In accounting the balance sheet of arise is a kind of important material contained in the financial statements of the business, so accounting in business to really understand it. Let AccNet to help you better understand the balance sheet arising is what, as well as how to set the balance sheet of arise details under the circular 200, tracking section below.
1. The balance sheet of arise is what?
The balance sheet of arise is a mandatory document to be submitted for business are applicable under circular no. 200/2014/TT-BTC.
1.1 the Concept of the balance sheet of arise
The balance sheet of arise as the table reflects the situation as well as the financial volatility in the period of business include: balance beginning of the period, the balances arising in the period and closing balance.
Balance sheet accounts extremely important because it is the basis to set up 2 report of the business that is the balance sheet accounting and reporting business results.
1.2 purpose and meaning of the balance sheet
As stated in part on the balance sheet arising very important to financial reporting business. Purpose and meaning of the balance sheet arising as follows:
- The balance sheet of arise be set aims to collate, check the data recorded on the books and vouchers in order to determine the accuracy of the figures and the economic and before the balance sheet accounting and reporting business activities in business.
- The balance sheet arising reflects the most generalized about the financial situation of the enterprise in the reporting year.
- In addition, the balance sheet arising also the basis to build the balance sheet and report business operations.
2. The balance sheet of the other students, what with the balance sheet?
There are so many people confused the balance sheet of arise and balance sheet is a, the same view we have what same and different to use the correct case, okay.
Same
- Can check and verify the accuracy of the entry and processing of accounting data in the states.
- Is the report important and necessary for the management, production processes, business.
- Both offer data on property and human capital formation of the company at certain times.
Different
|
The indicators compare |
The balance sheet of arise |
Balance sheet |
| Content | The balance sheet arising present data first in and last states to reflect the general and details about the financial situation of a business | The balance sheet is the composite panel private property and capital through the balance of the beginning and end, not present data arises in the states. |
| Structure | Listing all the accounts of the business used in the report. Divided into three parts: balance beginning of the period, the balances arising in the period and closing balance. | Consists of two parts: Assets and capital. Assets are divided into current assets and long-term assets and capital is divided into liabilities and equity. Some of the special account such as account, 214, 229, can record a negative value |
| Base | Total external Debt = Total balance side Has | Total assets = Total capital |
3. How to set up the balance sheet account as circular 200
For the balance sheet accounts properly and easily, each accounting to “lying heart” by building the balance sheet. Below is how to set the balance sheet of arise follow circular no. 200/2014/TT-BTC:
- Column 1: account Number
Enter the number of the account-level 1 (or maybe both account level 1 and level 2) is now used in the report.
- Column 2: Name of the account
Next enter a name for each account corresponding to account number business use in the report.
- Columns 3, 4: balance, beginning of period
Include the outstanding balance beginning of the period and the balance is the beginning of the period. Data is based on ledgers or logbooks general or column 7, column 8 of the balance sheet years ago.
- Columns 5, 6: Number arising in any
Number arose in the u.s. are based on total Debt, number of arising of each account in the states. Data were taken from the total Debt and total incurred Are recorded on the ledger or general during the reporting year.
- Columns 7, 8: final balance
Final balance reflects the balance of the Debt last year, and the balance Be year-end of each item in the reporting year.
The data of the final balance is calculated according to the following formula:
Final balance = balance beginning of the period + Number of arise to rise - Number of arising up
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4. The balance sheet of the student - Download sample Excel file
AccNet invite you to refer to sample balance arising under circular no. 200/2014/TT-BTC.
4.1 Sample the balance sheet of arise
Sample balance sheet arising under circular 200
Sample balance sheet arising under circular 133
4.2 Explain the term symbol table
In the balance sheet of arise includes:
- Column number 1 (account Number): To record the number of each account from type 1 to type 9 (1XX -> 911)
- Column number 2 (account Name): interpret the name of the account corresponding to account number
- Column number 3 (balance beginning of the period): Used to express the outstanding balance beginning of the period and the balance is the beginning of the period of the business in each account
- Column number 4 (Number arising in the states): Is the incurred Debt in the period and the school Have in the states taken from the ledger and window details of the account, respectively.
- Column no. 5 (final balance): Used to reflect the balance of the Debt at maturity and balance Are final.
5. How to calculate and process data on the balance sheet
Here's how to calculate and process data on the balance sheet of arise under circular no. 200/2014/TT-BTC:
Accounting create additional columns for account level 1 by copying the account column level 1 in the account section on general journal. Next use the function LEFT for the account column level 1 to take account level 1 from column Debt accounts / account There.
- Column number and account name
Accounting can Copy or use VLOOKUP in Excel to get the list of accounts, then proceed with all account details (except detailed account of TK 333)
- Column of outstanding debt and the balance is the beginning of the period
For column balances the use VLOOKUP to find data in the balance arising January 1 or balances, end of period a year ago.
- Column of debt and the number of students in the states
Use SUMIF synthesis in general about (condition is still the account column Debt / account There).
- Column the outstanding balance end of the period and the balance is final
Calculation of column ending balance as follows:
Data column Debt = Max (outstanding balance beginning of the period + Number of incurred Debt in – balance is the beginning of the period – the Number of students in the states,0)
Data column with = Max (balance beginning of the period + Number of arising Has in the states – the outstanding Balance beginning of the period – the amount Of Debt in the period,0)
Finally, the “total” to complete the set the balance sheet of ariseaccountants use the SUBTOTAL to calculate the total for the account level 1 has details that arise. Syntax is SUBTOTAL (9, range need to calculate the total). Read more the specialized information at this.
Some note after the calculation:
- Total value side Has to equal the total value of the Debtor.
- Total balance on the general journal must be equal to the total balance on the balance sheet arising.
- The total outstanding balance on the general journal must be equal to the total amount of outstanding Debt on the balance sheet arising.
- Account type 1 and type 2 no balance There, except the account, 331, 3331, 421,...
- Account type 3 and type 4 has no outstanding balance, except account, 331, 3331, 421,...
- Account type 5, 6, 7, 8, 9 no final balance.
- Account 112 must match the bank records.
- Account 133, 3331 must match with the target on the declaration.
- Account 156 mandatory joints with the total on the report Import - Export - inventory.
- Account 142, 242 must match the order total on the board to allocate 142, 242.
- Account 211, 214 must match the total rows on the amortization table 211.
6. The balance sheet of the student, not weight - how to handle simple
In the balance sheet of arise have to balance between the outstanding balance and the balance is. However, in the process of calculation, data processing, accounting can make a number of errors that lead to the balance sheet does not balance. When encountering cases, the accountant must find out the cause and how to handle right now. A number of causes and remedies for problems balance sheet accounts do not balance.
|
Causes |
How to handle |
| Errors the specified account | Accounting proceed to check out the entire the account to adjust for the right. |
| Enter the wrong inventory | Examine and compare carefully how to calculate the price of stock, recorded the price of capital, verify the goods have stock has not before receiving the receipt. |
| Cash is pussy | Review all the revenue and expenditure in the financial year. |
The balance sheet of arise is an important step to ensure the accuracy of accounting data, financial situation of the business. However, many accountants are often encountered difficulties in the balance of materials, susceptible to errors when handling accounts/data entry, leading to reports don't match. These problems not only affect the establishment of the balance sheet but also cause deviations in reporting the results of business enterprises, particularly when it is collated with the tax authority.
With Accnet Cloud HKD, the process of balance sheet numbers became more simple. Software help automate the synthesis of data, minimize errors, to ensure the balance between outstanding balance and There. This helps accountants to easily control, data processing, from which the completed financial statement accurate, fast, meet the provisions of circular 200. Experience Accnet Cloud HKD today to easily manage the accounting, saving you time when creating the balance sheet of arise!
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On this is the sum of the knowledge of the balance sheet of arise as well as how to set the balance sheet of arise circular 200. To the amateur service was performed quickly, accurately, the business should be integrated using the accounting software tax today. This method is a lot of business done in order to carry out the conversion of the request of the government. Hopefully with the share of AccNet can help you handle accounting tasks easy and accurate. To see more useful knowledge about accounting, invite you to visit https://accnet.vn okay.
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