Almost every accountant is worried about the correctness of filling the balance of the organization's activities. Everyone knows that there are certain dependencies in the accounting documentation, by which you can check the correctness of the calculations.
Instructions
Step 1
On the Internet, you can find various sources of the necessary information: for example, at the address https://mvf.klerk.ru/f1otchet/vzaimouv.htm there is a table that summarizes all the dependencies of the data to be filled. The indicators of the balance sheet have dependencies with the indicators of the "Statement of changes in equity". For example, line 430, column 3 of the balance sheet must converge with the line of the report "Balance as of January 1 of the reporting year", column 5; as well as line 470, column 4 of the balance sheet - with the line "Balance as of December 31 of the reporting year" of the report, column 6.
Step 2
Balance indicators also have dependencies with the data of the "Cash flow statement". Line 260, column 3 of the balance sheet corresponds to the line of the report "Cash balance at the beginning of the reporting year", column 3; as well as line 260, column 4 of the balance sheet - line "Cash balance at the end of the reporting year", column 3.
Step 3
The figures can also be compared with the data from the Appendix to the Balance Sheet. Line 110, column 4 of the balance sheet must correspond to the Total amount of the initial cost of all types of intangible assets in column 6 minus the total amount of accrued depreciation in column 4 (section "Intangible assets").
Step 4
The figure that is obtained by subtracting: line 216 (column 3) minus line 216 (column 4) of the balance sheet must coincide with the line “Change in balances (increase (+), decrease (-)) of deferred expenses” from the section “Expenses for ordinary types activities (column 3).
Step 5
You can see the full list of dependencies at the above address. There are also other dependencies between the documents "Statement of changes in equity" and "Appendix" to the "Balance sheet". In general, we can say that it is not difficult to check the correctness of filling the balance in the software package from the 1C company, the main thing is to follow a certain algorithm.
