On the traffic report Money reflect the cash flows of the organization - payments to the company and the receipt of cash and cash equivalents and their balances at the beginning and end of the reporting year. When compiling the report, be guided by PBU 23/2011.
The report contains data that directly follows from the entries in the accounting accounts. We will show the procedure for filling out the traffic report with an example.
EXAMPLE. REFLECTION OF CASH FLOWS
On account 50 "Cashier" - 3000 rubles;
On account 51 "Settlement account" - 60,000 rubles.
On line 4450 "The balance of cash and cash equivalents at the beginning of the reporting period" the company reflected the amount: 3000 rubles. + 60 000 rub. = 63,000 rubles.
The total amount of proceeds from the sale of products received by the cashier and the settlement account "Passiva" during the year amounted to 1,770,000 rubles. (including VAT - 270,000 rubles). Liabilities also received advance payments from buyers in the amount of 472,000 rubles. (including VAT - 72,000 rubles).
These transactions were reflected in the entries:
Debit 50 (51) Credit 62
- 1,770,000 rubles. - received revenue;
Debit 50 (51) Credit 62 sub-account "Calculations on advances received"
- 472,000 rubles. - received advances from buyers.
Line 4111 “from the sale of products, goods, works and services” indicates receipts without VAT:
RUB 1,770,000 - 270,000 rubles. + 472,000 rubles. - 72,000 rubles. = 1,900,000 rubles.
AT reporting year"Passive" received state aid free of charge - funds for the purchase of raw materials in the amount of 70,000 rubles.
The firm used them in current activities. The money received was credited with a record:
Debit 51 Credit 86
- 70,000 rubles. - received budgetary funds.
When posting raw materials purchased at the expense of these funds, the accountant made an entry:
Debit 86 Credit 98
- 70,000 rubles. - recognized deferred income not included in the calculation net assets(which means increasing equity).
Because the state aid increases the equity of "Passive", it must be shown in the composition financial transactions- on line 4119 "other income".
The employee of "Passiva" returned to the cash desk the unused balance of accountable money issued to him for the purchase of materials in the amount of 10,000 rubles.
In addition, suppliers received penalties (forfeit) for violation of the terms of business contracts for the sale of products in the amount of 210,000 rubles. (without VAT).
Accountant "Passiva" made notes:
Debit 50 Credit 71
- 10,000 rubles. – returned the balance of accountable funds;
Debit 51 Credit 76
- 210,000 rubles. - There have been penalties.
Received funds in the amount of 220,000 rubles. (10,000 + 210,000) relate to current operations and are reflected in line 4119 "other income".
During the reporting year, Passive transferred 944,000 rubles to suppliers of raw materials and materials. (including VAT - 144,000 rubles). Posting was made in the accounting:
Debit 60 Credit 51
- 944,000 rubles. - Transferred money to suppliers.
This money is reflected in line 4121 "suppliers (contractors) for raw materials, materials, works, services" in the amount of 800,000 rubles. (excluding VAT).
For the year, 150,000 rubles were issued from the cash desk of the company to pay employees. Let's combine these wires into one:
Debit 70 Credit 50
- 150,000 rubles. - Paying salaries to employees.
This amount is shown in line 4122 "in connection with the remuneration of employees."
total amount tax payments, transferred to the budget in the reporting year, amounted to 360,000 rubles, of which income tax - 130,000 rubles, VAT - 200,000 rubles, other taxes - 30,000 rubles. The transfer of money was reflected in the posting:
Debit 68 Credit 51
- 360,000 rubles. - taxes are transferred to the budget.
The accountant distributed this amount as follows: in line 4124 - 130,000 rubles, in line 4129 - 30,000 rubles.
About VAT - a special conversation. This is an indirect tax and the cash flows related to it should be shown on the net. The accountant will determine the resulting VAT flow in total for all operations of the company - current, investment and financial, but show it as part of the flow from current operations.
During the year, the employees of "Passiva" were issued from the cash desk material aid and other payments not related to wages, for a total amount of 210,000 rubles. The accountant made the posting:
Debit 73 Credit 50
- 210,000 rubles. - money was withdrawn from the cash register.
These payments relate to current activities and are shown in line 4129 "other payments".
In the reporting year, Passive sold the machine and the unfinished building. Income from their sale amounted to 1,180,000 rubles. (including VAT - 180,000 rubles). Shares of another organization were also sold in the amount of 40,000 rubles. These transactions are reflected in the posting:
Debit 51 Credit 60 (76)
- 1,220,000 rubles. (1,180,000 + 40,000) - received money from buyers.
The funds received are reflected in lines 4211 (net of VAT) and 4222.
In the reporting year, "Passiv" was returned a long-term loan in the amount of 80,000 rubles. When the money was received, the following entries were made:
Debit 51 Credit 58
- 80,000 rubles. - returned the loan.
The return of the granted loan is reflected in line 4213.
The company spent 885,000 rubles on the purchase of fixed assets. (including VAT - 135,000 rubles). Other organizations "Passive" issued long-term loans in the amount of 60,000 rubles. The accountant made the entries:
Debit 60 Credit 51
- 885,000 rubles. – money was transferred to suppliers of fixed assets;
Debit 58 Credit 51
- 60,000 rubles. - interest-bearing loan.
These amounts are shown respectively in lines 4221 “in connection with the acquisition, creation, modernization, reconstruction and preparation for use non-current assets” (net of VAT) and 4223 “in connection with the acquisition of debt valuable papers(rights to claim funds to other persons), granting loans to other persons”.
Line 4200 “Balance cash flows from investment operations” shows the total for investment activity firms. It is defined as the difference between the money received and spent (excluding VAT). This difference (balance of cash flows from investment operations) was:
RUB 1,000,000 + 40 000 rub. + 80 000 rub. - 750,000 rubles. - 60,000 rubles. = 310,000 rubles.
There was no VAT movement in connection with financial transactions. The resulting cash flow from this tax in connection with current and investment transactions was:
RUB 270,000 + 72 000 rub. - 144,000 rubles. - 200,000 rubles. + 180 000 rub. - 135,000 rubles. = 43,000 rubles.
Accountant "Liabilities" showed this amount on line 4119. Now he can sum up the current operations.
In the reporting year, Passive received a short-term loan from another organization in the amount of 12,000 rubles. The accountant made the posting:
Debit 51 Credit 66
- 12,000 rubles. - received a loan.
The amount of the loan is reflected in line 4311 "obtaining credits and loans".
Other receipts amounted to 70,000 rubles. This is line 4319.
At the same time, the company returned the loan taken from the bank in the amount of 320,000 rubles. The refund was reflected by the posting:
Debit 66 Credit 51
- 320,000 rubles. - returned the loan.
It is listed on line 4323.
Line 4300 "Balance of cash flows from financial operations" summed up the corresponding total. He composed:
12 000 rub. + 70 000 rub. - 320,000 rubles. = - 238,000 rubles.
The difference between all cash receipts and expenses of the firm was:
RUB 843,000 + 310 000 rub. - 238,000 rubles. = 915,000 rubles.
This amount is reflected in line 4400 “Balance of cash flows for reporting period».
Line 4500 "Balance of cash and cash equivalents at the end of the reporting period" indicates the amount of money of the company as of December 31 of the reporting year. She made up:
63 000 rub. + 915 000 rub. = 978,000 rubles.
In accounting, transactions are reflected in rubles, but in the report the cash flow must be shown in thousands of rubles.
The cash flow statement will be completed as follows.
If a firm cannot unequivocally attribute cash flows to current, investment, or financial activities, they can be attributed to the cash flows of current operations (clause 12 of PBU 23/2011).
In 2011, by Order of the Ministry of Finance of 02.02.2011 No. No. 11n was approved. Its introduction is due to an attempt to bring the standards of the Russian accounting to international standards financial reporting(IFRS).
In accordance with paragraph 6 of PBU 21/2008, the organization's accounting policy should ensure rational accounting, based on the business conditions and the size of the organization (rationality requirement).
The indicators of the statement of cash flows of the organization are reflected in rublesRF.
The amount of cash flows in foreign currency converted into rubles at the official exchange rate of this foreign currency to the ruble, established by the Central Bank of the Russian Federation on the date of making or receiving the payment
Note:The difference arising from recalculation cash flows of the organization and balances of cash and cash equivalents in foreign currency at exchange rates for different dates, is reflected in the cash flow statement separately from current, investment and financial cash flows of the organization as the impact of changes in the exchange rate of foreign currency against the ruble.
2. Indicators of the statement of cash flows for the previous period.
Report figures for the previous year are carried over from the 2010 cash flow statement, with adjustments for data comparability.
In accordance with, if the data for the period preceding the reporting period, incomparable with data for the reporting period, then the first of these data are subject to adjustment based on the rules established regulations on accounting. Each significant adjustment must be disclosed in the explanations to the balance sheet and income statement, together with an indication of the reasons for this adjustment .
Those. 2010 cash flow statement data needs to be corrected:
- reflect cash equivalents;
- “pull out” the amounts of indirect taxes and show the balance of mutual settlements on them;
- “Collapse” turnovers that are not cash flows of the organization;
If it is difficult to adjust last year's figures, the figures must be calculated based on the 2010 accounting data (which means, in fact, a new statement of cash flows for 2010).
Note:When completing the report, remember that deductible or negative indicators are shown in the report in parentheses(Order of the Ministry of Finance dated July 2, 2010 No. 66n “On forms financial statements organizations").
3. Filling in the section "Cash flows from current operations".
The section "cash flows from current operations" contains indicators characterizing the receipts and disposals of cash associated with the main activities of the organization (receipts from buyers and payments to suppliers).
Also included in this section are:
1. Income:
- rent, license payments, royalties, commissions and other similar payments;
- from interest on accounts receivable buyers (customers);
- from resale financial investments;
- others (including a positive final VAT balance).
- on remuneration of employees;
- income tax;
- interest on debt obligations (other than interest included in the cost of investment assets);
- others (including the negative final VAT balance).
Note:In accordance with paragraph 12 of PBU 23/2011, the cash flows of the organization, which can not be unambiguously classified according toparagraphs 8- 11 Positions classified as cash flows from current operations.
INCOME FROM CURRENT OPERATIONS
Income - total(line 4110 ) - indicates the total amount of receipts from current operations (calculated as the sum of lines 4111 -4119 ).
Including:
from the sale of products, goods, works and services(line 4111 ) - indicates the amount of cash and equivalents received to settlement accounts and to the cash desk of the organization (as well as to cash equivalent accounts) for goods, works, services sold (including commissions and agency fees).
These receipts are reflected in the accounting registers on the debit of the following accounts:
- 50 "Cashier";
- 51 "Settlement accounts";
- 52 "Currency accounts";
These receipts are also reflected in the debit of accounts 50, 51, 52, 58, 76, minus the amounts:
- indirect taxes (we subtract the amounts of VAT, except for VAT, from the amounts of reimbursements and due to commitents, principals);
- received by agents, commission agents, intermediaries due for transfer to committents, principals, clients of intermediaries;
- received as compensation for utility and other expenses incurred.
from the resale of financial investments(line 4113 ) - indicates the amount of cash and equivalents received on financial investments acquired for the purpose of their resale in the short term (usually within three months).
Note:In accordance with clause 17 of PBU 23/2011, cash flows are reflected in the cash flow statement collapsed in cases where they are characterized by a rapid turnover, large sums and short return periods.
Thus, receipts from financial investments are shown only in the amount of economic benefits received by the organization (the total amount of receipts minus the amounts spent on the acquisition of realized financial investments).
(lines 4114 - 4118 ) - the names of additional lines and the amounts of receipts corresponding to these names are indicated.
In additional lines, the accountant can reflect, taking into account the level of materiality, receipts from current activities that are not taken into account in the amounts of receipts for other lines.
Such receipts may be those receipts that cannot be unambiguously classified.
The amounts of these receipts are reflected according to the same principles as the amounts of proceeds from sales in the line 4111 .
other supply(line 4119 ) - indicates the amount of other income from the current activities of organizations. Such receipts may be:
- the amount of benefit from the sale/purchase of currency;
- positive balance of VAT payments;
- reimbursement amounts;
- interest due on accounts receivable of buyers (customers);
- proceeds from the sale of other property (except for the sale of fixed assets);
The amounts of indirect taxes received by the organization from the budget (for example, VAT refunds) are reflected in this line “curtailed”.
PAYMENTS FOR CURRENT OPERATIONS
Payments - total(line 4120 ) - indicates the amount of payments for current operations (calculated as the sum of lines 4121 -4129 ). Line indicators 4120 and by lines 4121-4129
Including:
to suppliers (contractors) for raw materials, materials, works, services(line 4121 ) - indicates the amount of payments to suppliers and contractors for received goods and materials, works and services related to the current activities of the organization.
- 50 "Cashier";
- 51 "Settlement accounts";
- 52 "Currency accounts";
- 58 "Financial investments" (in terms of accounting for cash equivalents related to financial investments);
- 76 "Settlements with various debtors and creditors" (in terms of accounting for other cash equivalents);
These payments are reflected in the accounting registers for the loan of the following accounts:
- 50 "Cashier";
- 51 "Settlement accounts";
- 52 "Currency accounts";
- 58 "Financial investments" (in terms of accounting for cash equivalents related to financial investments);
- 76 "Settlements with various debtors and creditors" (in terms of accounting for other cash equivalents);
income tax(line 4124 ) - indicates the amount of payments related to the payment of corporate income tax, including advance tax payments, with the exception of corporate income tax directly related to the investment or financial operations of the organization.
(lines 4125-4128 ) - the names of additional lines and the amounts of payments corresponding to these names are indicated.
In additional lines, the accountant may reflect, taking into account the level of materiality, payments for current activities that are not taken into account in the amounts of payments for other lines.
Such payments may be payments that cannot be unambiguously classified.
The amounts of these payments are reflected according to the same principles as the amounts of payments to suppliers and contractors for goods and materials received, works and services related to the current activities of the organization in the line 4121 .
other payments (line 4129 ) - indicates the amount of other payments related to the current activities of organizations. These payments can be:
- the amount of loss from the sale/purchase of currency;
- the amount of loss received from the exchange of cash equivalents;
- negative balance of settlements (debt to the budget) for VAT;
- penalties paid by the organization, fines and sanctions under contracts with counterparties.
The amounts of indirect taxes paid by the organization to the budget (for example, VAT) are reflected in this line “curtailed”.
Balance of cash flows from current operations(line 4100 ) - indicates the amount of the difference between receipts from current operations and payments on current operations.
Line 4100 = string 4110 - line 4120.
1. Completion of the section "Cash flows from investment operations".
In this section, organizations reflect the cash flows associated with investment activities - the acquisition, creation or disposal of non-current assets.
In accordance with paragraph 10 of PBU 23/2011, information on cash flows from investment operations shows the users of the organization's financial statements the level of the organization's costs incurred to acquire or create non-current assets that provide cash receipts in future.
Examples of cash flows from investment operations:
- payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets, including the costs of research, development and technological work;
- payment of interest on debt obligations included in the value of investment assets in accordance with PBU 15/2008;
- proceeds from the sale of non-current assets;
- payments in connection with the acquisition of shares (interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
- proceeds from the sale of shares (participation interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
- granting loans to other persons;
- return of loans granted to other persons;
- payments in connection with the acquisition of debt securities (rights to claim funds from other persons), with the exception of financial investments acquired for the purpose of resale in the short term;
- proceeds from the sale of debt securities (rights to claim funds from other persons), with the exception of financial investments acquired for the purpose of resale in the short term;
- dividends and similar receipts from equity participation in other organizations;
INCOME FROM INVESTMENT OPERATIONS
Income - total(line 4210 ) - indicates the total amount of income from investment operations (calculated as the sum of the lines 4211 -4219 )
Including:
from the sale of non-current assets (except for financial investments)(line 4211 ) - indicates the amount of receipts of cash and cash equivalents associated with the sale of non-current assets.
For example, proceeds from the sale:
- fixed assets;
- intangible assets;
- capital investments in non-current assets (including in the form of construction in progress);
- R&D results.
- 50 "Cashier";
- 51 "Settlement accounts";
- 52 "Currency accounts";
- 58 "Financial investments" (in terms of accounting for cash equivalents related to financial investments);
- 76 "Settlements with various debtors and creditors" (in terms of accounting for other cash equivalents);
- indirect taxes (we subtract the amounts of VAT, except for VAT, from the amounts of reimbursements and due to commitents, principals);
- received by agents, commission agents, intermediaries due for transfer to committents, principals, clients of intermediaries;
- received as compensation for expenses incurred (transport, utilities, etc.).
from the return of loans granted, from the sale of debt securities (rights to claim funds from other persons) (line 4213 ) - the amount of receipts is indicated:
- from the return of previously granted interest-bearing loans (excluding interest received);
- from the sale of bills and bonds (excluding interest received);
- from the assignment of previously acquired rights of claim to third parties.
other supply(line 4219 ) - indicates the amount of other income related to the investment activities of the organization, for example - income from participation in joint activities.
PAYMENTS FOR INVESTMENT OPERATIONS
Payments - total(line 4220 ) - indicates the amount of payments for investment operations (calculated as the sum of lines 4221 -4229 ). Line indicators 4220 and by lines 4221-4229 are indicated in parentheses.
Including:
in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets (line 4221 ) - indicates the amount of payments to counterparties, as well as payments to employees of the organization associated with operations for the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets.
These payments are reflected in the accounting registers for the loan of the following accounts:
- 50 "Cashier";
- 51 "Settlement accounts";
- 52 "Currency accounts";
- 58 "Financial investments" (in terms of accounting for cash equivalents related to financial investments);
- 76 "Settlements with various debtors and creditors" (in terms of accounting for other cash equivalents);
- indirect taxes (we subtract the amount of paid VAT, except for VAT, from the amounts of refunds and VAT related to commitents, principals);
- amounts paid by agents, commission agents, intermediaries due to be transferred to committents, principals, clients of intermediaries;
- reimbursable expenses (transport, utilities, etc.).
in connection with the acquisition of debt securities (the rights to claim funds from other persons), the provision of loans to other persons (line 4223 ) - indicates the amount of payments sent:
- for the provision of interest-bearing loans;
- for the purchase of bills and bonds;
- on the acquired rights of claim against third parties.
other payments(line 4229 ) - the amount of payments is indicated:
- on income tax from investment operations (if it is possible to determine it correctly);
- directed to contributions to joint activities;
- other payments related to the investment operations of the organization.
Line 4200 = string 4210 - line 4220.
If the result is negative, then it is indicated in parentheses.
EXAMPLE OF COMPLETING THE STATEMENT OF CASH FLOW sheet 1.
1. Filling in the section "Cash flows from financial transactions".
The section “Cash flows from financial operations” reflects the amounts of cash flows associated with raising financing on a debt or equity basis.
Such operations entail changes in the structure and magnitude:
- capital of the organization;
- borrowed money organizations.
- cash deposits of owners (participants), proceeds from the issue of shares, increase in shares of participation;
- payments to owners (participants) in connection with the redemption of shares (participatory interests) of the organization from them or their withdrawal from the membership;
- payment of dividends and other payments for the distribution of profits in favor of the owners (participants);
- proceeds from the issuance of bonds, bills of exchange and other debt securities;
- payments in connection with the redemption (redemption) of promissory notes and other debt securities;
- receiving credits and loans from other persons;
- repayment of credits and loans received from other persons.
Income - total(line 4310 ) - indicates the total amount of receipts from financial transactions (calculated as the sum of the lines 4311 -4319 )
Including:
obtaining credits and loans(line 4311 ) - indicates the amount of receipts of cash and cash equivalents as loans and borrowings (including receipts on interest-free loans).
cash deposits owners (participants)(line 4312 ) - indicates the amount of cash contributions of the owners (participants) of the organization that do not lead to an increase in participation shares.
from issuance of shares, increase in participation(line 4313 ) - indicates the amount of receipts received as payment:
- shares of the organization (its shareholders);
- shares in the authorized capital of the organization (by its founders);
- additionally placed shares;
- additional monetary contributions leading to an increase in the share of participation.
- promissory notes issued by the organization;
- bond issues;
- other debt securities.
PAYMENTS FOR FINANCIAL OPERATIONS
Payments - total(line 4320 ) - indicates the amount of payments for financial transactions (calculated as the sum of lines 4321 -4329 ). Line indicators 4320 and by lines 4321-4329 are indicated in parentheses.
Including:
owners (participants) in connection with the redemption of shares (participatory interests) of the organization from them or their withdrawal from the participants (line 4321 ) - the amount of payments is indicated:
- the actual value of the share (part of the share) to the participant/his creditors/heirs/legal successors;
- for own shares redeemed from shareholders (their creditors, heirs, successors).
in connection with the redemption (redemption) of promissory notes and other debt securities, repayment of credits and loans(line 4323 ) - indicates the amount of payments aimed at repaying debt obligations (credits, loans, own bills and other debt securities), with the exception of the amount of interest paid.
other payments(line 4329 ) - indicates the amount of other payments related to the financial operations of the organization. This line may reflect, for example, lease payments paid by the organization.
Balance of cash flows from financial operations(line 4300 ) - indicates the amount of the difference between receipts from financial transactions and payments on financial transactions.
Line 4300 = string 4310 - line 4320.
If the result is negative, then it is indicated in parentheses.
1. resulting data.
Balance of cash flows for the reporting period(line 4400 ) - indicates the amount obtained by adding:
- Cash flow balance from current operations (line 4100 );
- Balance of cash flows from investment operations (line 4200 );
- Balance of cash flows from financial operations (line 4300 );
If the result is negative, then it is indicated in parentheses.
Balance of cash and cash equivalents at the beginning of the reporting period(line 4450 ) - indicates the amount of the balance of cash and cash equivalents at the beginning of the year.
This indicator should be linked to the balance sheet line indicator 1250 "Cash and cash equivalents" at the beginning of the year. If these amounts are not equal, then it is necessary to decipher and explain the deviations that have arisen.
Balance of cash and cash equivalents at the end of the reporting period(line 4500 ) - indicates the amount of the balance of cash and cash equivalents at the end of the year.
This indicator should be linked to the balance sheet line indicator 1250 "Cash and cash equivalents" at the end of the year. If these amounts are not equal, then it is necessary to decipher and explain the deviations that have arisen.
The magnitude of the impact of changes in the foreign exchange rate against the ruble(line 4490 ) - the total amount of exchange rate differences arising from the conversion of foreign currency funds and equivalents into rubles is indicated.
The amount of the difference is determined as follows:
The value of the impact of changes in the foreign exchange rate against the ruble = the total amount of positive exchange rate differences for the reporting year - the total amount of negative exchange rate differences for the reporting year.
If the result is negative, then it is indicated in parentheses.
Data for determining the final balance of exchange rate differences are reflected in the accounting account 91 "other income and expenses".
EXAMPLE OF COMPLETING THE STATEMENT OF CASH FLOW sheet 2.
1. Accounting policy.
AT accounting policy Organizations for accounting purposes need to reflect the following information:
"Tax Bulletin", 2013, N 5
Since 2011, when compiling a cash flow statement included in the financial statements, organizations must be guided by the rules established by PBU 23/2011 "Cash Flow Statement", approved. Order of the Ministry of Finance of Russia dated 02.02.2011 N 11n. However, the completion of this report still raises a lot of questions. Let's try to analyze the most common difficult moments on conditional numerical examples.
Recall: The cash flow statement is a summary of data on cash and highly liquid financial investments that can be easily converted into a known amount of cash and which are subject to an insignificant risk of changes in value (hereinafter referred to as cash equivalents). The cash flow statement reflects the organization's payments and receipts of cash and cash equivalents (hereinafter referred to as the organization's cash flows) and cash and cash equivalent balances at the beginning and end of the reporting period.
Example 1
- Item 5: The cash flow statement is a summary of cash and highly liquid financial investments that can be easily converted into a known amount of cash and that are subject to an insignificant risk of changes in value. Cash equivalents may include, for example, open in credit organizations demand deposits;
- Item 9: The organization's cash flows from transactions related to the implementation ordinary activities revenue generating entities are classified as cash flows from current operations. Cash flows from current operations, as a rule, are associated with the formation of profit (loss) of the organization from sales;
- pp. "b" clause 16: cash flows are reflected in the cash flow statement in cases where they characterize not so much the activities of the organization as the activities of its counterparties and (or) when receipts from some persons determine the corresponding payments to others. Examples of such cash flows are indirect taxes as part of receipts from buyers and customers, payments to suppliers and contractors and payments in budget system Russian Federation or reimbursement from it.
Initial data:
Proceeds from the sale of goods and an advance payment, as well as interest-free bills of Sberbank at par (cash equivalents) were received from buyers to the current account and cash desk:
Dt 51 Kt 62.1 in the amount of 354 rubles, incl. VAT 18% in the amount of 54 rubles;
Dt 51 Kt 62.2 in the amount of 220 rubles, incl. VAT 10% in the amount of 20 rubles;
Dt 50 Kt 62.1 in the amount of 80 rubles, without VAT;
Dt 58.2 Kt 62.1 in the amount of 118 rubles, incl. VAT 18% in the amount of 18 rubles.
Total - 772 rubles. (including VAT - 92 rubles), receipts without VAT - 680 rubles.
Goods, works, services were paid to suppliers from the current account and from the cash desk, incl. Sberbank's interest-free bills of exchange at face value (cash equivalents) were transferred to suppliers as an advance payment, as well as to pay for goods:
Dt 60.1 Kt 51 in the amount of 236 rubles, incl. VAT 18% in the amount of 36 rubles;
Dt 60.2 Kt 51 in the amount of 165 rubles, incl. VAT 10% in the amount of 15 rubles;
Dt 60.1 Kt 50 in the amount of 60 rubles, without VAT;
Dt 60.1 Kt 58.2 in the amount of 59 rubles, incl. VAT 18% in the amount of 9 rubles.
Total - 520 rubles, incl. VAT - 60 rubles, payments without VAT - 460 rubles.
By tax returns paid to the VAT budget of the year in the total amount of 108 rubles.
Balance of cash flows = 144 rubles. (772 - 520 - 108).
The DDS report will state:
Page 4110 = 680 rubles
Page 4111 = 680 rubles.
Page 4120 \u003d -536 rubles. (-460 - 76).
Page 4121 \u003d -460 rubles.
Page 4129 \u003d -76 rubles. (92 - 60 - 108).
Page 4100 = 144 rubles (680 - 536).
Example 2. PBU 23/2011, taken into account in the example:
- pp. "e" item 9: an example of cash flows from current operations is the payment of interest on debt obligations, with the exception of interest included in the cost of investment assets in accordance with PBU 15/2008 "Accounting for expenses on loans and credits";
- Clause 13: Payments and receipts from a single transaction may relate to different types cash flows. For example, payment of interest is a cash flow from current operations, and repayment of principal is a cash flow from financial operations. When repaying a loan monetary form both of these parts can be paid in one amount. In this case, the organization divides a single amount into the appropriate parts, followed by a separate classification of cash flows and their separate reflection in the cash flow statement.
Initial data:
The company received two loans.
Received the first loan to replenish working capital:
Dt 51 Kt 66.1 in the amount of 100 rubles.
Part of the first loan returned:
Dt 66.1 Kt 51 in the amount of 60 rubles.
Interest accrued and paid for using the first loan:
Dt 91.2 Kt 66.2 in the amount of 20 rubles;
Dt 66.2 Kt 51 in the amount of 20 rubles.
The balance of cash flows on account 51 for the first loan = 20 rubles. (100 - 60 - 20).
In the DDS report for the first loan:
Page 4120 = -20 rub.
Page 4123 = -20 rub.
Page 4100 = -20 rub.
Page 4310 = 100 rubles
Page 4311 = 100 rubles.
Page 4320 = -60 rub.
Page 4323 \u003d -60 rubles.
Page 4300 = 40 rubles (100 - 60).
A second loan was received for the purchase of fixed assets (for construction):
Dt 51 Kt 66.1 in the amount of 300 rubles.
Part of loan No. 2 returned:
Dt 66.1 Kt 51 in the amount of 150 rubles.
Interest accrued and paid for the use of the second loan:
Dt 08.3 Kt 66.2 in the amount of 50 rubles;
Dt 66.2 Kt 51 in the amount of 50 rubles.
The balance of cash flows on account 51 on the second loan = 100 rubles. (300 - 150 - 50).
In the DDS report for the second loan:
Page 4220 = -50 rub.
Page 4224 = -50 rub.
Page 4200 = -50 rub.
Page 4310 = 300 rubles
Page 4311 = 300 rubles
Page 4320 \u003d -150 rubles.
Page 4323 \u003d -150 rubles.
Page 4300 = 150 rubles (300 - 150).
In the DDS report for two loans:
Page 4120 = -20 rub.
Page 4123 = -20 rub.
Page 4100 = -20 rub.
Page 4220 = -50 rub.
Page 4224 = -50 rub.
Page 4200 = -50 rub.
Page 4310 = 400 rubles (100 + 300).
Page 4311 = 400 rubles. (100 + 300).
Page 4320 \u003d -210 rubles. (-60 - 150).
Page 4323 \u003d -210 rubles. (-60 - 150).
Page 4300 = 190 rubles (400 - 210).
The balance of cash flows on account 51 for two loans = 120 rubles. (100 - 60 - 20 + 300 - 150 - 50), corresponds to the balance of cash flows according to the DDS report = 120 rubles. (-20 - 50 + 190).
Example 3. PBU 23/2011, taken into account in the example:
- Clause 16: cash flows are reflected in the cash flow statement in cases where they characterize not so much the activities of the organization as the activities of its counterparties and (or) when receipts from some persons determine the corresponding payments to other persons. Examples of such cash flows are:
a) cash flows of a commission agent or agent in connection with the performance of commission or agency services by them (with the exception of fees for the services themselves);
b) receipts from the counterparty in respect of reimbursement of utility bills and the implementation of these payments in rental and other similar relations;
c) payment for the transportation of goods with the receipt of equivalent compensation from the counterparty.
Situation 1. The organization, as a commission agent, received money from buyers in payment for sold commission goods:
Dt 51 Kt 76 in the amount of 354 rubles, incl. VAT - 54 rubles.
From the money received under the terms of the commission agreement, the commission agent withheld his commission:
Dt 76 Kt 62.1 in the amount of 59 rubles, incl. VAT - 9 rubles;
Dt 62.1 Kt 90.1 in the amount of 59 rubles;
Dt 90.3 Kt 68.2 in the amount of 9 rubles.
The rest of the funds received from buyers, minus the withheld remuneration, was transferred by the commission agent to the committent:
Dt 76 Kt 51 in the amount of 295 rubles. (354 - 59), incl. VAT - 45 rubles.
The balance of cash flows on account 51 \u003d 59 rubles. (354 - 295).
In the DDS report:
Page 4110 = 50 rubles
Page 4112 = 50 rubles (59 - 9).
Page 4120 = 9 rubles
Page 4129 = 9 rubles
Page 4100 = 59 rubles
The amount is 295 rubles. (Dt 51 Kt 76 and Dt 76 Kt 51), received from buyers and paid to the committent, vanished.
Situation 2. The organization, as a freight forwarder, received money from the client to carry out the transportation:
Dt 51 Kt 76 in the amount of 590 rubles, incl. VAT - 90 rubles.
The freight forwarder paid for the services of the carrier, which must be compensated by the client under the terms of the freight forwarding agreement:
Dt 76 Kt 51 in the amount of 472 rubles, incl. VAT - 72 rubles.
The forwarder kept the rest of the funds received from the client as his remuneration:
Dt 76 Kt 62.1 in the amount of 118 rubles. (590 - 472), incl. VAT - 18 rubles;
Dt 62.1 Kt 90.1 in the amount of 118 rubles;
The balance of cash flows on account 51 = 118 rubles. (590 - 472).
In the DDS report:
Page 4110 = 100 rubles
Page 4112 = 100 rubles (118 - 18).
Page 4120 = 18 rubles
Page 4129 = 18 rubles
Page 4100 = 118 rubles
Amount 472 rubles. (Dt 51 Kt 76 and Dt 76 Kt 51), received from the client and paid to the carrier, vanished.
Situation 3. The organization, as a lessor, transferred funds to the energy supply company to pay for the consumed electricity, including for the leased premises:
Dt 60.1 Kt 51 in the amount of 590 rubles, incl. VAT - 90 rubles.
Part of the paid electricity attributable to its own premises, the organization takes into account in its costs:
Dt 44 Kt 60.1 in the amount of 200 rubles;
Dt 19 Kt 60 in the amount of 36 rubles.
Total own expenses in the amount of 236 rubles.
And the rest of the electricity, under the terms of the lease agreement, the organization, as the lessor, resubmits for compensation to the tenant:
Dt 76 Kt 60.1 in the amount of 354 rubles, incl. VAT - 54 rubles.
The tenant pays both the amount of the current rent and compensates the landlord's expenses for paying for electricity:
Dt 51 Kt 62.1 in the amount of 472 rubles, incl. VAT - 72 rubles;
Dt 62.1 Kt 76 in the amount of 354 rubles, incl. VAT - 54 rubles. - electricity compensation;
Dt 62.1 Kt 90.1 in the amount of 118 rubles, incl. VAT - 18 rubles. - rent;
Dt 90.3 Kt 68.2 in the amount of 18 rubles.
The balance of cash flows on the account 51 \u003d -118 rubles. (-590 + 472).
In the DDS report:
Page 4110 = 100 rubles
Page 4112 = 100 rubles (118 - 18) - rent without VAT.
Page 4120 \u003d -218 rubles.
Page 4121 \u003d -200 rubles. (own electricity).
Page 4129 \u003d -18 rubles. (18 - 36) - VAT on rent and own electricity.
Page 4100 \u003d -118 rubles.
Amount RUB 354 (Dt 51 Kt 62.1 and Dt 60.1 Kt 51), the compensation received from the tenant and the electricity paid to the energy supply company for the premises leased, turned to zero.
Situation 4. The organization, as a supplier of its own products, under the terms of the supply agreement, undertook to transport the products to the buyer's warehouse with subsequent reimbursement to the buyers of the supplier's transportation costs. In this regard, the supplier paid for the railway transportation of products:
Dt 60.1 Kt 51 in the amount of 118 rubles, incl. VAT - 18 rubles.
And reflected the buyer's debt to reimburse the costs of railway transportation (with the allocation of the amount of VAT in accordance with the accepted accounting policy):
Dt 76 Kt 60.1 in the amount of 100 rubles. (without VAT);
Dt 19 Kt 60.1 in the amount of 18 rubles. (VAT);
Dt 68.2 Kt 19 in the amount of 18 rubles. (applied VAT deduction).
The buyer, in addition to the price for the products, paid (compensated, reimbursed) the supplier for his railway transportation costs:
Dt 51 Kt 62.1 in the amount of 354 rubles, incl. VAT - 54 rubles;
Dt 62.1 Kt 90.1 in the amount of 236 rubles, incl. VAT - 36 rubles. - proceeds from the sale of products;
Dt 90.3 Kt 68.2 in the amount of 36 rubles. - VAT from sales of products;
Dt 62.1 Kt 76 in the amount of 100 rubles. - reimbursement of expenses for railway transportation;
Dt 62.1 Kt 68.2 in the amount of 18 rubles. - VAT was calculated from the reimbursement of expenses for railway transportation (in accordance with the accepted accounting policy of the supplier).
The balance of cash flows on account 51 \u003d 236 rubles. (-118 + 354).
In the DDS report:
Page 4110 = 200 rubles
Page 4111 = 200 rubles. (236 - 36) - proceeds from the sale of products without VAT.
Page 4120 = 36 rubles
Page 4129 = 36 rubles (VAT on revenue).
Page 4100 = 236 rubles
Amount 118 rubles. (Dt 51 Kt 62.1 and Dt 60.1 Kt 51), received from the buyer as reimbursement for railway transportation and paid by the supplier for railway transportation, vanished.
In the DDS report on four situations:
Page 4110 = 450 rubles. (50 + 100 + 100 + 200).
Page 4111 = 200 rubles. (236 - 36).
Page 4112 = 250 rubles. (59 - 9 + 118 - 18 + 118 - 18).
Page 4120 \u003d -155 rubles. (9 + 18 - 218 + 36).
Page 4121 \u003d -200 rubles.
Page 4129 = 45 rubles (9 + 18 + 18 - 36 + 36).
Page 4100 = 295 rubles. (450 - 155).
Amounts: 295 rubles. (Dt 51 Kt 76 and Dt 76 Kt 51), received from buyers and paid to the committent, 472 rubles. (Dt 51 Kt 76 and Dt 76 Kt 51), received from the client and paid to the carrier, 354 rubles. (Dt 51 Kt 62.1 and Dt 60.1 Kt 51), compensation received from the tenant and paid to the energy supply company for the leased premises, 118 rubles. (Dt 51 Kt 62.1 and Dt 60.1 Kt 51) received from the buyer as reimbursement for railway transportation and paid by the supplier for railway transportation, are folded to zero and are not shown in the VAT report.
The balance of cash flows on account 51 for four situations = 295 rubles. (354 - 295 + + 590 - 472 - 590 + 472 - 118 + 354), corresponds to the cash flow balance according to the DDS report = 295 rubles.
Example 4. PBU 23/2011, taken into account in the example:
- pp. "h" p. 9: examples of cash flows from current operations are cash flows on financial investments acquired for the purpose of their resale in the short term (usually within three months);
- item 10:
d) payments in connection with the acquisition of shares (interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
e) proceeds from the sale of shares (participation interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
- pp. "c" item 17: cash flows are shown in the cash flow statement in cases where they are characterized by rapid turnover, large amounts and short repayment periods. Examples of such cash flows are the implementation of short-term (usually up to three months) financial investments at the expense of borrowed funds.
Initial data:
Received an interest-free loan from the founder for a period of one year:
Dt 51 Kt 66 in the amount of 500 rubles.
At the expense of this money, interest-free bills of JSC Alfa were purchased (three pieces with a par value of 80 rubles, 20 rubles and 100 rubles):
Dt 58.2 Kt 51 in the amount of 200 rubles.
In the same month, the first bill of exchange was transferred to the supplier in payment for the purchased goods: Dt 60.1 Kt 58.2 in the amount of 80 rubles, incl. VAT - 12 rubles. (thus, the first bill acquired the status of a short-term financial investment at the expense of borrowed funds - clause 17 of PBU 23/2011).
After 2 months, the second bill was presented to Alfa OJSC and redeemed at face value:
Dt 51 Kt 58.2 in the amount of 20 rubles. (thus, the second promissory note received the status of a short-term financial investment acquired for the purpose of resale without economic effect - clause 17 of PBU 23/2011).
After 2.5 months, the third bill at face value was transferred as payment for 1000 shares of Beta OJSC:
Dt 58.1 Kt 58.2 in the amount of 100 rubles. (thus, the third bill received the status of a short-term financial investment acquired for the purpose of resale without economic effect - clause 17 of PBU 23/2011).
A month later, all shares of Beta OJSC were sold at a profit:
Dt 51 Kt 76 in the amount of 115 rubles;
Dt 76 Kt 58.1 in the amount of 100 rubles;
Dt 76 Kt 91.1 in the amount of 15 rubles. (profit) (thus, the shares received the status of a short-term financial investment acquired for the purpose of resale with an economic effect - paragraphs 9 and 17 of PBU 23/2011).
The balance of cash flows on account 51 for all operations = 435 rubles. (500 - 200 + 20 + 115).
In the DDS report on the received loan:
Page 4310 = 500 rubles
Page 4311 = 500 rubles.
In the DDS report for the first bill:
Page 4120 = -80 rub.
Page 4129 \u003d -12 rubles. - VAT paid to the supplier.
Purchase from Alfa OJSC and transfer to the supplier of a promissory note at face value in the amount of 80 rubles. collapsed to zero and are not reflected in the DDS report (Dt 58.2 Kt 51 and Dt 60.1 Kt 58.2 - as if the supplier was paid not with a bill, but with the money paid for this bill).
In the DDS report for the second bill:
purchase from Alfa OJSC and redemption of a bill at face value in the amount of 20 rubles. rolled up to zero and are not reflected in the DDS report (Dt 58.2 Kt 51 and Dt 51 Kt 58.2 - as if these operations did not exist).
In the DDS report on the third bill and shares:
Page 4110 = 15 rubles
Purchase from Alfa OJSC and exchange for shares of a promissory note at face value in the amount of 100 rubles. rolled up to zero and are not reflected in the DDS report (Dt 58.2 Kt 51 and Dt 58.1 Kt 58.2 - as if they paid Beta OJSC not with a bill, but with the money paid for this bill). In addition, the acquisition and quick sale of shares in the amount of 100 rubles. also folded to zero and are not reflected in the DDS report (Dt 58.1 Kt 58.2 (51) and Dt 51 Kt 76), while only the profit from the sale of shares of 15 rubles is included in the DDS report. (115 rubles - 100 rubles = Dt 76 Kt 91.1).
Note! If at the end of the year any of the bills or shares given in the example are listed on the balances of account 58 (i.e., they will not be transferred anywhere), then the costs of their acquisition (Dt 58.2 Kt 51) must be indicated in the DDS report in page 4223 (regarding promissory notes) or line 4222 (regarding shares).
In the DDS report on the loan, all promissory notes and shares:
Page 4110 = 15 rubles
Page 4113 = 15 rubles. (115 - 100) - benefit from the sale of shares.
Page 4120 = -80 rub.
Page 4121 \u003d -68 rubles. (80 - 12) - payment to the supplier without VAT.
Page 4129 \u003d -12 rubles. (VAT paid to the supplier).
Page 4100 = -65 rub. (15 - 80).
Page 4310 = 500 rubles
Page 4311 = 500 rubles.
Page 4300 = 500 rubles
Purchase of bills of exchange from OAO Alpha for a total of 200 rubles, transfer to the supplier of the first bill at face value in the amount of 80 rubles, redemption of the second bill at par in the amount of 20 rubles. and exchange for shares of the third bill at par in the amount of 100 rubles, as well as the acquisition and quick sale of shares in the amount of 100 rubles. rolled up to zero and are not shown in the DDS report.
The balance of cash flows on account 51 for the loan, all bills and shares = 435 rubles. (500 - 200 + 20 + 115) corresponds to the balance of cash flows according to the DDS report = 435 rubles. (-65 + 500). There are no balances on account 58.2 and account 58.1 (the balance is zero).
Example 5. PBU 23/2011, taken into account in the example:
- pp. "d" item 6: the organization's cash flows are not the exchange of some cash equivalents for other cash equivalents (with the exception of losses or benefits from the operation);
- clause 18: the indicators of the statement of cash flows of the organization are reflected in the currency Russian Federation- rubles. The amount of cash flows in a foreign currency is converted into rubles at the official exchange rate of this foreign currency to the ruble, established by the Bank of Russia on the date of making or receiving the payment. If, immediately after receipt in foreign currency, the organization, as part of its normal activities, changes the amount of foreign currency received into rubles, then the cash flow is reflected in the cash flow statement in the amount of actually received rubles without intermediate conversion of foreign currency into rubles. If, shortly before a payment in foreign currency, the organization, as part of its normal activities, changes rubles for the required amount of foreign currency, then the cash flow is reflected in the cash flow statement in the amount of rubles actually paid without intermediate conversion of foreign currency into rubles;
- clause 19: the difference arising from the translation of the entity's cash flows and cash and cash equivalent balances in foreign currencies at rates as of different dates is reflected in the cash flow statement separately from the entity's current, investment and financial cash flows as the effect of changes foreign exchange rate against the ruble.
Situation 1. For payment to a foreign supplier, a currency was purchased at the commercial rate of Alfa-Bank:
Dt 76 Kt 51 in the amount of 410 rubles. (10 euros x 41 rubles / euro) - commercial rate.
Dt 52 Kt 76 in the amount of 400 rubles. (10 EUR x 40 RUB/EUR) - official exchange rate Bank of Russia.
Dt 91.2 Kt 76 in the amount of 10 rubles. (410 - 400) - exchange rate difference due to differences between the commercial and official exchange rate - losses from foreign exchange transactions.
A week later, payment was made to a foreign supplier:
Dt 60.1 Kt 52 in the amount of 380 rubles. (10 euros x 38 rubles / euro) - the official exchange rate of the Bank of Russia;
Dt 91.2 Kt 52 in the amount of 20 rubles. (400 - 380) - exchange rate difference due to fluctuations in the official euro exchange rate - these are not losses from foreign exchange transactions.
The balance of cash flows on accounts 51 and 52 \u003d -410 rubles. (-410 + 400 - 380 - 20).
In the DDS report:
Page 4120 = -390 rub. (-380 - 10).
Page 4121 \u003d -380 rubles. (payment to the supplier at the official exchange rate of the Bank of Russia on the date of payment).
Page 4129 = -10 rub. (410 - 400) - losses from foreign exchange transactions due to differences in commercial and official rates when purchasing currency.
Page 4100 \u003d -390 rubles.
Page 4490 = -20 rub. (exchange difference due to fluctuations in the official euro exchange rate).
Page 4500 \u003d -410 rubles. = -410 (on a current account) + 0 (on a foreign currency account).
Currency exchange transaction for the purchase of 10 euros at the official exchange rate of the Bank of Russia on the date of purchase in the total amount of 400 rubles. (Dt 76 Ct 51 and Dt 52 Ct 76) collapses to zero and is not shown in the DDS report.
Situation 2. For payment to a foreign supplier, a currency was purchased at the commercial rate of Alfa-Bank:
Dt 76 Kt 51 in the amount of 450 rubles. (10 euros x 45 rubles / euro) - commercial rate;
Dt 52 Kt 76 in the amount of 420 rubles. (10 EUR x 42 RUR/EUR) - official exchange rate of the Bank of Russia;
Dt 91.2 Kt 76 in the amount of 30 rubles. (450 - 420) - exchange rate difference due to differences between the commercial and official exchange rate - losses from foreign exchange transactions.
On the same day, payment was made to a foreign supplier:
Dt 60.1 Kt 52 in the amount of 420 rubles. (10 euros x 42 rubles / euro) - the official exchange rate of the Bank of Russia.
The balance of cash flows on accounts 51 and 52 \u003d -450 rubles. (-450 + 420 - 420).
In the DDS report:
Page 4120 = -450 rub.
Page 4121 \u003d -450 rubles. (payment to the supplier for the amount of rubles spent for the purchase of currency, i.e., in fact, at the commercial rate on the day of the purchase of the currency and payment to the supplier).
Page 4100 \u003d -450 rubles.
Page 4490 = 0 rub. (exchange difference due to fluctuations in the official euro exchange rate).
Page 4500 \u003d -450 rubles. = -450 (on a current account) + 0 (on a foreign currency account).
Currency exchange transaction for the purchase of 10 euros according to the official. exchange rate of the Bank of Russia on the date of purchase in the total amount of 420 rubles. (Dt 76 Kt 51 and Dt 52 Kt 76) collapses to zero and is not shown in the DDS report, and losses from foreign exchange transactions in the amount of 30 rubles. (Dt 91.2 Kt 76) in the VAT report are included in the costs of paying for goods to the supplier (Dt 60.1 Kt 52 in the amount of 420 rubles plus Dt 91.2 Kt 76 in the amount of 30 rubles - as if the goods were paid to the supplier in rubles from the current account and there was no foreign exchange operation at a loss).
In the DDS report on two situations:
Page 4120 \u003d -840 rubles. (-830 - 10).
Page 4121 \u003d -830 rubles. (-380 - 450) - payment to the supplier.
Page 4129 = -10 rub. (410 - 400) - losses from foreign exchange transactions due to differences in the commercial and official exchange rate when purchasing currency.
Page 4100 \u003d -840 rubles.
Page 4490 = -20 rub. (-20 + 0) - exchange rate difference due to fluctuations in the official euro exchange rate.
Page 4500 \u003d -860 rubles. (-410 + 0 - 450 + 0) - on current and foreign currency accounts.
Currency exchange transactions for the purchase of 20 euros (twice for 10 euros) at the official exchange rate of the Bank of Russia on the date of purchase in the total amount of 820 rubles. = 420 + 400 (Dt 76 Kt 51 and Dt 52 Kt 76) are rolled up to zero and are not shown in the DDS report.
The balance of cash flows on accounts 51 and 52 in two situations = -860 rubles. (-410 + 400 - 380 - 20 - 450 + 420 - 420), which corresponds to the balance of cash flows and the magnitude of the impact of changes in the foreign exchange rate against the ruble according to the DDS report = -860 rubles. (-840 - 20).
Example 6. PBU 23/2011, taken into account in the example:
- pp. "c" clause 6: the organization's cash flows are not foreign exchange operations (with the exception of losses or benefits from the operation).
Initial data:
A foreign buyer received foreign exchange earnings: Dt 52 Kt 62.1 in the amount of 800 rubles. (20 euros x 40 rubles) - the official exchange rate of the Bank of Russia on the day of receipt.
A week later, 15 euros were sold to the bank at the bank's commercial rate of 39 rubles / euro:
Dt 76 Kt 52 in the amount of 600 rubles. (15 euros x 40 rubles) - the official exchange rate of the Bank of Russia on the day of sale.
Dt 51 Kt 76 in the amount of 585 rubles. (15 euros x 39 rubles) - commercial rate on the day of sale.
Dt 91.2 Kt 76 in the amount of 15 rubles. (600 - 585) - losses from foreign exchange transactions due to differences in commercial and official rates when purchasing currency.
The remaining 5 euros were credited to the foreign currency account until the end of the year and were revalued at the official exchange rate of the Bank of Russia at the end of the year (42 rubles / euro):
Dt 52 Kt 91.1 in the amount of 10 rubles. = EUR 5 x (RUB 42 / EUR - RUB 40 / EUR) - exchange rate difference due to fluctuations in the official euro exchange rate.
In the DDS report:
Page 4110 = 800 rubles
Page 4111 = 800 rubles (receipt from the buyer).
Page 4120 = -15 rub.
Page 4129 = -15 rub. (600 - 585) - losses from foreign exchange transactions due to differences in the commercial and official exchange rate when purchasing currency.
Page 4100 = 785 rubles
Page 4490 = 10 rubles (exchange difference due to fluctuations in the official euro exchange rate).
Page 4500 = 795 rubles = on a foreign currency account 210 rubles. (5 euros x 42 rubles / euro) + 585 rubles on the current account.
Currency exchange transactions at the official exchange rate of the Bank of Russia on the date of purchase in the total amount of 585 rubles. (Dt 76 Kt 52 and Dt 51 Kt 76) are rolled up to zero and are not shown in the DDS report.
The balance of cash flows on accounts 51 and 52 = 795 rubles. (800 - 600 + 585 + 10), which corresponds to the balance of cash flows and the magnitude of the impact of changes in the foreign exchange rate against the ruble according to the DDS report = 795 rubles. (785 + 10).
Accounting Expert
This report reflects payments and receipts of cash and cash equivalents to the accounts. The latter are highly liquid financial investments that can be easily converted into cash, but whose value may change slightly. All organizations that maintain accounting must submit a cash flow statement. A sample completed by an accountant must be submitted by the end of the first quarter next year after reporting.
Let's consider in more detail which articles are not included in the document:
- amounts for barter transactions;
- invested funds in cash equivalents;
- currency operations;
- receiving money from the bank, transferring funds between accounts that do not change the total amount of assets.
When filling out the report, all flows are distributed by current, financial and investment activities. In the first case, it reflects financial results from the implementation of ordinary activities, in the second - associated with the acquisition of non-current assets. Payments that change the structure of capital and borrowings refer to Next, instructions will be provided for filling out a cash flow statement, which describes in detail what amounts to enter in each of the lines.
Collapsed figures
The standard form does not include line numbering. If the document is submitted to statistics, then the codes must be entered independently, based on the Order of the Ministry of Finance No. 66. In other cases, the articles do not need to be numbered.
Some cash flows are netted. For example, if they characterize the activities of counterparties more than the company itself. These operations include:
- the agent's cash flows associated with the payment of commission services;
- VAT and excises;
- receipts from the counterparty related to the reimbursement of utility payments for rent.
When reflecting folded VAT, it is necessary to indicate the difference between the amounts received from counterparties and those listed as part of payments. These numbers can appear on the lines:
- 4119, if the VAT transferred to suppliers and to the budget is less than received from buyers and from the budget;
- 4129, if the VAT transferred to suppliers and to the budget is more than received from buyers and from the budget.
Peculiarities
- The report does not reflect the entire list of cash flows. The same operation can be classified into several categories. In this case, a single payment must be divided into separate transactions.
- The report is filled in thousand or million rubles.
- If funds are received in foreign currency, then the amount transferred to Russian rubles at the exchange rate on the date of receipt of payment. If the number of homogeneous transactions, the price of which is expressed in the currency of another state, is large, then the average rate can be used.
- Be sure to reflect the cash equivalents of assets that change the price and can be sold at any time.
Hat
First of all, information about the organization is entered into the report: company name, TIN, type of activity. Further, the balances on the accounts and on hand at the beginning of the period are entered. All flows are divided into three groups (current, investment, financial transactions), each of which is further divided into income and expenses. How to fill out a cash flow statement? There are two columns next to each article. The first (“3”) contains the amounts for the reporting period, and the second (“4”) - for the previous one.
Operating activities
The main source of the organization's funds are the money of buyers and suppliers. Therefore, line (line) 4111 reflects the amount of revenue and advances received minus VAT and excises. This information can be obtained from the DT turnovers of the accounts of the most liquid assets (from 50 to 58) and CT62 (76).
The amount of rent received, license and other commission payments, net of VAT, is reflected in line 4112. If normal view activity of the organization is the rental of property, these amounts should be included in the revenue. On line 4113, income from the resale of financial investments is indicated, and other receipts are reflected in a separate item (4119). This article includes in particular:
- repayment of loans issued to employees;
- return of previously unspent accountable amounts;
- financial result of currency exchange operations;
- interest on debt investments.
The total amount of receipts is entered on line 4110. This is how the first part of the accounting standard is drawn up, the cash flow statement.
The procedure for filling out expense items is similar. First, the amount paid to suppliers of raw materials and materials (4121) is indicated. The data is taken from the balance sheet, specifically the amounts indicated for the turnover of КТ50 (51, 52) and DT60 (76). The transfer of money to counterparties is reflected through account 91/2, and cash is spent by accountable persons. Further in the report the sum of the paid salary (4122) is specified. These data are taken from the postings DT70 KT51. To reflect the amount of interest on obligations, a separate line 4123 is allocated.
The amount of income tax paid is indicated in line 4124 of the same name. The amount of all other taxes, except indirect, social insurance contributions is reflected in line 4129. Next, the total amount is displayed cash expenses(4120) and financial result from current activities (4100). Here's how to fill out a cash flow statement for accounts from a balance sheet.
Investment activity: income
In the process of work, the organization can buy and sell non-current assets. The cash flow from such transactions should be included in the cash flow statement. A completed sample form will be provided below.
The second section of the report shows the amount of dividends received (line 4214), income from the sale of shares in other enterprises (line 4212), financial investments. Information is taken from turnovers on DT50 (52, 58) and CT 76 in terms of received dividends. To determine the actual volume of financial investments, it is necessary to select from the indicated entries the amounts that were posted on the sub-account "Interest on bills". The report also contains information on the repayment of issued loans (line 4213), which is taken from the turnovers DT50 KT58. The sum of other (line 4119) and general receipts (line 4210) is allocated separately.
Investment activity: expenses
Separately allocated is the amount of funds used to purchase debt securities, provide loans (line 4223), financial investments (line 4222), interest paid to holders of shares and bonds (line 4224), and other payments (line 4229). Next, a line is highlighted to display the amount of expenses. The information on the basis of which data are entered into these articles is taken from turnovers on DT58.
Here's how to complete the cash flow statement in the second section.
Financial activity: income
Information on cash flows associated with changes in the capital structure is entered in the third section of the accounting standard "Statement of Cash Flows". The order of filling is similar to that presented earlier. First, the amounts received by the enterprise in debt (4311) are indicated. Information is taken from the revolutions for CT66 (67) DT50 (51). The amount of the loan issued by the promissory note is indicated separately (4314), as well as the contributions of the owners for the reporting period (4312, 4313), other transactions (4319) and the total amount of receipts (4310).
Financial activities: expenses
Information on cash flows used to redeem promissory notes, debt securities, repayment of loans is reflected in line 4323. Data are taken from turnovers on DT66 (67) and КТ50 (51). The amount of paid dividends (4322), other expenses (4329) is reflected separately.
Results
Line 4400 displays the total balance, which is obtained by adding the amounts from lines 4100, 4200 and 4300. The negative value is entered in parentheses. Additionally stated:
- Fund balance at the beginning (4450) and end (4500) of the reporting year.
- Monetary expression of the influence of the exchange rate against the ruble (4490).
This is how a company's cash flow statement is prepared. The completed form must be submitted to the Federal Tax Service along with This rule applies to all organizations that maintain accounting, with the exception of non-profit structures. Small businesses whose performance can be understood without a report may not provide information.
How to fill out a cash flow statement using the direct method?
As of 01.01, the LLC has cash balances (3,000 rubles) and a bank account (60,000 rubles). You need to issue a report on the filling movement described above.
On the line "Balance at the beginning of the year" the amount is entered: 3 + 60 \u003d 63 thousand rubles.
Per current period the organization received 1.77 million rubles. in from buyers and another 472 thousand rubles. in the form of advances. These data are taken from the postings DT50 KT62 and DT50 KT62. The report on the line "Proceeds from sales" (line 4111) indicates the amounts without VAT: 1770-270 + 472-72 \u003d 1.9 million rubles.
In the current period, the organization received state assistance in the amount of 70 thousand rubles. The funds were used to purchase raw materials necessary for the manufacture of products. In the balance sheet, these transactions are confirmed by postings:
DT51 KT86 - funds were received from the budget.
DT86 KT98 - deferred expenses are taken into account.
Since state assistance increases the SC, these amounts are reflected in the second section of the report in “other income” (p. 4119).
During the year, the company transferred 944 thousand rubles to suppliers. The data is taken from the wiring DT60 KT51. This amount, net of VAT, is reflected under line 4121. In addition, 150 thousand rubles were issued from the cash desk to pay the salaries of employees. The data is taken from the wiring DT70 KT50. This amount is entered in line 4122.
During the year, the employees of the organization were provided with material assistance in the amount of 210 thousand rubles. The data is taken from the wiring DT73 KT50. This payment relates to current activities and is displayed in "other payments".
The employee returned unused accountable funds to the cash desk in the amount of 10 thousand rubles. In the same period, suppliers received a penalty for violation of the terms of the contract for the sale of products in the amount of 210 thousand rubles. These operations are documented in the balance by postings: DT50 KT71 (76). The amount of the fine and accountable funds is 220 thousand rubles. reflected in "other income". Here's how to complete the cash flow statement for transactions from operations.
Within a year, the organization sold the machine and the building. The proceeds from the transaction amounted to 1.18 million rubles. Securities of another organization worth 40 thousand rubles were also sold. These operations are entered into the balance by posting DT51 KT60 (76) for a total amount of 1.22 million rubles. These transactions are reflected in the report under lines 4211 (for the amount of fixed assets sold without VAT) and 4222.
For the current period, 80 thousand rubles were returned to LLC. in the form of a loan. The data is taken from the wiring DT51 KT58. This amount is reflected in line 4213.
The company spent 885 thousand rubles on the acquisition of OS. The data is taken from the wiring DT60 KT51. Other organizations were granted loans in the amount of 60 thousand rubles. The data is taken from the wiring DT58 KT51. These two transactions are entered on lines 4221 and 4223.
During the reporting period, the organization received a short-term loan for 12 thousand rubles. (DT51 KT66). This amount is reflected in line 4223. The company also returned a loan taken from the bank in the amount of 320 thousand rubles. The numbers are taken from the revolutions of DT66 KT51. This operation is reflected on page 4323.
Cash flow statement: rules for filling out budget payments
VAT-related cash flows should be shown as a net. The total amount of tax is calculated for all transactions, but is shown in the context of the current transaction. The amount of taxes and fees transferred to the budget amounted to 360 thousand rubles: NPP - 130 thousand rubles, VAT - 210 thousand rubles, other taxes - 20 thousand rubles. All transferred amounts are reflected in the balance sheet by posting DT68 KT51. These amounts are entered in the report in lines 4124 (240 thousand rubles) and 4129 (20 thousand rubles).
How to fill out a cash flow statement: an example of filling in total lines
The total amount of cash flows from investment transactions (4200) is calculated by subtracting from the sum of all funds received and the amount spent. Previously, the figures must be "cleared" from VAT:
1000 + 40 + 80 -700-60 \u003d 1120-760 \u003d 360 thousand rubles.
There was no VAT movement on financial transactions. Therefore, the resulting stream, which is entered in page 4219, was:
270 + 72-144-200 + 180-135 \u003d 43 thousand rubles.
The balance of financial transactions is:
12 + 70-320 \u003d -238 thousand rubles. This amount is reported in parentheses.
The difference between all receipts and expenses (843 + 310-238 \u003d 915 thousand rubles) is reflected in the article “Final balance for the reporting period”. Separately, the balance of funds at the end of the year is indicated. It is:
63 + 915 \u003d 978 thousand rubles.
Here's how to fill out a cash flow statement. An example of filling is shown in the photo below.
How to allocate VAT?
All steps and expenses of funds need to be "cleared" from the tax before for-half-not-no-eat from-that. This process is challenging for accountants. Not all invoices show VAT separately. In order not to make mistakes in the calculations, you need:
- allocate the annual sums of turnover for DT62 (60) KT51;
- on-lu-chiv-shu-yu-th figure to smart-live by 18/118, you-de-liv, thus, VAT;
- the rest of the amount will be "cleared" from the tax.
This method of calculation is suitable only for counterparties who sell goods subject to an 18% rate. What about products that are subject to a 10% rate, and those that are not subject to VAT at all? In such cases, you need to split-de-po-to-ki for opera-ra-qi-yam with different rates:
VAT balance = Received VAT + Received amounts from the budget - Transferred VAT - Paid VAT.
The calculated difference will be the “net” cash flow from a particular type of activity:
- A positive amount is taken into account under line 4119;
- A negative amount is shown in parentheses on line 4129.
Not all accountants follow this algorithm. If VAT-by-to-ki is not separated in the report, this should be indicated in explanatory note.
How to display salary?
On page 4122, all payments related to wages are indicated. The question is, is it necessary to enter in this line, in addition to salaries, vacations and bonuses, also personal income tax and insurance premiums? Some experts believe that in this article only turnovers for DT70 KT50 (51) should be indicated, and the amounts transferred personal income tax, fees and other taxes reflect on line 4129. With this division, you can understand who the funds are directed to: employees or the budget. Others believe that line 4122 should show all payments related to payroll. Then it will be possible to determine how much it costs the organization to “maintain” employees. Both options are valid. It is only necessary to indicate in the explanatory note the chosen method of reflecting information.
NPP
In order to correctly fill out the form, you need to determine on which transactions the profit was received, which is the source of income tax in the reporting year, and, depending on the results, enter the data. Most often, the source of funds was income from the usual de-I-tel-no-sti. Therefore, the amount of tax is reflected on line 4124.
Cash equivalents
How to fill out a cash flow statement in relation to you-to-liquid-type financial investments? First, let's look at exactly what assets belong to this category. Cash equivalents are bank notes, demand deposits and other assets that can easily be converted into cash, but are subject to the risk of price changes. In the balance sheet, such values \u200b\u200bare reflected on line 1250. The same amount should be transferred to the report.
An organization may have assets on its balance sheet, the price of which is expressed in the currency of another state. In this case, how to fill out a cash flow statement? An example of entering data on transactions in foreign currency.
The principle of preparing a report is similar to filling out a balance sheet. currency values are reflected in form No. 1 at the exchange rate of the re-account of rubles on the date of the operation. When depositing balances of dollars and euros on accounts at the beginning of the year (p. 4450) and at the end (p. 4500) of the year, the exchange rate should be indicated on December 31. The difference that turned out after the recalculations needs to be reconciled, well, from-re-z in p. 4490. va-lu-te the organization does not have, then the calculations are carried out according to the following formula:
Page 4490 = Annual turnover for DT50 (52) KT91-1 - Annual turnover for KT50 (52) DT91-2.
You can check the correctness of the calculations using the following formula:
Page 4500 = Page 4450 - Page 4400 - Page 4490.
The cash flow statement reflects all receipts and payments of the organization, as well as the balance of funds at the beginning and end of the reporting period (clause 6 PBU 23/2011). The standard form of such a report was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. It must be completed only at the end of the year and submitted as part of the annual financial statements.
Who is required to make
All organizations that maintain accounting must prepare a cash flow statement. There are exceptions to this rule.
Organizations that have the right to apply simplified forms of accounting and reporting may not submit such a report. For example, this small businesses (Parts 4–5 of Article 6 of the Law of December 6, 2011 No. 402-FZ, paragraph 6 of the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n).
The cash flow statement provides data on three types of activities: current, investment and financial. Of course, if there is something to reflect. For each such type of activity, the report has its own section:
- "Cash flows from current operations";
- "Cash flows from investment operations";
- "Cash flows from financial transactions".
Cash flows are nothing but payments to an organization and receipts of cash, as well as cash equivalents (clause 6 PBU 23/2011).
However, those payments and receipts that do not affect the total amount of cash and cash equivalents do not need to be included in the report. Even if they change the composition of such indicators. In particular, it is not necessary to reflect in the report:
- payments related to the investment of funds in cash equivalents;
- cash receipts from the repayment of cash equivalents (except for accrued interest);
- foreign exchange transactions (except for losses or gains from the transaction);
- exchange of one cash equivalents for other cash equivalents (except for losses or gains from the transaction);
- other similar payments and receipts (for example, receiving cash from a bank account, depositing cash with a bank, transferring from one account of an organization to another, crediting funds to letters of credit).
This follows from paragraph 6 of PBU 23/2011.
For each group of cash flows, determine how much cash was received and how much decreased, as well as the result of such receipts and expenditures for the reporting period. If it is not possible to unambiguously classify the cash flow, refer it to the group of cash flows from current operations. This is established by paragraphs 12 and 13 of PBU 23/2011.
Determine the balances of funds at the beginning and end of the reporting period (i.e. year) for the whole organization, taking into account branches and representative offices. Reflect the indicators of the reporting year in comparison with similar data for the previous year.
Filling order
The rules for filling out the cash flow statement are prescribed in PBU 23/2011, approved by order of the Ministry of Finance of Russia dated February 2, 2011 No. 11n. But they must be adhered to only if you prepare the form for delivery to tax office included in the annual financial statements.
In other cases (in particular, when you fill out a report for the founders, Rosstat or for a bank), it is not necessary to strictly follow the rules of PBU 23/2011. Enough to comply General requirements to the formation of financial statements, which are prescribed in PBU 4/99.
Line numbering (codes)
AT standard form The cash flow statement does not include line numbers. The codes can be put down independently, taking them from Appendix 4 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. This must be done when the organization submits reports to the statistics department and other regulatory agencies. For example, the line "Receipts - total" in the section "Cash flows from current operations" corresponds to the code 4110.
If you are reporting only for shareholders or for other users who are not representatives of state control, then the lines of the cash flow statement do not need to be numbered. This follows from paragraph 5 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
Negative indicators
Report indicators that have a negative value, reflect in parentheses without a minus sign. Do the same if the indicator needs to be subtracted when calculating the totals. This is stated in note 7 to the balance sheet, approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
Currency
Fill out the report in thousands or millions of rubles, without decimal places. If the organization is cash settlements in foreign currency, then general rule such amounts of payments or receipts must be converted into the ruble equivalent. To do this, convert the foreign currency into rubles at the official exchange rate on the date of payment. When the organization has a lot of homogeneous operations in foreign currency, and the official exchange rate of this currency has changed insignificantly, the average rate for the month (or for a shorter period) can also be used for recalculation. Such rules are specified in paragraph 6 of PBU 3/2006.
For example, in November 2015, due to a large number of transactions for the purchase of homogeneous materials, the organization translated cash at the average US dollar exchange rate. The exchange rate of the US dollar in November 2015 changed insignificantly. To determine the average rate, you need to add up all the US dollar rates for each day from November 1 to November 30 and divide the resulting amount by 30 (the number of days).
The difference resulting from the recalculation of the organization's cash flows and cash balances in foreign currency at rates for different dates, reflect in the report separately from current, investment and financial flows. Show this as the impact of a change in the foreign exchange rate against the ruble on line 4490 of the Cash Flow Statement.
If the organization changed foreign currency immediately to rubles, then reflect the cash flow in the report in rubles. There is no need to do an intermediate conversion of the currency into rubles. Apply a similar rule in a situation where an organization has acquired foreign currency for rubles shortly before making the corresponding payment.
Such rules are established by paragraphs 18, 19 of PBU 23/2011.
Collapsed figures
In some cases, cash flows need to be shown in the report as a net. In particular, when they characterize not so much the activities of the organization itself as the activities of its counterparties, and (or) when income from some is associated with payments to others. For example, collapsed reflect:
- cash flows of a commission agent or agent related to the provision of commission or agency services (excluding fees for the services themselves);
- indirect taxes (VAT and excises) as part of receipts from buyers and customers of payments to suppliers and contractors and payments to the Russian budget or reimbursement from it;
- receipts from the counterparty in respect of reimbursement of utility bills and these payments themselves in rental and other similar relations;
- payment for the transportation of goods with the receipt of equal compensation from the counterparty.
This is stated in paragraph 16 of PBU 23/2011.
In particular, when VAT is shown in the cash flow statement, indicate the difference between the amounts of tax received from partners as receipts (and also from the budget) and the amounts of tax transferred to counterparties as part of payments (and also to the budget).
Thus, VAT amounts can be reflected in the cash flow statement in the lines:
- 4119 “Other receipts”, if in the reporting year the amount of VAT transferred to suppliers, contractors and to the budget is less than that received from buyers, customers and from the budget;
- 4129 “Other payments”, if in the reporting year the amount of VAT transferred to suppliers, contractors and to the budget exceeds that received from buyers, customers and from the budget.
When determining the indicators of these lines, also take into account the amounts of VAT paid (received) in connection with investment and financial transactions (subparagraph “b”, paragraph 16, paragraph 12 of PBU 23/2011).
Similar conclusions follow from the letter of the Ministry of Finance of Russia dated January 27, 2012 No. 07-02-18/01.
How to generate indicators
To fill out a report, take the data of debit and credit turnovers on accounts 50 "Cashier", 51 "Settlement account", 52 "Currency accounts", 55 "Special accounts in banks", 57 "Transfers on the way". For more information on how cash flow statements are generated, see table.
An example of how to determine the result of cash flows from current activities
In 2015, the amount of revenue (including advances) received on the current account and cash desk of Alfa LLC amounted to 11,800,000 rubles. (including VAT - 1,800,000 rubles). For the same period, the organization transferred from the current account payment for the delivered goods (works, services) in the amount of 5,900,000 rubles. (including VAT - 900,000 rubles).
The salary actually paid to employees in 2015 amounted to RUB 2,000,000.
The amount of funds allocated for other expenses is 100,000 rubles. The income tax is transferred to the budget - 500,000 rubles, VAT - 700,000 rubles, insurance premiums in off-budget funds- 680,000 rubles.
Thus, the difference between the amounts of VAT received from partners as part of revenues (as well as from the budget) and the amounts of tax transferred to counterparties as part of payments (as well as to the budget) amounted to 200,000 rubles. (1,800,000 rubles - 900,000 rubles - 700,000 rubles). This amount is indicated on the line "Other income".
On the line “Other payments”, the accountant indicated the amount of 780,000 rubles, which is added up:
- from funds allocated for other expenses (100,000 rubles);
- from insurance premiums to off-budget funds (680,000 rubles).
The statement of cash flows for 2015 in terms of the formation of the section "Cash flows from current operations" accountant "Alpha" was as follows (thousand rubles).
|
Title of report articles |
Row codes |
For 2015 |
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Income - total |
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including: |
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from lease payments, license payments, royalties, commissions and other similar payments |
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from the resale of financial investments |
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other supply |
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Payments - total |
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including: |
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in connection with the remuneration of employees |
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interest on debt obligations |
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corporate income tax |
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other payments |
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Balance of cash flows from current operations |
An example of how to determine the result of cash flows from investing activities
In 2015, Alfa LLC paid for the acquired premises worth 5,000,000 rubles. In the same year, Alpha provided another organization with a cash loan in the amount of 400,000 rubles.
Alfa LLC had no income from investment activities.
In the section “Cash flows from investment operations” of the cash flow statement for 2015, the accountant of Alfa indicated (thousand rubles):
- line 4221 “Including in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets” - (5000);
- on line 4223 “In connection with the acquisition of debt securities (the rights to claim funds from other persons), the provision of loans to other persons” - (400);
- on line 4220 "Payments - total" - (5400);
- line 4200 "Balance of cash flows from investment operations" - (5400).
An example of how to determine the result of cash flows from financing activities
In 2015, Alfa LLC repaid the previously received interest-free cash loan in the amount of 500,000 rubles.
Alfa LLC had no income from financial activities.
In the section “Cash flows from financial operations” of the cash flow statement for 2015, the accountant of Alfa indicated (thousand rubles):
- on line 4323 “In connection with the redemption (repurchase) of promissory notes and other securities, the return of credits and loans” - (500);
- on line 4320 "Payments - total" - (500);
- line 4300 “Balance of cash flows from financial transactions” - (500).
Situation: whether it is necessary to include the balance of account 57 “Transfers in transit” in the amount of the indicator “Balance of cash and cash equivalents at the beginning (end) of the reporting period” of the cash flow statement?
Yes need.
In general, on account 57 "Transfers on the way" take into account the funds transferred (transferred) for crediting to the organization's current account, but not yet credited for their intended purpose. And these are the assets (money) that, in fact, are already the property of the organization. The balance of account 57 at the beginning and end of the reporting year is reflected in the balance sheet in line 1250 “Cash”. In this case, the cash balances reflected in the report should correspond indicators balance sheet(cm. ). Thus, include the balance of account 57 in the report in the amount of cash balances at the beginning and end of the reporting year.
The relationship of indicators with the balance
Cash flows from current operations
On lines 4110–4100, reflect the cash flows from current operations. They are usually associated with the formation of profit (loss) from sales (clause 9 PBU 23/2011).
Including line 4110, indicate the total amount of cash receipts from current operations. It can be determined by adding up the indicators of lines 4111–4119.
On line 4111, provide the amount of proceeds from the sale of products and the amount of advances from buyers, net of VAT and excises.
On line 4119, reflect other income, for example:
- amounts returned to the cash desk by accountable persons;
- amounts received from the perpetrators or from the insurer as compensation for damage;
- received fines, penalties, forfeits for violations of the terms of contracts.
On line 4120, enter the total amount of payments for current operations. It includes payment of raw materials to suppliers, interest on debt obligations, remuneration of employees, paid income tax and other payments. Row 4120 can be determined by adding the values of rows 4121-4129. Please indicate all payments in parentheses.
On line 4100, reflect the balance of cash flows from current operations. You can determine it by subtracting the indicators of line 4120 from the indicators of line 4110.
Cash flows from investment operations
On line 4210, reflect the amount of cash and cash equivalents received from investment operations. You can determine it by adding up the indicators of lines 4211–4219.
On line 4211, indicate the amounts that the organization received from the sale of fixed assets, intangible assets, work in progress capital construction and equipment for installation, excluding VAT.
On line 4220, reflect the total amount of payments for investment activities. Determine it by adding up the indicators of lines 4221-4229.
On line 4221, reflect the payment in the reporting year of fixed assets, intangible assets and construction in progress, excluding VAT.
On line 4200, reflect the balance of cash flows from investment operations. You can determine it by subtracting the indicators of line 4220 from the indicators of line 4210.
Cash flows from financial transactions
On line 4310, reflect the total receipts from financial transactions. They can be obtained by adding the indicators of lines 4311–4319.
On line 4311, indicate the amount of loans and borrowings received from banks and other organizations, excluding interest.
In lines 4312 and 4313, reflect the contributions of the company's owners made in the reporting year.
On line 4320, reflect the total amount of payments for financial activities. It can be obtained by adding the indicators of lines 4321–4329.
On line 4321, in parentheses, reflect the amount of loans and credits that were repaid by the organization in the reporting year.
On line 4322, enter the amount of dividends that were paid to the founders.
On line 4300, reflect the balance of cash flows from financial transactions. It can be obtained by subtracting the indicators of line 4320 from the indicators of line 4310.
On line 4400, indicate the balance of cash flows. You will get it by adding the indicators of lines 4100, 4200 and 4300.
On line 4450, indicate the balance of cash and cash equivalents at the beginning of the year. The composition of this value is disclosed in the explanatory notes to the financial statements.
The composition of cash and cash equivalents at the beginning of the reporting year is disclosed by the organization in the explanations (paragraph 22 of PBU 23/2011).
On line 4500, indicate the balance of cash and cash equivalents at the end of the reporting period. You can determine it if you add the turnover for the year and changes in the foreign exchange rate to the balance at the beginning of the year (line 4400 + line 4450 + line 4490).
On line 4490, reflect the difference that arose when recalculating cash flows and cash balances in foreign currency at rates for different dates (paragraph 19 of PBU 23/2011). If negative exchange differences exceed positive, then show the resulting difference in parentheses.
