Analysis of the 5 methods of preparing the balance sheet.
1. Fill in according to the balance of the general ledger account.
2. Fill in the calculation according to the balance of the sub-ledger account.
3. Fill in the calculation according to the analysis and calculation of the balance of the general ledger account and the sub-ledger account.
4. Fill in the net amount according to the balance of the relevant account minus the balance of the allowance account.
5. Comprehensively use the above filling methods to analyze and fill in.
2. Case analysis: how to prepare the balance sheet of an enterprise that has not implemented the new standard.
Each item in the balance sheet is required to include the "beginning balance" and "closing balance" columns.
Beginning Balance - Based on the figures listed in the "Closing Balance" column of the balance sheet at the end of the previous year.
Note: If the names and contents of the items specified in the balance sheet of the previous year are not consistent with those of the current year, the names and numbers of the items on the balance sheet at the end of the previous year shall be adjusted in accordance with the provisions of the current year.
Case] Company A As of December 31, 2020, the amount of fixed assets listed in the balance sheet was 32.58 million yuan. On March 31, 2021, the company decided to adopt a new standard system for accounting. Among the amounts shown in the balance sheet of the previous year, one factory building was rented out with a book value of 3.2 million yuan. According to the requirements of the new standard, it should be accounted for as investment real estate.
Analysis] When preparing the first quarter financial report on March 31, 2021, the opening balance of the balance sheet should be adjusted as follows:
Balance sheet.
Preparation unit: Company A March 31, 2021 Unit: 10,000 yuan.
Closing Balance – There are several ways to fill it in:
1. Fill in according to the balance of the general ledger account.
Some items in the balance sheet can be entered directly from the closing balances of the relevant G/L accounts.
Some items are based on the closing balances of several G/L accounts.
2. Fill in the calculation according to the balance of the sub-ledger account.
Some items in the balance sheet need to be filled in according to the calculation of the closing balance of the sub-ledger account
Accounts Payable" item.
It needs to be calculated based on the closing credit balance of the relevant detailed account to which the "Accounts Payable" and "Accounts Prepaid" accounts belong.
Advance Receipts" item.
It needs to be calculated and filled in according to the closing credit balance of the relevant detailed account to which the "Accounts Receivable" and "Accounts Receivable" accounts belong.
Case 2] After the settlement of an enterprise on January 31, 2021, the balance of the credit side of the detailed account to which the relevant account belongs is shown in the table.
Analysis] The amount of the relevant items in the company's balance sheet on January 31, 2021 is:
The amount of the "Advance Receipts" item is:
100 000 + 1 400 000 = 1 500 000 (yuan).
The "Accounts Payable" item amount is:
60 000 + 1 800 000 = 1 860 000 (yuan).
3. Fill in the calculation according to the analysis and calculation of the balance of the general ledger account and the sub-ledger account.
Some items in the balance sheet need to be filled in according to the balance analysis of both the general ledger account and the subsidiary ledger account.
Example: "Long-term borrowing" project:
It is necessary to deduct the balance of the "Long-term Borrowing" G/L account from the "Long-Term Borrowing" G/L account, and the detailed account to which the "Long-Term Borrowing" account belongs will be due within one year.
In addition, the enterprise cannot voluntarily calculate and fill in the amount of long-term borrowings after the extension of repayment obligations.
Case 3].
The long-term borrowings of an enterprise are shown in the table.
What is the amount of "long-term borrowings" in the company's balance sheet on December 31, 2021?
In this example, the enterprise should use the balance of the general ledger account of "long-term loans".
4,500,000 (1,000,000+2,000,000+1,500,000) yuan, minus 1,500,000 yuan of long-term loans due within one year, to calculate the amount of "long-term loans".
The amount of the "long-term borrowings" item in the company's balance sheet on December 31, 20x4 is:
4 500 000 - 1 500 000 = 3 000 000 (yuan).
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