not required to be completed by small businesses that are not subject to mandatory audit; public organizations not engaged in commercial activities.

Another important form, in addition to the balance sheet, is Form 2 (Income Statement). The document refers to mandatory reports, including those in a simplified form. The most important information on the company’s revenue, expenses, interest paid, other income/expenses, accrued income tax, as well as net profit for the period is reflected here. It should be taken into account that all the numbering of modern forms is quite arbitrary. Until 2011, they had the numbers familiar to all accountants; now they are called that out of habit.