Chess turnover sheet form. Rules for filling out a chess turnover sheet: sample. What is a chess sheet for?

Chess sheet - a fairly large-scale document, which is sometimes included in an extensive package of financial statements of enterprises and organizations.

Sometimes - this is because not all firms resort to its design.

It is compiled based on the results of the annual period and includes generalized information from primary accounting documents.

Files
Download blank form Chess Sheet.xlsDownload fill pattern checkerboard.xls

Who is required to compile the chess sheet

Filling out the checkerboard is the responsibility of accountants of many commercial structures, but by no means all. The exception is those who:

• uses simplified accounting and reporting of taxes and bookkeeping,
• memorial order form,
• consider this type of analytical accounting outdated.

In addition, large companies rarely use the chess sheet, since they use too many different types of accounts and the formation of this rather cumbersome document in terms of filling out is simply too complicated and ineffective.

Why do you need a chess sheet

In fact, the checkerboard finalizes the business operations of the enterprise and paints the picture of the organization's financial activities at the end of the year in the best possible way.

It allows you to identify errors in the correspondence of accounts, analyze all stages of the annual cash flow, draw some important conclusions and think over the prospects and ways of further development.

Rules for drawing up a statement

The very name "chess" already speaks of the structure of the statement. It is more complex than a regular sheet and its appearance in the form of a table is similar to a chessboard.

It uses double entry for accounts, that is, in one cell, correspondence of both debit and credit accounts is simultaneously recorded.

An important nuance: the number of rows and columns in each case is individual and directly depends on how many accounting accounts are used in the enterprise, respectively, the more there are, the more laborious the process of forming the chess sheet will be.

Information in the document is entered on the basis of the transaction journal, in which all accounting entries are recorded.

The checkerboard can be compiled in one or in several copies, depending on the needs of the enterprise.

If there are several copies, then each of them must be certified by the signature of the employee who filled it out, and then submitted for verification to the chief accountant.

Today, the manual method of drawing up a document is rarely used, everything is automated and easily done using computer programs. Nevertheless, any accountant needs to know the principles of drawing up a chess sheet.

Example of drawing up a statement

In this case, the simplest example of filling out a chess sheet is given, which is quite suitable for adopting a small enterprise with small turnover. The form of the document here is simple and straightforward, and having studied it as a basis, in the future you can learn how to manually compose more complex chess sheets.

1. At the beginning of the document, the "header" is filled in: the full name of the enterprise is entered, as well as the period for which the document is drawn up.
2. Next, you need to pay attention to the method of entering information into the statement table. Data is generated in two directions:
   • revs on a loan entered in horizontal lines,
   • by debit - in vertical columns.

   The amount that is posted on both of these accounts and is placed at the intersection of the corresponding row and column.

3. In the last line of the document "Total", at the very bottom of the table, all amounts entered in each column are calculated and the total result for each column is indicated separately for credit accounts. Similarly, it is calculated in all lines and the result for debit accounts is entered, but only the data is entered in the last vertical column.

Checking the correctness of the preparation of the chess sheet is elementary: if everything is correct, then the indicators from the last row and the last column will be equal... If the results do not match, then you will have to check all the numbers entered in the document to find out exactly where the error crept in.

In conclusion, the statement is signed by the person who was entrusted with its preparation, indicating the position and decoding the signature. Today it is not necessary to certify the checkerboard with a seal, since legal entities are exempt from the need to stamp their accounting papers.

After drawing up a chess sheet

After the document is completed, verified and signed, it is transferred to the tax service specialists as part of the annual balance sheet.

In this case, it is advisable to leave one copy at the enterprise, handing it over to the archive of the enterprise, where it will be stored, like any other accounting accounting documents, for the next five years.

Source: https://assistentus.ru/forma/9mp-shahmatnaya-vedomost/

Turnover and chess sheets

Revolving checkerboard

the turnover sheet is a way of summarizing the indicators of the accounts, it registers the turnovers and balances for all working accounts.

2 type of turnover statements : for synthetic accounts, for analytical accounts.

Synthetic accounting-generalized, is conducted as a whole for the expenses of receipts on this account.

Analytical accounting - is carried out within the framework of the account for each object (each building, employee, etc.).

the sum of all values \u200b\u200bfor analytical accounts must be equal to the total amount for the specified account. This addition has a control (test) meaning.

Turnover sheet for synthetic accounts:

P / p No.	Account name	Balance at the beginning of the month	Turnover per month	Balance at the end of the month
Debit	Credit	Debit	Credit	Debit	Credit
1	Fixed assets	40 000	–	–	–	40000
2	Products	23 300	–	41600	34 800	30100	–
3	Cashbox	50	–	1000	950	100	–
4	Settlement accounts	3000	–	–	1000	2000	–
5	Authorized capital	–	56 650	–	–	–	56 650
6	Settlements for short-term loans and borrowings	–	4000	–	3000	–	7000
7	Settlements with suppliers and contractors	–	6000	3000	8 300	–	11300
8	Payments to personnel	–	1500	950	–	–	550
9	Calculations with accountable persons	1800	–	5 500	4000	3 300	–
Total:	68 150	68 150	52 050	52050	75 500	75500

All accounts working in the company with their turnovers and balance values \u200b\u200bare indicated by the rows of this table. All movements of funds are presented in it quite clearly.

Turnover list for analytical accounts (to the account "Settlements with suppliers and contractors"):

The main feature of this statement is that the total totals of turnovers and balances of each are equal to the turnovers and balances of the synthetic account that combines them in the turnover sheet for the synthetic accounts.

Turnover lists for analytical accounts are of great informational and control value: they allow you to monitor the presence and movement of specific types of economic assets and sources of their formation, contribute to the safety of property, serve as the basis for checking the correctness of records on synthetic accounts.

Dignity of the turnover sheet - Convenient organization of accounting information on accounts, so it is easy to transfer already verified data from it to the monthly or quarterly balance.

In practice, balance sheets have become widespread. They contain only account balances on the first day of each month and are maintained throughout the year.

Chess uniform (statement) - contains the General Ledger and the turnover sheet. The form - the procedure for recording data from primary documents in order to summarize and receive reporting on it, that is, it is a system for recording and processing data.

Credit turnovers are arranged by lines, debit turnovers - by columns. This form is recommended for small businesses.

Principles of preparation of statements

Synthetic accounts turnover notice

Compiled on the basis of closed synthetic accounts per month.

In the columns “Balance at the beginning of the month” and “Balance at the end of the month” only one amount is always indicated - either by debit (if the account is active), or by credit (if the account is passive).

Monthly turnovers (the sum of all transactions separately for debit and credit of accounts) are entered in the columns for both debit and credit.

After filling in the entire statement, totals are calculated for each column (by columns).

feature a correctly compiled and calculated turnover sheet - pairwise equality of the final columns, that is total initial debit balances must be equal to the total of initial debit balances(as a balance asset is equal to its liability), the total of debit turnovers for the month is equal to the total of the credit turnovers(based on the principle of double entry of transactions in the accounting accounts), the total of the final balances on the debit is equal to the total of the final balances on the loan.

In the first and last pair of columns (leading and trailing residues or balance) there is either the amount in the debit or the amount in the credit (this determines the type of account). In the middle pair of columns, both turnovers should be indicated - for debit and for credit; if the turnover was zero, 0 is entered.

Analytical account balance sheet

It is compiled according to the same principle, but for each group of analytical accounts opened for one synthetic account.

2 different accounting systems are used for counting: sum (in cash) and quantitative-sum (in physical and monetary terms).

The first is used when calculating with suppliers, debtors, creditors and accountable persons, the second is used to accustom material assets to warehouses in production.

The total for the analytical group of one synthetic account must correspond to the line of that synthetic account in the circulating statement.

Household assets and and sources form the assets and liabilities of the enterprise. Assets - property value.Liabilities - a set of debts and obligations of the enterprise.

The asset is equalized with the liability by adding own funds to the liability.

To summarize the information in the accounting use the balance method.

the asset of the balance sheet reflects the state, placement and use of economic assets (property) of the enterprise, in the liabilities - a set of indicators that track the purpose and ownership of economic assets, that is, economic assets are grouped by sources of education.

Source: https://StudFiles.net/preview/6018998/

Chess sheet

Every practicing accountant who, at least once in his life, has reduced the reporting period, is well acquainted with the document that has the beautiful name of the chess sheet. What is this document, what is it for and why is it so important? Let's figure it out in this article.

The checkerboard is the final consolidated accounting document for a certain period of work. It can be compiled based on the results of a month, quarter, year and even one day, if there is such a need and desire of the accountant. Chess, as accountants fondly call it, is not obligatory.

It does not need to be submitted anywhere as a reporting form, and it does not even need to be shown to the inspectors, because it does not apply either to order journals or to primary documents. However, it is difficult to underestimate the role of this document in the work of an accountant.

So what is so special about this ledger?

What is a chess sheet

Almost everyone knows what a balance sheet is, even those who are distantly related to accounting. Most are also familiar with a document such as a general ledger. But few have heard of chess.

But, meanwhile, it is this accounting register that is the final stage in the generalization of information about the economic activities of the organization, and in it you can see the complete picture of all turnovers in the context of each account.

Yes, this data is also in the main book, but there is no clarity that a chessboard can boast of.

So, this is an accounting register, the form of which is not regulated by anything, but is common for everyone and has not changed for many, many years.

You can understand what this ledger looks like from its name: it is a large field, divided into squares.

A certain design principle is always observed:

• absolutely all accounting accounts involved in the organization are included in chess;
• vertical (columns) correspond to debit;
• horizontal (lines) - credit;
• trailing fields are intended for total debit and credit turnovers.

Previously, when accounting was carried out only on paper, since there were no personal computers or special programs at the disposal of organizations, the chessboard was wound up on several glued together ungraphic sheets, the so-called blanks. They filled out a statement at the end of each month and with its help they brought together the balance, that is, they checked the correspondence of the data on debit and credit as a whole for the organization. They are known to be equal.

Now you don't even need to keep this form on purpose, the program itself will generate it based on the credentials. Therefore, organizations do not develop or approve any special form for it.

For clarity, of course, the reverse (the so-called chessboard) can be printed or filled in by hand, but such a document will turn out to be very voluminous even for a small company, because more than a dozen accounts are involved in the work.

A sample chess sheet can be found in Appendix 11 to the Standard Recommendations for the Organization of Accounting for Small Businesses, approved by Order of the Ministry of Finance dated December 21, 1998 No. 64n. It is not necessary to certify this document with the signatures of the authors.

Chess sheet: example of filling

Filling out a chess sheet is not at all difficult, even manually. Account turnover data is taken from order journals or directly from the general ledger.

You do not need to set any dates and decryptions, since this is a register for synthetic accounting, without analytics.

The columns for the loan can be titled not only with the numbers of the accounts themselves, but also with the numbers of the corresponding magazines and statements from which the data was taken.

The turnover amount for a period, for example, a month, is placed in the cell at the intersection of the debit and credit of the corresponding account numbers. You need to take the consolidated turnover for the period.

Suppose that in January 2018, VESNA LLC deposited cash proceeds to the current account in the amount of 250,000 rubles in total. All transactions for this operation looked like:

Dt 51 Kt 50.

This will be reflected in the chess list as follows:

For each column and row, we summarize the data from all cells and get, respectively, the total turnovers on credit and debit. An example of filling a chessboard with a small number of accounts will look like this:

Pay particular attention to the bottom cell in the right corner.

If a mistake is made during posting or in transactions, the values \u200b\u200bwill not converge and you will have to look for the error. If everything is drawn up correctly, then the data from the turnover can be safely transferred to the balance sheet.

Sample filling

Source: http://ppt.ru/art/buh-uchet/shahmatnaya-vedomost

Turnover sheet

In order to form a balance sheet, it is necessary to draw up a SALT (balance sheet).

It is a form that contains the balances of the state at the beginning, the end of the balance calculation interval, and it also includes data on debit, credit for this period for each subaccount.

There are different types of statements: analytical, synthetic accounts and chess. SALT can be done only after drawing up the posting on the accounts: writing off the cost, calculating depreciation, calculating all forms of profit.

So, all the data is ready, it remains to fill in the table, which can be easily downloaded on the Internet. Its header consists of five main columns: account number, its name, “Balance at the beginning of the month”, “Turnover for this month”, “Balance at the end of this month”. The last three are further divided into subsections: "Debit", "Credit".

Download right here on the portal:

Now in the first column we enter the numbers of the accounts you are using, in the second - their names (fixed assets, investments, goods, implementation costs, etc.), below - "Total". Next, we carefully fill in the third column, divided into: "Debit," Credit. At the bottom, we immediately consider the amount of the entered data. Using the same method, we write "Turnovers" for the current month and "Balances" without errors. Summarize by adding up all the numbers in the columns. If the OCV is drawn up correctly, then the results of debit, credit in each column will match in pairs.

Let's look at an example of drawing up a chess SALT or "checkerboard", as the accountant called it. This statement consists of horizontal columns in which credit account numbers are recorded and vertical columns where lists of debit accounts are placed. They fill it in in this way, first they list all the number of accounts, carefully, without missing anything. Then, at the intersection of the columns, we post the amounts displayed in the transaction, corresponding to the subaccount numbers.

The number of horizontal lines, vertical columns is equal to the total number of accounts and is not limited at all. After filling the chessboard, it remains to calculate the results horizontally and vertically.

See examples here:

When calculating arithmetic, the result must be identical for both vertical and horizontal columns. If the data do not match, then there is an error in the calculations. A complete check of the chess table will be required. After that, the accountant generates a balance sheet.

It is not so difficult to draw up a balance sheet according to posting data. The main thing is not to make mistakes in the documentation, since SALT is important for companies and enterprises.

Still, after all, on the basis of the final results of this table, other reports are written out to the controlling organizations.

And those, in turn, discovering inaccuracies, charge fines, which is a loss for the company.

CURRENT STATEMENT - an auxiliary table designed to control the correctness of entries on accounts and compilation of a balance.

The turnover sheet is drawn up at the end of the month, and it records the turnover and balances of all working accounts. The peculiarity of the turnover sheet is the equality of the totals for debit and credit of each of the three pairs of columns.

The turnover sheet is filled out on the basis of data from synthetic accounts in the following order.

The balance sheet is formed from the balance sheet by calculating the balance of the accounts and transferring them to the balance sheet itself.

This equality is explained by the fact that accounts are opened on the basis of the balance sheet, where the asset is equal to the liability.

3 pair: equality of final balances for debit and credit.

But this statement will not contain three pairs of equal totals.

It is on the basis of the results of the balance at the end of the month that the final balance of the synthetic account "Settlements with various debtors and creditors" is determined.

If analytical accounting is carried out in physical terms, then a revolving statement is also drawn up for these accounts.

See what "REVERSE STATEMENT" is in other dictionaries:

For the operational management of the results of the organization's activities, checking the correctness of the recording of business transactions on accounts and generalized data for the month, turnover sheets are compiled.

In the first column, write down the name of all balance sheet accounts for which there are balances: first - active, then - passive. According to each account, the corresponding amounts on debit and credit are reflected: columns 2, 3, 4, 5 and 7.

The amounts in columns 6 and 7 are displayed on the accounts of the initial balances and turnovers.

C2d \u003d åC2k. This equality is a consequence of the equality of the total assets and liabilities of the balance sheet at the end of the month. With the help of the turnover sheet, it is not always possible to identify errors in the correspondence of accounts, even if the three equalities of the totals are observed.

In it, in the first column, instead of the names of synthetic accounts, the names of analytical accounts are given.

Thus, the turnover sheets for analytical accounts have control and operational significance.

In turnover statements for analytical accounts, sometimes, to reduce their volume, turnovers are not recorded, but only account balances are reflected.

In this lesson we will get acquainted with the turnover sheet, we will learn how to fill it out. The turnover sheet is a report that summarizes the data of accounting accounts. Turnover lists contain a set of turnovers, balances at the beginning and end of the period. We will enter all involved accounts and their names.

Next, we fill in the data from the business transactions journal, enter them into the turnover for January on credit and debit the corresponding accounts. To calculate the final balance, it is necessary: \u200b\u200bin active accounts, add the debit turnover to the balance and subtract the credit turnover, in passive accounts, vice versa.

1. Try to compile a turnover sheet yourself using the source data. O. in. make up by accounts of synthetic accounting (see. Synthetic accounting) and analytical accounting (see.

Analytical accounting); the totals for them must match. In O. century.

for synthetic accounts there are indicators of turnover on debit and credit of accounts for the reporting period and on balances (balance) at the beginning and end of the reporting period.

More detailed information and in their relationship contains the Chess turnover list.

With proper accounting, the totals of each pair of columns in the column should be equal to each other. Equality of the results of the initial balance on debit and credit synthetic.

Pairwise equality of the results of O.V. on accounts is of great control value.

Chess sheet

O.v. on accounts synthetic. O.v. by analytic. Turnover sheet (tabulagram) on the movement of material assets - warehouse accounting of inventories can be kept using computer technology.

To summarize and reconcile the data of synthetic and analytical accounting, turnover sheets are drawn up.

The third pair is the total of the final debit balances (balances) - the total of the final credit balances (balances) for all accounts.

According to the final balances (balance), you can draw up a balance, therefore the turnover sheet for synthetic accounts is also called the turnover balance. If the records of business transactions on analytical accounts were reflected in the monetary meter, then the sum form of the statement is used.

Detailing of statement indicators

This statement brings together information on all synthetic accounts that are used in the accounting of the enterprise. The total turnover on debit and credit is also equal; 3.

The value of the statement. 1. Now let's look at an example, draw up a statement.

Such statements summarize information on analytical accounts, which were kept separately for synthetic accounts.

To control the quality of accounting records and to summarize accounting registration data on accounting accounts, the method of drawing up revolving statements is used. It has a separate line for each account. The next step is to summarize the totals for opening balances, turnovers and closing balances.

Only after determining the balance in active-passive accounts is a turnover sheet for synthetic accounts compiled. Generalization of the data of current accounting is carried out in special tables, which are called turnover sheets.

Turnover balance sheet is one of the most important accounting registers, how to draw up a balance sheet, we will consider below. This document displays information about the closing and opening balances and movements on financial accounts.

Usually, fill out a balance sheet needed in the following cases:

Write-off of production costs. Depreciation charge. Formation of financial results.

Tax calculation.

Where does the balance sheet apply?

Based on the data received, the balance sheet items are formed. Turnover sheets are used to control and systematize the accurate reflection of the facts of economic activity on the accounting accounts.

Forms of the balance sheet can be found:

In bookstores or stationery stores, in special departments devoted to economic calculations. It can be downloaded from the financial sites of various companies or at the end of the article.

Create yourself in Excel (spreadsheets).

In special software packages that are created for accounting, it is possible to draw up a statement, both for a separate account and for general accounts, which simplifies the work of an accountant several times.

Today, accounting employees rarely agree to fill out the balance sheet by hand.

Nevertheless, this must be done at least once in your practice in order to better understand the principle of double entry and the essence of accounting.

Samples of revolving statements are often used by students of economic educational institutions to write term papers and theses and solve problems.

Types of balance sheet

There are several types of balance sheet, it all depends on the presentation of information and the object of analysis. Let's take a closer look at them:

1. For synthetic accounts.

In order for the compilation to be correct, the turnovers on the accounts and the opening balance are taken, and then, using calculations, the final balance is displayed.

If such a balance sheet is filled in correctly, it should contain 3 equal totals.

Equality # 1 - balance on credit of accounts and debit. This equality is determined by the fact that the balance of the debit of synthetic accounts is a reflection of the value of the organization's assets for the initial period, and the credit is the size of the sources of all receipts of assets.

Equality No. 2 - Equal turnovers on credit and debit accounts form the basis of a double entry, while the amount of the operation performed is reflected in the credit of one account and the debit of another.

Equality # 3 - reflects the value of all liabilities and assets at the end of the period.
In the event that at least one pair of numbers does not converge with each other, it means that a gross mistake was made when adding turns or register.

2. According to the analytical account, the turnover sheet is formed according to different characteristics of a certain account:

This category of accounts does not contain equal turnovers, because it represents movement exclusively within one financial. accounts. The ending and opening balance, can be credit or debit, it all depends on whether the account is passive or active.

3. Chess sheet - this is one of the varieties of synthetic turnover statements.

Accountants call this register "checkerboard", since it is filled in using the transaction log, and accounting accounts are not taken into account.

In this statement, the equality of the totals is also taken into account.

Let's look at how the "checkerboard" is filled.

1. Chess balance sheet is a table in which there is a horizontal line - these are credit accounts, and the vertical column is a list of debit accounts. 2.

The number of columns and rows is equal to the number of used accounting accounts, which have a balance at the beginning of the period, for which, respectively, there was a cash flow. 3. From the beginning, the opening balance is posted to the accounts. 4.

Balance results must be summed up by an angle - for credit and for debit, the amount must be the same. 5. After that all household amounts are posted. operations. The amount is indicated only once at the intersection of the corresponding settlement accounts in the tabular section of the register. 6.

Then the revolutions are counted per angle.

7. Then the final balance is calculated by arithmetic, all totals are summed up.

If the obtained values \u200b\u200bof the turnover on the loan and the debit coincide, then the balance has come together. This means that these households. operations are correctly entered, all totals are calculated correctly, and you can start filling out the financial statements. In this case, it will be perfect.

Perhaps these are the main points, how to draw up a turnover balance sheetto avoid serious mistakes.

You cannot learn accounting. It must be understood and practiced. And it is also necessary to constantly monitor changes in the regulatory framework in order to timely adjust the procedure for reflecting individual transactions.

The result of each reporting period is the compilation of a balance sheet and balance sheet for a month, quarter, year. All reporting is based on these documents, so every accountant should know the rules for filling out the turnover sheet.

An SALT sample with step-by-step instructions for its preparation will help beginners to understand them.

How to understand accounting for a beginner

Not all accounting rules are regulated by regulatory enactments. The majority of transactions are based on primary accounting documents: acts, certificates, invoices, checks, orders, etc.

For primary documents, standardized forms and recommended samples are provided. The form of the unified document is approved by the relevant instruction and can be changedonly in the form of entering additional details.

A list of most of these forms with examples of design can be found at this link.

A special accounting register, which allows you to summarize the data of the current synthetic accounting and control the correctness of the reflection of accounting transactions, is called a checkerboard. The accounting document is drawn up in most cases for a month, which allows you to check the accuracy and completeness of transactions before closing the reporting period. But the chess list can be compiled not only in a month, the period can be a week, a day. An example of filling out a checkerboard contains data on accounting entries for debit and credit of accounting accounts in the form of turnovers, according to the principle of double entry.

Chess sheet form

There is no unified form for the chess list, since Law No. 402-FZ establishes that economic entities have the right to independently develop accounting registers. An example of a self-developed form in an organization might be:

It is permissible to use a statement form approved for small businesses. This form is regulated in Appendix 11 of the Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n.

How to fill out a statement

When drawing up, you should take into account some rules. Filling should start from the preparatory stage. First of all, the accountant must indicate the full name of the organization. Then fill in the tabular section of the document. Horizontally and vertically in the tabular section of the document, write the work accounts that the organization uses to maintain accounting. Accounts should be indicated in ascending order (01-99). Unused accounts can be omitted.

Let's move on to registering accounting data in the checkerboard.

The document contains the cumulative turnovers in the context of accounting accounts. New entries are made simultaneously for debit and credit using the double entry method, taking into account the accounts indicated vertically and horizontally in the table, as shown in the picture.

For example, let us reflect the following transactions in the accounting ledger:

After entering the information, the accountant calculates the totals: separately - horizontally in the table, separately - vertically in the context of accounting. The totals must be equal.

If the organization maintains automated accounting, then it is possible to create an accounting register for any period, for example, which includes one day. This approach allows you to maximize the detail of accounting and control the correctness of the reflection of transactions.

Each organization in the course of its activities has the obligation to provide data on its financial condition to the tax authorities. Distortion of indicators threatens the imposition of penalties and blocking of operations in the bank, which, in turn, will lead to a decrease in net profit. In this regard, the most important operation before drawing up reports and closing the month is control over the correct filling of accounting registers. One of the forms of control is the formation and consideration of the balance sheet for the analyzed period. But when considering it, you also need to be able to read indicators from it.

The balance sheet is a report on the main indicators of the firm. It forms data on movements in the enterprise, grouped by accounting accounts and sub-accounts for any arbitrarily selected period. As a rule, a complete statement in accounting is created before the end of the year to form a balance sheet.

Purpose and main goals of creating a balance sheet

1. Analysis of the financial and economic activities of the enterprise for making timely management decisions.
2. Checking the double entry method (all transactions in accounting are reflected in the debit of one account and the credit of another in the same amount). Example: Payment of VAT is reflected in the debit 68 of the account and credit 51.
3. Identification of arithmetic errors and inaccuracies.
4. Control over the correct distribution of amounts between accounting accounts.

Attention! When drawing up the SAL in 1c, the possibility of automatic transition to the analysis of a specific account was developed.

SALT structure

The turnover balance sheet is a generated table that displays the balances at the beginning and end of the selected period, as well as all turnovers during a specified period of time for all used accounts to reflect business transactions.

This blank form can be downloaded at the end of the article for free.

Varieties of WWS

Many companies use complex 1C software products for setting up accounting. In it, the following forms of displaying the balance sheet can be distinguished:

Drawing up a table of synthetic accounts (code 0250) - a classic analysis of activities for synthetic accounts by the calculation method. The balance at the beginning of the period is increased or decreased by turnover and shows the balance at the end. The main way of checking: triple equality (for debit and credit, the initial and final balances, as well as turnovers - the principle of double entry).

You can also make a statement with a breakdown by subaccounts. For example, account 68 contains data on personal income tax, VAT, income tax and others.

Attention! A statement under the 0250 code is often asked to provide to the tax inspectorate upon request to request documents in the event of a desk audit.

Example of filling

• Sale of goods to the buyer (D62 K41) - 15000
• Listed wages to employees (D70 K51) - 5000

Analytics analysis - SAL for a separately selected account. Allows you to more deeply study the movements of certain operations, for example, wages.

Form of balance sheet for account 70:

Attention! When analyzing analytical accounts, equality between turnovers is optional.

Chess sheet is a type of synthetic accounting, filled in according to the journal of business transactions. Checkerboard - a table, vertically which displays debit accounts, horizontally - credited. After filling out the statement, it is necessary to calculate the total amount, which must be the same for any calculation.

An example of filling out a chess sheet

During the current period, the following operations were performed:

• Received payment from the buyer (D51 K62) - 20,000
• Sale of goods to the buyer (D62 K41) - 15000
• Listed wages to employees (D70 K51) - 5000

A larger number of accounts are used in the work, so this sheet is rarely filled out manually, but it is convenient when using 1C.

Analysis of WWS indicators

1. In accounting, all accounts are divided into three categories:

• active;
• passive;
• active-passive.

  Important! Each of the accounts has certain rules for filling in when displaying business transactions. Thus, active accounts cannot have a credit balance at the beginning and end of the period.

  OSV in this case allows you to check the wiring, see possible errors and make corrections.

1. You need to know the rules for closing months in accounting when generating quarterly and annual reports:

• At the end of each month, the accounts for accounting for the costs of the household and production (except for work in progress) should be closed.
• Accounts 90 "Sales" and 91 "Other income and expenses" are not closed on sub-accounts, but in general should not have a balance.
  1c automatically closes the month, and SALT, in turn, makes it possible to identify unclosed accounts, which leads to distortion of information about the real financial position of the enterprise.

1. When compiling the annual reporting, the summary data on the work of the company is entered into the balance lines. The balance sheet displays the final balance of all accounts, which saves time on drawing up a balance.
2. Drawing up an SAL allows you to verify the data with a certificate on the calculations of the tax inspectorate and timely determine the existing arrears for main taxes (VAT, profit, etc.).
3. SALT allows you to calculate the profit of the enterprise: account 90 contains data on sales revenue, cost price and VAT, all other income and expenses are reflected here, which in 1c can be automatically sorted by accounting and tax accounting and the amounts that are not taxed on profit are allocated. In addition, the SAL contains the totals for retained earnings.
4. SALT serves as an additional check of VAT deductions. Upon receipt of goods and services with VAT, suppliers issue invoices and when they are entered into 1C, turnovers on account 19 are closed. However, there are situations when an invoice is not entered or delivery documents are not presented. The unclosed balance at the end of the period for VAT makes it possible to see the shortcomings.

Conclusion

The balance sheet is a convenient mechanism for high-quality and in-depth verification of transactions performed. Timely making management decisions after analyzing the SALT makes it possible not only to correct the data for compiling a balance sheet, but also to increase the company's profit (for example, when identifying accounts receivable). Without drawing up this document, it is impossible to draw up basic reports that show all the activities of the enterprise. In addition, if the statement is read correctly, you can draw conclusions and make adjustments to the accounting policy or minimize costs, and the automatic compilation of the statement in 1c makes it possible to see the financial condition of the enterprise as a whole.

The checkerboard is a summary table that reflects all the wires that occurred in the reporting period and reflects the turnover for the month. The checkerboard consists of the amounts indicated in the business transactions log or from synthetic accounts. Amounts are recorded at the intersection of offsetting accounts, debited (vertically) and credited accounts (horizontally). If several amounts with the same correspondence are recorded in the registration journal, then the result of all such amounts is entered into the corresponding cell of the chess turnover list.

Turnover balance sheet

Generalization of current accounting data for further reporting is carried out in the balance sheet for synthetic accounts, the structure of which is shown in Table 6.

The balance sheet is compiled on a monthly basis and is used to record the debit and credit data of each account separately. The balance sheet is filled in by transferring credit turnovers from the accounting registers to the debit of the corresponding accounts. The debit turnover of the balance sheet for each account must be equal to the debit turnover for the corresponding account in the accounting register. The total amount of debit turnovers of information should be equal to the total amount of credit turnovers of information, on the basis of which the balance sheet and other forms of reporting are compiled.

The first column "Account name" and the second column "Balance at the beginning of the month" are filled in on the basis of the initial data given in the annexes, Table 8 using the Chart of Accounts. The column "Turnover per month" is filled in according to the data of the chess turnover sheet. The balance at the end of the month is calculated using the balance sheet method. To carry out the calculation, you should know that:

Balance at the end of the month of active accounts \u003d balance at the beginning of the month + turnover on Debit - turnover on the Credit.

Balance at the end of the month of passive accounts \u003d balance at the beginning of the month - Debit turnover + Credit turnover.

Obtaining three pairs of equal totals is of great control importance:

• 1. Original balances on debit and credit.
• 2. Turnovers on debit and credit.
• 3. balances on debit and credit at the end of the month.

Table 7 Balance sheet

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We talked about synthetic and analytical ledgers in. In this article, we will talk about the chess list and give an example of filling it out.

What is a chess sheet for?

The checkerboard is a synthetic accounting register, which is designed to summarize current accounting data, as well as to check the correctness of the accounting records made.

As a rule, the chess sheet is opened for a month. It reflects the debit and credit entries of each account in the form of account turnovers. Therefore, the chess sheet is often called the chess turnover sheet.

In this statement, the synthetic accounting accounts are arranged vertically and horizontally in ascending order (from 01 "Fixed assets" to 99 "Profits and losses) (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

If the accounting is kept manually, for example, by, then the turnovers on the accounts from the corresponding order journals are transferred to the checkerboard.

Naturally, the total debit and credit turnovers in the checkerboard are equal. This is ensured by the action when the same transaction is reflected in the debit and credit of the related accounts.

In case of automated accounting in specialized accounting programs, a chess turnover sheet is one of the options for reports that can be generated automatically for any period based on the data entered into the system of primary accounting documents.

Chess sheet form and an example of filling it out

There is no official form of the chess sheet. After all, this is an accounting register, therefore it can be developed by the organization independently (part 5 of article 10 of the Federal Law of 06.12.2011 No. 402-FZ). Nevertheless, based on its name, the type of the chess sheet is usually the same: it lists the accounts horizontally and vertically, and also indicates the turnover between them.

An example of a chess sheet is contained in Appendix 11 to the Standard Recommendations for the Organization of Accounting for Small Businesses (