Advice 1: How to calculate the balance

The balance (or form No. 1, as it is called in the accounting report) is one of the most important accounting documents of the enterprise, which reflects its financial condition in the form of money for a certain period of time. The asset balance recorded data on current and non-current assets liabilities – capital of the company and its long-term and short-term obligations.
You will need
  • For accounting or reporting forms, Ledger balance on the values of the accounts.
Instruction
1
Fill out the top of form 1, or enter data into computer accounting software.
2
Complete the first section of the asset – non-current assets. Are included here: major funds that can be invested in the construction, completed or not, in the material values of various assets. This information is entered in the corresponding lines of the finished form of balance.
3
Complete the second section of the asset – current assets. This takes into account: different stocks of the enterprise, the VAT amount is still not accepted to a deduction, accounts receivable, investment companies, invested for a short period, the availability of Finance and other assets.
4
Complete the third section liabilities – capital and reserves. This takes into account such types of capital as equity and incremental. Specify the details of the reserve capital, for example, reserved for future planned expenditures. This paragraph should also specify the retained earnings.
5
Complete the fourth section of the liabilities – long-term obligations. This takes into account: long-term loans, such as loans. At this stage, you specify the obligations to the tax that was deferred for a number of reasons, as well as other liabilities on behalf of the company.
6
Complete the fifth section liabilities – short-term obligations. This takes into account: loans and loans taken for a short term debt on such debt to the founders. Entered to balance the projected revenues and expenses and the Finance that is earmarked for them. Be sure to specify and liabilities.

Advice 2: How to calculate balance sheet liquidity

Liquidity is a measure of the reliability of the enterprise, its degree of solvency. Accordingly, the higher the liquidity, the more trust causes more company.
You will need
  • The balance sheet
Instruction
1
For determining the liquidity of the enterprises used the data from the financial statements. Liquidity is nominal, the company's ability to repay the current debt only at the expense of circulating assets. Distinguished current, quick and absolute liquidity.
2
Current liquidity ratio (coverage ratio) is the ratio of current assets OA, net long-term receivables DZ and debt of the company founders by contribution to the share capital of ZUK current liabilities TA(current liabilities). For calculation use the following formula: K1 = (OA – DZ – Zuke)/TA, where K1 is the current ratio. Take data from the accounting balance sheet, form 1: K1 = (строки290 - 230 - 220)/(строки690 - 650 - 640)
3
It is believed that the current liquidity is within normal limits, if the indicator value varies in the range from 1.5 to 2.5 (depending on the industry of the enterprise). If the ratio is less than 1, the financial capacity of the company is unstable, there is a high financial risk.
4
Quick liquidity - the possibility of early repayment of debts in case of emergency due to the highly liquid current assets (short term financial investments, cash, etc.). Mathematically it is the ratio of current assets with high liquidity THAT less inventories Inventories current liabilities TP. Use the formula: K2 = (TA – EMF)/TP.
K2 = (строки240 + 250 + 260) / (строки690 - 650 - 640).
5
Absolute liquidity - redemption due to the only available cash or equivalent assets. Coefficient equal to the ratio of the amount of money the DS and short-term investments KV current liabilities TP. Use the formula K3 = (LB + KV)/TP. K3 = (строки260 + 250) / (строки690 - 650 - 640). It is believed that the value is in the normal range if it is greater than 0.2, i.e. 20%.
Is the advice useful?
There are computer programs to calculate and analyze the values of indicators of liquidity, for example, 1C.
Note
The balance is considered to be reduced when the total amount of assets is fully consistent with the total liabilities.
Useful advice
The easiest way for drawing up a balance to use specialized accounting software.
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