Preparation of the balance sheet The problem of accounting

1. Now depreciation is generally calculated according to the 5-year service life, calculated according to the average life method, and calculated according to the estimated net residual value rate, formula: annual depreciation rate = (1 - estimated net residual value rate) Estimated service life.

Monthly depreciation rate = annual depreciation rate for 12 months.

When accrued monthly:

Borrow: Administrative Expenses - Depreciation.

Credit: Accumulated depreciation.

2. The start-up fee should be estimated by yourself, and then converted into how much should be apportioned every month.

3. Desks, office chairs, sofas, and anti-virus software should be included in low-value consumables, and computers and tax-controlled printers can be included in fixed assets. Depreciation can be done over a period of 3 years, and the amortization method depends on the situation of your own business, which can be amortized at five or five or at once.

4. Raw materials are all included in the raw material account, and the cost is calculated as much as it is used.

When making entries: when purchasing into the warehouse:

Borrow: raw materials.

Tax Payable – VAT payable (input tax).

Credit: Bank deposits.

Receiving: Borrowing: Production cost.

Credit: raw materials.

Production Finished Warehousing:

Borrow: Inventory of goods.

Credit: Production costs.

When selling goods:

Borrow: Bank deposit.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Also carry forward costs:

Borrow: Inventory of goods.

Credit: Cost of Principal Operations.

1. Tax law, machinery and equipment for 10 years. In terms of accounting, you can determine it according to the actual situation. See if your device has a lifespan of 10 years, or 5 years if not.

Borrow: Administrative Expenses - Depreciation.

Credit: Accumulated depreciation.

2. The start-up fee is calculated according to the number of years and then the average annual and monthly amortization 3. Antivirus software cannot be recorded as fixed assets, but should be recorded as intangible assets. The computer can be credited to fixed assets for 5 years, and the input VAT of the tax control device can be deducted, even if it is an enterprise that pays business tax, it can also use the input tax indicated on the certified special invoice to deduct the business tax amount of the current month. Tax-controlled printers and computers are recorded as fixed assets at the price and purchase costs.

The depreciation method is the same as your organization's other fixed assets. Calculation of 5% of the residual value (as stipulated by the accounting system).

4. Some sporadic materials consumed for production or daily use, such as screws, drill bits, etc., should be recorded as low-value consumables under the manufacturing cost, and then reflected in the inventory with raw materials (in the balance sheet).

The average degree of planned completion of the output value = the actual output value The planned output value, and the percentage of the actual completion of the plan is = the actual output value of the planned number * 100%.

The increase or decrease of the profit rate of output value is determined by the growth rate of total profit and total industrial output value, and the growth rate of total profit is faster than the growth rate of total industrial output value (the ratio of the growth rate of total profit to the growth rate of output value is greater than 1), then the profit rate of output value will inevitably increase; If the total profit and the total industrial output value grow in tandem (the rate ratio of the two = 1), the profit margin of the output value is the same.

In day-to-day accounting work, in order to prepare the balance sheet correctly, people usually use the working paper method:

1. Prepare a trial balance statement of the balance of the general ledger account according to the closing balance of each account;

2. Organize the trial balance sheet according to the classification of assets and liabilities and form a working paper;

3. Fill in the amount of relevant items in the trial balance sheet according to the working paper;

The amount of each item in the balance sheet is divided into two columns: the beginning balance and the closing balance, and the amount of each item in the "beginning balance" is directly transcribed according to the "closing balance" of the balance sheet at the end of the previous year.

1. Preparation principle: assets = liabilities + owners' equity.

2. Preparation basis: As long as there are accounts with balances in the account balance sheet or general ledger and sub-ledger, they must be reflected in the balance sheet in order to ensure the balance of the statement.

Most of the asset class items are debit balances, and if the credit balance is filled in the asset class, it needs to be filled in with a negative number. Liabilities and owners' equity are the opposite.

3. The balance sheet can be filled in with negative items: undistributed profits.

Fourth, clear statement items and account balance sheet correspondence (key):

1. Monetary funds: cash in hand + bank deposits + other monetary funds.

2. Notes receivable: notes receivable - bad debt provision.

3. Accounts receivable: accounts receivable - bad debt provision.

4. Other receivables: interest receivable + dividends receivable + other receivables - bad debt provision.

5. Inventory: raw materials + material procurement Material cost difference Commodity purchase and sales difference + issued commodities + commissioned processing materials + inventory commodities + low-value consumables + turnover materials + packaging materials + engineering construction + production costs + manufacturing expenses + contract performance costs - impairment provisions.

6. Fixed assets: fixed assets - accumulated depreciation - fixed assets impairment provision Fixed assets liquidation.

7. Construction in progress: construction in progress - impairment provision for construction in progress + engineering materials - impairment provision for engineering materials.

8. Other payables: interest payable + dividends payable + other payables.

9. Undistributed profits: Profit distribution Profit of the current year Profit and loss adjustment of previous years + main business income - main business cost - management expenses - sales expenses - financial expenses.... …

Note] Reclassification adjustment of transactions:

1. Credit balance of other receivables, and other accounts payable are included in the statement.

2. The debit balance of other payables is included in the statement.

3. The credit balance of prepaid accounts is included in the accounts payable.

4. The debit balance of accounts payable is included in the statement.

5. The credit balance of accounts receivable is included in the statement of advance receipts.

6. The debit balance of accounts receivable in advance is included in the accounts receivable.

7. The debit balance of taxes payable shall be included in the statement of other current assets.

The steps to prepare the balance sheet are as follows:

1) Collect financial information: including financial information on the assets, liabilities and owners' equity of the enterprise.

2) Classify financial information: classify the collected financial information according to asset search, liabilities and owners' equity to ensure the accuracy and completeness of the data.

3) Calculate the total assets: add up all the assets of the enterprise to get the total assets.

Balance sheet.

4) Calculate the total liabilities: add up all the liabilities of the enterprise to get the total liabilities.

5) Calculation of owner's equity: Sum up the shareholders' equity and retained earnings in the owner's equity of the enterprise to obtain the owner's equity.

6) Fill in the balance sheet: Fill in the above data in the balance sheet in the order of assets, liabilities and owners' equity. The formula for the balance sheet is: "Total Assets = Total Liabilities + Owners' Equity".

Balance sheet.

7) Review and proofread: Review and proofread the balance sheet to ensure the accuracy and completeness of the data.

The above are the basic steps for preparing a balance sheet, and you need to do it according to the actual situation.

A balance sheet is an accounting statement that reflects the financial position of a business on a specific date, and the figures for each item in the balance sheet reflect the balance of the item, not the amount incurred. Pay attention to the following when compiling:

1) Fill in directly according to the general ledger balance. For example, the item of "notes receivable" is directly filled in according to the closing balance of the general ledger account of "notes receivable"; Such items also include: dividends receivable, interest receivable, subsidies receivable, original price of fixed assets, accumulated depreciation, provision for impairment of fixed assets, liquidation of fixed assets, construction materials, etc.

2) Fill in the column according to the calculation of the balance of the G/L account. For example, the item of "Monetary Funds" is calculated and filled in according to the total closing balance of the accounts of "Cash on Hand", "Bank Deposits" and "Other Monetary Funds".

Another example is the "inventory" item, the accounting scope of inventory in the balance sheet includes:

Finished products, products in process, consignment goods, consignment goods, materials in transit, raw materials, packaging, low-value consumables, self-made semi-finished products, inventory goods, commissioned processing materials, consignment goods, production costs, manufacturing expenses, labor costs, etc., as well as material procurement, material cost differences, enterprises that use retail prices to account for inventory, should also add commodity purchase and sales price differences, which are also included in inventory items.

Therefore, changes in these accounts will affect the movement of inventory.

There are also undistributed profits in this category.

3) Fill in the column according to the balance of the relevant detailed account. For example, the "Accounts Payable" item should be filled in according to the total of the closing credit balances of the "Accounts Payable" and "Accounts Prepaid" accounts. There are also such items as "prepaid accounts", "prepaid accounts", etc.

4) The judgment is calculated and filled in according to the balance analysis of the general ledger account and the detailed account. For example, the "accounts receivable" item should be calculated according to the debit balance of the detailed account to which the accounts receivable and accounts receivable account belong at the end of the period minus the balance of the general ledger account of bad debt provision.

Such projects also include "long-term loans", "long-term debt investment", "bonds payable", "long-term payables", etc.

5) Fill in the net amount after offsetting the relevant asset account and its allowance account. For example: long-term equity investment, accounts receivable, inventory, etc.

1. Net profit.

This item is presented based on the net profit in the income statement.

2. Provision for impairment of assets.

Provision for impairment of assets = Cumulative amount of impairment provision for various assets accrued in the current period.

Note: Bad debt losses directly written off are not included.

3. Depreciation of fixed assets.

Depreciation of fixed assets = depreciation in manufacturing expenses + depreciation in administrative expenses.

Or: = Accumulated depreciation period at the end of the period - Accumulated depreciation at the beginning of the period.

Note: The depreciation due to the foreign investment in fixed assets is not considered.

4. Amortization of intangible assets.

Intangible assets (beginning of the period - end of the period).

or = Cumulative amount of intangible asset credits.

Note: The decrease in outbound investment in intangible assets is not taken into account.

5. Amortization of long-term amortized expenses.

Long-term amortized expenses (beginning - end).

or = cumulative number of credits incurred for long-term amortized expenses.

6. Decrease (minus: increase) of expenses to be amortized

Opening of the period of the amortized expense - The end of the period of the amortized expense.

7. Increase (decrease: decrease) of withholding expenses

Provision at the end of the period - The beginning of the period with the provision for charges.

8. The loss (minus: gain) from the disposal of fixed assets, intangible assets and other long-term assets shall be filled in according to the analysis of the detailed account of fixed assets disposal and non-operating expenses (or income).

9. Loss of scrapping of fixed assets.

It is filled in according to the analysis of the fixed assets disposal and non-operating expenditure ledger.

10. Financial expenses.

Interest expense - Discount interest on notes receivable.

11. Investment losses (minus: gains).

Investment income (the positive number of the debit balance and the negative sign of the credit balance) 12. Deferred tax credits (minus: debit).

Deferred tax (end of period - beginning of period).

13. Decrease (minus: increase) of inventory

Inventories (beginning - end).

Note: The decrease in outward investment in inventories is not taken into account.

14. Decrease (decrease: increase) of operating receivables

Accounts receivable (beginning of the period - end of the period) + notes receivable (beginning of the period - end of the period) + prepaid accounts (beginning of the period - end of the period) + other receivables (beginning of the period - end of the period) + expenses to be amortized (beginning - end of the period) - bad debt provision closing balance.

15. Increase (decrease: decrease) of operational payables

Accounts payable (end of period - beginning of period) + accounts receivable in advance (end of period - beginning of period) + notes payable (end of period - beginning of period) + wages payable (end of period - beginning of period) + benefits payable (end of period - beginning of period) + tax payable (end of period - beginning of period) + other payables (end of period - beginning of period).

16. Miscellaneous.

Generally no data.

The financial statements include a balance sheet.

Since the financial statements are available, the balance sheet is naturally available, so there is no question of "how to use the financial statements to prepare the balance sheet".

You need to go to the lobby to declare this situation, and you can fill in the attached form manually.

Bring the official seal, fill in the schedule of each issue in the past, and change the window to the system report.

1. According to the collusion relationship between assets, liabilities and owners' equity, according to certain classification standards and sequences, the assets, liabilities and owners' equity of the enterprise on a certain date should be appropriately arranged.

2. Generally, it is reflected by the classification of assets, liabilities and owners' equity. Assets are listed according to the size of liquidity, which are divided into current assets, long-term investments, fixed assets, intangible assets and other assets.

3. Liabilities are also listed according to the size of liquidity, which are specifically divided into current liabilities, long-term liabilities, etc.

4. Owners' equity is itemized according to paid-in capital, capital reserve, surplus reserve, undistributed profits and other items.

5. Fill in according to the balance of the general ledger account.

6. Fill in the calculation according to the balance of the sub-ledger account.

7. Fill in the calculation according to the analysis and calculation of the balance of the general ledger account and the sub-ledger account.

8. Fill in the net amount according to the balance of the relevant account minus the balance of the allowance account.

The main accounting statement that represents the financial position (i.e., the status of assets, liabilities and owners' equity) of a business at a certain date (usually at the end of each accounting period). Implicit or.

The basic structure of the balance sheet: Generally, it is listed on the left side of the table in the order of change of various assets, reflecting all the property, materials, creditor's rights and rights of the unit; All liabilities and owners' equity are listed on the right side of the table. Liabilities are generally listed in the upper right to reflect various long-term and short-term liabilities, respectively, and owners' equity is listed in the lower right, reflecting the capital and surplus of owners.

The number of stove attendants on the left and right sides is equal.

Purpose: The balance sheet provides information about the financial status of a business. Through the balance sheet, it can provide the total amount of assets and their structure on a certain date, indicate the resources owned or controlled by the enterprise and their distribution, provide the total amount of liabilities and their structure on a certain date, indicate how many assets or services the enterprise needs to use to pay off debts in the future and the time of repayment, and reflect the equity owned by the owner, and the balance sheet can also provide basic information for financial analysis, such as comparing current assets with current liabilities to calculate the current ratio; Liquid assets are compared with current liabilities to calculate the current ratio; Calculating the quick ratio, etc., can indicate the company's liquidity, solvency, and capital turnover, thereby helping users of accounting statements to make economic decisions.