«Balance sheet: essence and value of the balance

"Balance sheet: essence and value of the balance sheet, requirements in case of creation " LOGO

Add your company slogan Departament: Accounting and audit Teacher: A. A. Baymakhanova Date: 12. 2017, 11. 30 p. m. Lecture hall: 408 Group: Accountig and audit -14 -1 LOGO

Add your company slogan References: 1. Country Datasheet: Kazakhstan (KZ). International Budget Partnership. 2006 -2012; Available from: http: //internation- albudget. org/ 2. The Lima Declaration. International Organization of Su- preme Audit Institutions. Available from: http: //www. issai. org/media/12901/issai_1_e. pdf 3. Mills RW. Managerial Finance, Shareholder Value and Val- ue Based Management. London: Business Associates Ltd; 2013. 4. Parmenter D. Key Performance Indicators: Developing, Im- plementing, and Using Winning KPIs. 3 rd edition. Hobo- ken: Wiley; 2015. 5. Royse D, Thyer BA, Padgett DK. Program Evaluation: An Introduction to an Evidence- Based Approach / Boston: Cengage Learning; 2015. 6. Government extension to PMBOK. New-York: Project Management Institute PMI; 2015. 7. Hitt MA, Ireland RD, Hoskisson RE. Strategic Manage- ment: Competitiveness and Globalization. Concepts and Cases. Nashville: South-Western College Pub; 2014. LOGO

Add your company slogan Key words Financial Balance sheet Accounting Assets Key words Liabilities Equity LOGO

Add your company slogan The objects of the Balance Sheet is generalized, cost is made at the end of reflection of enterprise each accounting period assets by the end of the - month, quarter and reporting period on year on the first day of structure and sources of the next month. forming. consists 5 The sections, the left is a bilateral table: side an asset has balance - The left part - an 2 sections sheet asset; - Right - a liability. is the most informative form which allows to make is constituted based on the reasoned current financial accounting, management i. e. business accounts. decisions. LOGO

Add your company slogan Balance (the French balance – scales) LOGO

Name of product Sum Name of product Sum Money on the current account in Cabbage 1 920 178 000 bank Yeast dough 4 585 Gas plate 31 000 Cash on hand 20 560 Flour premium 9 290 Building 130 000 Authorized capital 320 000 Debt behind the Public catering for 4 950 Potatoes pies 5 000 pies Money was given to driver Ivanov Sunflower oil 3 800 945 for oil replacement Cupboard 16 000 Debt to Zerno LLP for flour 8 225 Debt to bank for a short-term loan 35 000 Potato 4 650 Pan 2 300 Debt to workers for May 200 000 Profit 74 000 Microbus 224 225

Application 2 To the order of the Minister of Finance Republic of Kazakhstan Of August 20, 2010 No. 422 Form 1 Name of the organization _________ Triumf LLP _________ Data on reorganization ¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬ ______________________ Type of activity of the organization ______ Trade ___________ Form of business Limited liability partnership Reporting form: consolidated / unconsolidated ________ Annual average number of workers ______ 5 ___________ Subject of an entrepreneurship ______ Average _____________ Legal address (organizations) ____ Kyzylorda, Kizatov St. 32 ____ BALANCE SHEET as of December 31, 2016 one thousand tenges

At the end of Code of a beginning of АSSETS the reporting line the reporting period 1 2 3 4 I. Short-term assets Cash and cash equivalents 010 882, 0 700, 0 Available-for-sale financial assets 011 Derivative financial instruments 012 Financial assets at fair value through profit or loss 013 Financial assets held to maturity 014 Other short-term financial assets 015 Short-term trade and other receivables 016 11, 0 Current Income Tax 017 Inventory 018 1 770, 0 1 775, 0 Other current assets 019 40, 0 Total short-term assets (the sum of lines from 010 to 019) 100 2 703, 0 2 475, 0 Assets (or disposal groups) held for sale 101 II. Long-term assets Available-for-sale financial assets 110 Derivative financial instruments 111 Financial assets at fair value through profit or loss 112 Financial assets held to maturity 113 Other long-term financial assets 114 Long-term trade and other receivables 115 Investments accounted for under the equity method 116 Investment property 117 Fixed assets 118 1945, 0 1 960, 0 Biological assets 119 Exploration and appraisal assets 120 Intangible assets 121 Deferred tax assets 122 Other long-term assets 123 Total long-term assets (the sum of lines from 110 to 123) 200 1945, 0 1 960, 0 BALANCE (line 100 + line 101 + line 200) 4 648, 0 4 435, 0

At the At the end of Code of a beginning of LIABILITIES AND EQUITY the reporting line the reporting period 1 2 3 4 III. Short-term liabilities Loans 210 350, 0 550, 0 Derivative financial instruments 211 Other short-term financial liabilities 212 Short-term trade and other payables 213 355, 7 318, 2 Short-term reserves 214 Current income tax liabilities 215 51, 1 Employee benefits 216 Other current liabilities 217 331, 8 211, 8 Total short-term liabilities (the sum of rows from 210 to 217) 300 1 088, 6 1 080, 0 Liabilities of disposal groups intended for sale 301 IV. Long term duties Loans 310 Derivative financial instruments 311 Other long-term financial liabilities 312 Long-term trade and other payables 313 Long-term reserves 314 Deferred tax liabilities 315 Other long-term liabilities 316 Total long-term liabilities (the sum of lines from 310 to 316) 400 V. Capital Authorized (share) capital 410 2 500, 0 Share premium 411 Treasury own equity instruments 412 Reserves 413 Undistributed profit (uncovered loss) 414 1 059, 4 855, 0 Total capital attributable to owners of the parent organization 420 3 559, 4 3355, 0 (the sum of rows from 410 to 414) Non-controlling interests 421 Total capital (line 420 +/- line 421) 500 3 559, 4 3 355, 0 BALANCE (line 300 + line 301 + line 400 + line 500) 4 648, 0 4 435, 0

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