How to make a revolt saldo

In order to form an accounting balance, it is necessary to make an AD (reverse saldan statement). It is a form in which the remains of the status at the beginning, the end of the scale of the balance of the balance, and here includes data on the debit, loan for this period for each sub-account. Vedomosti are of different types: according to analytical, synthetic accounts and chess. The ASS is possible to be made only after the preparation of wiring on accounts: write off cost, depreciation accrual, counting all forms of profit.

So, all data is prepared, it remains to fill tablewhich can be easily downloaded on the Internet. Her hat consists of five main columns: account number, its name, "residue at the beginning of the month", "Turns for this month", "Balance at the end of this month." The last three are still divided into subsections: "Debit", "Credit".

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Now in the first column fit the numbers of your accounts, in the second - the names of them (fixed assets, investments, goods, expenditures for implementation, etc.), below - "Total". Next, carefully fill the third column, divided into: "Debit," Credit ". At the bottom, we immediately consider the amount of data entered. In the same way, without errors, write "turns" for the current month and "residues". Two the result by folding all the numbers in columns. If the exset is compiled correctly, the debit results, the loan in each column will coincide pairwise.

Let's consider an example of compiling chess Or "chess", as it was called an accountant. This statement is the horizontal speakers in which the numbers of credit accounts and vertical columns are recorded, where the lists of the debt accounts are placed. Fill it in this way, first lists all the account number, carefully, not missing anything. Then, at the intersection of columns, the amounts declined in the wiring corresponding to the subaccount numbers.

The number of horizontal lines, vertical columns is equal to the total number of accounts and is completely unlimited. After filling in the chess, it remains to calculate the results horizontally and vertical.

Here, see examples:

In an arithmetic calculation, the result must be identical for both vertical and horizontal columns. If the data did not coincide, then in the calculations error. It will take a complete check of a chess table. After that, the accountant forms a balance report.

It is not difficult to arrange a working outer statement according to the postings. The main thing is not to make mistakes in the documentation, since the ASS is important for companies and enterprises. After all, on the basis of the end results, this table discharges other reports into controlling organizations. And they, in turn, finding inaccuracies, accrue fines, which is a loss for the company.