How to make a balance sheet 5, how to make a balance sheet

The first is to set up accounting accounts, 1, bookkeeping, 2, register subledgers, 3, register general ledgers, 4, register balance sheets and income statements according to subledgers and general ledgers.

Do you want to study or do you need it for work? If you want to learn accounting principles, credit and debit bookkeeping, etc., but if you have a job, you should first look at the balance sheet of the previous year.

(1) Fill in according to the balance of the general ledger account. For example, items such as "trading financial assets", "short-term loans", "notes payable" and "employee remuneration payable" are directly filled in according to the balances of the general ledger accounts of "trading financial assets", "short-term loans", "notes payable" and "employee remuneration payable".

Some items need to be filled in according to the closing balances of several G/L accounts, such as the "Monetary Funds" item, which needs to be filled in according to the total of the closing balances of the three G/L accounts: "Cash in Hand", "Bank Deposits" and "Other Monetary Funds".

2) Fill in the calculation according to the balance of the sub-ledger account. For example, the "Accounts Payable" item needs to be calculated and filled in according to the closing credit balance of the relevant detailed accounts to which the "Accounts Payable" and "Accounts Prepaid" accounts belong, and the "Accounts Receivable" item needs to be calculated and filled in according to the closing debit balance of the relevant detailed accounts to which the "Accounts Receivable" and "Accounts Receivable" accounts belong to which the two accounts belong at the end of the period.

3) Fill in the calculation according to the analysis and calculation of the balance of the general ledger account and the sub-ledger account. For example, the "long-term loan" item needs to be calculated and filled in according to the balance of the "long-term loan" general ledger account after deducting the long-term loan that will mature within one year in the detailed account to which the "long-term loan" account belongs, and the enterprise cannot independently extend the repayment obligation.

4) The net amount is filled in according to the balance of the relevant account minus the balance of the provision account. Such as "notes receivable", "accounts receivable", "long-term equity investment", "construction in progress" and other items in the balance sheet.

It should be filled in according to the net amount of the closing balance of "notes receivable", "accounts receivable", "long-term equity investment", "construction in progress" and other accounts minus the balance of "bad debt provision", "long-term equity investment impairment provision" and "construction in progress impairment provision". Fixed Assets item.

It should be filled in according to the net amount of the closing balance of the "fixed assets" account minus the balance of the allowance for "accumulated depreciation" and "provision for impairment of fixed assets": the item of "intangible assets" should be filled in according to the net amount of the closing balance of the "intangible assets" account after deducting the balance of the allowance for "accumulated amortization" and "provision for impairment of intangible assets".

5) Comprehensively use the above filling methods to analyze and fill in. For example, the analysis and summary of the closing balance of the general ledger account such as "raw materials", "consignment processing materials", "turnover materials", "material procurement", "materials in transit", "goods issued", and "material cost differences" in the balance sheet.

The balance sheet approach is as follows:

1. Fill in directly according to the balance of the general ledger account. Most of the items in the balance sheet are entered directly from the balances of the relevant general ledger accounts.

2. Fill in the calculation according to the balance of the general ledger 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".

3. Fill in the calculation according to the balance of the detailed account. For example, the item of "accounts receivable" should be calculated and filled in according to the debit balance of the relevant detailed accounts at the end of the period to which the two accounts of "accounts receivable" and "accounts receivable" belong after deducting the provision for impairment.

4. Fill in the column according to the analysis and calculation of the balance of the general ledger account and the detailed account. For example, for the "long-term borrowing" item, according to the closing balance of the "long-term borrowing" general ledger account, the part of the long-term borrowing that will mature within one year reflected in the detailed account to which the "long-term borrowing" account belongs is deducted.

5. Fill in the net amount according to the account balance minus the allowance items. For example, the item of "intangible assets" is filled in according to the net amount of the closing balance of the "intangible assets" account, minus the balances of the "intangible assets impairment provision" and "accumulated amortization" allowance accounts.

The balance sheet has two parts: the first and the main one. The first part of the table provides a general description of 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.

Assets include current assets and non-current assets. Current assets include: monetary funds, notes receivable, accounts receivable, notes receivable, etc.; Non-current assets include: fixed assets, intangible assets, long-term amortized expenses, financial assets available for the highest level, etc.

In the same way, liabilities include current liabilities and non-current liabilities, current liabilities include: accounts payable, employee remuneration payable, taxes payable, etc., and non-current liabilities (long-term liabilities) include special payables, long-term loans, special payables, etc.

The balance sheet is practiced as follows:Tools Raw materials: account balance sheets, balance sheets.

1. According to the balance sheet items, fill in the current assets value in turn, and pay attention to the two values of the ending balance and the beginning of the year.

2. Fill in the beginning and closing balances of non-current assets below. 、<

3. Fill in the balance at the beginning of the year and the balance at the end of the period.

4. Finally, fill in the beginning and closing balances of non-current negative and potato service debts.

Balance sheet approach:

(1) Fill in according to the balance of the general ledger account. For example, items such as "trading financial assets", "short-term loans", "notes payable" and "employee remuneration payable" are directly filled in according to the balances of the general ledger accounts of "trading financial assets", "short-term loans", "notes payable" and "employee remuneration payable".

Some items need to be filled in according to the closing balances of several G/L accounts, such as the "Monetary Funds" item, which needs to be filled in according to the total of the closing balances of the three G/L accounts: "Cash in Hand", "Bank Deposits" and "Other Monetary Funds".

2) Fill in the calculation according to the balance of the sub-ledger account. For example, the "Accounts Payable" item needs to be calculated and filled in according to the closing credit balance of the relevant detailed accounts to which the "Accounts Payable" and "Accounts Prepaid" accounts belong, and the "Accounts Receivable" item needs to be calculated and filled in according to the closing debit balance of the relevant detailed accounts to which the "Accounts Receivable" and "Accounts Receivable" accounts belong to which the two accounts belong at the end of the period.

3) Fill in the calculation according to the analysis and calculation of the balance of the general ledger account and the sub-ledger account. For example, the "long-term loan" item needs to be calculated and filled in according to the balance of the "long-term loan" general ledger account after deducting the long-term loan that will mature within one year in the detailed account to which the "long-term loan" account belongs, and the enterprise cannot independently extend the repayment obligation.

4) The net amount is filled in according to the balance of the relevant account minus the balance of the provision account. Such as "notes receivable", "accounts receivable", "long-term equity investment", "construction in progress" and other items in the balance sheet.

It should be filled in according to the net amount of the closing balance of accounts receivable, accounts receivable, long-term equity investment, construction in progress and other accounts after deducting the balance of bad debt provisions, long-term equity investment impairment provisions, construction in progress impairment provisions and other accounts, fixed asset items.

It should be filled in according to the net amount of the closing balance of the "fixed assets" account minus the balance of the allowance for "accumulated depreciation" and "provision for impairment of fixed assets": the item of "intangible assets" should be filled in according to the net amount of the closing balance of the "intangible assets" account after deducting the balance of the allowance for "accumulated amortization" and "provision for impairment of intangible assets".

5) Comprehensively use the above filling methods to analyze and fill in. For example, the analysis and summary of the closing balance of the general ledger account such as "raw materials", "consignment processing materials", "turnover materials", "material procurement", "materials in transit", "goods issued", and "material cost differences" in the balance sheet.

1. The item of "monetary funds" reflects the total amount of cash in hand, deposits in bank settlement accounts, deposits in other cities, deposits in bank drafts, deposits in bank cashier's checks, deposits in international letters of credit and funds in transit. This item should be presented on the basis of the total closing balances of the accounts "Cash", "Bank Deposits" and "Funds in Other Currencies".

2. "Short-term Investment", "Accounts Receivable", "Bad Debt Provision", "Export Tax Rebate Receivable", "Nuclear Grinding Subsidy Receivable", "Other Receivables", "Construction in Progress", "Intangible Assets", "Deferred Assets", "Short-term Borrowings", "Notes Payable", "Accounts Payable", "Accounts Receivable", "Other Payables", "Long-term Borrowing", "Bonds Payable", "Long-term Payables", "Housing Working Capital", "Paid-in Capital", "Capital Reserve", "Surplus Reserve" items, They should be filled in separately on the basis of the closing balances of the corresponding accounting accounts.

3. The item of "notes receivable" should be filled in according to the closing balance of the "notes receivable" account. Bills receivable that have been discounted to banks are not included in this hail item, and the discounted commercial acceptance bills should be reflected separately in the supplementary information at the bottom of this table.

4. The item of "prepaid accounts" should be filled in according to the closing balance of the "prepaid accounts" account. If there is a credit balance in the relevant detailed account to which the "Accounts Prepaid" account belongs, it should be entered in the "Accounts payable" item in this table. If the "Accounts Payable" account belongs to a detailed account with a debit balance, it should also be included in this item.

5. "Inventory" includes commodities in transit, inventory commodities, processed commodities, leased commodities, commodities issued by installment collection, materials and materials, packaging materials, low-value consumables, etc., excluding commodities entrusted by enterprises and special reserve materials. This item should be filled in according to the difference between the closing debit and debit Genji scattered balances of the accounts such as "Commodity Purchase", "Inventory Goods", "Commodity Purchase and Sales Difference", "Commodity Price Reduction Provision", "Processed Commodities", "Rental Commodities", "Installment Goods Issued", "Materials and Materials", "Packaging", "Low-value Consumables", etc.