Cash flow statement (ODDS) is a tabular form of financial statements containing data on the flow of funds in the context of items of their receipts in the organization and payments. This report is one of the 4 key forms of financial statements (the other three are: Balance Sheet, Income Statement and Statement of Changes in Equity).

In world practice, there are two approaches to preparing a cash flow statement: the direct method and the indirect method. The Russian report is compiled using the direct method, in which the items through which cash flows occurred are clearly indicated. With the indirect method, cash flow data are obtained not directly, but by adjusting earnings for changes in non-cash items.

Structure of the Cash Flow Statement

The report consists of three sections:

cash flows from current operations (operations within the main activities of the organization);
cash flows from investment operations (operations related to investments in, issuance of loans, etc.);
cash flows from financial transactions (operations to attract financing, both borrowed funds and investments of owners).

Cash Flow Statement Form

Currently, the accounting reporting forms approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of accounting reporting of organizations” are in effect. You can download the Cash Flow Statement.

What is ODDS used for?

The cash flow statement is a valuable source of information for analyzing actual cash flows. Unlike “accounting” indicators, such as revenue or profit, which are highly dependent on accounting rules, cash flow allows investors to more accurately determine how a company spends money and what kind of return can be expected from investing in it.

Unlike the Balance Sheet and the Profit and Loss Statement, the Cash Flow Statement is not prepared by all organizations leading. Small business organizations may not draw up this report if they consider that it does not contain indicators important for assessing their activities. In addition, ODDS refers to annual forms of financial statements, i.e. forms that the law requires to be prepared only at the end of the year (although organizations can, at their discretion, prepare a report within the year - monthly or quarterly).

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Cash flow statement: details for the accountant

Federal standard “Cash Flow Statement” since 2019
In the cash flow statement. According to clause 12 of Standard No. 78n, a cash flow statement is prepared... the following structure for presenting cash flow statement indicators is established. Section Indicator 1 “Receipts” ... from current operations presented in the statement of cash flows, and net operating result, ... statement of cash flows. Thus, fundamentally new rules for drawing up and filling out a cash flow statement...
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”
Accounting for public sector organizations “Cash Flow Statement” (hereinafter referred to as Standard No. 278n).
... accounting for public sector organizations “Cash Flow Statement” (hereinafter referred to as Standard No. 278n).
... establishes the methodological basis for preparing a cash flow statement. The statement of cash flows characterizes the change in cash balances... from current operations presented in the statement of cash flows, with the net operating result,...
Public disclosure of reporting indicators
96,000). Cash flow statement Another report affected by the changes is the cash flow statement (form... results of operations (form 0503721, 0503121); cash flow statement (form 0503723, 0503123); information about. ..
Audit of annual financial statements of organizations for 2018
Funds, statement of changes in equity, statement of cash flows. Moreover, according to...
Reflection of accounts receivable in reporting accounting forms
... "(clause 72.1 of Instruction No. 33n). Statement of cash flows of the institution (form 0503723) Report (form... of financial and economic activities (form 0503737); statement of cash flows of the institution (form 0503723); information on...
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). Point 12...
Review of important changes in budget accounting since 2019
... ; dated May 30, 2018 No. 122n): “Cash Flow Statement”; “Accounting policies, estimated values and... d. An exception is the provisions of the “Statement of Cash Flows” standard for reflecting information on derivatives... results of an institution’s activities (f. 0503721); statement of cash flows of the institution (f. 0503723); information about... financial results of activities (f. 0503121); cash flow statement (f. 0503123); budget report...
Current issues in filling out accounting reporting forms
0503738) it will be reflected as follows: Statement of cash flows of the institution (f. 0503723) 3. Change...

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):
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?

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 consolidated 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
Money received 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”
line 1250 “Cash and cash equivalents”	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”

In 2011, by Order of the Ministry of Finance dated 02/02/2011. No. 11n approved the accounting regulations “Cash Flow Statement” (PBU 23/2011). Its introduction was due to an attempt to bring Russian accounting standards closer to international reporting standards (IFRS).

PBU 23/2011 came into force starting with reporting for 2011, adding (like any innovation in the field of accounting) additional difficulties to the work of the accounting department.

The new PBU establishes the rules for drawing up a movement report (Form 4 of financial statements) by commercial organizations, with the exception of credit institutions.

In accordance with the new PBU, the cash flow statement reflects not only data on cash. Starting from 2011, the Report should reflect information on cash equivalents (highly liquid financial investments).

Note: According to clause 5 of PBU 23/2011, highly liquid financial investments are investments that can be easily converted into a predetermined amount of cash and that are subject to minor risk changes in value (hereinafter referred to as cash equivalents) .

Changes regarding indicators characterizing cash have been made not only in the form of the cash flow statement. In the balance sheet, the line previously called “Cash”, starting with the reporting for 2011, began to be called “Cash and cash equivalents»

Balance sheet indicators do not contain information about the structure of cash inflows and outflows, which entails the problem of assessing the actual financial position of the organization. The cash flow statement is a transcript of line 1250 “Cash and cash equivalents” of the balance sheet.

Cash equivalents include, for example, demand deposits of an organization in

The organization's cash flow statement reflects:

Payments and receipts of cash, as well as cash equivalents (hereinafter referred to as the organization's cash flows).

Balances of cash and cash equivalents at the beginning and end of the reporting period.

Cash flows of the organization are not:

payments related to investing them in cash equivalents (for example, amounts sent from accounts to deposit accounts);

proceeds from the repayment of cash equivalents excluding accrued interest (return of money from the deposit to the current account);

foreign exchange transactions, excluding the difference between the Central Bank rate and the bank exchange rate;

exchange of some cash equivalents for other cash equivalents (excluding losses or from a transaction);

other similar payments and receipts that change the composition of cash or cash equivalents, but do not change their total amount, including the receipt of cash from a bank account, the transfer of funds from one account of an organization to another account of the same organization.

In the cash flow statement, as before, cash flows are reflected separately:

from current operations.

from investment operations.

from financial transactions.

At the same time, payments and receipts from one transaction may relate to different types of cash flows.

For example:

payment of interest relates to current operations;

repayment of principal is a financial transaction.

When repaying the loan, both of these parts can be paid in one amount. In this case, the organization divides the single amount into appropriate parts and reflects them separately in the cash flow statement.

Note: In accordance with clause 12 of PBU 23/2011, cash flows of the organization that cannot be definitely classified, classified as cash flows from current operations .

Guided by accounting regulations, in our article we will fill out a cash flow statement for Romashka LLC with comments and explanations.

Note: Cash flow statement is allowed don't imagine small businesses and non-profit organizations (clause 85 of the Regulations on accounting and reporting in the Russian Federation, Order of the Ministry of Finance dated July 29, 1998 No. 34n).

1. The procedure for reflecting the organization's cash flows.

According to the rules, PBU 23/2011, information on cash flows must be reflected in such a way that the user of the statements can get an idea of the real financial position and solvency of the company.

Note:In accordance with clause 15 of PBU 23/2011, each essential the type of cash and (or) cash equivalents received by the organization is reflected in the cash flow statement separately from payments to the organization.

In accordance with clause 16 of PBU 23/2011, cash flows are reflected in the report collapsed, when 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.

For example:

Receipts and outflows of funds from a commission agent or agent in connection with the provision of commission or agency services (with the exception of fees for the services themselves).

Indirect taxes (VAT, excise taxes) as part of receipts from buyers and payments to suppliers and contractors and payments to the budget system of the Russian Federation or reimbursement from it;

Receipts from the counterparty for reimbursement of utility bills and the implementation of these payments in rental and other similar relationships (re-invoicing of “utilities”).

Payment for transport services upon receipt of compensation from the counterparty in the same amount (rebilling of transport costs).

Paragraph 16 of the new PBU calls on organizations to show “collapsed” VAT amounts. This means that we must subtract the amount of “incoming” VAT from the amounts of payments received, and subtract the “outgoing” VAT from the amounts paid; the VAT paid to the budget is also not shown in the report.

The amounts of “outgoing” VAT are added to the VAT paid to the budget, the “incoming” VAT is subtracted from the received amount and the balance of VAT calculations is reflected in other receipts, if it is positive, and other payments, if it is negative.

Such a filling procedure can cause a lot of difficulties for an accountant if the organization has a busy cash flow, different VAT rates, export transactions and transactions not subject to VAT. When filling out a report, he will no longer be able to rely on the analysis of accounts 50, 51, 52, because It is necessary to “pull” VAT out of all turnover.

It can take weeks to complete a cash flow statement for a large company. Therefore, we recommend not to forget about the provisions of the organization’s accounting policy, which can reflect the method of calculating indicators included in the cash flow statement, guided by PBU 21/2008 “Accounting Policy of the Organization.”

In accordance with paragraph 6 of PBU 21/2008, an accounting organization must ensure rational accounting, based on business conditions and the size of the organization (rationality requirement).

The indicators of the organization's cash flow statement are reflected in rubles RF.

The amount of cash flows is recalculated into rubles at the official exchange rate of this foreign currency to the ruble, established by the Central Bank of the Russian Federation on the date of payment or receipt

Note: The difference arising from recalculation cash flows of the organization and cash balances and cash equivalents in foreign currencies at rates for different dates, reflected in the cash flow statement separately from the current, investment and financial cash flows of the organization as the impact of changes in the foreign currency exchange rate against the ruble.

2. Cash flow statement indicators for the previous period.

The figures in the report for the previous year are transferred from the statement of cash flows for 2010, with adjustments for the purpose of comparability of data.

In accordance with clause 10 of PBU 4/99 “Accounting statements of an organization”, if the data for the period preceding the reporting period, incomparable with data for the reporting period, then the first of these data are subject to adjustment based on the rules established by regulatory acts on accounting. Each significant adjustment must be disclosed in the explanations to the balance sheet and profit and loss account together with an indication of the reasons causing this adjustment .

Those. cash flow statement data for 2010 needs to be adjusted:

reflect cash equivalents;

“pull out” the amounts of indirect taxes and show the balance of mutual settlements for them;

“collapse” turnovers that are not cash flows of the organization;

Make other changes that affect the comparability of indicators.

If adjusting last year's indicators is difficult, it is necessary to calculate the indicators based on accounting data for 2010 (which means, in fact, drawing up a new cash flow statement for 2010).

Note: When filling out the report, please remember that deductible or negative indicators are shown in the report in parentheses(Order of the Ministry of Finance dated July 2, 2010 No. 66n “On the forms of financial statements of the organization”).

3. Filling out the “Cash flows from current operations” section.

The section “cash flows from current operations” contains indicators characterizing the receipts and outflows of funds associated with the main activities of the organization (receipts from customers and payments to suppliers).

Also reflected in this section:

1. Income:

rent, license payments, royalties, commissions and other similar payments;

from interest on receivables from buyers (customers);

from resale of financial investments;

others (including positive final balance for VAT).

2. Payments:

on employee remuneration;

income tax;

interest on debt obligations (except for interest taken into account in the value of investment assets);

others (including negative final balance for VAT).

3. Balance of cash flows from current operations (receipts from current operations minus payments for current operations).

Note:In accordance with clause 12 of PBU 23/2011, the organization’s cash flows, which can not be clearly classified according topoints 8- 11 Provisions classified as cash flows from current operations.

INCOME FROM CURRENT OPERATIONS

Receipts – total(line 4110 ) – indicates the total amount of revenue from current operations (calculated as the sum of the lines 4111 -4119 ).

Including:

from the sale of products, goods, works and services(line 4111 ) – indicates the amount of cash and equivalents received to current accounts and to the organization’s cash desk (as well as to accounts for cash equivalents) for goods, works, services sold (including commissions and agency fees).

50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;

received by agents, commission agents, intermediaries due for transfer to principals, principals, clients of intermediaries;

lease payments, license fees, royalties, commissions and other similar payments(line 4112 ) – indicates the amount of cash and equivalents received on account of royalties, commissions and other similar payments.

These receipts are also reflected in 50, 51, 52, 58, 76, minus the amounts:

indirect taxes (we deduct VAT amounts, except for VAT on refunds and amounts due to principals and principals);
received as compensation for utility and other expenses incurred.

Note: If, when deducting the above amounts from the amount of receipts, negative result, then this amount should be reflected on the lines 4121 « to suppliers (contractors) for raw materials, materials, works, services” and/or 4129 "other payments".

from resale of financial investments(line 4113 ) – indicates the amount of received cash and equivalents for financial investments acquired for the purpose of resale in the short term (usually within three months).

Note: In accordance with clause 17 of PBU 23/2011, cash flows are reflected in the cash flow statement collapsed in cases where they are characterized by fast turnover, large amounts and short return periods.

Thus, receipts from financial investments are shown only in the amount of economic benefits received by the organization (the total amount of receipts minus the amounts spent on the acquisition of realized financial investments).

(lines 4114 - 4118 ) – the names of additional lines and the amounts of receipts corresponding to these names are indicated.

In additional lines, the accountant can reflect, taking into account the level of materiality, income from current activities that are not taken into account in the amounts of income on other lines.

Such receipts may be those receipts that cannot be unambiguously classified.

4111 .

other supply(line 4119 ) – indicates the amount of other income from the current activities of organizations. Such receipts could be:

the amount of benefit from the sale/purchase of currency;
positive balance of VAT payments;
compensation amounts;
interest due on receivables from buyers (customers);
proceeds from the sale of other property (except for the sale of fixed assets);

The amounts of these receipts are reflected according to the same principles as the amounts of receipts from sales in the line 4111 .

Amounts of indirect taxes received by an organization from the budget (for example, VAT refunds) are reflected in this line “collapsed”.

PAYMENTS FOR CURRENT OPERATIONS

Payments – total(line 4120 ) – indicates the amount of payments for current transactions (calculated as the sum of the lines 4121 -4129 ). Indicators by line 4120 and by lines 4121-4129

Including:

to suppliers (contractors) for raw materials, materials, works, services(line 4121 ) – indicates the amount of payments to suppliers and contractors for received goods and materials, works and services related to the current activities of the organization.

50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
58 “Financial investments” (in terms of accounting for cash equivalents related to financial investments);
76 “Settlements with various debtors and creditors” (in terms of accounting for other cash equivalents);

and are reflected in the statement of cash flows less the following amounts:

in connection with the remuneration of employees(line 4122 ) – indicates the amount of payments related to the remuneration of employees of the organization (including payments for employees of organizations in favor of third parties).

These payments are reflected in the accounting registers on the credit of the following accounts:

50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
58 “Financial investments” (in terms of accounting for cash equivalents related to financial investments);
76 “Settlements with various debtors and creditors” (in terms of accounting for other cash equivalents);

interest on debt obligations(line 4123 ) – indicates the amount of payments related to the payment of interest on debt obligations, with the exception of interest included in the cost of the investment asset.

income tax(line 4124 ) – indicates the amount of payments associated with the payment of the organization, including tax, with the exception of corporate income tax directly related to the investment or financial operations of the organization.

(lines 4125-4128 ) – the names of additional lines and the payment amounts corresponding to these names are indicated.

In additional lines, the accountant can reflect, taking into account the level of materiality, payments for current activities that are not taken into account in the amounts of payments on other lines.

Such payments may be payments that cannot be clearly classified.

The amounts of these payments are reflected on the same principles as the amounts of payments to suppliers and contractors for received goods and materials, works and services related to the current activities of the organization in the line 4121 .

other payments (line 4129 ) – indicates the amount of other payments related to the current activities of organizations. Such payments may be:

the amount of loss from the sale/purchase of currency;
the amount of loss received during the exchange of cash equivalents;
negative balance of payments (debt to the budget) for VAT;
penalties, fines and sanctions paid by the organization under agreements with counterparties.

The amounts of other payments are reflected on the same principles as the amounts of payments to suppliers and contractors for received inventory, work and services related to the current activities of the organization in the line 4121 .

Amounts of indirect taxes paid by an organization to the budget (for example, VAT) are reflected in this line “collapsed”.

Balance of cash flows from current operations(line 4100 ) – indicates the amount of the difference between receipts from current operations and payments for current operations.

Line 4100 = string 4110 - line 4120.

1. Filling out the “Cash flows from investment operations” section.

In this section, organizations reflect cash flows associated with investment activities - the acquisition, creation or disposal of non-current assets.

In accordance with paragraph 10 of PBU 23/2011, information on cash flows from investment operations shows users of the organization’s financial statements the level of the organization’s expenses incurred to acquire or create non-current assets that provide cash receipts in the future.

Examples of cash flows from investment transactions:

payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets, including costs of research, development and technological work;
payment of interest on debt obligations included in the value of investment assets in accordance with PBU 15/2008;
proceeds from the sale of non-current assets;
payments in connection with the acquisition of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
proceeds from the sale of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
providing loans to others;
repayment of loans provided to other persons;
payments in connection with the acquisition of debt (rights to claim funds against other persons), with the exception of financial investments acquired for the purpose of resale in the short term;
proceeds from the sale of debt securities (rights to claim funds against other persons), with the exception of financial investments acquired for the purpose of resale in the short term;
dividends and similar income from equity participation in other organizations;

receipts of interest on debt financial investments, with the exception of those acquired for the purpose of resale in the short term.

INCOME FROM INVESTMENT OPERATIONS

Receipts – total(line 4210 ) – indicates the total amount of income from investment operations (calculated as the sum of the lines 4211 -4219 )

Including:

from the sale of non-current assets (except financial investments)(line 4211 ) – indicates the amount of receipts of cash and cash equivalents associated with the sale of non-current assets.

For example, proceeds from sales:

fixed assets;
intangible assets;
capital investments in non-current assets (including in the form of construction in progress);
R&D results.

These receipts are reflected in the accounting registers in the debit of the following accounts:

50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
58 “Financial investments” (in terms of accounting for cash equivalents related to financial investments);
76 “Settlements with various debtors and creditors” (in terms of accounting for other cash equivalents);

and are reflected in the statement of cash flows less the following amounts:

indirect taxes (we deduct VAT amounts, except for VAT on refunds and amounts due to principals and principals);
received by agents, commission agents, intermediaries due for transfer to principals, principals, clients of intermediaries;
received as compensation for expenses incurred (transport, utilities, etc.).

from the sale of shares (participatory interests) in other organizations(line 4212 ) – indicates the amount of proceeds from the sale of shares and shares in the authorized capital of other organizations.

from the return of loans provided, from the sale of debt securities (rights to claim funds against other persons) (line 4213 ) – the amount of receipts is indicated:

from returns of previously issued interest-bearing loans (excluding interest received);
from the sale of bills and bonds (excluding interest received);
from the assignment of previously acquired rights of claim to third parties.

dividends, interest on debt financial investments and similar income from equity participation in other organizations (line 4214 ) – indicates the amount of receipts of dividends, other types of payments in connection with equity participation in other organizations, as well as the amount of interest received on debt securities and loans provided to other organizations.

other supply(line 4219 ) – indicates the amount of other income related to the investment activities of the organization, for example, income from participation in joint activities.

PAYMENTS FOR INVESTMENT OPERATIONS

Payments – total(line 4220 ) – indicates the amount of payments for investment transactions (calculated as the sum of the lines 4221 -4229 ). Indicators by line 4220 and by lines 4221-4229 are indicated in parentheses.

Including:

in connection with the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets (line 4221 ) – indicates the amount of payments to counterparties, as well as payments to employees of the organization related to operations for the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets.

These payments are reflected in the accounting registers on the credit of the following accounts:

50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
58 “Financial investments” (in terms of accounting for cash equivalents related to financial investments);
76 “Settlements with various debtors and creditors” (in terms of accounting for other cash equivalents);

and are reflected in the statement of cash flows less the following amounts:

indirect taxes (we deduct the amounts of VAT paid, except for VAT on refunds and VAT related to principals and principals);
amounts paid by agents, commission agents, intermediaries, due for transfer to principals, principals, clients of intermediaries;
reimbursable expenses (transport, utilities, etc.).

in connection with the acquisition of shares (participatory interests) in other organizations(line 4222 ) – indicates the amount of payments associated with the acquisition of shares and shares in the authorized capital of other organizations.

in connection with the acquisition of debt securities (rights to claim funds against other persons), provision of loans to other persons (line 4223 ) – indicates the amount of payments sent:

to provide interest-bearing loans;
for the purchase of bills and bonds;
on acquired rights of claim against third parties.

interest on debt obligations included in the cost of an investment asset(line 4224 ) – indicates the amount of interest paid related to the increase in the value of the investment asset.

other payments(line 4229 ) – indicates the amount of payments:

on income tax from investment transactions (if it is possible to determine it correctly);
directed towards contributions to joint activities;
other payments related to the organization’s investment operations.

Balance of cash flows from investment operations(line 4200 ) – indicates the amount of the difference between receipts from investment operations and payments for investment operations.

Line 4200 = string 4210 - line 4220.

If the result is negative, it is indicated in parentheses.

EXAMPLE OF COMPLETING A CASH FLOW REPORT sheet 1.

1. Filling out the “Cash flows from financial transactions” section.

The section “Cash flows from financial transactions” reflects the amounts of cash flows associated with raising financing on a debt or equity basis.

Such operations entail changes in structure and size:

capital of the organization;
borrowed funds of the organization.

Examples of cash flows from financial transactions:

cash contributions from owners (participants), proceeds from the issue of shares, increases in participation interests;
payments to owners (participants) in connection with the repurchase of shares (participatory interests) of the organization from them or their withdrawal from membership;
payment of dividends and other payments for the distribution of profits in favor of owners (participants);
proceeds from the issue of bonds, bills and other debt securities;
payments in connection with the redemption (redemption) of bills and other debt securities;
obtaining loans and borrowings from other persons;
return of loans and borrowings received from other persons.

INCOME FROM FINANCIAL TRANSACTIONS

Receipts – total(line 4310 ) – indicates the total amount of income from financial transactions (calculated as the sum of the lines 4311 -4319 )

Including:

obtaining credits and loans(line 4311 ) – indicates the amount of receipts of cash and cash equivalents as loans and borrowings (including receipts from interest-free loans).

cash deposits of owners (participants)(line 4312 ) – indicates the amount of monetary contributions of the owners (participants) of the organization, which do not lead to an increase in participation shares.

from issuing shares, increasing participation shares(line 4313 ) – indicates the amount of receipts received as payment:

shares of the organization (by its shareholders);
shares in the authorized capital of the organization (by its founders);
additionally placed shares;
additional cash deposits leading to an increase in the share of participation.

from the issue of bonds, bills and other debt securities, etc.(line 4314 ) – indicates the amount of receipts from payment:

bills issued by the organization;
bond issues;
other debt securities.

other supply(line 4319 ) – indicates the amount of other income related to the financial operations of the organization.

PAYMENTS FOR FINANCIAL TRANSACTIONS

Payments – total(line 4320 ) – indicates the amount of payments for financial transactions (calculated as the sum of the lines 4321 -4329 ). Indicators by line 4320 and by lines 4321-4329 are indicated in parentheses.

Including:

owners (participants) in connection with the repurchase of shares (participatory interests) of the organization from them or their withdrawal from the membership (line 4321 ) – the amount of payments is indicated:

the actual value of the share (part of the share) to the participant/his creditors/heirs/legal successors;
for own shares purchased from shareholders (their heirs, assigns).

for the payment of dividends and other payments for the distribution of profits in favor of the owners (participants)(line 4322 ) – indicates the amount of actual payments of dividends and other amounts related to the distribution of profits in favor of the owners (participants).

in connection with the repayment (redemption) of bills and other debt securities, repayment of loans and borrowings(line 4323 ) – indicates the amount of payments aimed at repaying debt obligations (credits, borrowings, own bills and other debt securities) with the exception of the amounts of interest paid.

other payments(line 4329 ) – indicates the amount of other payments related to the financial transactions of the organization. This line may reflect, for example, lease payments paid by the organization.

Balance of cash flows from financial transactions(line 4300 ) – indicates the amount of the difference between receipts from financial transactions and payments for financial transactions.

Line 4300 = string 4310 - line 4320.

If the result is negative, it is indicated in parentheses.

1. Resulting data.

Balance of cash flows for the reporting period(line 4400 ) – indicates the amount obtained by adding:

Balance of cash flows from current operations (line 4100 );
Balance of cash flows from investment operations (line 4200 );
Balance of cash flows from financial transactions (line 4300 );

Line 4400 = String 4100 + String 4200 + String 4300 .

If the result is negative, it is indicated in parentheses.

Balance of cash and cash equivalents at the beginning of the reporting period(line 4450 ) – indicates the amount of the balance of cash and cash equivalents at the beginning of the year.

This indicator must be linked to the indicator of balance sheet line 1250 “Cash and cash equivalents” at the beginning of the year. If these amounts are not equal, then it is necessary to decipher and explain the deviations that have arisen.

Balance of cash and cash equivalents at the end of the reporting period(line 4500 ) – indicates the amount of cash balance and cash equivalents at the end of the year.

This indicator should be linked to the indicator of balance sheet line 1250 “Cash and cash equivalents” at the end of the year. If these amounts are not equal, then it is necessary to decipher and explain the deviations that have arisen.

The magnitude of the impact of changes in foreign currency exchange rates against the ruble(line 4490 ) – indicates the “collapsed” total amount of exchange rate differences arising in connection with the conversion of foreign currency funds and equivalents into rubles.

The amount of the difference is determined as follows:

The magnitude of the impact of changes in the exchange rate of foreign currency against the ruble = the total amount of positive exchange rate differences for the reporting year – the total amount of negative exchange rate differences for the reporting year.

If the result is negative, it is indicated in parentheses.

Data for determining the final balance for exchange rate differences are reflected in accounting account 91 “other income and expenses.”

EXAMPLE OF COMPLETING A CASH FLOW REPORT sheet 2.

1. Accounting policy.

For accounting purposes, the organization’s accounting policies must reflect the following information:

1. Level of materiality and procedure for its calculation (for example, 15% of the cash flow item).

2. The procedure for separating cash equivalents from other financial investments.

3. Methods of classification (with subsequent reflection in the cash flow statement) of cash flows not specified in paragraphs 9 - 11 of PBU 23/2011.

4. Methodology for converting cash flows in foreign currency into rubles.

5. The procedure for the collapsed presentation of cash flows.

6. other explanations necessary to understand the information presented in the statement of cash flows.

Purpose and report form

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 Law dated December 6, 2011 No. 402-FZ, clause 6 of order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). Cm. " ".

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 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).

To make it easier to fill out the ODDS, it is logical to organize analytical accounting by type of cash flow in accounts 50 “Cash”, 51 “Cash Accounts”, 52 “Currency Accounts”. 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 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;

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):
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;

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.

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

What to do with personal income tax

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.”
Please note that in this section, payments for workers' compensation are reflected in the amount that includes amounts subject to deduction from workers' wages, for example, personal income tax, payments under writs of execution (Appendix to the Letter of the Ministry of Finance of Russia dated January 29, 2014 No. 07-04-18/01 ).

If there was a return

Sample report

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
Money received 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 in Word format:

Relationship between balance sheet and report

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”
line 1250 “Cash and cash equivalents”	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”

This type of report is compiled based on the results of reporting periods and is carried out on a regular basis. The document refers to the “primary” document, is done once a year and is included in an impressive set of annual financial statements. It shows all financial receipts and outgoing transfers, and also records the cash balance at the beginning and end of the period.

Why is this report needed?

The document is, one might say, generalizing and gives a clear idea of the company’s cash flow. This is important, because sometimes, even having full order with other funds, a company may suffer from a lack of money necessary, for example, to pay taxes and social contributions, pay wages, transfers to suppliers, etc. In addition, it is obvious that the lack of a clear picture of cash always affects the economic component of the organization, which is why the report is of great importance for determining further actions and prospects in terms of finance.

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The report also plays an important role when the company is interested in attracting investments, since before engaging in any project, a demanding investor always asks for this report and studies it with passion.

In addition, the recipients of the cash flow statement may be:

tax office,
Rosstat,
banking institutions,
founders of the company, etc.

Who is required to prepare the report?

This type of reporting is the responsibility of all enterprises and organizations, with the exception of small businesses, as well as those companies that use simplified methods of accounting and reporting for accounting and taxes.

Structure and content of the report

For a person without special education, the document may seem quite complicated. It consists of three sections in which monetary transactions are reflected in code values according to three main indicators of the organization’s performance:

current,
financial
and investment.

It should be borne in mind that not all cash movements need to be included in this document. Exceptions include:

currency exchange transactions,
receipt and delivery of cash to a bank account,
exchanging cash equivalents for each other,
transfer from one organization account to another, etc.

A complete list of actions can be found in clause 6 of PBU 23/2011.

Important Feature: The report includes any financial transactions of the company. falling under its qualification requirements, regardless of the monetary units of which country they were produced in, but all data in the document is entered only in Russian rubles, and strictly in the unit of measurement (thousands, millions) that was used in drawing up the balance sheet .

Example of preparing a cash flow statement

Filling out the header

Since the document is extremely important, you must be very careful when drafting it and fill out all the necessary cells.

First, the report indicates the year for which it was compiled.
Next, enter the full name of the organization (with the abbreviation of the organizational and legal status) and the following data:
- Date of preparation,
- OKPO code (All-Russian Classifier of Enterprises and Organizations),
- type of economic activity (required in the form of an OKVED code and decoding).
Below, again, the organizational and legal form and form of ownership are entered, and next to them are the OKOPF (All-Russian Classifier of Organizational and Legal Forms) and OKFS (All-Russian Classifier of Forms of Ownership) codes.
The last line of the document header indicates OKEI (All-Russian Classifier of Units of Measurement) codes: i.e. thousands or millions used in the report.

Filling out section 1

First section of the document contains information about current cash flows.

First of all, fit here information about "arrival": in line 4110, data is entered on the total amount of funds received, which is then scattered across the underlying thematic lines - from 4111 to 4119 - in accordance with the accounting registers. This takes into account transactions from the sale of services and inventory, rental payments, interest, and other “incoming” finances.
Line 4120 indicates the total amount for payments made during the reporting period: payment of taxes and contributions to pension funds, wages, transfers to contractors and suppliers, etc. Then this amount is also posted to lines 4121 to 4129.
Next, in line 4100 enter current account balance indicator(i.e. the amount of “incoming” finances minus expenses incurred).

Included in this section are information about cash transfers and receipts, which cannot be unambiguously classified.

An important nuance: expenses in the table must be indicated in parentheses, and excise taxes paid to suppliers and contractors, just like VAT, do not need to be included here.

Filling out section 2

In a similar way, fill out the section called “ Cash flows from investment operations" First of all, in line 4210 enter “ total receipts", including from the sale of shares, repayment of loans, dividends, sale of non-current assets, etc., which is then posted in the required values along the corresponding lines (from 4211 to 4219).

Below, fill in exactly the same way: “ payments» on investment operations. In line 4220 enter the indicator “ Total", which is then, in full accordance with the accounting registers, signed on the lines below (from 4221 to 4219), including the acquisition and other costly transactions with non-current assets, interest payments, acquisition of debt securities, etc.

Then enter the value of the balance of cash flows from all investment activities (receipts minus expenses).

Filling out section 3

The last section of the document is devoted to cash flows from various types of financial transactions. Everything is similar here:

first in line 4310 the value is indicated "total" receipts, which is then distributed along the lower lines (from 4311 to 4319), including income from the issue of shares and bonds, loans, borrowings, etc.
Next, identical to the previous sections, indicators are entered “total” for financial payments to line 4320 and then expanding them into lines 4321 to 4329.
Then it is indicated difference between "incoming" and "outgoing" cash flows for the reporting period for financial transactions.
Finally, the document includes total balance of all three cash flows for the reporting period (can be either with a plus or a minus sign), financial balances at the beginning and end of the period, as well as the exchange rate difference between the currencies of other countries and the Russian ruble, which is calculated using a special formula (filled in only when the organization carried out settlement transactions in foreign currency).

After drawing up the report, the document is submitted for approval to the head of the organization, who, with his signature, certifies the authenticity of the information included in it.

Cash flow statement. How to fill out a cash flow report: example of filling, procedure for filling, rules, instructions Cash flow report how to find

Structure of the Cash Flow Statement

Cash Flow Statement Form

What is ODDS used for?

Purpose and report form

Who should take it?

Instructions for filling

Deposits in the report

Line 4490: exchange rate change

What to do with personal income tax

Insurance premiums: which group to include?

If there was a return

Sample report

Relationship between balance sheet and report

INCOME FROM CURRENT OPERATIONS

PAYMENTS FOR CURRENT OPERATIONS

INCOME FROM INVESTMENT OPERATIONS

PAYMENTS FOR INVESTMENT OPERATIONS

EXAMPLE OF COMPLETING A CASH FLOW REPORT sheet 1.

INCOME FROM FINANCIAL TRANSACTIONS

PAYMENTS FOR FINANCIAL TRANSACTIONS

EXAMPLE OF COMPLETING A CASH FLOW REPORT sheet 2.

Purpose and report form

Who should take it?

Instructions for filling

Deposits in the report

Line 4490: exchange rate change

What to do with personal income tax

Insurance premiums: which group to include?

If there was a return

Sample report

Relationship between balance sheet and report

Why is this report needed?

Who is required to prepare the report?

Structure and content of the report

Example of preparing a cash flow statement

Filling out the header

Filling out section 1

Filling out section 2

Filling out section 3

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