Form 5 of financial statements - Appendix to the balance sheet

Form 5 of financial statements: general information

Form 5 involves filling out the tabular elements of the balance sheet appendix for groups of assets that are classified according to the criterion of financial affiliation. The connection between the contents of the balance sheet and Form 5 is direct - the balance sheet acts as the main document, and the appendix to it performs the function of detailed transcripts of generalized indicators.

The peculiarity of filling out the tables in the appendix to the balance sheet by structures using a simplified accounting system is that they reflect the most significant indicators in Form 5. The main factor of significance for such a group of organizations is the possibility or impossibility of assessing the general financial condition. However, they do not have to fill out this form.

The amount of detailed information on the balance sheet in the tabular blocks of the application should correlate with the amount of information contained in the lines of the completed balance sheet. When creating a balance, links to explanatory documents for a specific position are provided. Form 5 does not provide an exhaustive list of indicators. Therefore, for example, when reflecting cash values ​​in the balance sheet, a link to the cash flow statement is created in the explanation column, since Form 5 does not detail this position.

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Currently, the balance sheet no longer contains Form 5. It has been replaced by Notes to the Balance Sheet and Statement of Income . This application allows you to more accurately assess the financial condition of the company thanks to a detailed disclosure of dry reporting indicators and additional decoding of the meaning of the lines of the main report.

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Form 5 (attachment to the balance sheet): example of completion

The nuances of filling out Form 5 can be seen using an example. The company Globus LLC has the following completed balance sheet lines:

• cost indicators for fixed assets minus depreciation, consisting of production and office equipment, the cost of which changed during the year);
• the amount of reserves (in the presented value of the indicator there are no assets pledged);
• the volume of accounts receivable, which is represented only by short-term loans, the company did not create a reserve for doubtful debts;
• available financial investments;
• monetary resources;
• authorized capital;
• the value of the organization's retained earnings indicator;
• the total amount of outstanding accounts payable formed under agreements with counterparties; there are no long-term liabilities in the total amount.

The appendix to the balance sheet will disclose details on those lines that contain links to the corresponding tabular parts of Form 5:

• 2.1;
• 3.1;
• 4.1;
• 5.1;
• 5.3.

Cash accounting book (form KO-5)

Home / Cash discipline

The accounting book for funds accepted and issued by the cashier is a unified document that is mandatory for use by organizations (IEs) that have a large number of divisions (departments, pavilions, sections, etc.) that are serviced by several cashiers.

In this case, one of the cash workers is appointed as a senior cashier, and he is responsible for maintaining the accounting book.

Form KO-5 serves to control the movement of cash between the main cash desk of the organization and the cash desks of the branches. Thanks to the daily recording of cash transactions, this document allows you to keep records of:

• accepted and issued cash;
• balance of unused funds;
• cash documents;
• revenue received per shift.

Acceptance and issuance of cash

The primary documents according to which the issuance and return of funds are made are cash receipt and expenditure orders.

1) Every day, at the beginning of the work shift, the senior cashier issues cash to trusted employees in an amount sufficient to complete the necessary business transactions.

Cash issuance is carried out against the signature of the responsible person in the cash book.

Money from the main cash register can be handed out to both the responsible cashiers of the branches and authorized persons (distributors).

2) At the end of the shift, the amounts of unused funds are returned to the company's main cash desk. The return amount is recorded in the accounting book and the signature of the responsible employee depositing the cash is affixed.

Cash to be returned to the main cash desk must be packed in bags (bags) designed for coins and banknotes.

In situations where cash is used to pay wages, the department's cashier is required to report on the expenditure of such money within the period recorded in the payroll.

If the money according to the statement was not paid during one shift, then the balance of the amount of undistributed funds is handed over daily to the main cash register against the signature of the cashier (distributor), but data on such amounts is not entered in the accounting book.

And only after the expiration of the payment period according to the statement, the amounts of deposited funds returned to the organization’s main cash desk are recorded in the accounting book.

3) It should be noted that in separate divisions of the company at the end of the working day there may be funds remaining within the established limit.

The obligation to deposit cash daily at the cash desk of the parent organization and then receive money for exchange in the morning is not established by law.

The legal entity makes such a decision independently by drawing up a local administrative document.

Instructions for filling out the accounting book

The accounting book is valid for one calendar year.

In order to structure and quickly find the necessary information, transactions are reflected as follows:

• On even-numbered pages, records of the receipt of funds are kept;
• expense transactions are recorded on odd-numbered pages.

When maintaining a book, it is advisable not to make mistakes.

If an incorrect entry is made or a blot is made, corrections are made as follows: the erroneous data is carefully crossed out, the correct information is written down next to it, and the full name is entered. and the signature of the responsible person (senior cashier).

Title page

Line "Organization"

The full name of the organization is entered (surname and initials of the individual entrepreneur) with the obligatory indication of the legal form in accordance with the constituent documents.

OKPO code

The OKPO code specified in the Rosstat notification is entered here.

This is an indicator reflecting the type of activity of an organization or individual entrepreneur; it is assigned based on the company’s serial number. But leaving this field empty will not be a serious mistake.

Structural subdivision

If the company does not have such divisions, a dash is added.

The current year and full name are indicated under the name of the form. senior cashier.

Accounting book sheets

Each separate sheet of the form contains a table consisting of 5 columns (10 in total), in which the following information is entered:

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To detail the values ​​of amounts for fixed assets, section 2 of the application is used, consisting of 4 blocks. The fact that the balance sheet contains a reference only to Table 2.1 indicates that during the reporting period the enterprise did not have cases of additional equipment, liquidation, or completion of fixed assets, and there are no assets in the form of unfinished capital construction.

Filling out Form No. 5 Explanation of the Balance Sheet and Profit and Loss Statement

Task 1. Based on the balance sheets, fill out form No. 5 Explanations to the Balance Sheet and Profit and Loss Statement for 2012:

Initial data: during 2012 in the organization

— patent for invention sold;

— acquired the exclusive right to the software;

— the loss from the impairment of production secrets (know-how), recognized in 2011, was restored in full.

The secret of production (know-how) is not depreciated, since it has an indefinite useful life.

The organization does not overvalue intangible assets.

Turnover - balance sheet for account 04, analytical accounting by types of intangible assets, for 2012 (rub.)

Balance sheet for account 05, analytical accounts of depreciation by type of intangible assets, for 2012 (rubles)

Balance sheet for account 05, analytical accounts for accounting for impairment by types of intangible assets, for 2012 (rubles)

Fragment of Form 5 Explanations to the Balance Sheet and Profit and Loss Statement for 2011:

Form 5. Explanation of the Balance Sheet and Financial Results Report for 2012

Section 1. Intangible assets and expenses for research, development and technological work (R&D)

1.1. Availability and movement of intangible assets

Task 2. Based on the initial data, fill out section 5 Accounts receivable and payable of form No. 5 Explanations to the Balance Sheet and Profit and Loss Statement for 2012:

Initial data: during 2012, the organization knows the following accounting data for settlement accounts in terms of short-term receivables (rub.)

The following transactions occurred in 2012:

1. Settlements with suppliers and contractors:

Suppliers' debts were transferred from long-term to short-term - RUB 800,000.

The debt of suppliers and contractors was repaid - RUB 879,000.

2. Settlements with buyers and customers:

Transferred customer debt from long-term to short-term—RUB 500,000.

The debt of buyers and customers for shipped products, goods, works, services is reflected - RUB 3,706,000.

The debt of buyers and customers is reflected in the form of sanctions for violation of the terms of contracts - 250,000 rubles.

The debt of buyers and customers was repaid - 1,000,000 rubles.

The debt was written off using reserve funds - RUB 100,000.

The debt was written off for the financial result - 100,000 rubles.

A reserve for doubtful debts has been created - 250,000 rubles.

3. Settlements with employees of the organization (wages):

The amount of advances paid to employees is included in labor costs - RUB 35,000.

Advances were paid to employees - RUB 28,200.

4. Settlements with accountable persons:

Issued on account - 14,000 rubles.

Accepted advance reports from accountable persons - 10,000 rubles.

5. Settlements with employees of the organization for other operations (compensation for damage, interest-free loans, etc.):

The debt of employees for other operations is reflected - 101,000 rubles.

The employees repaid the debt on other transactions - 159,000 rubles.

6. Settlements with various debtors (counterparties under intermediary agreements, lease agreements, etc.):

The debt of debtors is reflected - 1,080,000 rubles.

The debt of debtors was repaid - RUB 3,540,000.

A reserve for doubtful debt has been created - 50,000 rubles.

Less receivables generated and repaid (written off) in one reporting period.

Fragment of the Explanations to the Balance Sheet and Profit and Loss Statement for 2011:

Form 5. Explanation of the Balance Sheet and Financial Results Report for 2012

Section 5 Accounts receivable and payable

5.1 Availability and movement of receivables

Task 3. Based on the initial data, fill out section 2 Fixed assets of form No. 5 Explanations to the Balance Sheet and Profit and Loss Statement for 2012:

Initial data: during 2012, the organization knows the following data:

— equipment worth RUB 560,000 was purchased;

— a passenger car worth 300,000 rubles was purchased;

— the truck was retrofitted (the original cost increased by 50,000 rubles);

— equipment sold with an original cost of RUB 1,289,697. with accumulated depreciation RUB 304,000;

— vehicles were sold with an original cost of RUB 677,723. with accumulated depreciation 37,000 rubles;

— office equipment with an original cost of 30,000 rubles was sold. with accumulated depreciation of 2000 rubles;

— at the end of 2012, fixed assets were revalued. As a result, the replacement cost of the building was increased by 140,000 rubles, and depreciation by 20,000 rubles.

Balance sheet for account 01, subaccount “Assets in operation”, analytical accounting by asset groups, for 2012:

Balance sheet for account 03, analytical accounting by asset groups, for 2012:

Balance sheet for account 02, subaccounts “Depreciation of fixed assets” and “Depreciation of income-generating investments in material assets”, analytical accounting by groups of fixed assets, for 2012:

Fragment of Form No. 5 Explanations to the Balance Sheet and Profit and Loss Statement for 2011:

Form 5. Explanation of the Balance Sheet and Financial Results Report for 2012

Section 2. Fixed assets

2.1 Availability and movement of fixed assets