We already know what accounts are, we know how to make transactions and... It's time to get acquainted with the chess sheet.
The chess sheet is the final stage of business activity, but what about the balance sheet? Yes, of course, it is in the balance sheet that the results of this activity are reflected, and it is this that interests the tax authorities. But the balance sheet does not allow you to see all activities in detail and transparently, because the balance sheet does not include all accounts. accounts, in addition, the balance sheet uses the amounts of several accounts. Moreover, we will not compile it every day. For analyzing the financial activities of an organization, the chess sheet is ideally suited, although this method is considered outdated.

In this lesson we will learn how to make a chess sheet.
The chess sheet contains a lot of information and is quite large in scale, but don't let that scare you. Statement pillars correspond credited accounts, A lines to debit turnovers. See figure (clickable).

At the intersection of a certain column and line, the amount involved in posting to these accounts is placed.
At the bottom in the last line the sum of each column, the amount of credited accounts, is entered. This line is called " Bottom line" The table also has a summary column, which reflects the amounts of each row and the totals of debit turnover.
The number of rows and columns is individual and depends on how much accounting is used in a particular organization. accounts.
It is very easy to check the correctness of the chess sheet, the total row must ALWAYS equal the sum of the last column total .

Let's look at an example?
The following business transactions were carried out in January.

How to make a chess sheet?

1. The first thing we must do is fill out the table header and its columns.
2. Post transactions at the intersections of the corresponding accounts.
3. Calculate the sums of all debit and credit turnovers (i.e. the totals of the stock and columns).
4. Calculate the total sum of the totals (lower extreme cell, highlight it in red). This amount must be equal!

Let's start according to plan.

So, our statement is ready, of course this is a very simple example using just a few accounts. Usually the list is much much larger. But in your work you don’t have to compile it manually; there is the great and terrible 1c and others. programs where a chess sheet can be compiled with one click of the mouse, but you still need to know the principle of its compilation.

House. Exercise.
Compile a chess sheet using the following data. During January, the following households occurred at LLC LUCH. operations.

1. Goods were received from the supplier in the amount of 32,000 rubles.
2. Salaries accrued to employees of the trade organization - 77,000 rubles.
3. Cash in the amount of 20,000 rubles was issued from the cash register. accountable person A.V. Smirov,
4. The bank account received funds in the amount of 30,000 rubles for goods from customers;
5. Equipment was purchased for the amount of 150,000 rubles;
6. The equipment has been put into operation.
7. From Smirnov A.V. goods were received in the amount of 18,000 rubles.
8. The unused balance of funds was returned to the cash desk by A.V. Smirnov.

Write all questions in the comments, I will be happy to help you.

The checkerboard implies a form of reflection and periodic changes in accounting records within the framework of synthetic corresponding accounts. It contains the total amounts of homogeneous economic transactions. As a rule, a chess sheet is drawn up in the form of a table.

So, we sorted out the postings, learned how to keep track of accounts, learned what a balance sheet is and how it is compiled.

In fact, the ultimate goal is to draw up a balance sheet for a certain period, using accounting rules (PBU, etc.).

It is this document that allows you to analyze the entire economic activity of the company.

But we cannot, as we said in the previous article, draw up a balance sheet after each business transaction.

Yes, to be honest, we will not be able to do this, due to the fact that, for example, some accounts are not reflected in the balance sheet or the sum of several accounts is reflected.

Therefore there is another way out. This is the preparation of a checkerboard and balance sheet (SAS).

In this article we will look at how a chess sheet is compiled.

I read on one forum that the Chess Sheet is an outdated version of the SALT.

But that's not true.

And you will soon see this for yourself when we look at these two statements.

So, the chess sheet is a table in which the rows correspond to debited turnovers, and the columns correspond to credited accounts.

At the intersection of rows and columns, the amount involved in the posting is placed.

Down in last line there is a “total” record, which indicates the amounts for credits of all accounts from all debits .

On the right in the extreme column, the total debits of this account from all loans .

The number of rows and columns in the chess sheet is determined by the number of accounts in the work plan and is fundamentally unlimited.

If the amounts for transactions are correctly recorded and the totals are correctly calculated in the lower right corner, the same amount is obtained both in columns and in rows.

The entire statement is similar to the table of a chess tournament, hence its “non-accounting” name.

It is convenient and visual for summarizing current accounting data and mutually verifying the correctness of entries in accounting accounts - after all, each entry is visible in it, and at the same time the overall result is displayed.

To make it clear, let's look at this with an example.

Let’s say the following business transactions occurred in our organization, and the accountant made the following entries:

D 41 – K 60 in the amount of 56,000 rubles - goods were received from the supplier;

D 41 – K 42 in the amount of 25,600 rubles - there was a trade margin on these goods;

D 44 – K 70 in the amount of 69,000 rubles - salaries were accrued to employees of the trade organization;

D 71 – K 50 in the amount of 20,000 rubles - funds were issued from the cash register to an accountable person for general business expenses;

D 50 – K 90 in the amount of 300,000 rubles - revenue was received from customers;

D 51 – K 50 in the amount of 300,000 rubles - the proceeds are deposited into the current account;

D 08 – K 60 equipment was purchased for the amount of 150,000 rubles;

D 01 – K 08 for the amount of 150,000 rubles - the equipment was put into operation.

Well, that's enough for an example.

Let's compile a chess sheet based on these entries.

Let's set aside only those accounts that participated in the postings:

So look what did we do:

1. At the intersection of debit and credit accounts we postponed the transaction amount.
2. Then they counted sum by columns(credit turnover) and line by line(debit turnover).
3. Calculated total amount of credit and debit turnover(highlighted red). It turned out to be equal, which means there are no errors.

Now, of course, no one, I think, compiles a chessboard manually.

In computer accounting programs, in particular 1C, there is a report where you can display this table for analysis for any period of time.

However, for studying it is very useful to compile transactions and statements manually, so I recommend practicing if you want.

We already know what accounts are, we know how to make transactions and what is boo. balance. It's time to get acquainted with the chess sheet.
The chess sheet is the final stage of business activity, but what about the balance sheet? Yes, of course, it is in the balance sheet that the results of this activity are reflected, and it is this that interests the tax authorities. But the balance sheet does not allow you to see all activities in detail and transparently, because the balance sheet does not include all accounts. accounts, in addition, the balance sheet uses the amounts of several accounts. Moreover, we will not compose it every day. For analyzing the financial activities of an organization, the chess sheet is ideally suited, although this method is considered outdated.

In this lesson we will learn how to make a chess sheet.
The chess sheet contains a lot of information and is quite large in scale, but don't let that scare you. Statement pillars correspond credited accounts, A lines to debit turnovers. See fig.

At the intersection of a certain column and line, the amount involved in posting to these accounts is placed.
At the bottom in the last line the sum of each column, the amount of credited accounts, is entered. This line is called " Bottom line" The table also has a summary column, which reflects the amounts of each row and the totals of debit turnover.
The number of rows and columns is individual and depends on how much accounting is used in a particular organization. accounts.
It is very easy to check the correctness of the chess sheet, the total row must ALWAYS equal the sum of the last column total .

Let's look at an example?
The following business transactions were carried out in January.

How to make a chess sheet?

1. The first thing we must do is fill out the table header and its columns.
2. Post transactions at the intersections of the corresponding accounts.
3. Calculate the sums of all debit and credit turnovers (i.e. the totals of the stock and columns).
4. Calculate the total sum of the totals (lower extreme cell, highlight it in red). This amount must be equal!

Let's start according to plan.

So, our statement is ready, of course this is a very simple example using just a few accounts. Usually the list is much much larger. But in your work you don’t have to compile it manually; there is the great and terrible 1c and others. programs where a chess sheet can be compiled with one click of the mouse, but you still need to know the principle of its compilation.

House. Exercise.
Compile a chess sheet using the following data. During January, the following households occurred at LLC LUCH. operations.

1. Goods were received from the supplier in the amount of 32,000 rubles.
2. Salaries accrued to employees of the trade organization - 77,000 rubles.
3. Cash in the amount of 20,000 rubles was issued from the cash register. accountable person A.V. Smirov,
4. The bank account received funds in the amount of 30,000 rubles for goods from customers;
5. Equipment was purchased for the amount of 150,000 rubles;
6. The equipment has been put into operation.
7. From Smirnov A.V. goods were received in the amount of 18,000 rubles.
8. The unused balance of funds was returned to the cash desk by A.V. Smirnov.

Chess sheet- a rather large-scale document, which is sometimes included in an extensive package of financial statements of enterprises and organizations.

Sometimes this is because not all companies resort to registration.

It is compiled based on the results of the annual period and includes summarized information from primary accounting documents.

FILES
Download blank form chess sheet.xlsDownload sample filling chess sheet.xls

Who is required to draw up a chess sheet?

Filling out a chess sheet is the responsibility of accountants of many commercial structures, but not all of them. The exception is those who:

• uses simplified accounting and reporting for taxes and accounting,
• memorial order form,
• consider this type of analytical accounting to be outdated.

In addition, the chess sheet is rarely used by large companies, since their activities use too many different types of accounts and the formation of this rather cumbersome document from the point of view of filling out is simply too complex and ineffective.

Why do you need a chess sheet?

In essence, the chess statement finalizes the business operations of the enterprise and paints the best possible picture of the organization’s financial activities at the end of the year.

It allows you to identify errors in the correspondence of accounts, analyze all stages of the annual cash flow, draw some important conclusions and think through prospects and ways of further development.

Rules for registering

The very name “chess” already speaks about the structure of the sheet. It is more complex than a regular sheet and its table form is similar to a chessboard.

It uses double entry for accounts, that is, correspondence from both debit and credit accounts is simultaneously recorded in one cell.

Important nuance: the number of rows and columns in each specific case is individual and is directly dependent on the number of accounting accounts used in the enterprise; accordingly, the more there are, the more labor-intensive the process of creating a checkerboard will be.

Information in the document is entered on the basis of the transaction log, in which all accounting entries are recorded.

The chess sheet can be compiled in one or several copies, depending on the needs of the enterprise.

If there are several copies, then each of them must be certified by the signature of the employee who filled it out, and then submitted to the chief accountant for verification.

Today, the manual method of document preparation is rarely used; everything is automated and easily done using computer programs. Nevertheless, it is simply necessary for any accountant to know the principles of compiling a chess sheet.

Example of drawing up a statement

In this case, a simple example of filling out a chess sheet is given, which is quite suitable for use by a small enterprise with low turnover. The form of the document here is simple and understandable, and having studied it as a basis, in the future you can learn how to manually compile more complex chess sheets.

1. At the beginning of the document, the “header” is filled in: the full name of the enterprise is entered, as well as the period for which the document is being drawn up.
2. Next, you need to pay attention to the method of entering information into the statement table. Data generation occurs in two directions:
   • rpm on loan are entered in horizontal lines,
   • by debit– in vertical columns.

   The amount that is posted to both of these accounts and placed at the intersection of the corresponding line and column.

3. In the last line of the “Total” document, at the very bottom of the table, all amounts entered in each column are calculated and the final result for each column separately for credit accounts is indicated. The result for debit accounts is calculated in the same way in all rows, but the data is entered in the last vertical column.

Checking the correctness of the chess sheet is elementary: if everything is correct, then the indicators from the last row and the last column will be equivalent. If the results do not match, then you will have to check all the numbers entered in the document to find out where exactly the error crept in.

In conclusion, the statement is signed by the person who was entrusted with its preparation, indicating the position and deciphering the signature. Today it is not necessary to certify a chess sheet with a seal, since legal entities are exempt from the need to stamp their reporting papers.

After compiling the chess sheet

After the document is completed, checked and signed, it is transferred to the tax service specialists as part of the annual balance sheet.

In this case, it is advisable to leave one copy at the enterprise, handing it over to the enterprise archive, where it will be stored, like any other accounting documents, for the next five years.

Source: https://assistentus.ru/forma/9mp-shahmatnaya-vedomost/

Reverse and checkerboard sheets

Reverse chess sheet

The turnover sheet is a way of summarizing the indicators of accounts; it records the turnover and balances of all working accounts.

2 type of turnover sheets : according to synthetic accounts, according to analytical accounting accounts.

Synthetic accounting-generalized, carried out as a whole by expenses and receipts for a given account.

Analytical accounting-conducted within the framework of the account for each of the objects (each building, employee, etc.).

the sum of all values ​​for analytical accounts must be equal to the total amount for the specified account. This addition has a control (verification) meaning.

Turnover sheet for synthetic accounts:

The rows of this table indicate all accounts operating at the enterprise with their turnover and balance values. All movements of funds are presented quite clearly.

Turnover sheet for analytical accounts (to the account “Settlements with suppliers and contractors”):

The main feature of this statement is that the total totals of turnover and balances of each are equal to the turnover and balances of the synthetic account that unites them in the turnover sheet for synthetic accounts.

Turnover statements for analytical accounts have great information and control value: they allow you to monitor the presence and movement of specific types of economic assets and the sources of their formation, contribute to the safety of property, and serve as the basis for checking the accuracy of entries in synthetic accounts.

Advantages of the turnover sheet - convenient organization of accounting information on accounts, so it is easy to transfer already verified data from it to a monthly or quarterly balance sheet.

In practice, balance sheets have become widespread. They contain only account balances as of the first of each month and are maintained throughout the year.

Chess form (sheet) - contains the General Ledger and the turnover sheet. Form - a procedure for recording data from primary documents for the purpose of summarizing and obtaining reporting on it, that is, it is a system for recording and processing data.

Credit turnovers are arranged in rows, debit turnovers are arranged in columns. This form is recommended for small businesses.

Principles for compiling statements

Turnover sheet for synthetic accounts

Compiled on the basis of closed synthetic accounts for the month.

In the columns “Balance at the beginning of the month” and “Balance at the end of the month,” only one amount is always indicated - either by debit (if the account is active) or by credit (if the account is passive).

Monthly turnover (the sum of all transactions separately on debit and credit accounts) is entered in the columns for both debit and credit.

After filling out the entire statement, the totals for each column (by columns) are calculated.

peculiarity correctly compiled and calculated turnover sheet - pairwise equality of column totals, that is the total of the opening debit balances must be equal to the total of the opening credit balances(how a balance sheet asset is equal to its liability), the total debit turnover for the month is equal to the total credit turnover(according to the principle of double entry of transactions in accounting accounts), the total of the ending debit balances is equal to the total of the ending credit balances.

The first and last pairs of columns (beginning and ending remainders or balance)there is either a debit amount or a credit amount (this determines the account type). In the middle pair of columns, both turnovers must be indicated - debit and credit; if the turnover was zero, 0 is entered.

Turnover sheet for analytical accounts

It is compiled according to the same principle, but for each group of analytical accounts opened for one synthetic account.

Two different systems for recording values ​​are used: total (in cash) and quantitative-cumulative (in kind and monetary terms).

The first is used in calculations by suppliers, debtors, creditors and accountable persons, the second is used in the accounting of material assets in warehouses in production.

The total for the analytical group of one synthetic account must correspond to the line of this synthetic account in the turnover sheet.

Economic funds and sources form the assets and liabilities of the enterprise. Assets - property value.Liabilities - the totality of debts and obligations of an enterprise.

An asset is equalized with a liability by adding own funds to the liability.

To summarize information in accounting, the balance sheet method is used.

The assets of the balance sheet reflect the condition, placement and use of economic assets (property) of the enterprise, the liabilities - a set of indicators that track the purpose and ownership of economic assets, that is, economic assets are grouped by sources of education.

Source: https://StudFiles.net/preview/6018998/

Chess sheet

Every practicing accountant who has compiled an accounting period at least once in his life is well acquainted with a document that has the beautiful name chess sheet. What kind of document is this, what is it for and why is it so important? Let's find out in this article.

The chess sheet is the final summary accounting document for a certain period of work. It can be compiled based on the results of a month, quarter, year, or even one day, if there is such a need and desire of the accountant. Chess, as accountants lovingly call it, is not mandatory.

It does not need to be submitted anywhere as a reporting form, and it does not even need to be shown to inspectors, because it does not apply to either order journals or primary documents. However, it is difficult to underestimate the role of this document in the work of an accountant.

So what is so special about this accounting register?

What is a chess sheet

Almost everyone knows what a balance sheet is, even those who are distantly related to accounting. Most are also familiar with such a document as the general ledger. But few have heard of chess.

But, meanwhile, it is this accounting register that is the final stage of summarizing information about the economic activities of the organization, and in it you can see a complete picture of all turnover in the context of each account.

Yes, this data is also in the general ledger, but it doesn’t have the visibility that chess can boast of.

So, this is an accounting register, the form of which is not regulated in any way, but is common to everyone and has remained unchanged for many, many years.

You can understand what this accounting register looks like from its name: it is a large field divided into squares.

A certain design principle is always followed:

• the checkerboard includes absolutely all those involved in organizing the accounting accounts;
• vertical (columns) correspond to debit;
• horizontal (rows) - credit;
• The final fields are intended for the final debit and credit turnover.

Previously, when accounting was kept only on paper, since organizations did not yet have either personal computers or special programs, the checkerboard was started on several graphed sheets glued together, the so-called blank sheets. We filled out a statement at the end of each month and used it to balance the balance, that is, we checked the consistency of the debit and credit data for the organization as a whole. They, as you know, should be equal.

Now you don’t even need to maintain this form on purpose; the program itself will generate it based on your credentials. Therefore, organizations do not develop or approve any special form for it.

For clarity, of course, the back page (also called a checkerboard) can be printed or filled out by hand, but such a document will turn out to be very voluminous even for a small company, because more than a dozen accounts are involved in the work.

A sample chess statement can be found in Appendix 11 to the Standard Recommendations for organizing accounting for small businesses, approved by Order of the Ministry of Finance dated December 21, 1998 No. 64n. It is not necessary to certify this document with the signatures of the drafters.

Chess sheet: example of filling

Filling out a chess sheet is not at all difficult, even manually. Data on account turnover is taken from order journals or directly from the general ledger.

There is no need to enter any dates or transcripts, since this is a register for synthetic accounting, without analytics.

Loan columns can be titled not only with the numbers of the accounts themselves, but also with the numbers of the corresponding journals and statements from which the data was taken.

The turnover amount for a period, for example, a month, is entered in the cell at the intersection of the debit and credit of the corresponding account numbers. You need to take the consolidated turnover for the period.

Let’s assume that VESNA LLC deposited cash proceeds in the amount of 250,000 rubles in total into its current account in January 2018. All transactions for this operation looked like:

Dt 51 Kt 50.

In the chess sheet it will be reflected as follows:

For each column and row, we summarize the data from all cells and obtain, respectively, the total turnover for credit and debit. An example of filling out a checkerboard with a small number of accounts would look like this:

Particular attention should be paid to the bottom cell in the right corner.

If an error is made during posting or posting, the values ​​will not match and you will have to look for the error. If everything is compiled correctly, then the data from the turnover can be safely transferred to the balance sheet.

Sample filling

Source: http://ppt.ru/art/buh-uchet/shahmatnaya-vedomost

Turnover sheet

In order to create a balance sheet, you need to draw up a TSA (turnover balance sheet).

It is a form that contains the balances at the beginning and end of the period for calculating the balance; it also includes data on debit and credit for this period for each subaccount.

There are different types of statements: analytical, synthetic and chess. SALT can be done only after making entries in the accounts: writing off costs, calculating depreciation, calculating all forms of profit.

So, all the data is prepared, all that remains is to fill out the table, which can be easily downloaded on the Internet. Its header consists of five main columns: account number, its name, “Balance at the beginning of the month”, “Turnover for this month”, “Balance at the end of the current month”. The last three are further divided into subsections: “Debit”, “Credit”.

Download directly here on the portal:

Now in the first column we enter the numbers of the accounts you use, in the second - their names (fixed assets, investments, goods, sales expenses, etc.), at the bottom - “Total”. Next, carefully fill out the third column, divided into: “Debit, “Credit”. Below we immediately calculate the amount of entered data. Using the same method without errors, we write “Turnover” for the current month and “Remains”. Summarize by adding up all the numbers in the columns. If the SALT is drawn up correctly, then the results of debit and credit in each column will coincide in pairs.

Let's look at an example of drawing up a chess OSV or “chess”, as the accountants called it. This statement consists of horizontal columns in which credit account numbers are recorded and vertical columns in which lists of debit accounts are placed. Fill it out in this way, first listing all the account numbers, carefully, without missing anything. Then, at the intersection of the columns, we post the amounts displayed in the posting, corresponding to the subaccount numbers.

The number of horizontal lines and vertical columns is equal to the total number of accounts and is completely unlimited. After filling out the checkerboard, all that remains is to calculate the results horizontally and vertically.

Look here for examples:

When performing an arithmetic calculation, the result should be identical for both vertical and horizontal columns. If the data does not match, then there is an error in the calculations. A full check of the chess table will be required. After this, the accountant generates a balance sheet.

It is not so difficult to prepare a balance sheet based on transaction data. The main thing is not to make mistakes in the documentation, since SALT is important for companies and enterprises.

Of course, based on the final results of this table, other reports are issued to regulatory organizations.

And they, in turn, discover inaccuracies and impose fines, which is a loss for the company.

TURNOVER LIST - an auxiliary table designed to monitor the accuracy of account entries and draw up a balance.

The turnover sheet is compiled at the end of the month, and it records the turnover and balances of all operating accounts. The peculiarity of the turnover sheet is the equality of the totals for debit and credit of each of the three pairs of columns.

The turnover sheet is filled out based on data from synthetic accounts in the following order.

From the balance sheet, a balance sheet is formed by calculating the balances of the accounting accounts and transferring them to the balance sheet itself.

This equality is explained by the fact that accounts are opened on the basis of a balance sheet, where assets are equal to liabilities.

3 pair: equality of the final balances of debit and credit.

But this statement will not contain three pairs of equal totals.

It is on the basis of the balance results at the end of the month that the final balance is determined for the synthetic account “Settlements with various debtors and creditors”.

If analytical accounting is carried out in physical value terms, then a turnover sheet is also compiled for these accounts.

See what “TURNOVER SHEET” is in other dictionaries:

For operational management of the organization's performance results, checking the correctness of recording business transactions on accounts and generalized data for the month, turnover sheets are drawn up.

In the first column, write down the name of all balance sheet accounts for which there are balances: first - active, then - passive. According to the data of each account, the corresponding amounts for debit and credit are reflected: 2, 3, 4, 5 and 7 columns.

The amounts in columns 6 and 7 are displayed according to the accounts of initial balances and turnover.

S2d = åS2k. This equality is a consequence of the equality of the totals of assets and liabilities of the balance sheet at the end of the month. Using the turnover sheet, it is not always possible to identify errors in the correspondence of accounts, even if three equal totals are observed.

In it, in the first column, instead of the names of synthetic accounts, the names of analytical accounts are given.

Thus, the turnover sheets for analytical accounting accounts have control and operational significance.

In the turnover sheets for analytical accounts, sometimes, in order to reduce their volume, turnovers are not recorded, but only account balances are reflected.

In this lesson we will get acquainted with the turnover sheet and learn how to fill it out. The turnover sheet is a report that summarizes the data of the accounting accounts. The turnover sheets contain a summary of turnover, balance at the beginning and end of the period. Let's enter all the accounts involved and their names.

Next, we will fill in the data from the business transactions journal and enter them into the January turnover as credit and debit to the corresponding accounts. To calculate the final balance, you need to: in active accounts add debit turnover to the balance and subtract credit turnover, in passive accounts vice versa.

1. Try to compile a turnover sheet yourself based on the initial data. O.v. are compiled according to the accounts of synthetic accounting (See Synthetic accounting) and analytical accounting (See.

Analytical accounting); their results should be the same. In O. v.

for synthetic accounting accounts there are indicators on the turnover of debit and credit accounts for the reporting period and on balances at the beginning and end of the reporting period.

More detailed information and their interrelation is contained in the Chess turnover sheet.

With proper accounting, the totals of each pair of columns in the column should be equal to each other. Equality of the results of the initial balance of debit and credit synthetic.

Pairwise equality of results O.v. on accounts has great control value.

Chess sheet

O.v. according to synthetic accounts O.v. according to analytical Turnover sheet (tabulagram) for the movement of material assets - warehouse accounting of material inventories can be maintained using computer technology.

To summarize and reconcile synthetic and analytical accounting data, turnover sheets are compiled.

The third pair is the total of final debit balances (balances) - the total of final credit balances (balances) for all accounts.

Based on the data of the final balances (balances), it is possible to draw up a balance sheet, therefore the turnover sheet for synthetic accounts is also called the turnover balance. If records of business transactions on analytical accounts were reflected in a monetary meter, then the total form of the statement is used.

Detailing of statement indicators

This statement combines information on all synthetic accounts that are used in enterprise accounting. The total turnovers for debit and credit are also equal;3.

Statement value.1. Now let's look at an example and draw up a statement.

Such statements summarize information on analytical accounts that were maintained separately from synthetic accounts.

To monitor the quality of accounting records and to summarize accounting registration data on accounting accounts, the method of compiling turnover sheets is used. It has a separate line for each account. The next step is to summarize the totals for opening balances, turnover and ending balances.

Only after determining the balance in active-passive accounts is a turnover sheet compiled for synthetic accounts. Current accounting data is summarized in special tables called turnover sheets.

Turnover balance sheet is one of the most important accounting registers; we will look at how to draw up a balance sheet below. This document displays information about final and initial balances and movements in financial accounts.

Usually, fill out the balance sheet necessary in the following cases:

Write-off of production costs. Depreciation calculation. Formation of financial results.

Calculation of taxes.

Where is the reverse balance sheet used?

Based on the data obtained, balance sheet items are formed. Turnover statements are used to control and systematize the accurate reflection of business facts on accounting accounts.

Turnover balance sheet forms can be found:

In bookstores or stationery stores, in special departments dedicated to economic calculations. Can be downloaded from the financial websites of various companies or at the end of the article.

Create it yourself in Excel (spreadsheets).

In special software systems that are created for accounting, it is possible to create a statement, both for a separate account and for general accounts, which simplifies the work of an accountant several times.

At the moment, accounting employees rarely agree to fill out the balance sheet by hand.

However, this must be done at least once in your practice in order to better understand the principle of double entry and the essence of accounting.

Samples of turnover sheets are often used by students of economic educational institutions to write coursework and dissertations and solve problems.

Types of balance sheet

There are several types of balance sheet, it all depends on the presentation of information and the object of analysis. Let's take a closer look at them:

1. According to synthetic accounts.

In order for the compilation to be correct, account turnover and the opening balance are taken, and then, using calculations, the final balance is derived.

If such a balance sheet is filled out correctly, it should contain 3 equal totals.

Equality No. 1 – balance of accounts credit and debit. This equality is determined by the fact that the debit balance of synthetic accounts is a reflection of the value of the organization’s assets for the initial period, and the credit balance is the size of the sources of all asset receipts.

Equality No. 2 – Equal turnover on credit and debit accounts form the basis of double entry, while the amount of the transaction performed is reflected in the credit of one account and the debit of another.

Equality No. 3 – reflects the value of all liabilities and assets at the end of the period.
If at least one pair of numbers does not agree with each other, it means that a serious mistake was made when compiling the addition of turns or the register.

2. For an analytical account, the turnover sheet is formed according to various characteristics of a specific account:

This category of accounts does not contain equal turnover, because it represents movement exclusively within one financial account. accounts. The ending and opening balance can be credit or debit, it all depends on whether the account is passive or active.

3. Chess sheet- This is one of the varieties of a reverse synthetic statement.

Accountants call this register “checkerboard”, since it is filled out using the transaction log, and accounting accounts are not taken into account in the calculations.

This statement also takes into account the equality of results.

Let's look at how the chessboard is filled.

1. The checkerboard balance sheet is a table in which there is a horizontal row - these are credit accounts, and a vertical column is a list of debit accounts. 2.

The number of columns and rows is equal to the number of accounting accounts used that have a balance at the beginning of the period, according to which cash flows occurred.3. From the beginning, the opening balance is posted to the accounts.4.

The results for the balance should be summed up by an angle - for credit and debit the amount should be the same.5. Afterwards, all household amounts are posted. operations. The amount is indicated only once at the intersection of the corresponding current accounts in the tabular part of the register.6.

Then the revolutions are counted per angle.

7. Then the final balance is calculated by arithmetic, all results are summed up.

If the obtained values ​​of credit and debit turnover coincide, it means that the balance has converged. This means that the household data. transactions have been entered correctly, all totals have been calculated correctly, and you can begin to fill out your financial statements. In this case, it will be done perfectly.

Perhaps these are the main points, how to prepare a balance sheet to avoid serious mistakes.

You can't learn accounting. It must be understood and implemented. And it is also necessary to constantly monitor changes in the regulatory framework in order to promptly adjust the order in which individual transactions are reflected.

The result of each reporting period is the preparation of a balance sheet and balance sheet for the month, quarter, and year. All reporting is based on these documents, so every accountant should know the rules for filling out the turnover sheet.

A sample SALT with step-by-step instructions for its preparation will help beginners understand them.

How a beginner can understand accounting

Not all accounting rules are regulated by regulations. Most operations are based on primary accounting documents: acts, certificates, invoices, checks, orders, etc.

For primary documents, unified forms and recommended samples are provided. The form of the unified document is approved by the relevant instructions and is subject to changeonly in the form of entering additional details.

A list of most of these forms with design examples can be found at this link.

The chess sheet is a summary table that reflects all the transactions that occurred during the reporting period and reflects the turnover for the month. The chess sheet consists of the amounts indicated in the business transactions journal or from synthetic accounts. Amounts are recorded at the intersection of offsetting accounts debited (vertically) and accounts credited (horizontally). If several amounts with the same correspondence are recorded in the registration journal, then the result of all such amounts is entered in the corresponding cell of the checkerboard turnover sheet.

Turnover balance sheet

Summarization of current accounting data for further reporting is carried out in the balance sheet for synthetic accounts, the structure of which is shown in Table 6.

The balance sheet is compiled monthly and is used to record data on the debit and credit of each account separately. The balance sheet is filled in by transferring credit turnover from the accounting registers to the debit of the corresponding accounts. The debit turnover of the balance sheet for each account must be equal to the debit turnover of the corresponding account in the accounting register. The total amount of debit turnover of the information must be equal to the total amount of credit turnover of the information, on the basis of which the balance sheet and other forms of reporting are compiled.

The first column “Name of account” and the second column “Balance at the beginning of the month” are filled in based on the initial data given in the appendices, table 8 using the Chart of Accounts. The column “Turnover for the month” is filled in according to the data of the checkerboard turnover sheet. The balance at the end of the month is calculated using the balance sheet method. To carry out the calculation you should know that:

Balance at the end of the month of active accounts = balance at the beginning of the month + Debit turnover - Credit turnover.

Balance at the end of the month of passive accounts = balance at the beginning of the month - Debit turnover + Credit turnover.

Obtaining three pairs of equal results is of important controlling importance:

• 1. Initial debit and credit balances.
• 2. Debit and credit turnover.
• 3. debit and credit balances at the end of the month.

Table 7 Turnover balance sheet