of July 22, 2003 No. 67n
About forms of accounting records of the organizations
According to the accounting regulation "Accounting Records of the Organization" PBU 4/99, the approved order of the Ministry of Finance of the Russian Federation of July 6, 1999 N43n (according to the conclusion of the Ministry of Justice of the Russian Federation of August 6, 1999 of N6417-PK the specified order does not need state registration), for the organizations, being legal entities by the legislation of the Russian Federation (except credit institutions, insurance companies and the public (municipal) institutions), I order:
1. Included in the Balance sheet in structure of intermediate and annual accounting records to consider form N 1, the Profit and loss statement - the N2 form. Included in the Report on changes of the capital in structure of appendices to the balance sheet and the profit and loss statement of accounting records to consider form N 3, the Cash flow statement - form N 4, Appendix to the balance sheet - form N 5, the Report on target use of the received means - the N6 form.
2. To provide to the organizations receiving budgetary funds as a part of accounting records reporting information on nature of use of budgetary funds on the forms established by the Ministry of Finance of the Russian Federation.
3. Recommend to the organizations in case of development of the forms of accounting records represented to the established addresses, consider samples of forms according to appendix.
4. Approve the enclosed Instructions about amount of forms of accounting records and the Instruction about procedure for creation and submission of accounting records.
5. Recognize invalid:
the order of the Ministry of Finance of the Russian Federation of January 13, 2000 N4n "About Forms of Accounting Records of the Organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation of February 4, 2000 of N729-Ayr the specified order does not need state registration);
the order of the Ministry of Finance of the Russian Federation of June 28, 2000 N60n "About Methodical Recommendations of Procedure for Forming of Indicators of Accounting Records of the Organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation of July 24, 2000 of N6128-Ayr the specified order does not need state registration);
the order of the Ministry of Finance of the Russian Federation of December 4, 2002 N122n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of January 13, 2000 N4n "About Forms of Accounting Records of the Organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation of N07/12022-YuD of December 23, 2002 the specified order does not need state registration).
6. Enact this order starting with accounting records for 2003.
Minister of Finance
Russian Federation A. L. Kudrin
Appendix
to the order of the Ministry of Finance of the Russian Federation of July 22, 2003 No. 67n
Бухгалтерский баланс
на _________________ 200_ г.+---------+
¦ КОДЫ ¦
+---------¦
Форма N1 по ОКУД¦ 0710001 ¦
+---------¦
Дата (год, месяц, число)¦ ¦ ¦ ¦
+---------¦
Организация ______________________________________ по ОКПО ¦ ¦
+---------¦
Идентификационный номер налогоплательщика ИНН ¦ ¦
+---------¦
Вид деятельности ________________________________ по ОКВЭД ¦ ¦
+---------¦
Организационно-правовая форма/форма собственности ________ ¦ ¦ ¦
____________________________________________ по ОКОПФ/ОКФС ¦ ¦ ¦
+---------¦
Единица измерения: тыс.руб./млн руб. ¦ 384/385 ¦
(ненужное зачеркнуть) по ОКЕИ ¦ ¦
+---------+
Местонахождение (адрес)___________________________________________
__________________________________________________________________
+-----------+
Дата утверждения ¦ ¦
+-----------¦
Дата отправки (принятия) ¦ ¦
+-----------+
+--------------------------------------------------------------------+
¦ Актив ¦Код ¦На начало¦ На конец¦
¦ ¦показа- ¦отчетного¦отчетного¦
¦ ¦теля ¦ года ¦ периода ¦
+---------------------------------------+--------+---------+---------¦
¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦
+---------------------------------------+--------+---------+---------¦
¦ I. Внеоборотные активы ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Нематериальные активы ¦ 110 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Основные средства ¦ 120 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Незавершенное строительство ¦ 130 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Доходные вложения в материальные¦ 135 ¦ ¦ ¦
¦ценности ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Долгосрочные финансовые вложения ¦ 140 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Отложенные налоговые активы ¦ 145 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Прочие внеоборотные активы ¦ 150 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦ Итого по разделу I ¦ 190 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦ II. Оборотные активы ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Запасы ¦ 210 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦в том числе: ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦сырье, материалы и другие аналогичные¦ ¦ ¦ ¦
¦ценности ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦животные на выращивании и откорме ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦затраты в незавершенном производстве ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦готовая продукция и товары для¦ ¦ ¦ ¦
¦перепродажи ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦товары отгруженные ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦расходы будущих периодов ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦прочие запасы и затраты ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Налог на добавленную стоимость по¦ 220 ¦ ¦ ¦
¦приобретенным ценностям ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Дебиторская задолженность (платежи по¦ 230 ¦ ¦ ¦
¦которой ожидаются более чем через 12¦ ¦ ¦ ¦
¦месяцев после отчетной даты) ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦в том числе покупатели и заказчики ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Дебиторская задолженность (платежи по¦ 240 ¦ ¦ ¦
¦которой ожидаются в течение 12 месяцев¦ ¦ ¦ ¦
¦после отчетной даты) ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦в том числе покупатели и заказчики ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Краткосрочные финансовые вложения ¦ 250 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Денежные средства ¦ 260 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Прочие оборотные активы ¦ 270 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦ Итого по разделу II ¦ 290 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦ Баланс ¦ 300 ¦ ¦ ¦
+--------------------------------------------------------------------+
Форма 0710001 с.2
+--------------------------------------------------------------------+
¦ Пассив ¦Код ¦На начало¦ На конец¦
¦ ¦показа- ¦отчетного¦отчетного¦
¦ ¦теля ¦ периода ¦ периода ¦
+---------------------------------------+--------+---------+---------¦
¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦
+---------------------------------------+--------+---------+---------¦
¦ III. Капитал и резервы ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Уставный капитал ¦ 410 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Собственные акции, выкупленные у¦ ¦( ) ¦ ( )¦
¦акционеров ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Добавочный капитал ¦ 420 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦Резервный капитал ¦ 430 ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦в том числе: ¦ ¦ ¦ ¦
+---------------------------------------+--------+---------+---------¦
¦резервы, образованные в соответствии с¦ ¦ ¦ ¦
¦законодательством
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The document ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 22.09.2010 No. 108n