How to fill out a cash flow statement: example of filling out, filling out procedure, rules, instructions. Cash flow report Procedure for filling out the cash flow tax in a year

In 2017, you need to take care of filling out the cash flow statement for 2016. Who should submit the report? What is the purpose of the report? How does filling out the report relate to PBU and what lines characterize the state of the company? How to highlight VAT and personal income tax in a report? Let's figure it out and create a sample filling.

Purpose and report form

The cash flow statement characterizes all receipts and payments of the organization, as well as fund balances at the beginning and end of the reporting period - 2016. This is the purpose of the report, which is filled out in 2017 (). The report for 2016 must show all receipts and payments, as well as indicate cash balances at the beginning and end of 2016. The form of such a report was approved by order of the Ministry of Finance of Russia dated July 2. 2010 No. 66n. It must be completed based on the results of 2016 and submitted as part of the annual financial statements for 2016.

Who should take it?

All accounting organizations are required to prepare a cash flow report for 2016 and submit it to the Federal Tax Service. At the same time, organizations that have the right to use simplified forms of accounting and reporting have the right not to submit a report. For example, small enterprises (parts 4-5 of article 6 of the Law of December 6, 2011 No. 402-FZ, clause 6 of the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n).

What to include in the report

The cash flow statement needs to summarize information about three types of activities of the company in 2016: current, investing and financing. For each type of activity, the report has its own section:

• “Cash flows from current operations”;
• “Cash flows from investment operations”;
• "Cash flows from financial transactions."

For each group, highlight how much money was received and how much was decreased, as well as the result of such receipts and expenditures for the reporting period (clauses 12 and 13 of PBU 23/2011).

Determine the cash balances at the beginning and end of 2016 for the organization as a whole, taking into account branches and representative offices. Indicators for 2016 should be shown in comparison with similar data for 2015.

Instructions for filling

The procedure for generating a cash flow statement for 2016 is outlined in PBU 23/2011, approved. by order of the Ministry of Finance of Russia dated 02.02. 2011 No. 11n. It is mandatory to fill out a report in accordance with these rules if you submit a cash flow statement (CFS) to the Federal Tax Service as part of your financial statements for 2016.

Note that the cash flow statement for 2016 may be required not only for submission to the inspection. In 2017, it is also filled out, for example, for banks, founders or Rosstat authorities. In such situations, it is not necessary to follow the rules of PBU 23/2011. Just adhere to the general requirements for the preparation of financial statements, which are prescribed in PBU 4/99. And that will be enough.

The ODDS does not need to reflect the movement of money within the company - for example, depositing cash proceeds into a current account (clause 6 of PBU 23/2011).

It can be challenging for new accountants to complete a cash flow statement the first time. Moreover, it is not easy to find a normal cheat sheet that would decipher the algorithm for filling out the ODS for 2016 “for dummies.” Therefore, we consider turning to the recommendations of experienced accountants. Here, for example, are two of them: To make it easier to fill out the ODDS, in accounts 50 “Cash”, 51 “Cash Accounts”, 52 “Currency Accounts” it is logical to organize analytical accounting by type of cash flow. For these purposes, create separate subaccounts for all types of receipts and payments that are mentioned in the cash flow statement for 2016 and occur in the organization’s activities. So, for example, to fill out line 4122 “payments in connection with remuneration of employees,” you can create a subaccount with the same name. VAT received from buyers, paid to suppliers and transferred to the budget must be shown in the cash flow statement for 2016 in a collapsed manner (clause 16 of PBU 23/2011). Therefore, it would be good for your cloud accounting program or service to account for these VAT amounts separately. If the program does not have such accounting, then when filling out the ODDS you will have to manually “isolate” VAT from the total amounts of receipts and payments.

VAT amounts may be reflected in the cash flow statement in the following lines:

• 4119 “Other receipts”, if in the reporting year the amount of VAT transferred to suppliers, contractors and the budget is less than what was received from buyers, customers and the budget;
• 4129 “Other payments”, if in the reporting year the amount of VAT transferred to suppliers, contractors and the budget exceeds what was received from buyers, customers and the budget.

When determining the indicators of these lines, also take into account the amounts of VAT paid (received) in connection with investment and financial transactions (subparagraph “b”, paragraph 16, paragraph 12 of PBU 23/2011).

Collapsed data: how to show in ODS

Individual cash flows must be shown collapsed in the 2016 report. For example, if they characterize not so much the activities of the organization as the activities of its counterparties, and (or) when receipts from some are associated with payments to others. So, in particular, in a collapsed form it is necessary to show (clause 16 of PBU 23/2011):

• receipts from a commission agent or agent related to the provision of commission or agency services (except for fees for the services themselves);
• indirect taxes (VAT and excise taxes) as part of receipts from buyers and customers, payments to suppliers and contractors and payments to the budget of the Russian Federation or reimbursement from it;

Next, we will look at some questions that novice accountants may encounter when compiling the ODS for 2016 and provide a sample of filling out a report submitted in 2017.

Deposits in the report

The procedure for reflecting deposits in the Cash Flow Statement for 2016 depends on whether the deposit is a cash equivalent or not.

A variety of cash equivalents can be demand deposits opened in banks and deposits for up to three months. However, it is not necessary to show in the Cash Flow Report for 2016 (clause 6 of PBU 23/2011):

• transfer of funds from the company's current account to a deposit account;
• receipt of money from the deposit account to the settlement company (except for interest).

If the deposit is not determined in monetary terms, then show the movement in the deposit account:

• or in the section “Cash flows from current operations” on lines 4113 “from the resale of financial investments” and 4121 “to suppliers (contractors) for raw materials, materials, works, services”;
• or in the section “Cash flows from investment operations” on lines 4213 “from the return of loans provided, from the sale of debt securities (rights to claim funds to other persons)” and 4223 “in connection with the acquisition of debt securities (rights to claim funds to other persons), provision of loans to other persons.”

Interest on deposits

If the deposit is a cash equivalent, then reflect the interest in the section “Cash flows from current operations” on line 4111 “from the sale of products, goods, works and services.”

Interest on a deposit that is not a cash equivalent should be reflected in the Cash Flow Statement for 2016:

• or in the section “Cash flows from current operations” on line 4111 “from the sale of products, goods, works and services”. If interest was received in one reporting period, show the cash flows collapsed;
• or in the section “Cash flows from investment operations” on line 4214 “dividends, interest on debt financial investments and similar income from equity participation in other organizations.”

Line 4490: exchange rate change

If an organization conducts cash transactions in foreign currency, then the amounts of payments or receipts must be converted into rubles. To do this, convert foreign currency into rubles at the official exchange rate on the date of payment. When an organization has quite a lot of similar transactions in foreign currency, and the official exchange rate of this currency has changed slightly, the average rate for the month (or for a shorter period) can be used for recalculation - clause 6 of PBU 3/2006.

The difference resulting from the recalculation of the organization's cash flows and cash balances in foreign currency at rates for different dates should be reflected in the report separately from current, investment and financial flows. Show this as the impact of changes in the foreign currency exchange rate against the ruble on line 4490 of the Cash Flow Statement for 2016.

What to do with personal income tax

Personal income tax withheld from employees' wages should be reflected in the cash flow statement for 2016 along with the amount of wages from which it was withheld (attachment to the letter of the Ministry of Finance of Russia dated January 29, 2014 No. 07-04-18/01). In which section should these amounts be shown? This will depend on whether the remuneration of the organization’s employees is related to ordinary activities that generate revenue - current activities (paragraph 1, paragraph 9 of PBU 23/2011), or, for example, with the acquisition or modernization of fixed assets - investment activities (paragraph 1 clause 10 PBU 23/2011).

If we are talking about current activities, then show personal income tax in “Payments” on line 4122 “in connection with the payment of employees” of the section “Cash flows from current operations” (clause 9 of PBU 23/2011).

When remuneration of employees relates to the investment activities of the organization, then the amount of personal income tax will be reflected in “Payments” on line 4221 “in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets” (clause a, paragraph 10 of PBU 23 /2011).

If personal income tax is withheld from income paid to the owners of the organization, then the tax must be reflected in “Payments” on line 4322 “for the payment of dividends and other payments for the distribution of profits in favor of the owners (participants)”, i.e. as part of cash flows from financial transactions (clause 11 of PBU 23/2011).

Alimony

The transfer of withheld amounts of alimony is not a payment of wages, therefore these amounts are shown as part of other payments on line 034 of the cash flow statement

Insurance premiums: which group to include?

The amounts of insurance contributions to the funds are reflected in the cash flow statement for 2016 in the section “Cash flows from current operations” under the group of items “in connection with compensation of employees.”

Note that in this section, payments for wages of employees are reflected in the amount that includes amounts subject to deduction from wages of employees, for example, personal income tax, payments under writs of execution ().

If there was a return

Which line on the cash flow statement should show the amount of refunds received from customers? Cash flows are reflected in the cash flow statement on a collapsed basis in cases where they characterize not so much the activities of the organization as the activities of its counterparties, and (or) when receipts from some persons determine corresponding payments to other persons (clause 16 of PBU 23/2011). Therefore, in our opinion, the return must be reflected collapsed, i.e. receipts from customers minus the return amount.

Sample report

Of course, when filling out the financial results report for 2016 line by line, all sorts of difficulties and new questions are possible. Here is a sample of a completed financial results report for 2016, which will be submitted in 2017. Let’s assume that from January 1 to December 31, 2016, the following transactions took place on account 51:

Operation	Corresponding account	Amount, rub.
Received money from buyers for goods (including VAT 18%)	K 62.1	236000
Money was transferred to suppliers for goods (including VAT 18%)	D 60.1	118000
Received money from the sale of the OS (including VAT 18%)	K 62.1	59000
Salary transferred	D 70	50000
Personal income tax listed	D 68.1	8000
Contributions transferred	D 69	15000
VAT transferred	D 68.2	10000
Income tax transferred	D 68.4	7000
Credit received	K 66	1000000
Loan interest transferred	D 66	50000
Credit returned	D 66	1000000
Received money from the sale of your own promissory note	K 66	250000
Money was transferred for the purchase of intangible assets (excluding VAT)	D 60.1	100000
The borrower repaid the loan	K 58-3	150000

Then an example of a completed calculation will look like this:

You can also see another example of filling out a cash flow statement for 2016:

Relationship between balance sheet and report

Some indicators in the cash flow statement for 2016 must be linked, that is, they must coincide with the indicators in the Balance Sheet for 2016. We will explain the relationship in the table so that you can check the sections of your OODS. Tax inspectorates use special programs to check and compare reports.

Balance sheet		Cash flow statement
II. Current assets
line 1250 “Cash and cash equivalents”	column “At the end of the reporting period”	line 4500 “Balance of cash and cash equivalents at the end of the reporting period”, column “For the reporting period”
	column “As of December 31 of the previous year”	line 4450 “Balance of cash and cash equivalents at the beginning of the reporting period”, column “For the reporting period” is equal to line 4500 “Balance of cash and cash equivalents at the end of the reporting period”, column “For the previous year”

New form "Cash Flow Statement" officially approved by the document Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of the Russian Federation dated October 5, 2011 No. 124n, dated April 6, 2015 No. 57n).

More information about using the Cash Flow Statement form:

• Federal standard “Cash Flow Statement” since 2019

  Cash equivalents; 3) reconciliation of the amounts of cash and cash equivalents reflected in the cash flow statement with the article “Cash... and cash equivalents” of the accounting...

• Commentary to Order of the Ministry of Finance of the Russian Federation dated December 30, 2017 No. 278n: Federal accounting standard for public sector organizations “Cash Flow Statement”

  Generating a cash flow report. The cash flow statement characterizes changes in cash balances, inflows and outflows of cash and cash equivalents for... the amounts of cash and cash equivalents reflected in the cash flow statement with the article “Cash and cash equivalents.. » balance sheet and other reports, ...

• Comparative analysis of accounting forms “Statement of financial results” and “Statement of cash flows”

  And the form “Cash Flow Statement” reflects the calculation of the result of capital flow as cash turnover - D-T... carrying out an indirect method of drawing up a cash flow statement, giving an idea of ​​​​the relationship between the amount of net... (loss) and change in funds. It is when drawing up a report using the indirect method that it becomes clear... corresponds to the increase in the organization's funds for the same period. Information about real cash flows...

• We make a cash flow forecast

  The budget will also allow you to see information about savings to create cash reserves... into the cost of goods and will make sure that the accounting in your... so that you have a schedule for the arrival of money so that you can... the "Type of movement" field " This value is directly related to DDS reports, so always... for the expenditure of funds for a specific period, use reports (for example, the “Cash Flow Analysis” report), compare indicators...

• Operations to raise funds from one KVFO to fulfill obligations on another

  ... (recovery) of funds between financial security codes are reflected in the institution’s cash flow statement (f... reporting, and contains information about the flow of funds in the institutions’ accounts in rubles... off-balance sheet accounts 17 “Cash receipts” , 18 “Outflows of funds” opened to accounts: ... for cash.” The transactions considered in the example are reflected in the report (f. ... line 463 “Cash receipts when managing balances” reflects the indicator...

• Who must report foreign currency accounts abroad?

  Resident persons report to the tax authorities on the movement of funds on accounts (deposits) in... and a report to the tax office at the place of their registration on the movement of funds on... to the authorities at the place of their registration of reports on the movement of funds on accounts (deposits) in ... at the place of its registration, special reports on the movement of funds across accounts (deposits) in... account currencies. In the tabular part of the statement of cash flows for the account (deposit) in... 01.2016). Guarantees Having submitted a report on the movement of funds on accounts (deposits) in...

• taxCOACH® analysis: capital amnesty. Should I report my assets abroad before February 28, 2019?

  The former does not directly include cash, intellectual property, precious... notifications about opening, closing an account, a statement of cash flows on such an account, other violations... of CFC assets, transfer of funds to accounts about which information is contained in the declaration... of companies and funds in their accounts, are not required to transfer funds from their... and (or) credit funds to accounts, information about which is contained in the declaration...

• Repayment of accounts receivable and reflection of information in the report (form 0503123) and information (form 0503169)

  05 730 5 000 In the cash flow statement (f. 0503123), compiled according to... -5 000 Transactions with cash collateral 990 X Thus... them: long-term overdue cash settlements non-cash settlements cash settlements non-cash settlements... budget; balance of budget execution; financial performance report; cash flow statement; explanatory note. Instructions... account 1 201 00 000 “Institutional funds” and the credit of the corresponding accounts...

• Reports of joint stock companies

  Balance; -income statement; -report on changes in capital; -cash flow report; - a report on the intended use of funds received (in...) to the financial statements. -balance sheet; -income statement. In that case... ; priority areas of activity; report of the board of directors (supervisory board) on the results of development in... physical and monetary terms; development prospects; report on payment of announced (accrued...

• Applying judgment on the significance of violations when conducting external quality control

  620 thousand rubles. distortion of data in the Cash Flow Statement amounted to RUB 1,347 thousand. Sub-item...) of reporting, and in the annual report. 11. on the average annual number of employees for the reporting period...) 14. on the useful lives of fixed assets accepted by the organization (by main... groups) 15. on the procedure for recognizing revenue... applications, only the balance sheet and income statement ? - “fundamental information” - how...

• Public disclosure of reporting indicators

  ... ; financial results report; cash flow statement (comes into force from 01/01/2019 GHS “Cash Flow Statement...”); explanatory note; reports... mandatory disclosure balance sheet, financial performance statement, cash flow statement, explanatory note, reports that provide...

• Review of changes in accounting (budget) statements

  96,000). Cash flow statement Another report affected by the changes is the cash flow statement (f. 0503723 ..., 0503123). It includes data on cash flows in accounts...); report on financial results of activities (f. 0503721, 0503121); cash flow statement (f. 0503723, 0503123); traffic information...

• Reflection of accounts receivable in reporting accounting forms

  1 2 3 5 9 Cash flow 590 X -12,000 -12 ....1 Instructions No. 33n). Report on the flow of funds of the institution (f. 0503723) The report (f. 0503723) is drawn up ... after the reporting period, and contains data on the flow of funds in the accounts of institutions in rubles ... with the financial authority on cash." In the report (f. 0503723) transactions on... financial and economic activities (f. 0503737); statement of cash flows of the institution (f. 0503723); information on...

• Audit of annual financial statements of organizations for 2018

  If the audited entity has prepared a cash flow forecast, and the analysis of this forecast is ... balance sheet, income statement, statement of intended use of funds, statement of changes in equity, statement of cash flows. Except...) directly in the report on the intended use of funds. The form of the report on the intended use of funds was approved by order of the Ministry of Finance... the results of its activities and (or) cash flow. At the same time, PBU 1/2008 ...

• Main changes in the financial statements of budgetary and autonomous institutions

  230, 240, 250, 260, 290. Statement of cash flows of the institution (f. 0503723). Clause 12 ...) of funds reflected in off-balance sheet accounts 17 “Receipt of funds” and 18 “Outflow of funds”, ... fulfillment of an obligation within the limits of the balance of funds on the personal account of the institution (... of the accounting entity. Information about balances of the institution's funds (f. 0503779) (hereinafter referred to as... during the reporting period of transactions with funds for the corresponding type of financial security...

Today we propose to talk in more detail about this type of accounting reporting, the cash flow statement. Review the form and fill it out (line by line). Along the way, we will provide the opportunity to download a sample, etc.

Cash flow statement how to fill out line by line 2018

Who should submit the report? The Russian Ministry of Finance requires submitting a cash flow report to the tax service (approved by the relevant order). This requirement applies to all enterprises with the exception of small businesses. Because in their case, it is easy to track cash flows and track them. There are several forms of the form:

• Form No. 1 – reflects the balance sheet of the enterprise;
• Form No. 2 – shows financial results (summarization of data);
• Form No. 3 – contains financial changes in capital;
• Form No. 4 – main report, including loss and profit.

You can download the current form for the current year

What is a characteristic?

All enterprises conducting a multifaceted type of activity have a need to demonstrate to external participants (users) their indicators (cash flows) in order to clearly demonstrate the potential for growth and development of the organization, incl. in future periods.

For such purposes, a cash flow statement is used. With its help, an enterprise can demonstrate the investment of capital, sources of expenditure, etc. The report displays and characterizes the real picture of the company’s liquidity and creditworthiness. You can download the form on our page.

Procedure for filling out the document

The cash flow statement form helps you classify all receipts and expenses. The report form is divided into four sections - title, line codes, indicators for the current period and data for the previous period. The sections are divided into three main parts that it should contain:

• financial - accounting of the capital of an enterprise; all values ​​and structures, as well as their changes, are reflected here. Lines 4300-4400 are intended for these indicators. The final line is 4400, it indicates the amount: 4300 balance (the difference between 4310-4320);
• investment – ​​display of non-current assets, lines 4210-4220 are filled in, the final line 4200 indicates the difference between indicators 4210 (all receipts) and 4220 (amounts of expenses, including on deposits in foreign accounts);
• current - all cash flows for the main activity are displayed: 4110 total for lines 4111 (revenue, advances) - 4119 (other receipts).

At the end of the form, lines 4450 and 4500 are filled in, in which data for the last and current year are entered, respectively (cash and cash equivalents). If necessary, line 4490 is filled in, which contains information about changes in the exchange rate determined at the official rate of the IFRS of the Russian Federation. You can download the sample on our page for easy filling in Word or Excel.

Instructions for filling out a cash flow statement 2018

Filling out the form should begin by entering the data in the header of the form. This includes information: reporting year, type of activity, OKVED, OKUD, INN, etc. codes, unit of measurement (ruble), company name, etc. After this, all data for two years is entered into the lines, first for the current one, then for the previous one. At the end of each part of the section, summary data on the movement of all funds and their equivalents is displayed.

According to the new rules, the signature of the chief accountant at the end of the document is not a prerequisite; the head of the enterprise can approve the form. Please note that according to the established standards, in addition to the PBU, it is necessary to provide a completed MSFA-7 form (for filling out, you can use the indirect method, for the PBU only the direct method).

Insurance premiums based on company balance sheet

Line 4122 (current) indicates the enterprise's expenses on salaries to employees, excluding insurance contributions and personal income tax (taxes for individuals). Insurance premiums are entered in 4129, which displays other payments.

Cash Flow Statement Analysis

The fourth form of financial statements includes a cash flow statement. This report, like others, is submitted at the end of the calendar year. For 2015, you must fill out a report and submit it no later than March 31, 2016.

The current cash flow statement form was approved by Order of the Ministry of Finance No. 66n dated July 2, 2010, as amended. Orders of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, dated April 6, 2015 No. 57n. This report should be completed in two copies - for Rosstat and the Federal Tax Service. Each copy is signed by the head of the organization; the chief accountant now does not need to sign the financial statements.

Download the cash flow statement form 2016 - .

The report contains detailed information on cash flows with their distribution by sources of origin. Only medium and large commercial organizations need to fill it out. Small and micro-enterprises have the right to fill out simplified financial statements specially prepared for these purposes by the Ministry of Finance of the Russian Federation.

State and budget institutions, credit and insurance companies also do not fill out the report.

Sample of filling out a report for 2015

Data in the report is entered for 2 years - as of December 31, 2015 and as of December 31, 2014. To fill out the lines, you should use the data from cash accounting accounts - 50 “Cash”, 51 “Current account”, 52 “Currency accounts”, 55 “Special bank accounts”, 57 “Transfers in transit”.

All receipts and write-offs of funds are grouped in three areas, caused by:

• current operations;
• investment operations;
• financial transactions.

Cash receipts from current operations are associated with receiving income from the sale of products, goods, provision of services, and performance of work. This also includes rent, license payments, and income received from the resale of financial investments.

Cash payments from current operations are associated with the payment of bills to suppliers, wages to staff, interest on loans, borrowings. This also includes income tax.

Payments are reflected in parentheses and, when summing up the final result in this area, are deducted from receipts. The result obtained from current operations is entered in line 4100.

Cash flows from investment operations are also divided into receipts and payments. Income here includes income from the sale of materials, non-current assets, shares, shares, repaid loans, dividends. Payments include expenses for non-current assets, acquisition of shares and shares of other organizations, securities, loans provided, as well as interest paid on debts.

The final result from investment operations is reflected in line 4200.

Cash flows from financial transactions are also divided into receipts and payments. Receipts are associated with receiving loans, contributions from company participants in the form of cash, as well as other receipts. Payments are related to the costs of paying dividends, repaying bills, etc.

By March 31, 2017, it is necessary to submit annual financial statements, which include the Cash Flow Statement. Therefore, every accountant is faced with the task of how to fill out a cash flow statement for 2016. It reflects information about the organization’s cash flows for current, investment and financial activities.

Let's look together procedure for filling out the Cash Flow Statement for 2016.

Cash flow statement form for 2016

For filling out the cash flow statement for 2016 use Form No. 4 (OKUD 0710004), established for these purposes by Order of the Ministry of Finance No. 66-n dated 07/02/2010. Reporting must be completed strictly only based on the full results of the year and submitted as part of the annual financial statements that the company submits to the regulatory authorities.

What must an accountant take into account when filling out a cash flow statement in 2016?

When filling out a cash flow statement in 2016, the accountant must be guided by the rules established in PBU 23/2011 for Form 4.

Main features for filling out a cash flow statement in 2016:

1. The report does not provide line numbers. Line codes must be taken from Appendix 4 to the order by Order of the Ministry of Finance No. 66-dated 07/02/2010. In this case, line numbering is required only for submitting a report to regulatory authorities. To provide the report to the financial management of the company, it is allowed not to include line numbers in the report.
2. When filling out the report, negative values ​​are entered in parentheses, and the minus sign is not used.
3. Monetary values ​​in the report are indicated in thousands or millions. In this case, you should approach values ​​​​in foreign currency with special care. If the company conducted part of its operations in foreign currency, then it is necessary to fill out the corresponding fields of the report in ruble equivalent, recalculated at the exchange rate for this foreign currency established by the central bank on the date of the operation.
4. If there were many transactions of the same type, and the exchange rate did not undergo significant changes, then it is permissible to use the average monthly rate (or the rate for the short period in which these transactions were carried out).

How to fill out reports faster? Our editorial team has published a large encyclopedia “Tax Report 2017”. It has everything you need to successfully submit reports on any tax: forms, examples in figures, detailed procedures and convenient samples. It is available only to magazine subscribers. and prepare reports quickly and without errors.

How to fill out a cash flow statement for 2016: example

Generally, cash flow statement for 2016 is being filled out according to the same rules as in the previous period. It is divided into three sections; we will tell you in detail about each of them and give an example of filling it out.

An example of filling out the section “Cash flows from current operations”

The section “Cash flows from current operations” reflects the amounts of cash received and spent in carrying out current activities. This is an activity related to the production of products, performance of work, provision of services, sale of goods, rental of property, etc.

1. First, fill in the lines related to the receipt of funds. For filling these lines cash flow statement for 2016, debit turnovers on the account are used. 50, 51, 52 in correspondence with accounts 62, 76, etc. From the amounts reflected in these accounts, you need to select the amounts received in payment for products (works, services). In Form No. 4, these revenues are reflected in full, taking into account VAT, excise taxes and other taxes paid by buyers.

1. Next, we move on to filling out the lines that reflect the expenditure of funds for current activities. All indicators related to the use of funds are enclosed in parentheses.

1. Finally, fill in the line “Balance of cash flows from current operations.” The indicator of this line is defined as the difference between the amount of funds received in the course of current activities and the amount of funds spent in its implementation. If the amount of receipts exceeds the amount of funds spent, then the indicator for this line will be positive. If the amount of expenses for current activities exceeds the amount of income, the indicator is negative. It is indicated in brackets.

An example of filling out a cash flow statement for 2016. Section "Cash flows from current operations".

An example of filling out the section “Cash flows from investment operations”

Let's get started to fill out section 2 cash flow statement for 2017

This section reflects the amounts of funds received and spent during investment activities. This is an activity related to the acquisition and sale of land, buildings and other real estate, intangible and other non-current assets, construction for one’s own needs, and the implementation of research, development and technological developments. Investment activities also include the acquisition of securities, contributions to the authorized capital of other organizations, provision of loans to other organizations, etc.

1. To fill out the section “Cash flows from investment operations” of the cash flow report for 2016, we take data on the debit turnover of the account. 50, 51, 52.58 in correspondence with the account. 58, 62, 76, 91.

1. The section ends with the final line “Balance of cash flows from investment operations. The indicator for this line is defined as the difference between the amount of cash received as a result of investing activities and the amount of cash withdrawn as a result of such activity. If the amount of cash outflows exceeds the amount of cash received, this line will be negative. It is indicated in parentheses.

How to fill out a cash flow statement for 2016. Example for the section “Cash flows from investment operations”.

An example of filling out the “Cash flows from financial transactions” section of the cash flow statement for 2016

The section reflects the amounts of cash received and withdrawn during financial activities. This is an activity that results in changes in the size and composition of the organization’s equity capital and borrowed funds. For example, issuing shares and bonds, raising borrowed funds, etc.

The last line 4300 of the cash flow statement for 2016 is formed as the difference between the amounts of cash received from financing activities and the amounts of cash used in it. A negative result is shown in parentheses.

An example of how to fill out a cash flow statement for 2016. Chapter "Cash flows from financial transactions"

Filling out the final lines of the cash flow statement for 2016

Fill out the final lines of the cash flow statement using this cheat sheet:

• Line 4400 is the cash flow balance, which is equal to line 4100+4200+4300
• Line 4450 – indicate the balance of cash or cash equivalents at the beginning of 2016
• Line 4500 – indicate the balance of cash or cash equivalents at the end of 2016, it is equal to the balance at the beginning of the year + term 4400 + line 4450 + line 4490
• Line 4490 – here we show the difference due to exchange rates