Create balance itself - so you are the knowledge needed to

06-09  Source: Network gathering  Views:3 


Create balance itself - so you are the knowledge needed to

A prerequisite for creating a balance sheet is a clear accounting.

From the inventory on the balance sheet

  • At the end of each calendar year companies have a particular legal form or size to carry a balance. A balance sheet shows the financial situation and the distribution of wealth of the enterprise at the reporting date.
  • In order to deliver a balance itself, you must first create an inventory. In an inventory all assets are valued at their value in euros. In a clear number of positions and values ​​this can be a simple matter, in which for example, simply cataloged the complete office equipment, recovered the car and the current account status and the cash position is queried or counted.
  • The assets from the inventory are now combined into larger positions. What are these, depends on the respective industry regulations. Again, there are, for example, the positions of land, plant and equipment, inventories, receivables, cash and cash equivalents, equity, provisions and liabilities.
  • The positions just mentioned are called balance sheet accounts. Once they have been determined to create, just have to check whether it is active or passive balance sheet accounts. The active ingredient accounts are provided to the left side of the balance sheet and the passive to the right side. Both sides must always reach the same sum.
  • Active inventory accounts are the fixed and current assets. They are listed from top to bottom in its liquidity, ie the speed at which they stand as a monetary value available. The fixed assets is always less liquid, ie earlier than the current assets. Fixed assets include, for example, the positions Land and Plant and machinery. For example, current assets include the positions of inventories, receivables and cash.
  • Passive inventory accounts are the capital and then sorted from top to bottom after the due date, the debt. Farthest up so stand here the longest-term debt funds, eg loans and below as outstanding craftsmen Bills in liabilities from supplies and services.
  • When you create the first record of a (small) company, it may happen that the equity must be calculated. Since both sides of the balance should be in balance, the amount of capital depends on the height of the active ingredient accounts minus the debt funds.

Current accounts - Creating basic ledger and general ledger

  • The generally accepted accounting principles can really only in the first balance a balance sheet that is derived directly from the inventory. Normally, the course of the financial year must be indicated by the balance sheet and the corresponding Annexes. To this end, the balance sheet accounts are resolved from the balance in current accounts and documented regularly, acquisitions and disposals over the year.
  • Equity also may not be calculated. Rather more sub-accounts in equity are formed, called L accounts. At the end of the income and expenses of the income statement accounts in the so-called profit and loss account (profit-and-loss account) are netted and the sum is attributed to the gain or loss from equity.
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