Cash flow statement usn. A sample of filling out a cash flow statement. Cash flow statement - sample filling

Organizations carrying out multifaceted work in different areas of activity are often faced with the need to publish and provide their financial statements to external users to demonstrate development, as well as to confirm the potential for growth in future periods.

The traffic report serves this purpose. money, which allows you to visually demonstrate the directions of spending money, capital investments and sources of income, including in the long term, since it implies the reflection of operations in the context of the main work, investments made and changes in the capital structure.

What is this report

The structure of the report consists in reflecting the balances at the beginning of the reporting period plus / minus all payments and receipts for the year, broken down by types of transactions, resulting in the total amount at the end of the year, as well as a structured picture of the company's development.

The need to fill and the provision of a report was established by Order of the Ministry of Finance No. 11-n dated 02.02.2011, which approves PBU 23/2011 "Statement of cash flows".

Directly form No. 4 for drawing up the report is established by Order of the Ministry of Finance No. 66-n dated 02.07.2010.

Changes to these norms were introduced by the Order of the Ministry of Finance No. 124-n dated 05.10.2011.

Features of use

Reporting is mandatory for all organizations that keep accounting... The only exceptions are small businesses, whose financial condition can be easily analyzed and evaluated without a special report form. Non-profit organizations are also exempt from the filing obligation.

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General filling rules

The report is divided into three sections, within which there is a line break. Line numbering is not provided directly in the form, therefore the codes for each line must be taken from Appendix 4 to Order 66-n.

Are subject to reflection only those cash flows that change the capital structure and create cash flows.

Not subject reflection:

Conversion into foreign currency or vice versa, which does not change the total amount;
Transfers between bank accounts within the organization;
Cash withdrawal from via;
Transfer of funds into cash equivalents;
Barter transactions;
Offsetting operations;
Other transactions as a result of which the amount of funds does not change.

At the same time, if as a result of any of the above operations, a change in the amount occurs, for example, in the form of exchange rate difference or bank interest, then the operation is reflected in the report, but not in full, but in the amount of the change (that is, the difference or percentage) ...

Everything negative amounts are indicated in parentheses, the "-" sign is not put. This rule applies to both the recording of losses and to all expense transactions.

Report implies accounting on an equal basis for cash and cash equivalents. This concept means investing in assets with a high and minimal risk of changes in value. The main option for such an investment is bank deposits "on demand".

Such as and excise taxes are not reflected directly, but are indicated in a rolled-up form as the total amount. The total amount of VAT is calculated for all transferred payments and the total amount for all received. If the total amount of VAT transferred is less than the received VAT, then the difference is indicated in report line 4119 "Other receipts". If more is transferred than received, then the difference in VAT is indicated in line 4129 “Other payments”. This tax is posted to the current transactions section.

The situation is similar with the reflection of excise taxes.

The report is being completed in rubles... If there are foreign exchange transactions, their amounts are translated into rubles at the exchange rate at the date of the transaction.

Additional attention should be paid to the fact that recalculation of balances in currency at the exchange rate at the beginning of the year minus movements for the year at rates at the dates of transactions with subsequent recalculation of the total amount at the rate at the end of the year will inevitably create discrepancies in the total amount, which will differ by the amount of the difference in exchange rates. To correct this discrepancy, line 4490 is intended, which indicates the total amount of the exchange difference.

Step by step instructions for filling

The report structure classifies all transactions into three sections: current, investment and financial. Information is entered on the basis of balance sheet data in the section to which each specific operation belongs.

It should be borne in mind that the same operation for different organizations can refer to different sections, depending on the main type of activity. That is, if the main activity is related to the lease of property, then rental income will be attributed to current operations, if the line of activity is different, but rental operations are still available, then they will be considered investment. The same applies to transactions with securities, and to other transactions that can be considered investment, and may be the main activity of the enterprise.

Deserve special attention received and repaid loans and interest on them, since the amount of debt and accrued interest will be posted to different sections of the report. Interest payments will be considered an ongoing transaction, while principal returns will be considered financial.

All cash flows that cannot be categorized unambiguously should be referred to the current section.

IN hat information about the issuing organization and reporting period.

Intelligenceincluded in this section:

Reporting year;
Date of completion;
Name of company;
Type of economic activity;
Organizational and legal form;
Unit of measurement;
Codes OKUD, INN, OKOPF / OKFS, OKEI.

When choosing the unit of measurement for the report, you must focus on the unit of measure of the balance. They must match.

TO current operations includes all cash flows associated with the main activities of the organization. They are reflected in lines 4110 - 4100.

This section first calculates the total of all operating income (4110). This figure is the total of lines 4111-4119. 4111 - the amount of proceeds and advances received. 4119 - miscellaneous income.

Data is taken from balance accounts 50, 51, 52, 55, 57.

An example of filling out a Cash Flow Statement (Form 4). Start

Then calculated the total amount of all transfers (4120). The indicator is the total sum of lines 4121-4129.

The difference between receipts (4110) and expenses (4120) is indicated in the total line for the section - 4100.

TO investment section include transactions with non-current assets.

Line 4210 reflects the sum of all receipts formed from lines 4211-4219.

Line 4220 indicates the total amount of expenses.

4200 is the total line of the section, the difference between 4210 and 4220.

Section Three - Status Display capital of the organization... Changes in its size and structure are reflected here.

Line 4310 - all receipts of the section (the amount on lines 4311-4319).

Line 4320 - the total amount of payments (formed according to lines 4321-4329).

4300 - section balance, line difference 4310-4320.

4400 - the total amount for the reporting period, consists of the total amount on lines 4100, 4200, 4300.

Cash flows for reporting year should be supplemented with data on balances at the beginning and end of the year. After receiving the balance of the report, this figure is summed up (or subtracted) with the balances at the beginning of the year and the final amount is obtained - the balance at the end of the year.

4450 - balances at the beginning of the year.

4500 - balances at the end of the year.

The report provides for the possibility of attaching explanations that reveal those points that, in the opinion of the accountant, need explanations.

Analyze report data

Completed report for the calendar year allows you to assess the financial condition enterprises, and most importantly - the direction of work over the past year, and to understand what activities she considered priority during this period - the development of core activities, an increase in income through additional investment, the strengthening or weakening of capital, etc.

Features of the IFRS 7 form

In addition to drawing up a Cash Flow Statement based on RAS 23/2011, it is also envisaged to draw up a similar report in the form of IFRS 7 for organizations that reflect their financial activities in accordance with international standards.

First, there are no exceptions to the obligation to draw up this report form. That is, in accordance with this standard, small businesses and non-profit organizations must keep records on a common basis.

Secondly, there is an obvious, albeit purely formal, difference in the title of the first section, which is composed according to the main activity. In PBU 23/2011, it is called current activity, and according to IFRS 7, it is operational activity.

AND main difference consists in the fact that according to IFRS 7, it is permissible to reflect information both by direct and indirect methods, while for PBU only the direct method is provided.

Outcome

Report advantage consists in the fact that all the information for its compilation is taken from the balance sheet, however, by studying the balance it is impossible to draw such conclusions, since there is no breakdown by field of activity.

For a workshop on this report, watch the following video:

The cash flow statement form-4 is filled out in terms of the organization's cash flows for current, investment and financial transactions. The compilation algorithm is identical to the balance one - the balance at the beginning of the period is adjusted for the amount of receipts / disposals, resulting in the balance at the end of the period. Consider the basic rules for generating a cash flow statement - you will find the current form and an example of filling out below.

Who is required to draw up a cash flow statement form in 2017

The need to submit a cash flow statement (you can download the Word form here below in the article) is regulated by order of the Ministry of Finance of the Russian Federation No. 11-n dated 02.02.2011, which approved PBU 23/2011. The document is formed in 2017 based on the results of activities for 2016 and is submitted to the supervisory authorities (Rosstat, IFTS) as part of the statutory financial statements.

Form-4 of the 2017 cash flow statement itself was put into effect by Order No. 66n dated 02.07.10 and is drawn up by all commercial enterprises, with the exception of small companies, credit and non-profit institutions. Information is displayed in national currency for the previous and reporting years, data in foreign currency must be recalculated at the time of payment.

The procedure for generating a cash flow statement

Data entry begins with filling in the header of the document. It is recommended to encode strings based on the Appendix to Order No. 66n when presenting the report to external users. For internal users, line codes can be omitted. Negative values \u200b\u200band subtractions are written in parentheses.

F. 4 statement of cash flows consists of 3 blocks:

For current operations - here the receipts / payments for the main activity are displayed, including the proceeds from sales, payments to suppliers, wage workers, banks on debt interest, etc.
For investment operations - intended for making proceeds from the sale of non-current assets (land, buildings, intangible assets, equipment and other objects), financial investments in investment activities. Also, payments for the purchase of securities, loans, shares from participation in organizations, investments in research projects / developments, contract agreements, etc. are displayed here.
By financial transactions - is used to enter information on received loans / loans, contributions of participants; income from the issue of bonds, securities. In addition, the accompanying payments for the expenses for the redemption of shares, payment of dividends to participants, repayment of loan obligations, redemption of bills, etc. are displayed.

How is the cash flow statement generated? As a basis, you can take the turnover of accounts 50, 51, 52, 55, 57, 60, 66, 67, 70, 58, 76, others as needed. First, you should classify each of the cash flows, then enter the amounts for receipts and payments, and at the end calculate the balances. If individual values \u200b\u200bcannot be assigned to the desired stream, it is recommended to include such data in the section with current operations.

Cash flow statement - sample filling

To correctly draw up a DDS report, you need to familiarize yourself with the rules for entering information on the lines of the form. The data is taken from analytical accounts. The main types of receipts and payments are listed below:

4110 - total information on current receipts is entered.
4111-4119 - data on the sale of goods / services, rental income, commission activities, sales of financial investments, etc. are decoded.
4120 - the total information on current payments is entered.
4121-4129 - data on the purchase of goods and materials, payment of wages, credit interest, transfer of profit tax to the budget, etc. are decoded.
4100 - the balance of current flows is calculated.
4210 - summary information on investment receipts is entered.
4211-4219 - data on the sale of objects of non-current assets, shares / stakes in other companies, repaid loans, interest on debt fin are decoded. investments, deposits, etc.
4220 - the final information on investment payments is entered.
4221-4229 - data on payments for equipment renewal, scientific development, purchase of shares / shares, assignment of claims, debt securities, loans, interest on loan obligations, etc. are decoded.
4200 - the balance of investment flows is calculated.
4310 - the total information on financial receipts is entered.
4311-4319 - data on obtaining loans / loans, issuing shares / bonds, increasing deposits are decoded.
4320 - the final information on financial payments is entered.
4321-4329 - data on payments for the issue of shares, redemption of shares, distribution of dividends, repayment of loan obligations, redemption of bills, etc. are decoded.
4300 - the balance of cash flows is calculated.
4400 - is determined by summing up the indicators on pages 4100, 4200, 4300.
4450 - the initial balances are displayed.
4500 - ending balances are displayed.
4490 - the total value of exchange differences is calculated when translating liabilities into Russian currency.

At the end of the year, companies submit various reports to the Federal Tax Service. The main financial statements are the balance sheet and the statement of financial results. A small business entity can be limited to just such a set. Large enterprises, in addition to the mentioned forms, submit several other types of reports. Among them there is a cash flow statement. Form 4 is a very familiar and common name for a report among accountants.

As the name of the form implies, in the report the organization shows information about the movement of cash and non-cash funds and their balances. All transactions on the receipt and expense of money are shown in three areas of activity.

Who will have to submit a cash flow statement (DDS)

As mentioned above, the DDS report form is included in the annual accounting statements... However, a number of taxpayers have the right not to submit this form. Such advantages are available to persons who have the right to submit simplified reporting (part 4 of article 6 of the Federal Law of 06.12.2011 No. 402-FZ).

If persons exempted from filing a DDS report decide that information on cash flows needs to be disclosed and shown to the Federal Tax Service, they should fill out this report.

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The procedure for filling out a cash flow statement

PBU 23/2011 will tell you how to fill out a report, how to classify certain flows of money.

All line codes are fixed in the Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66Н.

To enter data into the report, the accountant will need turnovers for accounts 50, 51, 52, 55, 57.

Each line of the report has its own numerical code. For example, the salary paid should be shown on line 4122 in the first section.

The nuances of filling out the section on current operations

This section includes lines 4110-4100.

In general, the line names give the accountant a complete idea of \u200b\u200bwhat information to enter in them.

Sales revenue (line 4111) must be shown excluding VAT.

Other income includes: return of accountable amounts or loans, penalties from counterparties, etc.

The nuances of filling out the section on investment transactions

This section includes lines 4210-4200, which reflect transactions in non-current assets. In particular, the section notes operations for the sale and purchase of shares and fixed assets, dividends, etc.

In line 4221, the payment of fixed assets, intangible assets, objects of construction in progress is recorded. All payments must be shown here without VAT.

The nuances of filling out the section on financial transactions

This section contains lines 4310-4300.

Loans, loans, bills - these are just a part of the operations that are reflected in this section.

Detailed instructions on attributing transactions to a particular type of cash flow are contained in PBU 23/2011.

At the end of the DDS report, the results are summarized.

It is important that the following equality holds: the sum of lines 4450, 4400 and 4490 is equal to line 4500.

Analysis of the cash flow statement allows you to assess the overall financial position of the company, its capabilities and stability. First of all, the inspectors of the Federal Tax Service will pay attention to the numbers. Sometimes banks or counterparties may request such a report.

The fourth form of financial statements includes a cash flow statement. This report, like others, is submitted based on the results of a calendar year. For 2015, you must complete the report and submit it no later than March 31, 2016.

The current form of the cash flow statement was approved by Order of the Ministry of Finance No. 66n dated 02.07.2010 as amended by Orders of the Ministry of Finance of Russia dated 17.08.2012 No. 113n, dated 06.04.2015 No. 57n. This report should be completed in two copies - for Rosstat and the Federal Tax Service Inspectorate. each copy is signed by the head of the organization; now the chief accountant does not need to sign the financial statements.

Download the form of the statement of cash flows 2016 -.

The report contains detailed information on cash flows with their distribution by sources of origin. You only need to fill it with medium and large commercial organizations... Small enterprises and micro-enterprises have the right to fill out simplified financial statements specially prepared for these purposes by the RF Ministry of Finance.

Government and budgetary institutions, credit and insurance companies.

Sample of filling out the report for 2015

Data are entered into the report for 2 years - as of December 31, 2015 and December 31, 2014. To fill in the lines, you should use the data of cash accounting accounts - 50 "Cashier", 51 "Current account", 52 "Currency accounts", 55 "Special accounts in banks", 57 "Transfers in transit".

All receipts and withdrawals of funds are grouped in three directions, caused by:

current operations;
investment operations;
financial transactions.

Cash receipts from current operations are associated with the receipt of income from the sale of products, goods, provision of services, performance of work. This also includes rent, license payments, income received from the resale of financial investments.

Cash payments from current transactions are related to payment of invoices to suppliers, wages personnel, interest on loans, borrowings. This also includes income tax.

Payments are shown in parentheses and are deducted from receipts when summing up the final result in this area. The result obtained from the current operations is recorded in line 4100.

Cash flows from investment transactions are also allocated to receipts and payments. Among the receipts here are - income from the sale of materials, non-current assets, shares, shares, returned loans, dividends. Among payments - expenses for fixed assets, acquisition of shares and stakes in other organizations, securities, loans granted, as well as interest paid on debts.

The final result from investment operations is reflected in line 4200.

Cash flows from financial transactions are also divided into receipts and payments. The proceeds are related to obtaining loans, deposits of the company's members in the form of monetary funds, as well as other receipts. Payments are associated with the cost of paying dividends, redemption of bills and so on.

Today we propose to talk in more detail about this type of accounting reporting as a cash flow statement. Consider the form and filling form (line by line). Along the way, we will provide an opportunity to download a sample, etc.

Cash flow statement how to fill out line by line 2018

Who should submit the report? The Ministry of Finance of Russia requires the submission of a cash flow statement to the tax service (approved by the relevant order). This requirement applies to all businesses with the exception of small businesses. Because in their case, it is easy to track and trace cash flows. Moreover, there are several forms of the form:

form №1 - reflects the balance sheet of the enterprise;
form number 2 - shows financial results (data synthesis);
form No. 3 - contains financial changes in capital;
form number 4 - the main report, including loss and profit.

Download the current form at this year can

What is: characteristic?

All enterprises that carry out a multifaceted type of activity have a need to demonstrate their indicators (cash flow) to external participants (users) in order to clearly demonstrate the potential for growth and development of the organization, incl. in future periods.

For such purposes, a statement of cash flows is used. With its help, the company can demonstrate the investment of capital, sources of spending, etc. The report displays and characterizes the real picture of the company's liquidity and creditworthiness. You can download the form on our website.

Procedure for filling out the document

A cash flow statement form helps you classify all receipts and expenses. The report form is divided into four sections - title, line codes, indicators for the current period and data for the past period. The sections are divided into three main parts, which it should contain:

financial - accounting for the capital of the enterprise, all values \u200b\u200band structures, as well as their changes, are reflected here. For these indicators, lines 4300-4400 are intended. Total line 4400, it indicates the amount: 4300 balance (the difference between 4310-4320);
investment - displaying non-current assets, lines 4210-4220 are filled in, the total line 4200 indicates the difference between indicators 4210 (all receipts) and 4220 (the amount of expenses, including on a deposit on foreign accounts);
current - all cash flows for the main activity are displayed: 4110 total for lines 4111 (revenue, advances) -4119 (other receipts).

At the end of the form, lines 4450 and 4500 are filled in, which enter data for the previous and current year, respectively (cash and equivalents). If necessary, line 4490 is filled in, which contains information about changes in the exchange rate determined at the official rate of IFRS RF. You can download a sample on our page for easy filling in a Word or Excel.

Instructions for filling out the cash flow statement 2018

You should start filling out the form by entering the data in the header of the form. This includes information: reporting year, type of activity, oKVED codes, OKUD, TIN, etc., unit of measure (ruble), company name, etc. After that, all data for two years are entered into the lines, first for the current one, then for the last one. At the end of each part of the section, the summary data on the movement of all funds and their equivalents is displayed.

According to the new rules, at the end of the document, the signature of the chief accountant is not a prerequisite, the head of the enterprise can approve the form. Please note that in accordance with the established norms, in addition to the PBU, it is necessary to provide a completed form of IFA-7 (you can use the indirect method to fill it out, for PBU only direct).

Insurance premiums based on company balance

Line 4122 (current) indicates the enterprise's expenses on salaries to employees, excluding insurance premiums and personal income tax (taxes for individuals). Insurance premiums entered in 4129, which displays other payments.