How to fill in the cash flow statement: filling example, order of filling, rules, instruction

One of the accounting standards, which is annually reported in statistics, is a report on the movement of money. This document reflects data on the availability of money and their equivalents, sources of their origin and directions of use. Let us consider in more detail how to fill out the cash flow statement.

Requirements

This report reflects payments and the receipt of cash and cash equivalents. The latter are highly liquid investments, which can easily be converted into cash, but which may slightly change the value. All organizations that conduct accounting must file a statement of cash flows. The sample filled by the bookkeeper, it is necessary to give before the end of the first quarter of next year after the accounting.

Let us consider in more detail which articles are not included in the document:

• Amounts on commodity-exchange transactions;
• Invested funds in cash equivalents;
• currency operations;
• Receiving money from the bank, transferring funds between accounts that do not change the total amount of assets.

When completing the report, all the flows are allocated for current, financial and investment activities. In the first case, the financial result from the ordinary activities is reflected, in the second case it is related to the acquisition of non-current assets. Payments that change the structure of capital and borrowed funds are related to financial activities. Next, the instructions for completing the cash flow statement will be provided , which details how to enter into each of the lines.

Collapsed metrics

The standard form does not provide for the numbering of lines. If the document is submitted to the statistics, then the codes must be put on their own, based on the Order of the Ministry of Finance No. 66. In other cases, you do not need to number the articles.

Some streams of funds are reflected minimized. For example, if they more characterize the activities of counterparties than the firm itself. These operations include:

• Agent cash flows associated with the payment of commission services;
• VAT and excise taxes;
• Receipts from the counterparty associated with the reimbursement of utility payments for rent.

When reflecting a collapsed VAT, it is necessary to indicate the difference between the amounts received from counterparties and those listed in the payments. These figures can appear in the following lines:

• 4119, if the VAT transferred to suppliers and to the budget is less than received from buyers and from the budget;
• 4129, if the VAT transferred to suppliers and to the budget is more received from buyers and from the budget.

Features

• The report does not reflect the entire list of cash flows. The same operation can be classified into several categories. In this case, a single payment should be divided into separate transactions.
• The report is completed in thousand or in million rubles.
• If funds are received in foreign currency, the amount transferred to Russian rubles at the exchange rate on the date of receipt of payment is entered in the report. If the number of homogeneous transactions, the price of which is expressed in the currency of another state, is large, then one can use the average rate.
• It is necessary to reflect the cash equivalents of assets that change the price and can be sold at any time.

A cap

The first thing to be reported is information about the organization: the name of the company, TIN, type of activity. Further, the balances on the accounts and in the cash department at the beginning of the period are deposited. All flows are divided into three groups (current, investment, financial transactions), each of which is further divided into revenues and expenses. How do I fill out a cash flow statement? Opposite to each article two columns are indicated. In the first ("3"), amounts for the reporting period are entered, and for the second ("4") for the previous one.

Operating activities

The main source of the organization's funds are the money of buyers and suppliers. Therefore, the line (p.) 4111 reflects the amount of revenue and received advances, net of VAT and excises. This information can be obtained from the turnover on the DT accounts of the most liquid assets (from 50 to 58) and KT62 (76).

The amounts of rent, licensing and other commission payments, net of VAT, are reflected on page 4112. If the usual activity of the organization is the leasing of property, then these amounts should be included in the proceeds. On page 4113, income from resale of investments is indicated, and other income is reflected in a separate article (4119). This article, in particular, includes:

• Repayment of loans to employees;
• The return of previously unreported reporting amounts;
• Financial results of foreign exchange operations;
• Interest on debt investments.

The total amount of receipts is recorded on page 4110. This is how the first part of the accounting standard is drawn up in the cash flow statement.

The procedure for filling out expenditure items is similar. First, the amount paid to suppliers of raw materials and materials (4121) is indicated. Data are taken from the balance sheet, specifically the amounts indicated by the turnover of KT50 (51, 52) and DT60 (76). The transfer of money to counterparties is reflected through account 91/2, and cash is spent by accountable persons. Next, the report indicates the amount of the paid salary (4122). This data is taken from the DT70 KT51 postings. To reflect the amount of interest on obligations, a separate page is allocated.

The amount of the income tax paid is indicated in the same name page 4124. The sum of all other taxes, except for indirect taxes, is reflected on p. 4129. The total amount of monetary expenses (4120) and the result of the current activity (4100) are then shown. Here's how to fill out a statement of cash flow from the balance sheet.

Investment activity: incomes

In the process of work, the organization can buy and sell non-current assets. The movement of money for such transactions should be recorded in the cash flow statement. A completed example of the form will be presented later.

The second section of the report shows the amount of dividends received (page 4214), income from the sale of shares in other enterprises (page 4212), and investments. The information is taken from the turnover on DT50 (52, 58) and CT 76 on the part of dividends received. In order to determine the actual amount of investments, it is necessary to allocate amounts from these transactions, which were carried out according to the sub-account "Interest on bills". Also, information on the repayment of loans issued (page 4213) is entered in the report, which is taken from the DT50 KT58 turnover. The amount of other (page 4119) and general receipts is separately highlighted (page 4210).

Investment activity: expenses

The amount allocated for the purchase of debt securities, lending (page 4223), financing (page 4222), interest paid to holders of shares and bonds (page 4224), other payments (page 4229) are separately allocated. Then a row is selected for displaying the amount of expenses. Information, on the basis of which data is entered into these articles, is taken from the turnover according to DT58.

Here's how to fill out the cash flow statement in the second section.

Financial activities: income

Information on cash flows associated with changes in the capital structure is recorded in the third section of the accounting standard "Cash Flow Statement". The order of filling is similar to that presented earlier. First, the amounts received by the enterprise in debt (4311) are indicated. Information is taken from the turnover according to KT66 (67) DT50 (51). The amount of the loan issued by the bill is indicated separately (4314), as well as contributions of owners for the reporting period (4312, 4313), other transactions (4319) and total income (4310).

Financial activities: expenses

Information on cash flows aimed at redemption of bills of exchange, debt securities, loan repayments are reflected on page 4323. Data are taken from the turnover on DT66 (67) and KT50 (51). Separately, the amount of dividends paid (4322), other expenses (4329) is reflected.

Results

The total balance is displayed on page 4400, which is obtained when sums are summed from pages 4100, 4200 and 4300. A negative value is entered in parentheses. In addition, it indicates:

• The balance of funds at the beginning (4450) and the end (4500) of the reporting year.
• Monetary expression of the effect of the exchange rate on the ruble (4490).

Here is how the company's cash flow statement is drawn up. The completed form must be submitted to the Federal Tax Service together with the annual accounts. This rule applies to all organizations that conduct accounting, with the exception of non-profit structures. Small enterprises, whose performance can be understood without a report, may not provide information.

How to fill out the cash flow statement by direct method?

As of 01.01 LLC has balances in the cash desk (3000 rubles.) And on the account in the bank (60000 rubles.). It is necessary to draw up a statement of cash flow. The rules of filling are described above.

On the line "Balance at the beginning of the year" is entered the amount: 3 + 60 = 63 thousand rubles.

For the current period, the organization received 1.77 million rubles. In the form of payment from customers and another 472 thousand rubles. In the form of advances. These data are taken from the entries of DT50 KT62 and DT50 KT62. In the report on the line "Sales revenue" (page 4111), amounts without VAT are indicated: 1770-270 + 472-72 = 1.9 million rubles.

In the current period the organization received state aid in the amount of 70 thousand rubles. The funds were used to purchase raw materials necessary for the production of products. In the balance sheet these transactions are confirmed by postings:

DT51 KT86 - received funds from the budget.

ДТ86 КТ98 - expenses of the future periods are considered.

As the state aid increases the SC, these amounts are reflected in the second section of the report in "other receipts" (page 4119).

During the year, the company transferred to suppliers 944 thousand rubles. The data is taken from the wiring DT60 KT51. This amount, net of VAT, is reflected on page 4121. In addition, 150,000 rubles have been issued from the cashier's office to pay employees' salaries. The data is taken from the wiring DT70 KT50. This amount is entered on page 4122.

For the year, the organization's employees were provided with material assistance amounting to 210 thousand rubles. Data is taken from the wiring DT73 KT50. This payment refers to the current activity and is displayed in "other payments".

The employee returned unused accountable funds to the cashier in the amount of 10 thousand rubles. In the same period, the suppliers received a penalty for violating the terms of the sales agreement in the amount of 210 thousand rubles. These transactions are registered in the balance sheet posting: DT50 KT71 (76). The amount of the fine and accountable funds is 220 thousand rubles. Are reflected in "other receipts". Here's how to fill out a statement of cash flows for transactions from operating activities.

During the year, the organization sold the machine and the building. Revenues from the transaction amounted to 1.18 million rubles. Also, the Central Bank of another organization worth 40 thousand rubles was realized. These transactions are recorded in the balance sheet posting of DT51 KT60 (76) for a total of 1.22 million rubles. In the report, these transactions are reflected on page 4211 (for the amount of realized OS without VAT) and 4222.

For the current period of LLC was returned 80 thousand rubles. In the form of a loan. Data is taken from the wiring DT51 KT58. This amount is reflected on page 4213.

To purchase the OS, the company spent 885 thousand rubles. The data is taken from the wiring DT60 KT51. Other organizations were provided loans in the amount of 60 thousand rubles. The data is taken from the wiring of DT58 KT51. These two operations are entered in lines 4221 and 4223.

During the reporting period, the organization received a short-term loan for 12 thousand rubles. (DT51 KT66). This amount is reflected on page 4223. Also, the company returned a loan taken from the bank in the amount of 320 thousand rubles. The figures are taken from the DT66 KT51 revolutions. This operation is reflected on page 4323.

Cash flow statement: rules for filling budget payments

The cash flows associated with VAT should be shown minimized. The total tax amount is calculated for all transactions, but is shown in the context of the current transaction. The amount of taxes and fees listed in the budget amounted to 360 thousand rubles: NPP - 130 thousand rubles, VAT - 210 thousand rubles., Other taxes - 20 thousand rubles. All listed amounts are reflected in the balance sheet by posting DT68 KT51. In the report, these amounts are recorded on page 4124 (240 thousand rubles.) And 4129 (20 thousand rubles.).

How to fill out a cash flow statement: an example of filling the summary rows

The total amount of cash flows from investment transactions (4200) is calculated by subtracting from the amount of all received funds and the amount spent. Preliminary figures must be "cleared" of VAT:

1000 + 40 + 80 -700-60 = 1120-760 = 360 thousand rubles.

There were no VAT on financial transactions. Therefore, the resulting flow, which is recorded on page 4219, is:

270 + 72-144-200 + 180-135 = 43 thousand rubles.

The balance of financial transactions is:

12 + 70-320 = -238 thousand rubles. This amount is reported in parentheses.

The difference between all receipts and expenses (843 + 310-238 = 915 thousand rubles.) Is reflected in the item "Summary balance for the reporting period". Separately indicated the balance of funds at the end of the year. It is:

63 + 915 = 978 thousand rubles.

Here's how to fill out a cash flow statement. An example of filling is presented in the photo next.

How to allocate VAT?

All income and expenditure of funds must be "cleared" of the tax before the report is completed. This process is difficult for accountants. Far from all VAT invoices are reflected separately. In order not to make errors in the calculations, you need:

• To allocate the annual turnover amount for DT62 (60) KT51;
• The resulting figure multiplied by 18/118, thus allocating VAT;
• The remaining amount will be "cleared" of the tax.

This method of calculation is only suitable for counterparties who sell goods subject to an 18% interest rate. How to deal with products, which provides a 10% rate, and one that is not subject to VAT at all? In such cases, you need to divide the flows into transactions with different rates:

VAT balance = Received VAT + Received amounts from the budget - Transferred VAT - VAT paid.

The calculated difference will be a "pure" cash flow from a specific type of activity:

• A positive amount is taken into account on page 4119;
• The negative amount is reflected in parentheses on page 4129.

Not all accountants follow this algorithm. If the VAT flows in the report are not separated, this should be indicated in the explanatory note.

How to reflect the salary?

On page 4122, all payments related to the payment of labor are indicated. The question is, do you need to enter in this line, except for salaries, holidays and bonuses, also personal income tax and insurance premiums? Some experts believe that in this article only the turnover on DT70 KT50 (51) should be indicated, and the amounts of the listed personal income tax, fees and other taxes should be reflected on p. 4129. With this division, it is possible to understand who is being sent to employees or to the budget. Others believe that on page 4122 it is necessary to show all payments related to the calculation of wages. Then it will be possible to determine how much the organization "maintenance" of employees costs. Both options have a right to exist. It is only necessary to indicate in the explanatory note the chosen way of reflecting information.

NPP

In order to fill in the form correctly, it is necessary to determine which transactions received profit, which is the source of payment of income tax in the reporting year, and already, depending on the results obtained, make data. Most often, the source of income was income from ordinary activities. Therefore, the amount of tax is reflected on page 4124.

Cash equivalents

How to fill in the cash flow statement for highly liquid financial investments? First, let's look at the assets that belong to this category. Cash equivalents are bank bills, demand deposits and other assets that can easily be converted to cash, but are at risk of price changes. In the balance sheet such values are reflected on page 1250. The same amount should be transferred to the report.

The organization can have assets on its balance sheet, the price of which is expressed in the currency of another state. In this case, how do I fill out a statement of cash flows? Example of entering data on transactions in foreign currency.

The principle of the report is similar to filling the balance sheet. Currency values are reflected in the form number 1 at the rate of conversion of rubles at the date of the transaction. When entering the sums of the balances of dollars and euros in the accounts at the beginning of the year (page 4450) and at the end (page 4500) of the year, you should indicate the rate as of December 31. The difference that resulted after the recounting should be minimized in p. 4490. If the company does not have cash equivalents and letters of credit in foreign currency, the calculations are made using the following formula:

Стр. 4490 = Annual turnover according to DT50 (52) KT91-1 - Annual turnover of KT50 (52) DT91-2.

The correctness of calculations can be checked using the following formula:

Стр. 4500 = Стр. 4450 - Стр. 4400 - Page. 4490.