How to make a balance sheet, cash flow statement, income statement?

Hello landlord! It's the job of an accountant;

How the balance sheet is prepared:

1 Fill in directly according to the G/L account balance. Most of the items in the balance sheet are filled in directly according to the balance of the relevant general ledger account, such as the "notes receivable" item, which is directly filled in according to the closing balance of the "notes receivable" general ledger account; The "Short-term Borrowing" item is directly filled in according to the closing balance of the "Short-term Borrowing" general ledger account. "Transactional financial assets", "construction materials", "deferred income tax assets", "short-term borrowings", "transactional financial liabilities", "notes payable", "employee remuneration payable", "taxes payable", "deferred tax liabilities", "projected liabilities", "paid-in capital", "capital reserve" and "surplus reserve" are all included in this item.

2 Calculated and filled in according to the G/L account balance. 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 Columns are calculated based on 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 to which the two accounts of "accounts receivable" and "accounts receivable" belong after deducting the provision for impairment; The "Accounts Payable" item is calculated and filled in based on the closing credit balance of the relevant detailed account to which the "Accounts Payable" and "Accounts Prepaid" accounts belong.

4. Fill in the column according to the analysis of the balance of the G/L 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 Presented on the basis of account balances minus their allowances. For example, the item "Inventory" is filled in according to the closing balance of the "Inventory" account, minus the balance of the allowance account for "Inventory Decline Provision"; Another example is the item of "intangible assets", which is filled in according to the closing balance of the "intangible assets" account, minus the balance of the allowance for "impairment of intangible assets" and "accumulated amortization".

The figures in the "Beginning of the Year" column of the balance sheet are filled in according to the figures in the "Closing Number" column of the balance sheet at the end of the previous year, and the figures in the "Closing Number" column are filled in according to the balances of the general ledger accounts and the detailed accounts to which they belong at the end of the accounting period. If the names and contents of the items specified in the balance sheet of the current year are inconsistent with those of the previous year, the names and numbers of the items in the balance sheet at the end of the previous year shall be adjusted according to the caliber of the year in which they are reported, and shall be entered in the column of "number of the beginning of the year" in this table.

Resources.

1. The preparation of the cash flow statement shall be completed quickly in the following order from easy to difficult:

First, fill in the items of "Net increase in cash and cash equivalents" in the supplementary information, and determine the "net increase in cash and cash equivalents".

Second, the items "Cash flows from financing activities" in the main table are entered and the "net cash flows from financing activities" are determined.

Thirdly, the items of "Cash flows from investing activities" in the main table are filled in, and the "net cash flows from investing activities" are determined.

Fourth, the calculation formula is: net cash flow from operating activities, net increase in cash and cash equivalents, net cash flow from financing activities, and net cash flow from investment activities.

The difficulty in preparing the cash flow statement is to determine the net cash flow from operating activities, because financing activities and investment activities are relatively small in the business of the enterprise, and the financial data is easy to obtain, so the cash flow items of these two activities are easy to fill in, and it is easy to ensure that the net cash flow results of these two activities are correct, so that the net cash flow from operating activities calculated according to the formula is also easy to ensure that it is correct.

2. Determine the "net increase in cash and cash equivalents" of the supplementary information

1. The closing balance of cash The closing balance of the balance sheet "monetary funds";

2. The opening balance of cash The opening balance of "monetary funds" of the balance sheet;

3. Net increase in cash and cash equivalents Closing balance of cash Opening balance of cash.

4. There are few cash equivalents in general enterprises, so this factor is not considered in this formula, and if there is, it should be filled in accordingly.

Summary. 600 fixed assets and 400 intangible assets

Dear, how are you having a beginning of the term?

1 Borrowing bank deposits 2000 Credit: Paid-in capital 20002: borrowing bank deposits 1000 Loan: short-term borrowing 10003, borrowing intangible assets 400 Credit: bank deposits 400

4. Borrow: fixed assets 600 Credit: bank deposits 6005 Borrowing inventory commodities 200 Credit: bank deposits 200

6: Borrowing bank deposits 150 Loan main business income 150 Borrowing main business cost 100 Loan: 100 inventory goods

Pro, then do t account.

Put the data into the report.

That's it. How to fill it in.

Monetary funds = 2000 + 1000 - 400 - 600 - 200 + 150 to fill in the end of the period.

Short-term borrowing = 1000

Paid-up capital = 2000

600 fixed assets and 400 intangible assets

How to fill in at the beginning of the term.

200-150=50 items in stock

Undistributed profit 50

Income statement: revenue 200, operating costs 150, total profit 50, cash flow statement 1, sales of goods 200

1. 150 goods sold

2. Buy 200 goods

3. Obtained an investment of 2000

4. Obtain a loan of 1000

5. Build long-term assets of 600+400

Okay, I'm done.

You can do the rest for yourself.