Traffic report Money(form 4) for 2017

From the cash flow statement (Form 4) for 2017, you can see the receipts and expenditures of money, the balances of funds at the beginning and end of the year. It is handed over as part of the annual financial statements along with balance.

Form 4 of financial statements: who submits

Everyone must submit a cash flow statement (Form 4) for 2017 commercial organizations who do accounting. Non-profit organizations do not constitute it.

There is an exception to this rule. The report is not required for small businesses. The main thing is that without it it is possible to assess the financial position of the organization. This procedure follows from parts 4-5 of Article 6 of the Federal Law of December 6, 2011 No. 402-FZ and paragraph 6 of the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n.

In all constituent entities of the Russian Federation, accounting reports are submitted no later than March 31 of the following year. But in 2018 - no later than April 2, Monday.

How to fill out a cash flow statement

In the standard Form 4 of the cash flow statement (CDFS), line numbering was not provided. When drawing up a new document, you can enter the codes yourself, taking them from Appendix 4 to Order No. 66n of the Ministry of Finance of Russia. This must be done when an organization submits reports to the statistics department or the tax authority. If you prepare reports only for shareholders or for other users who are not representatives of state control, then the ODDS lines do not need to be numbered.

Report indicators that have a negative value are shown in parentheses without the minus sign. Do the same if the indicator needs to be subtracted when calculating the totals.

Form 4 of financial statements is filled out in thousands or millions of rubles. If an organization conducts cash settlements in foreign currency, then before reflecting such business transactions(payments or receipts) you need to convert them into ruble equivalent. To do this, convert foreign currency into rubles at the official exchange rate on the date of payment. When an organization has 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.

The cash flow statement (Form 4) contains data on three types of activities: current, investing and financial. 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."

Cash flows are nothing more than payments to an organization and receipts of cash, as well as cash equivalents. However, those payments and receipts that do not affect the total amount of cash and cash equivalents do not need to be included in the report. Even if they change the composition of such indicators.

In the cash flow statement e reflect:

• payments related to the investment of funds in cash equivalents;
• cash receipts from the repayment of cash equivalents (except for accrued interest);
• foreign exchange transactions (excluding losses or gains from the transaction);
• exchange of some cash equivalents for other cash equivalents (excluding losses or gains from the transaction);
• other similar payments and receipts (for example, receiving cash from a bank account, depositing cash at a bank, transferring from one organization account to another, crediting funds to letters of credit).

For each group of cash flows, determine how much cash was received and how much was decreased, as well as the result of such receipts and expenditures for reporting period. If it is not possible to clearly classify a cash flow, classify it as a group of cash flows from current operations. This procedure was established in paragraphs and PBU 23/2011.

Determine the cash balances at the beginning and end of 2017 for the organization as a whole, taking into account branches and representative offices. Reflect the indicators not for one year (2017), but in comparison with similar data for the previous year.

Collapsed indicators in the report about cash flow

In some cases, the contents of the report need to be collapsed. In particular, when cash flows characterize not so much the activities of the organization itself, but the activities of its counterparties, and (or) when receipts from some are associated with payments to others. For example, collapsed reflect:

• cash flows of a commission agent or agent associated with 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 Russian budget or reimbursement from it;
• receipts from the counterparty for compensation utility payments and these payments themselves in rental and other similar relationships;
• payment for transportation of goods with receipt of equal compensation from the counterparty.

In particular, when reflecting VAT in a collapsed manner in the cash flow statement, indicate the difference between the tax amounts received from partners as part of revenues (as well as from the budget) and the tax amounts transferred to counterparties as part of payments (as well as to the budget).

Thus, VAT amounts can be reflected in the cash flow statement along the 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.

To fill out the report, take data on debit and credit turnover for accounts , , , ,.

Cash flows from current operations in Form 4

Cash flows from investment operations in Form 4

Cash flows from financial transactions in Form 4

On line 4310 reflect the final receipts from financial transactions. They can be obtained by adding the indicators of lines 4311-4319. On line 4311, indicate the amount of loans and borrowings received from banks and other organizations, excluding interest. Line by line and reflect the contributions of the company's owners made in the reporting year. By

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 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(summarizing data);
• Form No. 3 – contains financial changes in capital;
• Form No. 4 – main report, including loss and profit.

Download the current form at this year Can

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 past 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 cash flow statement, Form-4, is filled out regarding the organization’s cash flows for current, investment and financial operations. The compilation algorithm is identical to the balance sheet - the balance at the beginning of the period is adjusted by the amounts of receipts/disposals, resulting in the balance at the end of the period. Let's look at the basic rules for creating a cash flow statement - you will find the current form and an example of filling it out below.

Who is required to prepare a cash flow statement form in 2017

The need to submit a cash flow report (you can download the Word form here below in the article) is regulated by Order of the Ministry of Finance of the Russian Federation No. 11-n dated 02.02.2011, which approved PBU 23/2011. The document is formed in 2017 based on the results of activities for 2016 and is submitted to the control authorities (Rosstat, Federal Tax Service) as part of the mandatory financial statements.

Form 4 of the 2017 cash flow statement itself was put into effect by Order No. 66n dated 07/02/10 and is compiled by all commercial enterprises, with the exception of small companies, credit and non-profit institutions. Information is displayed in national currency for the previous and reporting year; data in foreign currency must be recalculated at the time of payment.

The procedure for generating a cash flow statement

Entering data begins with filling out the header of the document. It is recommended to encode strings based on the Appendix to Order No. 66n when presenting a report to external users. For internal users, line codes may not be used. Negative exponents and subtraction amounts are written in parentheses.

F. 4 of the cash flow statement consists of 3 blocks:

1. For current transactions– receipts/payments for core activities are displayed here, including revenue from sales, payments to suppliers, employees wages, banks for debt interest, etc.
2. For investment transactions– intended to contribute proceeds from the sale of non-current assets (land, buildings, intangible assets, equipment and other objects), financial investments in investment activities. Purchase payments are also displayed here. valuable papers, loans, shares from participation in organizations, investments in scientific projects/developments, contract agreements, etc.
3. For financial transactions– used to enter information on received credits/loans, deposits of participants; income from the issue of bonds and securities. Additionally, related payments are displayed for the costs of repurchasing shares, paying dividends to participants, repaying loan obligations, repurchasing bills, etc.

How is a cash flow statement prepared? As a basis, you can take account turnovers 50, 51, 52, 55, 57, 60, 66, 67, 70, 58, 76, and others as necessary. You should first classify each of the cash flows, then enter the amounts for receipts and payments, and at the end calculate the balances. If individual values ​​cannot be assigned to the desired stream, it is recommended that such data be included in the current operations section.

Cash flow statement - sample filling

To correctly draw up a DDS report, you need to familiarize yourself with the rules for entering information along the lines of the form. Data is taken from analytical accounts. The main types of receipts and payments are given below:

• 4110 – total information on current receipts is entered.
• 4111-4119 – data on the sale of goods/services, rental income, commission activities, sale of financial investments, etc. are deciphered.
• 4120 – final information on current payments is entered.
• 4121-4129 – data on the purchase of goods and materials, payment of wages, credit interest, transfer of profit tax to the budget, etc. is deciphered.
• 4100 – the balance of current flows is calculated.
• 4210 – final information on investment income is entered.
• 4211-4219 – data on the sale of non-current assets, shares/shares of other companies, repaid loans, interest on debt financial is deciphered. investments, deposits, etc.
• 4220 – final information on investment payments is entered.
• 4221-4229 – decrypts data on payments for equipment upgrades, scientific developments, acquisition of shares/shares, assignment of claims, debt securities, loans, interest on loan obligations, etc.
• 4200 – the balance of investment flows is calculated.
• 4310 – final information on financial receipts is entered.
• 4311-4319 – data on obtaining credits/loans, issuing shares/bonds, increasing deposits is deciphered.
• 4320 – final information on financial payments is entered.
• 4321-4329 – data on payments for the issue of shares, redemption of shares, issuance of dividends, repayment of loan obligations, repayment of bills, etc. is deciphered.
• 4300 – the balance of financial flows is calculated.
• 4400 – determined by summing the indicators on pages 4100, 4200, 4300.
• 4450 – opening balances are displayed.
• 4500 – ending balances are displayed.
• 4490 – the final value for exchange rate differences is calculated when converting liabilities into Russian currency.

The fourth financial statement is the cash flow statement, which shows the change in such an indicator balance sheet, like cash. Form 4 supplements the balance sheet and provides details on cash flows in the reporting year.

The form of the cash flow statement, relevant in 2016, was approved by Order of the Ministry of Finance of Russia 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. The form presented in the appendix to this order should be used when filling out the report for 2015.

Cash flow statement form 4 2016 – .

Who submits the report, where and when?

Who is renting?

Everyone must fill out Form 4 legal entities except as listed below:

• small businesses;
• microenterprises;
• Insurance companies;
• budgetary institutions;
• credit organizations.

For all other organizations, the report is a mandatory component of the financial statements.

Where and when to take it?

The cash flow report form is filled out in two copies, each copy is signed by the head of the organization and submitted to the Federal Tax Service and Rosstat. The report should be submitted to the Federal Tax Service to the department in which the organization is registered. The document at the place of registration should also be submitted to Rosstat.

Small businesses can fill out.

Filling rules in 2016

• Form 4 is filled out for 2 consecutive years - the reporting year and the previous one;
• data are provided at the end of the year;
• amounts are rounded to the nearest thousand or million rubles;
• amounts are reflected excluding value added tax and excise taxes;
• Amounts with a minus sign (expenses, payments) are written in parentheses;
• The data to be filled in is taken from cash accounts.

As an example, the procedure for filling out the report for 2015 is discussed below. A completed sample of Form 4 can be downloaded at the bottom of the article.

Sample form for 2015

The cash flow statement provides details of line 250 of the balance sheet. Data is taken from cash accounts (account 50), non-cash accounts (account 51), foreign currency(account 52), special bank accounts (account 55), transfers in transit (account 57). The debit of these accounts reflects the receipt of funds, the credit – their decrease.

All funds are distributed into three streams:

• current;
• investment;
• financial.

If it is not possible to unambiguously classify an operation as one of the three types of flow, then it should be entered in line 4119 (for receipts) or 4219 (for payments).

Each stream consists of two subsections, the first shows the total amount of receipts in this area, then the details of the amount are given; the second shows the total amount of payments and gives its breakdown.

Cash flows from current operations

Receipts and payments associated with the ordinary course of business of the enterprise.

Such income may include income received from:

• sales of products, goods, provision of services, performance of work;
• rental of property;
• resale of financial investments and others.

Payments for current operations include expenses in connection with:

• payment of bills to suppliers;
• remuneration of employees;
• payment of credit interest;
• payment of taxes and other payments.

Line 4110 indicates the total amount of receipts for 2015 and 2014, line 4120 indicates the total amount of payments. In line 4100, the difference between these indicators is calculated (the balance of cash flows from current operations is displayed.

A sample of filling out this section can be seen in the screenshot above.

Cash flows from investment operations

Receipts and payments in connection with the movement of fixed assets and intangible assets, credits, loans are reflected.

Cash receipts are possible in connection with the following transactions:

• sale of fixed assets and intangible assets;
• sale of shares and interests in the authorized capital of other organizations;
• loan repayment;
• dividends from participation in the capital of other organizations and others.

Payments that can be attributed to this direction of cash flows can be caused by the following transactions:

• modernization, reconstruction, creation, acquisition of fixed assets and intangible assets;
• participation in the capital of other organizations (purchase of shares, shares in the management company);
• provision of loans, acquisition of debt securities;
• payment of interest on debts and other payments.

Line 4210 indicates the total amount of cash receipts for these transactions, line 4220 indicates the total amount of payments. In line 4200 - the balance is considered (line 4220 is subtracted from line 4210).

A sample of filling out this section can be seen in the screenshot above.

Cash flows from financial transactions

Income from financial transactions includes income from the following transactions:

• obtaining loans;
• contributions from company participants in the form of cash;
• income from shares, increase in capital;
• income from the issue of new bonds, bills and other income.

The report contains data that directly follows from the entries in the accounting accounts. We will show the procedure for filling out a movement report using an example.

EXAMPLE. REFLECTION OF CASH FLOW

For account 50 “Cashier” – 3000 rubles;

For account 51 “Current account” – 60,000 rubles.

On line 4450 “Balance of cash and cash equivalents at the beginning of the reporting period,” the company reflected the amount: 3,000 rubles. + 60,000 rub. = 63,000 rub.

The total amount of revenue from the sale of products received at the cash desk and into the Passiv account during the year amounted to 1,770,000 rubles. (including VAT – 270,000 rubles). Passiv also received advance payments from buyers in the amount of RUB 472,000. (including VAT – 72,000 rubles).

These transactions were reflected by the following entries:

Debit 50 (51)   Credit 62
- 1,770,000 rub. – revenue received;

Debit 50 (51)   Credit 62 subaccount “Settlements on advances received”
- 472,000 rub. – advances have been received from buyers.

Line 4111 “from the sale of products, goods, works and services” shows receipts excluding VAT:

RUB 1,770,000 – 270,000 rub. + 472,000 rub. – 72,000 rub. = 1,900,000 rub.

In the reporting year, Passive received free government assistance - funds for the purchase of raw materials in the amount of 70,000 rubles.

The company used them in its current activities. The money received was capitalized with the entry:

Debit 51   Credit 86
- 70,000 rub. - budget funds have arrived.

When recording the raw materials purchased using these funds, the accountant made the following entry:

Debit 86   Credit 98
- 70,000 rub. – deferred income is recognized that is not included in the calculation of net assets (and therefore increases equity capital).

Since government assistance increases the equity capital of Passive, it must be shown as part of financial transactions - line 4119 “other income”.

The Passiv employee returned to the cash register the unused balance of accountable money issued to him for the purchase of materials in the amount of 10,000 rubles.

In addition, suppliers received penalties (penalties) for violating the terms of business contracts for the sale of products in the amount of 210,000 rubles. (without VAT).

The Passiv accountant made notes:

Debit 50   Credit 71
- 10,000 rub. – the balance of accountable funds is returned;

Debit 51   Credit 76
- 210,000 rub. - penalties were received.

Received funds in the amount of 220,000 rubles. (10,000 + 210,000) relate to current operations and are reflected in line 4119 “other receipts”.

During the reporting year, Passive transferred 944,000 rubles to suppliers of raw materials. (including VAT – 144,000 rubles). The following entry was made in accounting:

Debit 60   Credit 51
- 944,000 rub. – money was transferred to suppliers.

This money is reflected in line 4121 “suppliers (contractors) for raw materials, supplies, work, services” in the amount of 800,000 rubles. (minus VAT).

During the year, 150,000 rubles were issued from the company’s cash desk to pay employees. Let's combine these postings into one:

Debit 70   Credit 50
- 150,000 rub. - salaries were paid to employees.

This amount is shown in line 4122 “in connection with remuneration of employees.”

The total amount of tax payments transferred to the budget in the reporting year was 360,000 rubles, of which income tax – 130,000 rubles, VAT – 200,000 rubles, other taxes – 30,000 rubles. The transfer of money was reflected by the posting:

Debit 68   Credit 51
- 360,000 rub. – taxes are transferred to the budget.

The accountant distributed this amount as follows: in line 4124 - 130,000 rubles, in line 4129 - 30,000 rubles.

VAT is a special matter. This indirect tax, and the cash flows related to it must be shown collapsed. The accountant will determine the resulting VAT flow in total for all operations of the company - current, investment and financial, but they show it as part of the flow from current operations.

During the year, Passiv employees were issued material aid and other payments not related to wages, totaling RUB 210,000. The accountant made the following entry:

Debit 73   Credit 50
- 210,000 rub. - money was issued from the cash register.

These payments relate to current activities and are shown in line 4129 “other payments”.

In the reporting year, Passive sold a machine and an unfinished building. Income from their sales amounted to 1,180,000 rubles. (including VAT – 180,000 rubles). Shares of another organization were also sold in the amount of 40,000 rubles. These transactions are reflected by posting:

Debit 51   Credit 60 (76)
- 1,220,000 rub. (1,180,000 + 40,000) – money received from buyers.

Funds received are reflected in lines 4211 (minus the amount of VAT) and 4222.

In the reporting year, a long-term loan in the amount of 80,000 rubles was returned to Passiv. When the money arrived, the following entries were made:

Debit 51   Credit 58
- 80,000 rub. – the loan provided is returned.

The repayment of the loan provided is reflected in line 4213.

The company spent 885,000 rubles on the purchase of fixed assets. (including VAT – 135,000 rubles). Passive issued long-term loans to other organizations in the amount of 60,000 rubles. The accountant made the following entries:

Debit 60   Credit 51
- 885,000 rub. – money was transferred to suppliers of fixed assets;

Debit 58   Credit 51
- 60,000 rub. - an interest-bearing loan was issued.

These amounts are shown respectively in lines 4221 “in connection with the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets” (minus the amount of VAT) and 4223 “in connection with the acquisition of debt securities (rights to claim funds against other persons) , providing loans to other persons.”

Line 4200 “Balance of cash flows from investment operations” shows the total of the company’s investment activities. It is defined as the difference between money received and money spent (excluding VAT). This difference (the balance of cash flows from investment operations) was:

1,000,000 rub. + 40,000 rub. + 80,000 rub. – 750,000 rub. – 60,000 rub. = 310,000 rub.

There was no VAT movement in connection with financial transactions. The resulting cash flow for this tax in connection with current and investment operations was:

270,000 rub. + 72,000 rub. – 144,000 rub. – 200,000 rub. + 180,000 rub. – 135,000 rub. = 43,000 rub.

The Liability accountant showed this amount on line 4119. Now he can summarize the current operations.

In the reporting year, Passive received a short-term loan in the amount of 12,000 rubles from another organization. The accountant made the following entry:

Debit 51   Credit 66
- 12,000 rub. - a loan has been received.

The loan amount is reflected in line 4311 “receipt of loans and borrowings”.

Other income amounted to 70,000 rubles. This is line 4319.

At the same time, the company repaid the loan taken from the bank in the amount of 320,000 rubles. The refund was reflected by the posting:

Debit 66   Credit 51
- 320,000 rub. – the loan was returned.

It is listed on line 4323.

Line 4300 “Balance of cash flows from financial transactions” shows the corresponding total. He compiled:

12,000 rub. + 70,000 rub. – 320,000 rub. = – 238,000 rub.

The difference between all cash receipts and expenses of the company was:

843,000 rub. + 310,000 rub. – 238,000 rub. = 915,000 rub.

This amount is reflected in line 4400 “Balance of cash flows for the reporting period.”

Line 4500 “Balance of cash and cash equivalents at the end of the reporting period” indicates the amount of money of the company as of December 31 of the reporting year. She compiled:

63,000 rub. + 915,000 rub. = 978,000 rub.

In accounting, transactions are reflected in rubles, but in the report, cash flows must be shown in thousands of rubles.

The cash flow statement will be completed like this.

If a firm cannot clearly classify cash flows as current, investing, or financial activities, they can be classified as cash flows from current operations (clause 12 of PBU 23/2011).