How to do the balance sheet in the accounting basis

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Assets = Liabilities + Owners' Equity in Accounting Identity. The preparation is divided into left and right sides of the list of left and right side items, according to the specific requirements to fill in 1Fill in the information based on the G/L account balance.

It's just filling in the columns. Such as "trading financial assets", "short-term loans" and other items. 2.

Fill in the column based on the calculation of the balance of the active account. It mainly refers to the items receivable, payable, pre-received and prepaid. 3.

Fill in the column based on the analysis of the balance of the G/L account and the sub-ledger account. This mainly means that long-term loans that are due within one year should be excluded from the "long-term loans" and listed separately. 4.

It is based on the net amount of the relevant account balance minus the balance of the allowance account. For example, the "accounts receivable" item in the balance sheet should be filled in according to the net amount of the closing balance of the "accounts receivable" account minus the balance of the "bad debt provision" account. The item of "fixed assets" shall be filled in according to the net amount of the closing balance of the "fixed assets" account minus the balance of the allowance account for "accumulated depreciation" and "provision for impairment of fixed assets".

5.Comprehensively use the above filling methods to analyze and fill in. For example, the "inventory" item in the balance sheet needs to be filled in according to the analysis and summary of the closing balance of the general ledger account such as "raw materials", "inventory goods", "consignment processing materials", "turnover materials", "material procurement", "materials in transit", "goods issued", "material cost differences", etc., and then subtract the net amount of the "inventory decline provision" account balance.

Useful words.

The balance sheet is based on the accounting formula of assets = liabilities + owners' equity.

A balance sheet, also known as a statement of financial position, is the main accounting statement that represents the financial position (i.e., the status of assets, liabilities and owners' equity) of an enterprise at a certain date (usually the end of each accounting period). The balance sheet uses the principle of accounting balance to divide the trading accounts such as assets, liabilities and shareholders' equity that comply with accounting principles into two major blocks: "assets" and "liabilities and shareholders' equity". In addition to the internal error removal, business direction, and prevention of malpractice, its report function can also allow all readers to understand the business status of the enterprise in the shortest time.

Balance-sheet post-balance sheet adjustments usually include the following: the conclusion of a litigation case after the balance sheet date, where the court judgment confirms that the enterprise already has existing obligations at the balance sheet date, and it is necessary to adjust the projected liabilities previously recognized in connection with the litigation case, or to recognize a new liability; Obtain conclusive evidence after the balance sheet date that an asset has been impaired at the balance sheet date or that the amount of impairment originally recognized for the asset needs to be adjusted; The cost of the purchase of the asset or the income from the sale of the asset before the balance sheet date is further determined after the balance sheet date; Fraud or errors in the financial statements were discovered after the balance sheet date.

A balance sheet generally has two parts: the first and the main part. Among them, the first part of the table briefly describes the report name, preparation unit, preparation date, report number, currency name, unit of measurement, etc. The positive statement is the main body of the balance sheet, which lists the various items used to illustrate the financial position of the enterprise.

There are generally two types of positive balance sheet formats: report-based balance sheet and account-based balance sheet. The report-style balance sheet is structured in an upper-bottom structure, with the upper half showing assets and the lower half showing liabilities and owners' equity.

Monetary Funds = Cash + Bank Deposits.

The number on the balance sheet is to add or subtract the corresponding number on the account summary table with the opening number of the period, and get the balance to fill in the dust.

For example, the beginning of your monetary funds is 10,000 yuan, and the number at the end of the period = the beginning of the period + the debit amount in the current period - the credit amount = 10,000 + 99,900 +

Long-term amortized expenses are also asset classes, and according to the above algorithm, liabilities and owners' equity are the end of the period = the beginning of the period - the debit amount of the current period + the credit amount.

Under the old balance sheet system, the statement is divided into the original value and depreciation of fixed assets, the original value is always 1 million yuan, and the depreciation is filled with accumulated depreciation, that is, the accumulated depreciation of the fixed assets from the beginning of depreciation to the preparation of the balance sheet. Under the new standard, only "fixed assets" is listed on the new balance sheet, and the amount after "original value of fixed assets - accumulated depreciation" is filled.

The beginning of the year is actually the end of the last year, and it is unchanged throughout the year in the balance sheet, and if you are a new company, there is no end of the year of the previous year, so the beginning of the year column in the balance sheet is blank throughout the year.

The closing number of the balance sheet is filled in according to the balance of the current period on the general ledger, as for the ending number of the monetary funds you said in May is 500, and the balance of the current period in June is 300, then the closing number of the balance sheet is of course 300. The rest of the fields are also filled in.

It is important to note that some items can be filled in directly according to the account balance, while others can only be filled in after being calculated or analyzed based on the account balance.

What is the Troubled Law of the Balance Sheet? Generally, the balance sheet of Chinese enterprises adopts an account structure, and there are five ways to fill in the balance sheet. Let's take a look at how to fill out the balance sheet!

A must-see for accountants: how to fill out the balance sheet.

Method 1: Fill in the column directly based on the G/L account balance.

Method 2: Fill in the calculation according to the balance of the general ledger account, for example, the formula for filling in the balance sheet of monetary funds is "monetary funds = cash in hand + bank deposits + other monetary funds".

Method 3: Fill in the column based on the balance of the detailed account.

Method 4: Fill in the calculation based on the analysis of the balance of the general ledger account and the detailed account, which involves long-term borrowings, long-term amortized expenses, other non-current liabilities and other non-current assets.

Method 5: Fill in the net amount of the account balance minus the allowance items.

What should I do with balance sheet financial analysis? What should a financial analyst do?

The balance sheet of China's enterprises is the account structure adopted by Shitan, and the method of filling in the asset items is as follows:

1. Monetary funds: should be used.

Cash on hand. Bank deposits.

Funds in other currencies.

The total of the closing balance of the account is entered based on the total.

2. Tradable financial assets: shall be used.

Tradable financial assets.

The closing balance of this account is filled in on the basis.

3. Bills receivable: should be to:

Notes receivable. The closing balance of this account is minus.

Provision for bad debts. The amount after the closing balance of the provision for bad debts in the account receivable is provided for the basis of the statement.

4. Accounts receivable: The debit balance at the end of the period of each detailed account in the account of accounts receivable and accounts receivable shall be totaled, and the amount shall be filled in on the basis of the balance at the end of the period of the provision for bad debts of the relevant accounts receivable in the account of bad debt provision.

5. Dividends receivable: The amount should be filled in based on the closing balance of the dividend receivable account and the amount after deducting the closing balance of the bad debt provision for the relevant dividends receivable in the bad debt provision account.

An introduction to the structure of the balance sheet.

The financial statements are composed of headers and bodies. The main form of the table body in China is the account type. The asset items on the left are arranged according to the liquidity of the asset, and the higher the front, the stronger the liquidity of the asset.

The liabilities and owners' equity items on the right are arranged according to the "order of the time of repayment request".

It depends on your space and what you're involved in.

1.The balance at the beginning of the year is presented separately from the "Closing Balance" column of the balance sheet at the end of the previous year.

2.Closing balance method: You can directly fill in the accounts of the trial method according to the closing balance of the general ledger account

Trading financial assets, disposal of fixed assets, long-term amortized expenses, deferred income tax assets, short-term borrowings, trading financial liabilities, notes payable, employee remuneration payable, taxes payable, interest payable, dividends payable, other payables, deferred tax liabilities, paid-in capital, capital reserve, treasury stock, surplus reserve, etc.

3.Columns are calculated based on the closing balances of the general ledger of several accounts.

Monetary funds = cash in hand + bank deposits + other monetary funds, etc. 4Calculated and filled in according to the balance of the relevant account subledger.

1) Accounts receivable = accounts receivable (debit incurrence) + pre-receivables (debit incurre) 2) Accounts payable = accounts payable (credit incurred) + prepaid accounts (credit incurred) 3) pre-receivables = pre-receivables (credit incurred) + accounts receivable (credit incurred) 4) prepaid accounts = prepaid accounts (debit incurred) + accounts payable (debit incurred) 4Fill in the columns based on account ledger and subsidiary ledger analysis.

Long-term borrowings and long-term receivables, long-term payables are due within one year as reflected in the General Ledger Amount - Unrealized Gains or Expenses - Detail account.

5.It is based on the net amount of the G/L account and its allowance account.

Inventory = raw materials + inventory commodities + issued commodities + turnover materials and other account balances - inventory decline provision held to maturity investment = held-to-maturity investment - held-to-maturity investment impairment provision fixed assets = fixed assets - accumulated depreciation - fixed assets impairment provision The basic formula for preparing the balance sheet and income statement is still the following: assets = liabilities + owners' equity.

The accounting balance sheet is filled in to the closing number column of the balance sheet according to the closing balance of the ledger account balance sheet at the end of the month. The beginning of the balance sheet is filled in according to the end of the period on the balance sheet of the previous year.

The two revenues are collected in one, and the loans are separated.

Pay two in one, each going his own way.

2. The inventory items of the asset class shall be filled in according to the closing balance of the accounts of material procurement, raw materials, packaging, low-value consumables, material cost differences, commissioned processing materials, self-made semi-finished products, finished products, goods issued by installment collection, production costs, etc.

3. The net value of fixed assets of the asset class shall be filled in according to the net amount of the debit balance of the fixed asset account minus the credit balance of the accumulated depreciation account.

4. The undistributed profit items of the owner's equity category shall be reported on a monthly (quarterly) basis.

, according to the current year's profit account closing balance and profit distribution account period unbalanced after the merger or subtraction of the amount; In the annual report, it can be directly entered according to the year-end balance of the profit distribution account, and if it is an uncovered loss, it should be entered as a negative number.

Make a T-shaped account based on your entries and register it on this table based on the account balance.