Form of accounting financial statements - sample filling. Simplified financial statements - reporting forms, sample filling Accounting statements form according to KND 0710099 sample filling

To prepare financial statements, the company uses approved forms. The balance sheet and its annexes are filled out using the form according to KND 0710099. You can download the form and immediately begin filling it out. Then the financial statements will be ready much faster.

In this article you will find:

• Accounting financial statements form according to KND 0710099
• What is KND 0710099
• KND 0710099 in Excel

Classifier of tax documentation (KND) approved. by order of the Ministry of Taxes and Taxes of Russia dated October 12, 1999 No. AP-3-14/319. Any tax document form code consists of seven digital decimal places. Each CND position consists of an identification block (identification of the FND is carried out through classification) and a block for the name of the classification object.

KND has the following structure - KK.PP.RRR.CH,

where: КК - class of forms (attribute reflecting whether the document form belongs to tax documentation);

PP - a subclass of forms (a feature reflecting the commonality of the content of a subset of tax document forms and the direction of their use);

RRR - registration number of the FND within the subclass;

CC - control number.

KND 0710099 in Excel

Convenient . Tax and accounting reporting templates are posted on the websites of the Federal Tax Service of Russia and the Federal State Unitary Enterprise GNIVTs Federal Tax Service of Russia. In order for the inspectorate to read information from the reporting, it must be compiled in machine-readable form. For accounting financial statements, this is the form according to KND 0710099.

This code is assigned to both the balance sheet and its annexes (statement of financial results, statement of changes in equity, statement of cash flows and statement of intended use of funds).

KND 0710099 download form with barcode

Each sheet of the machine-readable form of accounting financial statements, form according to KND 0710099, has a bar code. It contains information about the code of the document form and is needed by the inspectorate to process reports faster in an automated mode.

KND 0710099 by barcode allows companies to submit financial statements on paper and at the same time reduces processing time. And this minimizes the risk of technical errors when entering information into the tax database.

On this page you can download the current accounting reporting form and learn the details of filling it out.

All organizations are required to maintain accounting records and prepare reports at the end of reporting periods, regardless of the application of a special tax regime.

Accounting statements are submitted to the tax office at the end of the reporting annual period, no later than March 31 of the year following it.

To submit financial statements for 2017 and subsequent annual tax periods, the machine-readable form KND 0710099 is recommended, which includes:

• Balance sheet
• Reports:
  • about financial results;
  • about cash flow;
  • about changes in capital;
  • about the intended use of funds

This reporting format is convenient both for filling out electronically and for submitting in paper format. Its machine-readable structure allows tax specialists to quickly enter data from paper reports, which has always been a problem.

We fill out the first page of the reporting, carefully entering the company data: TIN, KPP, name. Next, the reporting periods are indicated: code and year, and the date of approval of the reporting is indicated. Data on OKVED, OKPO, organizational and legal form and in what units of measurement the reporting is filled out are also entered.

Balance sheet

The basis of any company's financial statements is the balance sheet., reflecting the state of affairs in the organization from the financial side. The information contained in this form characterizes the financial condition of the business entity as of the reporting date - at the end of the quarter for interim reporting, as of December 31 for annual reporting.

Information in the balance sheet is distributed into two parts of indicators - assets and liabilities, and into five sections - this distribution depends on the maturity period (for the active part) or maturity (for the passive part).

The first part of the balance sheet - Assets, which are distributed into two sections: non-current and negotiable. The first section, which characterizes non-current assets, reflects information on fixed assets, intangible assets and long-term investments. The second section, which characterizes current assets, shows data on inventories, accounts receivable (buyers, suppliers for advances, other debtors), financial investments for up to a year and the availability of cash in hand and a bank account.

The second part of the balance sheet – Liabilities, which are divided into three sections. The first section of this part discloses information about capital and reserves (the amount of authorized capital, as well as additional and reserve capital, plus retained earnings (loss)). The second section provides data on the amount of long-term liabilities to banks (loans) and other creditors (loans, etc.). The last section contains information on short-term liabilities to banks (loans with a repayment period of up to a year), accounts payable to suppliers and customers for advances received, and other debt.

The balance sheet is drawn up in the form approved by Order of the Ministry of Finance of the Russian Federation No. 66n dated July 2, 2010, OKUD code 0710001. The form is used by all organizations, with the exception of credit, insurance and budget institutions.

Income statement

The main indicators of the form are:

• revenue in net valuation (the indicator should not contain VAT, amounts of excise taxes and other payments of the same nature);
• cost of goods (or services) sold.

Based on them, the value of gross profit is calculated (we subtract costs from revenue), and then, taking into account commercial and administrative expenses, the profit from sales (or loss if a negative result) is calculated. There is a separate line in the form for each of these indicators.

Next in the report you must indicate the amount of other income/expenses and calculate profit before calculating tax (or loss), indicate the amount of tax payable. The final indicator of the form is net profit - the amount received based on the results of work for the period (or loss), which remains at the disposal of the business entity.

For the report on financial results, a special form has been developed, introduced by Order of the Ministry of Finance of the Russian Federation No. 66n dated July 02, 2010, OKUD code 0710002. This form, similar to the balance sheet form, is used by all legal entities, except for credit, insurance and budget organizations.

Cash flow statement

The report is intended to provide information in two areas:

• firstly, using the tabular part of the report, you can trace the movement of funds during the period, how their amount changed: how much money was at the disposal of the organization at the beginning of the period, what amount of funds was received and how much was spent, what amount is in the balance at the reporting date;
• secondly, from the reports one can draw a conclusion about the company’s activity in investment and financial activities.

The report provides for the reflection of information in the context of current activities - the main aspect, as well as activity in the field of investment and finance - additional aspects. This allows reporting users to draw additional conclusions about the organization's performance and interests.

Receipts and expenditures of funds are detailed in the report for the corresponding items of income/expense.

The report form was also put into use by Order of the Ministry of Finance No. 66n dated July 2, 2010, and was assigned OKUD code 0710004. Like the main forms, it is used by all legal entities with the exception of banks, insurance companies and budgetary institutions.

Statement of changes in equity

The report shows the following data:

• the amount of capital at the start date of the period for which the accounting service is reporting;
• movement of amounts - an increase (or, conversely, a decrease) in its size over the period;
• the value of capital at the reporting date.

Information on changes in capital is recorded according to the items of such changes, among which the following are usually highlighted: issue of shares or vice versa, reduction in their number, reduction in the par value of shares, revaluation of property, results of reorganization processes, the presence of income / expenses attributed according to accounting rules to capital amounts (for example , for additional capital).

The report form was introduced for use by Order of the Ministry of Finance No. 66n dated 07/02/2010, has OKUD code 0710003. It is used by all legal entities in accordance with the rules for the use of accounting reporting forms prescribed in the relevant regulations.

Report on the intended use of funds

A report on the intended use of funds is one of the components of the annual reporting of non-profit organizations. The current report form is established by Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010; please note that the latest changes to the form were made at the end of 2015.

The tabular part of the form contains the following indicators: the balance of funds at the beginning of the year, the receipt of amounts in the amount of entrance / membership / target fees and profits, the expenditure of funds in the context of expense items, the balance of funds at the end of the year.

Individual entrepreneurs are exempt from preparing financial statements, but for this they must maintain KUDIR in accordance with the requirements of the Tax Code of the Russian Federation. You can download KUDIR forms for different special regimes on our website:

All balance sheet indicators are reflected in a net assessment, that is, they should not contain regulatory items. When drawing up a balance sheet, individual items cannot be offset against each other. The company has the right to determine the level of detail of the information provided in accordance with the provisions of the regulatory framework for this issue.

You can download the balance sheet form below:

Download financial statements in form 0710099(in PDF format)

The website is always up to date.

Attention! If you notice an error or irrelevance of the document, please report it in the comments.

The accounting reporting forms were approved by Order of the Ministry of Finance dated July 2, 2010 No. 66n. At the same time, each of the forms is assigned a code according to the All-Russian Classifier of Management Documentation (OKUD):

• 0710001 “Balance Sheet”;
• 0710002 “Report on financial results”;
• 0710003 “Report on changes in capital”;
• 0710004 “Cash flow report”;
• 0710006 “Report on the intended use of funds.”

What does the accounting reporting code for KND 0710099 mean?

Forms for KND 0710099

KND - classifier of tax documents of the Federal Tax Service. The standard for the composition, structure, procedure for forming and maintaining the CND was approved by Order of the Federal Tax Service dated March 22, 2017 No. ММВ-7-17/235@. KND codes, as before, are linked to OKUD codes.

Financial statements submitted to the tax office must be prepared on machine-readable forms. For them, Order of the Ministry of Finance dated 07/02/2010 No. 66n provides for forms with the KND code 0710099. This code is the same for all forms of machine-readable accounting reporting forms, regardless of the type of reporting (balance sheet, income statement, etc.). A similar indication of the code for KND 0710099 is necessary when submitting financial statements to the tax office in electronic form (Order of the Federal Tax Service dated March 20, 2017 No. ММВ-7-6/228@).

Please note that simplified forms of the balance sheet, financial results statement, and report on the intended use of funds must be submitted on machine-readable forms with a different KND code - 0710096.

Maintaining financial statements involves the use of special forms. Today, the law regulates the use of these documents and may recommend a specific writing format. Since the forms can be downloaded for free online, it's worth learning how to fill them out and when to submit them.

Accounting financial statements form according to KND 0710099

The KND form has code 0710099 and contains:

• buh. balance,
• financial results,
• data on changes in capital,
• data on the target form of use of funds,
• movement of funds.

The following orders regulate the completion and submission of this documentation:

• Order of the Ministry of Finance No. 43;
• Order on the introduction of reporting templates No. 67;
• Order No. 38 on changes in accounting in the activities of organizations with instructions for use.

Form of financial statements according to KND 0710099

Due dates

The completed form must be submitted to the tax authority within three months from the end of the accounting period. If a document is submitted for registration too late, the tax authority may impose a fine. The penalty is determined in accordance with Article 19.7 of the Code of Administrative Offenses of the Russian Federation and ranges from 3 to 5 thousand rubles per organization and 300 to 500 rubles per official.

Organizations and officials are also subject to penalties if distortions or inaccuracies are detected in a document. Officials face an administrative penalty in the amount of 2-3 thousand rubles. The exception is the correction of an error by the person submitting the act.

Today, in order to submit a correctly completed document and avoid punishment in the form of a monetary penalty, organizations use special accounting programs. The most popular are: 1C, Your financial analyst and online service IFRS reporting + transformation.

Simplified accounting financial statements

The simplified form according to KND 0710096 is an act recommended by the Federal Tax Service of the Russian Federation. And includes the submission of the following documents in a simplified form:

• balance;
• income statement;
• report on the intended use of funds.

Proper conduct of business in an organization is the right decision on the path to building a strong and sustainable company. The absence of errors in maintaining documentation and submitting it on time is a task of paramount importance for an accountant.

Any company, in accordance with current legislation, must submit after a certain period of time, drawn up on form 0710099.

This reporting form was adopted back in 2012 and is still in effect today. It also contains reporting on all income and expenses, while you can, as before, submit reports on existing forms that are provided for certain types of reporting, but most tax officials prefer to use this form.

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It is for this reason that it is better for authorized persons to understand how to correctly draw up the form for KND 0710099 in 2019 and what features need to be taken into account in the reporting process.

General points

First of all, you should familiarize yourself with what reporting on this form is and what the main features of this paper are.

What it is

KND 0710099 is a code corresponding to the tax documentation classifier. Today, any reporting form that has been approved by the Federal Tax Service for reporting is distinguished by its unique code, and in this case we are talking about the recommended form that should be used when filing reports in paper form.

This format for submitting financial statements is supported by the inspection’s standard software, and therefore employees of this body have the opportunity to accept the statements in writing and process them.

The abbreviation KND itself stands for “classifier of tax documentation”, and it was adopted in 1999 by order of the Ministry of Taxes of Russia No. AP-3-14/319.

Paper Features

In accordance with this form, financial statements are submitted in electronic form. Machine-readable forms include the same set of indicators as in the elements of financial statements, which were established in accordance with Order of the Ministry of Finance No. 66n, issued on July 2, 2010.

In this regard, the total number of indicators and, accordingly, the number of sheets can be reduced only after appropriate changes are made to the accounting documents.

Proposals related to reducing the volume of financial statements can be addressed directly to the Ministry of Finance.

In addition, the department also says that annual reporting includes:

• report on the financial results of the company;
• balance sheet;
• appendices to these documents.

Small businesses have the right to use simplified financial statements, which include much fewer indicators.

Where can I get official samples?

Reporting documentation for 2019 must be submitted by all companies to the tax and statistical services, and for the current year it is necessary to submit the specified types of reports, that is, reporting on results, balance sheet and their attachments.

The legislation also provides for the possibility of adding explanations to the financial statements, which must be presented in the form of tables or texts, but in any case, an attachment in the form of an auditor’s report is mandatory.

It is this that includes confirmation of the accuracy of all submitted accounting documents, but this must be done only if the company can be audited.

Non-profit companies also need to submit financial statements in the following structure:

• balance;
• targeted use of finances;
• applications submitted along with mandatory reporting.

Private entrepreneurs do not have to submit such reports, while for small businesses it is possible to submit reports in a simplified version, including reporting information on financial results without details, as well as indicating in the annexes only those data that will allow assessing the financial position of the company, as well as evaluate its financial performance.

If the information needed to complete the above applications is not available, you can only fill out statements on the balance sheet and financial results.

KND form 0710099:

Details of the form according to KND 0710099

A current example of filling out a declaration can be downloaded for free from the Internet today or viewed online. This form of tax return is required only for the purpose of maintaining reports on simplified payment methods, and taxation under the simplified system provides for the format of filling out the form on Form 1151020. This form was introduced relatively recently, so it is best to constantly monitor what changes are due be included in the order of registration.

Interests on the points of the two forms to conduct an analytical comparison in order to find out which design principle has not undergone changes. The full text of legal documents, as well as the norms of the Tax Code, can be found on the official website of the tax inspectorate.

The electronic sample provides the opportunity to install a number of technical changes, and has also undergone changes in the order in which the title page should be drawn up, and the new one now contains cells that must be filled in by the reorganized companies, recording the appropriate one there.

This form was established in a letter from the Ministry of Foreign Affairs of Russia on behalf of the Federal Tax Service. The new form provides for the use of a zero rate if this entrepreneur is registering with this service for the first time. It is also worth noting the fact that in this registration format, the new declaration provides an opportunity to reduce costs and a single tax.

The article and the order of the IMM do not contain any information about the time frame within which accounting should be transferred to this form.

The standard declaration must include the following details:

• and a unique adjustment number;
• code assigned to the tax quarter or period;
• indication of the reporting year;
• and OKUD;
• codes of place of residence, as well as the address and code of the tax authority where reports are submitted;
• date of transmission of reports.

This declaration can be used when paying personal income tax for land taxation. An organization can submit such reporting forms when closing the reporting period at the end of the quarter, and in addition, this version of the document allows you to register cash capital for land and transport taxes.

Since it is simplified by many today and is used as a tax program, it is worth learning about how the tax should be paid using the new form. The declaration system must include all transactions on costs and income, as well as the result of the calculations made. In addition, it is also possible to issue a machine-readable form with a barcode for the balance of water tax, as well as indicators for the operation of cash register equipment.

In accordance with the order of the Federal Tax Service and the Ministry of Finance from the letter for July and February, the procedure is regulated in accordance with which types of activities, income, as well as the target indicator for the movement of funds, the format for using funds and their movement must be approved.

In some situations, it may also be necessary to indicate the average number of employees. A simplified declaration with a barcode provides the opportunity to indicate the relationship between this section and tax information. The application-declaration form must be drawn up in accordance with the universal template without a frame.

In order to become more familiar with the features of calculating the average number of employees and indicating this indicator in the declaration, it is best to familiarize yourself with the full text of the order of the Federal Tax Service, issued on July 10, 2007. Thus, today it is possible to draw up almost any accounting document based on simple samples.

Requirements for filling

In accordance with Federal Law No. 402-FZ, an obligation is established to record all events of economic activity using accounting methods, as well as to prepare reports for any economic entities that are listed in the second article of this document, and in particular, this applies to commercial and non-profit companies, lawyers, private entrepreneurs, government and other institutions. Accounting statements must be submitted prepared if their paper form has been approved by the appropriate signature of the manager.

First of all, it is worth noting that in accordance with this law, some economic entities can use a simplified accounting and reporting system, and in particular, this applies to non-profit organizations, small businesses and organizations that work within the Skolkovo project.

At the same time, all of these entities must fully comply with the conditions specified in paragraph 5 of Article 6 of Federal Law No. 402-FZ, and in particular, they should not be subject to mandatory audit, should not be a state organization, a microfinance organization or relate to other types of activities .

The point of simplification is that abbreviated reporting forms specified in Order of the Ministry of Finance No. 66 dated July 2, 2010 can be used.

In the table below we list which reports are mandatory for companies operating under a simplified accounting system, as well as features regarding special forms:

In order to correctly summarize the balance sheet lines in a general form, you need to ensure their correct control of debit and credit:

• C1110. Debit 04 (without indicating R&D costs), Credit 05;
• C1120. Debit 04 (indicating costs);
• C1130. Debit 08 (costs of intangible search expenses);
• C1140. Debit 08 (costs of material search expenses);
• C1150. Debit 01 and Debit 08 (costs of unfinished construction), Credit 02 (depreciated fixed assets);
• C1160. Debit 03, Credit 02 (profitable investments);
• C1170. Debit 55, 58 and 73, Credit 59;
• C1180. Debit 09;
• C1190. A digital indicator of the value of non-current assets that are not taken into account in the remaining lines of the first section;
• S1210. The total amount of debit account balances: 10, 11, 20, 21, 23, 28, 29, 43, 44, 45, as well as Debit 15, 16, 41, 97, Credit 14 and 42;
• C1220. Debit 19;
• C1230. Debit 60, 62, 68, 69, 70, 71, 73, 75 and 75, and Credit 63;
• C1240. Debit 55, 58 and 73, as well as Credit 59;
• C1250. Debit 50, 51, 52, 55 and 57;
• C1260. Indicators of the price of current assets not specified in the remaining paragraphs of the second section;
• C1200. The total sum of the values ​​​​indicated in lines C1210-C1260;
• S6000. The sum of the values ​​​​written in lines C1100 and C1200;
• C1310. Credit 80;
• C1320. Debit 81;
• C1340. Credit 83 (amounts of additional valuation of fixed assets and intangible assets);
• C1350. Credit 83 (without indicating these amounts);
• C1360. Credit 82;
• C1370. Credit 84 (Debit 84);
• C1300. The sum of the values ​​​​indicated in lines C1310-C1370;
• C1410. Credit 67;
• C1420. Credit 77;
• C1430. Credit 96;
• C1450. Long-term financial obligations not included in other paragraphs of the fourth section;
• C1400. The sum of the values ​​​​indicated in lines C1410-C1450;
• C1510. Credit 66 and 67;
• C1520. Credit 60, 62, 68, 69, 70, 71, 73, 75 and 76;
• C1530. Credit 86 and 98;
• C1540. Credit 96;
• C1550. The total amount of indicators for short-term financial liabilities not specified in other paragraphs of the fifth section;
• C1500. The sum of the values ​​​​indicated in lines C1510-C1550;
• C1700. The sum of the values ​​​​indicated in lines C1300, C1400 and C1500.

If all the data is entered correctly, the values ​​in lines C1600 and C1700 will be equal, and if the results do not match, you will be able to find out if there is an error in the balance sheet.