What is included in the balance sheet of the company?

Under the convoluted term "balance sheetenterprises "hides the form at number 1, or just one of the reports on the financial condition of the enterprise itself. In other words, boo balance contains the property of the organization and its sources of funds, expressed in monetary terms. These two components are also called assets and liabilities. With proper management of financial affairs in total, they should be equal.

What is the balance sheet for the company? So that each user receives timely, complete and objective information, valid for the given time.

Let's talk about assets and liabilities.They, in turn, are also divided, each into several subsections. Assets consist of fixed and current assets (or non-current and current assets). The difference between them is this: the first take part in production for one year or more, that is, a sufficiently long period of time. And the cost of them, as they wear out, affects the cost of finished products. By the way, this process is called depreciation. Revolving funds are the same means of labor that are fully spent during one production cycle, and depreciation occurs immediately.

The balance sheet of the company refers tofixed assets, their fixed assets, real estate, as well as investments with a long-term perspective. To working capital - short-term investments, financial stocks and VAT on acquired values.

Now consider the classification of liabilities. They consist of the capital of the enterprise, its reserves, and also debts - both short-term, and long-term. On each of these points we will stop separately.

With own capital nothing complicated.This is the money invested by the owners and received by them in the form of profit. The balance sheet of the company LLC includes in equity both statutory and additional finance, and reserve. Another item in the balance sheet is retained earnings.

Short-term indebtedness are thoseobligations that the company is obliged to repay in a relatively short time - no more than a year. This section of the balance sheet includes loans, loans, obligations to suppliers. In turn, long-term debt is more loyal - the maturity of liabilities is much longer. In addition to loans and borrowings, it also includes deferred obligations to tax authorities.

To analyze the balance sheet of the company in several ways - horizontal, vertical and mixed.

Horizontal analysis: the basic unit is a specific time span. In relation to it, relative and absolute values ​​of changes in balance sections are calculated.

Vertical analysis:the structure of balance sheet items is analyzed, taking into account a specific date. As a result, it is possible to reduce several sections to the total or calculate the coefficient of financial stability of an enterprise.

The balance sheet of an enterprise is an integral and effective element of the activity of any company.