An example of an enterprise balance sheet. The procedure for filling out the balance sheet in the general form. Example. Rules and procedure for filling out the balance sheet

Reporting documentation is required for every firm, company, corporation. In general, any enterprise that operates and performs any activity. The balance sheet is compiled with a specific purpose - to show a complete picture of the financial situation of a given enterprise for a certain period of time, which is called the reporting period and can be set individually within the framework of the needs of the business entity.

Example of filling out form 1

First sheet:

Second sheet:

How is the balance sheet of the enterprise

In order to submit reports correctly, it is necessary to draw up a balance sheet according to certain requirements. Form 1 answers them in the official version. The balance sheet in form 1 is filled in by all organizations submitting reports.

Some organizations may improve this form according to their needs, but general requirements must be met, including the encoding of this document. It should be accompanied by explanations in a general reporting order.

The OKUD 0710001 form was approved by the relevant order of the Ministry of Finance No. 66n as the main example for drawing up a balance sheet. It consists of two parts - in which all the basic information about financial activities object of entrepreneurship.

Form 1, when filling out, has the following requirements:

• The correctness and reliability of the information entered.
• No bugs and fixes.
• The presence of all the necessary details when filling out the title part.

OKUD 071001 can be filled with amounts in thousands or millions. In the event that the company's turnover is very large, which provokes the appearance of a large number of zeros in the balance sheet, the company can choose for itself a convenient amount reduction with an explanation of it in the accompanying documents.

Full instructions on how to draw up a balance can be seen in this video:

The essence of the balance sheet

The constituent parts of this type of reporting are Asset and Liability, which have sections, and groups of accounting items are placed in them. The balance sheet of the enterprise must be compiled according to this structure in order to fully display all funds within the framework of their belonging to the articles, and then to the sections.

All indicators of financial position are valid for a certain period of time. Therefore, in order to draw up a correct and objective opinion on the organization, it is worth considering the balance that is relevant at a given time.

Exists different types , examples of which are. Exactly horizontal analysis allows you to create an objective picture of the organization's performance over time.

The balance sheet is needed not only for internal review and analysis of activities. Its back in mandatory are submitted in a package of accounting reports to the tax office, as well as to the statistics authorities.

The balance sheet in Form 1 is rented once a year in tax authorities along with accompanying documents. Some enterprises have the right to submit a simplified reporting form, and also not to attach explanatory documents. This right is regulated by the Tax Code.

It can be transferred to the tax control authorities independently or by proxy through a representative, sent by mail by mail with a list of attachments, and also transferred to in electronic format using the Internet.

It is worth noting that if the submission of the balance sheet for consideration does not occur on time, then fines may be imposed on the business object. Also, the person who is responsible for reporting can be brought to administrative responsibility.

So, in order to submit accounting reports to the tax authorities, statistics authorities, as well as for internal consideration, a form is needed balance sheetto be completed by the responsible person. This document is very important for compiling an objective description of the financial condition of the organization, as well as the correct distribution of finances during its operation. Based on the analysis of the balance sheet, one can not only form an opinion on the state of finances, but also make some predictions for future work.

The organization's balance sheet represents summary reportingcontaining information about the property and obligations of the company. This form is approved by the order of the Ministry of Finance of the Russian Federation “On the approval of PBU“ Financial statements of the organization ”(PBU 4/99) dated 06.07.1999 No. 43n. This regulatory legal act contains information on what requirements are imposed on the financial statements in general and on the balance sheet of the enterprise in particular.

How to draw up a balance sheet - reporting requirements

Before asking the question of how to draw up a balance sheet, you need to familiarize yourself with the basic requirements for this form of reporting. The legislation establishes the following basic requirements:

• reflection of only reliable and complete information about property and obligations;
• formation of data based on the rules established by the legislation on accounting;
• presentation of neutral information in relation to users, that is, they should not infringe on the rights of some users in the interests of others;
• citing data for at least two reporting periods - present and previous;
• preparation of the balance sheet in Russian and in the currency of the Russian Federation;
• signing of the balance sheet by the head of the company.

Balance sheet structure

The balance of the enterprise characterizes financial position business entity for a specific reporting date and is a table with certain columns. Since it reflects assets and liabilities, the table is divided into two large sections:

• Asset - to reflect the property and assets of the organization,
• Passive - to reflect the obligations of the organization.

Each section of the balance sheet is subdivided into groups, which have individual lines with a specific name. The current form of balance can be taken from the order of the Ministry of Finance of the Russian Federation "On the forms of financial statements of organizations" dated 02.07.2010, No. 66n. Note that you cannot remove any lines from it, but you can add graphs if necessary.

Row information is collected from synthetic accounts accounting or taken from the balance sheet for a specific period.

How to make a balance sheet - example (step by step instructions)

The procedure for drawing up the balance sheet is based on filling out the corresponding lines according to the balance sheet data for reporting period taking into account the requirements of PBU 4/99. To fill in the balance from the "turnover", indicators are taken in the form of an expanded balance for all accounting accounts. Fixed assets and intangible assets are reflected in the balance sheet less depreciation. If, as a result of the work of the company, a loss is received, its amount is reflected in parentheses as a negative number.

Each column of the balance sheet has a special coding specified in Appendix No. 4 to the Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n. Based on the names of the lines, you can understand how to fill out the balance sheet.

Balance form example

Let's take an example of how to fill out the balance sheet of an enterprise created in 2017.

To do this, we need input data based on the indicators of the balance sheet of Iskra LLC for 2017:

How to fill in the balance in in this case: indicators need to be posted to the corresponding lines of the balance sheet form and summarized.

It should be noted: the structure of the balance sheet is such that the totals of the asset and liability should always be equal. This is due to the application of the method in accounting double entry, in which the same transaction is reflected in debit and credit of accounts at the same time. If there is no equality between the asset and the liability, then the balance is not drawn up correctly.

In our example, the balance sheet is presented only for 2017, but it must also contain information from at least one previous period. Organizations newly created in 2017 fill out only one column of the balance sheet - as of December 31, 2017.

Short summary

The presented sample balance sheet for 2017 is the most simplified form, since it contains information only on the main accounts of accounting. In practice, accountants reasonably have the question of how to draw up a balance sheet, since a wide variety of operations are performed in the company.

The most important thing! Competently maintain operational accounting and timely reflect all actions on the appropriate analytical and synthetic accounts so that the data from them is correctly distributed across the lines of the organization's balance sheet.

We give an example of filling out the balance sheet in a general and simplified form

LLC "Nasturtsiya", registered in 2013, applies the simplified tax system with the object of taxation income minus expenses and maintains full accounting records. Indicators of accounting registers as of December 31, 2013 are shown in the table. Based on the available data, we will compile the balance sheet for 2013 in a general form, as well as for comparison - in a simplified one.

A sample of the completed balance sheet of LLC "Nasturtia" in the usual form and in a simplified form, see below.

In the heading part of the form in the line “for ___ 20__. »We indicate in each form: as of December 31, 2013. After that, we will enter the full name of the company, type of activity, organizational and legal form and form of ownership.

Let's not forget about the location of the company. In this line we will write the address. On the right in the special fields reflect codes.

Since the company was registered in 2013, in the last two columns of each balance sheet, there will be dashes instead of indicators.

General balance sheet

First, let's cross out the lines of column 1. This is possible, since the organization does not draw up explanations for the financial statements, the numbers of which are indicated in this column.

The indicator of line 1110 is found as follows: from the debit balance of account 04, we subtract the credit balance of 05. We get 96,660 rubles. (100,000 rubles - 3,340 rubles). We indicate all the values \u200b\u200bin the balance sheet in whole thousand, so we write 97 on line 1110.

The indicator of line 1150 is equal to: debit balance of account 01 - credit balance of account 02 \u003d 600,000 rubles. - 20,040 rubles. \u003d 579,960 rubles. We write 580 to the balance.

In line 1170 we write down the debit balance of account 58 - 150 thousand rubles. (we believe that investments are long-term).

Total for line 1100: 97 (line 1110) + 580 (line 1150) + 150 (line 1170) \u003d 827 thousand rubles.

Let's calculate the value of line 1210: debit balance of account 10 + debit balance of account 43 \u003d 17 thousand rubles. + 90 thousand rubles. \u003d 107 thousand rubles.

The indicator of line 1220 is equal to the debit balance of account 19, that is, we add 6 thousand rubles to the balance.

Let's find the indicator of line 1250 by adding the debit balance of account 50 and the debit balance of account 51 \u003d 15 thousand rubles. + 250 thousand rubles. \u003d 265 thousand rubles. Write 265 on the line.

We calculate the total on line 1200: 107 thousand rubles. (line 1210) + 6 thousand rubles. (line 1220) + 265 thousand rubles. (line 1250) \u003d 378 thousand rubles.

In line 1600, we summarize the indicators of lines 1100 and 1200: 827 thousand rubles. + 378 thousand rubles. \u003d 1205 thousand rubles.

In the remaining lines of column 4 we put dashes.

Let's move on to the liabilities of the balance sheet. The indicator on line 1310 is equal to the credit balance of account 80, that is, the balance will be 50 thousand rubles.

Line 1360 is the credit balance of account 82. In our case, this is 10 thousand rubles.

In line 1370 we show the balance of account 84. We have it in credit. This means that the organization has a profit at the end of the year. Its value is 150 thousand rubles. You do not need to put the indicator in parentheses.

We find the indicator of line 1300: 50 thousand rubles. (line 1310) + 10 thousand rubles. (line 1360) + 150 thousand rubles. (line 1370) \u003d 210 thousand rubles.

Let's determine the indicator for line 1520 (we assume that all debt is short-term): credit balance of account 60 + credit balance of account 62 + credit balance of account 69 + credit balance of account 70 \u003d 150 thousand rubles. + 506 thousand rubles. + 89 thousand rubles. + 250 thousand rubles. \u003d 995 thousand rubles.

We transfer the value of line 1520 to line 1500, since the other lines of section V of the balance were not filled.

The indicator of line 1700 is equal to the sum of lines 1300 and 1500: 210 thousand rubles. + 995 thousand rubles. \u003d 1205 thousand rubles.

We cross out the remaining lines of the passive.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1205 thousand rubles. The balance has come together, which means that the form can be considered composed.

Simplified balance sheet

Columns 2 and 3 of the form are to be filled out here. Recall that you need to add column 2 yourself to reflect the line code. Column 3 will reflect the values \u200b\u200bof the indicators.

The cost of fixed assets in the amount of 580 thousand rubles. reflect under the article "Material fixed assets". Let's specify the line code - 1150.

Intangible assets (97 thousand rubles) will be shown in the line "Intangible, financial and other non-current assets". This also includes financial investments (we believe that they are all long-term) in the amount of 150 thousand rubles.

The total line figure is 247 thousand rubles. (97 thousand rubles + 150 thousand rubles). Since the proportion of financial investments in the indicator is greater than the proportion of intangible assets, we put the line code 1170 (for the indicator "financial investments").

In the "Stocks" line we write down the same indicator that was calculated for the general balance sheet form, since the rules for calculating and filling out this line are the same. That is, we reflect 107 thousand rubles. We put the code 1210 on the line.

The line "Cash and cash equivalents" in our case includes only cash in the amount of 265 thousand rubles. The line code is 1250.

Of the current assets that were not reflected in the above balance sheet lines, value added tax remained, so we put down its amount (6 thousand rubles) in the line "Financial and other current assets" (line code - 1260).

The total of the asset section (line 1600) is equal to the sum of the completed lines 1150, 1170, 1210, 1250 and 1260.

And now the balance passive. Authorized and reserve capital, as well as retained earnings are reflected in one line “Capital and reserves”. The amount of the line is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is set according to the indicator that has the highest specific weight in the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

In the remaining lines of column 3 liabilities, we put dashes, since there are no indicators to fill out. In column 2, it is permissible to do the same. Alternatively, you can provide a code corresponding to the indicator.

The total indicator of the liability section (line 1700) is equal to the sum of lines 1370 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1205 thousand rubles. The balance has come together, which means that the form can be considered completed.

One of the reports that an organization must submit to the tax office is the balance sheet. This report is prepared for a calendar year. The balance sheet has the form number 1 of financial statements, you can look at it by downloading the balance sheet form 1 from the link below. This form of balance is relevant today.

Blank lines of the balance are marked with dashes. All amounts presented in the balance sheet are rounded up to thousands or millions, there are no decimal places. The whole foreign currency converted into rubles at the rate of the Central Bank of the Russian Federation on the date of the report.

The balance sheet can be compiled for any date (as a rule, the beginning of a quarter, year) in order to check whether the accounting is maintained correctly at the enterprise. This report consists of two parts (pages): assets and liabilities of the enterprise. According to the balance sheet, the total amount of assets should be equal to the total amount of liabilities, but if this equality is not there, then an error has crept into the balance sheet and you will have to look for it.

How to fill out the balance sheet form number 1?

This report is drawn up on the basis of the balance sheet.

Balance sheet sample form 1

The form consists of a “header” and two tables: assets and liabilities. Let's fill in each of the parts of the balance sequentially.

Fill in the header:

At the top we indicate on what date the balance is drawn up. We will give an example of the organization "Confectioner" LLC, which reports for the calendar year 2012.

In the line "organizational and legal form" we write LLC, "form of ownership" - private, also here it is necessary to mark the corresponding codes of ownership: OKFS, OKOPF. For LLC - code 65. For private ownership, the corresponding code is 16.

All numerical entries in the balance sheet will be expressed in thousands, respectively, in the line of the balance sheet "unit of measurement" we will indicate the code 384. For millions of rubles, the corresponding code will be 385.

In the last line of the "header" we indicate legal address organization, that is, the address where it is officially registered.

We fill in the "Assets" table of the balance sheet:

This table consists of two sections: non-current assets and current assets. As mentioned above, to fill out Form 1, we will use the data of the balance sheet.

Opposite each type of assets (in the balance sheet, these are called balance sheet items), the corresponding amount is written, rounded (for our case) to thousands of rubles. The first column contains data as of the reporting date of the reporting period (for our sample as of 12/31/2012), in the second column - data at the end previous year (31.12.2011), in the third column - data at the end of the year preceding the previous one (31.12.2010).

Section I Form 1 non-current assets: (click to open)

• (1110): the residual value obtained as the difference between the book value of intangible assets (debit 04 "Intangible assets) and the accrued depreciation (credit 05" Depreciation of intangible assets ") is indicated, the data from page 1120 are not taken into account here;
• research and development results (1120): data on completed research and development, work (R&D), data for this article are taken from the count. 04 "Intangible assets" subaccount "R&D";
• intangible and tangible prospecting assets (1130-1140): data on prospecting, exploration of mineral deposits, as well as on the equipment used in this.
• (page 1150): we also indicate residual value, received as the difference between the book value of fixed assets (debit account 01 "Fixed assets") and the accrued depreciation (credit account 02 "Depreciation");
• income investments in tangible assets (1160): data on fixed assets recorded on account 03 "Profitable investments in tangible assets" are also determined by the residual value.
• financial investments (1170): indicates the organization's financial investments for a period of more than 12 months (it consists of debit 58 "Financial investments" and debit 55 "Special accounts in banks" subaccount "Deposits");
• deferred tax assets (1180): the balance of account 09 "Deferred tax assets" is taken;
• other non-current assets (1190): indicate all other non-current assets that were not reflected in previous items.
• Total for section I (1100): the values \u200b\u200bof lines 1110-1190 are summed up.

Section II Form 1 current assets:

• stocks (1210): all inventories available to the enterprise are taken into account (data concerning raw materials are taken: account 10 "Materials", 15 "Procurement and acquisition of material assets"; concerning: 20 "Main production", 21 "Semi-finished products own production", 23" Auxiliary production", 28" Defects in production ", 29" Serviced production and economy "; concerning: 41 "Products", 42 "Trade margin", 43 " Finished products", 44" Expenses for sale ", 45" Goods shipped ", and 97" Prepaid expenses ";
• (1220): the balance of account 19 "VAT on purchased values" is indicated, that is, the VAT that was presented by suppliers, but not accepted for deduction;
• accounts receivable (1230): the amount owed by counterparties to the organization, data are taken from accounts that account for relationships with various counterparties: suppliers (account 60), buyers (account 62), personnel (70, 71, 73), tax office and PF (68 and 69), founders (75), other counterparties (76);
• financial investments (1240): investments for less than 12 months;
• cash and cash equivalents (1250): all funds of the enterprise in rubles (balance of accounts 50 and 51), foreign currency (balance of account 52), checks, letters of credit (balance of account 55 on sub-accounts "Checks", "Letters of credit");
• other current assets (1260): indicate all other current assets that were not reflected in the previous lines;
• total for section II (1200): the sum of the values \u200b\u200bof lines 1210-1260.

Balance (1600): the data of lines 1100, 1200 are summed up.

We fill in the table "Liabilities" of the balance sheet form 1:

The form 1 liabilities table consists of three sections: capital and reserves, long-term liabilities, short-term liabilities.

Section III Capital and reserves:

• (1310): account balance. 80 "Authorized Capital";
• own shares (1320): debit balance of the account. 81 "Own shares (stakes)";
• revaluation of non-current assets (1340): if the organization carried out a revaluation of intangible assets and fixed assets, then the amount by which the value of non-current assets increased (credit balance;
• additional capital without revaluation (1350): credit balance of the account. 83 less the amounts indicated in line 1340);
• reserve capital (1360): if the organization creates reserve capital from retained earnings, then these data are reflected in this line (debit 82 "Reserve capital");
• retained earnings (uncovered loss) (1370): data is taken from account 84 "Retained earnings (uncovered loss".
• Total for section III (1300): the sum of the values \u200b\u200bin lines 1310-1370.

Section IV Long-term liabilities:

• borrowed funds (1410): (credit 67 "Settlements on long-term loans and borrowings");
• deferred tax liabilities (1420): credit 77 "Deferred tax liabilities";
• provisions (1430): loan 96 "Provisions forthcoming expenses», The term for fulfilling these obligations is over 1 year;
• other liabilities (1450): all liabilities not reflected above with a period of more than 1 year are indicated;
• total for section IV (1400): the sum of the values \u200b\u200bof lines 1410-1450.

Section V Short-term liabilities: (click to expand)

• borrowed funds (1510): (loan 66), as well as long-term loans, the maturity of which is less than 1 year (loan 67);
• accounts payable (1520): debt to suppliers (account 60), buyers (62), personnel (70, 71, 73), budget (68 and 69). founders (75), other counterparties (76) for a period of less than 1 year;
• deferred income (1530): account data 98 \u200b\u200b"deferred income" (credit balance);
• estimated liabilities (1540): loan 96 "Provisions for future expenses", maturity less than 1 year;
• other liabilities (1550): all other short-term liabilities with a maturity of less than 1 year, not reflected above, are indicated;
• total for section V (1500): sum of lines 1510-1550.

Balance (1600): the sum of the values \u200b\u200bof lines 1400, 1500.

Upon completion of the balance sheet form 1, the values \u200b\u200bof lines 1700, 1600 must match. And this is logical. After all, liabilities are sources of assets formation, each entry in accounting ( accounting entry) is performed simultaneously on the debit of one account and the credit of another. If you have any discrepancies when filling out form No. 1, then you need to look for an error in the accounting. The occupation is painstaking and long, but there is no other way out.

Video lesson "Balance sheet: form 1, examples, accounting basics"

Watch the video lesson of the teacher of the site “Accounting for Dummies” Natalya Vasilievna Gandeva on the topic: “Balance Sheet”, where the basic principles of filling it out are described in detail. Click below to watch the video ⇓

Accounting in a business entity involves filling out certain reporting forms for certain dates. In the composition of financial statements, a special place is occupied by the balance sheet, to which many controlling and other bodies assign a dominant role. Therefore, it is important to know how to fill out the balance sheet, which accounts to include where.

The balance sheet is one of the accounting forms. The legislation establishes that all legal entities, without taking into account their organizational form and the applicable tax regime, must prepare and submit reports to tax and statistical authorities.

This obligation also applies to non-profit organizations and the bar association. The balance sheet and profit and loss statement do not need to be handed over on a mandatory basis only to entrepreneurs, as well as branches foreign companies... But they can do it on their own initiative.

Attention! Previously, some organizations were exempted from compiling balance sheets, but at present such provisions are not in effect. Business entities classified as small businesses are entitled to submit reports in a simplified form. It includes a balance sheet in form 1 and, therefore, enterprises must send it to the regulatory authorities without fail.

Balance due dates

By general rules, balance sheet - Form 1 must be submitted in the reporting for the past year no later than March 31 of the following year. This deadline must be observed when submitting balance and other forms to the IFTS and statistics.

In addition, under certain conditions, Rosstat must be sent as an attachment audit report... The deadline is set for ten days, but no later than December 31 of the following year.

Some organizations need to submit financial statements and publish them due to the type of activity being carried out, or according to other criteria determined by legislation. For example, tour operators must send their reports to Rostrud within three months from the date of their approval.

The legislation provides separate terms for organizations registered after September 30 of the reporting year. Due to the fact that they have a different calendar year determined in this case, the deadline for delivery may be set by such organizations on March 31 of the second year after the current one. For example, LLC Rebus received an extract from the Unified State Register of Legal Entities on 10/25/2017, for the first time it is necessary to submit an accounting report on March 31, 2019.

Attention! Accounting reports, as a rule, are handed over for the year. However, it can be presented on a quarterly basis. In this case, it is called intermediate. Such documentation is very often needed when applying for loans in banks, company owners, etc.

Where is provided

Provisions federal laws establish that Form 1 balance sheet and Form 2 profit and loss statement, and in established cases other forms, must be submitted without fail:

• IFTS - reporting must be submitted at the place of registration of the company. Therefore, branches and others separate subdivisions do not submit it, and only the parent company submits consolidated statements. This must be done at the place of registration, taking into account these units.
• Rosstat - at present, reporting to statistics is mandatory. If this is not done, then, just as in the first case, the company and officials can be held liable.
• To the founders and other owners of the company - this is due to the fact that each annual report of the organization must be approved by its owners.
• Other bodies, if such a duty is determined by the relevant regulations.

Attention!Banks may be asked to provide reporting when applying for various types of loans and borrowings. Especially if it is taken.

Currently, when concluding contracts, many large companies ask to provide them with Form 1 Balance Sheet Form 2 Profit and Loss Statement. This should be done at the discretion of the company's management.

However, at present, many specialized firms through which reports can be submitted have a service that allows you to get all the necessary information about a partner by his TIN or OGRN. This data is provided by the Inspectorate of the Federal Tax Service itself on the basis of previously submitted reports.

After that, his TIN is indicated on the next line in the table. Next, you need to put down the main type of activity - first in words, and then in the table using the OKVED2 code. Then the organizational form and form of ownership are indicated.

On the contrary, the corresponding codes are put down in the table, for example:

• Code 65 is set for LLC.
• for private property - 16.

On the next line, you need to choose - in which units the data in the balance is presented - in thousands or millions. The table reflects the required OKEI code. The last line contains the address of the location of the subject.

Assets

Fixed assets

Line "Intangible assets" 1110 - the balance of account 04 (except for R&D work) minus the balance of account 05.

Line "Research Results" 1120 - the balance of account 04 on sub-accounts, which reflect R&D;

The line "Intangible search queries" 1130 - the remainder, subaccount of intangible costs of search work.

Line "Material search queries" 1140 - the balance of account 08, a sub-account of the cost of material assets for prospecting work.

Line "Fixed assets" 1150 - balance minus balance by.

Line "Profitable investments in MC" 1160 - the balance minus the balance on account 02 in the part of the accrued depreciation on assets related to profitable investments.

Line "Financial investments" 1170 - the balance of account 58 minus the balance of account 59, as well as the balance of account 73 in terms of interest-bearing loans over 12 months.

The line "Deferred tax assets" 1180 - the balance of account 09, it is possible to reduce it by the balance of account 77.

The line "Other non-current assets" 1190 - other indicators that need to be reflected in the section, but they are not included in any line.

The line "Total by section" 1100 is the sum of lines from 1110 to 1190.

Current assets

Line "Stocks" 1210 - the sum of indicators is entered into the line:

• account balance 10 minus account balance 14, or account balances 15, 16
• Production account balances: 20, 21, 23, 29, 44, 46
• Balances of goods on accounts 41 (less the balance on account 42), 43
• account balance 45.

Line "Value added tax" 1220 - account balance 19.

Line "Accounts receivable" 1230 - the sum of indicators is entered:

• Debit balances and 76 minus the loan balance of account 63 on the subaccount "Reserves for long-term debts";
• Debit balance on advances made for the supply of products and services.
• Debit balance, subaccount “Insurance settlements”;
• Debit balance of account 73, excluding loan amounts on which interest is accrued;
• Debit balance of account 58, subaccount “Loans granted, on which interest is not accrued”.
• Debit account balance 75;
• Debit account balance 68, 69
• Debit account balance 71.