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Investuvannya - Peresada A.A.

3.5.2. Balance

Balance, on the way to see the sound about the profits and the small business, the image of the financial mill of the company, not for the time period (month, quarter, rick), but for the singing moment, for example 31 babies 1999 p. I ’ll show the balance , how much ст financial станов establishment (platospromozhnіst і lіkvіdnіst) pіdpriєmshva, scho realizuє project at a particular time.

The balance is stored in two parts: asset (left) and passive (right-handed), the total value of which is to be expected to be guilty of mutual protection.

ACTIVE

UAH

PASS

UAH

Groshovi koshti

200,000

Creditor’s bargaining (bargain goiter’s employment in front of the post-overs of the material, complete)

38,000

Debtorska bargaining (borgov goiter'yazannya klіntiv)

100,000

Overbilling on bills: taxes, fees and so on.

102,000

Stock up

60,000

Korotkostrokova Pozichka (up to 12 months)

250,000

Sum of current assets

360,000

Sumy of flowing passives (short-stringed goiters'yazannya)

390,000

Fixed assets:

Dovgostrokov pozichki (ponad one rock)

300,000

Earth

100,000

budіvlі that equipment

250,000

(minus depreciation)

- 30,000

possession

500,000

(minus depreciation)

- 200,000

Vartal of basic funds

620,000

Vlasny capital (joint stock capital)

250,000

Inshi active (non-material)

30,000

The priest of vlasny capital

70,000

Sumarny capital

320,000

SUMA ACTIVIV

1 010 000

SUMA PASIVIV

1 010 000

An asset is a transference of power. Having grazed the show, to whom and skіlki pіdpriєemstvo winne. In addition, it seems, for the sake of meaning, especially those who are willing to pay money, to win creditors, or even to the creditors. The form of the balance sheet is also subject to the GAAP rules.

Let’s look at the development of balance on a simple application.

Private p_dpriemmets ор p_dpriemstvo on virobnitsvu virobіv with plastic with statutory fund of 200 thousand. UAH., purchase and sale of materials, sales and sales of products for the market. At the application, you can speed up the time, so that I’m able to check out the structure of the balance sheet all the way to the wake-up time.

1st quarter 1999 rock.

Register of enterprises and contributions to the statutory fund.

ACTIVE

UAH

PASS

UAH

Groshovi koshti

200,000

Aktsionerniy capital

200,000

Suma Assets

200,000

Suma Pasiviv

200,000

3 april 1999 rock.

Pridprimstvo will wipe the banknote pose 100 000 UAH.

ACTIVE

UAH

PASS

UAH

Groshovi koshti

300,000

Bankivska posichka

100,000

Aktsionerniy capital

200,000

Suma Assets

300,000

Suma Pasiviv

300,000

10 april 1999 rock.

Pribbannya technological possession of the ability 150,000 UAH. that sirovini for securing the virobiotic process for the sum of 100 000 UAH.

ACTIVE

UAH

PASS

UAH

Groshovi koshti

50,000

Bankivska posichka

100,000

Material reserves

100,000

Aktsionerniy capital

200,000

Cool

150,000

Suma Assets

300,000

Suma Pasiviv

300,000

April 30, 1999 rock.

Pridprimstvo virobilo that sold products in the amount of 150 000 UAH. At tsomu bulo part of the harvested syrovini for 50 yew was cultivated. UAH that paid zagalі (postіynі) vitrati at the sum 30 000 UAH. The result was a margin of profitability having become 70 000 UAH., With 28 000 UAH. Pіdprimstvo is guilty of vplatiti to the state budget at the view of the surcharge for a surcharge (40%). Clean lodge p_slya pay the deed surcharge 42 000 UAH.

ACTIVE

UAH

PASS

UAH

Groshovi koshti

170,000

Billing by billing

28,000

Material reserves

50,000

Bankivska posichka

100,000

Cool

150,000

Aktsionerniy capital

200,000

Side

42,000

Suma Assets

370,000

Suma Pasiviv

370,000

The lower balance is forgiven for the balance of business, financial analysis, and for the simplest ways to add front bills about the financial stand.

BALANCE OF PIDPRISEMS "A"

ACTIVE

yew. UAH

PASS

yew. UAH

Oboshov koshti (streaming activity)

500

Korotkostrokovі goiter'yazannya (pose)

200

The main areas of concern (fixed assets)

600

Dovgostrokovі goiter'yazannya (pose)

500

Інші (unmaterial) assets

one hundred

Vlasny capital (joint stock capital)

500

Suma Assets

1200

Suma Pasiviv

1200

Povna vartіst Maya company "A" become 1200 yew. UAH Yakshchos z tsiє Sumi virahuvati a sum of short-line and pre-gostry goiter'yazan (700 thousand. UAH.), Then get lost 500 thousand. UAH - government capital. As a whole, this means that food and drink could have been made, a fragment of the capital was a sum of invested equity capital (capital, a certain amount of profit and profit) and voluntary profit. It’s a pity, don’t wait for the opportunity — it’s possible for you to get involved in such butts.

In order to appreciate the real liquidity of the business, you need to know the structure of your assets, their real risk and those, you can translate more than a few, and there are a few of them. As a rule, before assets, it’s possible to have low liquidity, to lay down non-material assets. Zagal financial institution of the enterprise "A" can be called irrepressible. It’s good to have some good money to buy a little penny for a rakhunka (oboshovih koshtіv), enough to pay for a short-string sign, the term can be redeemed at some point.

BALANCE OF PIDPRIVENESS "B"

ACTIVE

yew. UAH

PASS

yew. UAH

Oboshov koshti (streaming activity)

fifty

Korotkostrokovі goiter'yazannya (pose)

150

The main areas of concern (fixed assets)

250

Dovgostrokovі goiter'yazannya (pose)

150

Інші (unmaterial) assets

400

Vlasny capital (joint stock capital)

400

Suma Assets

700

Suma Pasiviv

700

The company "B" is a number of weak people. In the first place, the werewolf capital of the company wasn’t in a position to cover the short-term line; bargaining is yak, to its own extent, the arc is great. Alya gershe those who have 57% (400 thousand UAH) in the structure of assets of the enterprise to become non-material assets. In fact, the company guilty buti has been stunned by the bankrupt, and she is no longer in a position to unite her moonshine. It is possible that the situation of the hour and hour, the closest hour will be lived in, so as to allow the situation to be corrected. In Denmark, the moment at one o'clock the financial mill of the business enterprise “B” is the butt of the situation, as it is necessary to uniquely, live in, and to promote the effectiveness of business at the early stages.

BALANCE OF FIRM "V"

ACTIVE

yew. UAH

PASS

yew. UAH

Oboshov koshti (streaming activity)

1000

Korotkostrokovі goiter'yazannya (pose)

400

The main areas of concern (fixed assets)

2000

Dovgostrokovі goiter'yazannya (pose)

1000

Інші (unmaterial) assets

500

Vlasny capital (joint stock capital)

2100

Suma Assets

3500

Suma Pasiviv

3500

The company "B" is interrupted by the official form. You can easily accept a short-string posture, but such a vimoga will hang. The sum of the balance sheet (3500 thousand UAH) is overwhelmingly covered by the amount of short-term and pre-term bargaining (1400 thousand UAH), and the sum of the lofty capital of the company becomes 2100 thousand. UAH On the business side of the “B” business, the short-string sign of the door for the sum of the pre-term stakes, for the “B” business side, the sum of the pre-contracted goiters is better than I can get the short-term stitches.

І Three butt є at least forgiven, and in a real situation, the need for a serious and detailed analysis. Two financial documents - Sound about profits and flaws and Balance - You can easily show performance indicators, often you often need to practice: business, pay and business.