Валюта баланса – это экономические обязательства, which any organization has at the reporting date. First of all, economic obligations arise to persons who have an economic interest in the affairs of the organization.
The balance sheet is responsible for matching the activeand the passive part of the economic resources that currently exist in the enterprise, to the total amount of real financial resources placed by creditors and owners. The capital and the passive part of the balance are differentiated by the nature of obligations to third parties and owners, the urgency of payments and the order of repayment.
Unfortunately, the balance sheet is not a real reflection of the funds held by the organization. The reason for this is the value of assets that does not coincide with the real market value.
In order for the balance sheet to have a definitionreal, you need to fill in the appropriate accounting forms. From them we can conclude about the reality of assets. The clearest picture is presented after filling out the income statement in form No. 2 reporting.
When analyzing financial statementsThe focus is on the scope of the intended borrower. Therefore, for a generalized analysis, it is necessary to review the balance sheet items that are directly related to its main activity. Analysis of accounts receivables and payables by its structure and quality will also be useful.
When monitoring the accountingreporting needs to evaluate its structure. There is no doubt that the currency of the balance allows you to do this according to the data of assets and liabilities. The next step to create a complete picture of a potential borrower is the calculation of coefficients that will characterize its main indicators of financial stability, business activity, liquidity, profitability and subsequent profitability. If necessary, analysis and other indicators characteristic of the scope of the potential borrower.
Any company or organization can increase its currency balance. In different industries there are various operations that will help increase this indicator.
For example, a bank’s balance sheet may beincreased due to the growth of deposit funds in bank accounts and the number of loans issued. It is possible to achieve an increase in this indicator by increasing the authorized capital, which will be responsible for liabilities, and an increase in the number of loans issued or investments in various securities will correspond to an asset.
Each type of assets and assets and liabilitiesis one of the balance sheet items. To calculate the total, you need to compare the asset balance at the beginning of the year and at the end. The data obtained will be equal to the total liability. This is how the currency of the balance is derived - this is its total value. And equality of outcome will be crucial. In this way, check accounts to identify unintended errors. Therefore, all business transactions conducted by the company have a direct impact on the balance sheet. They can lead to both an increase in the value of the liability and the asset. In rare cases, the changes in the articles occur simultaneously. Therefore, when there is a question of increasing the balance sheet, this should be done through the following operations:
movements - they contribute to changes within the asset balance;
change of purpose due to changes in the liabilities side of the balance;
investments, due to which the total results change - they increase both in assets and in liabilities;
withdrawals - is due to a change in the direction of a decrease in the overall results of liabilities and asset balance.
With these operations carried out at the enterprise,it should be borne in mind that the liabilities and assets of the balance will ultimately consist of the total amount of all the items representing them and each of them has its own code, which is reflected in the standard statements. When filling out articles, you can choose the best way to solve the problem to increase the balance sheet.
