How to prepare an annual report: Tips for practitioners. Christian traditions of commemoration. The list of goals set is not a dogma - it includes ideas and intentions that can transform during the year

29.03.2019

For me, New YearThis time is to summarize, think and ask yourself ... Ask what happened, and what is not, thinking that you could do better or faster. Time unfortunately is not added, every year you are old and you understand that it is time to think more intensively, otherwise there is no way ...

Since a long time, it has developed that from the new year each of us has the opportunity to start life with pure sheet. Well, there is something in this. We have holidays for a long time, someone goes to celebrate away, I have never seen sense in this special. Just, sometimes reaches the absurd, well, what is interesting to celebrate the New Year under water? Well, nothing like me. Although take the family and go to rest in the mountains, why not ...

But also, the fulfillment of desires ... Under the battle of the Kuranta, everyone is forgiven with the old New Year, and are waiting for from the new year that he will give them magic wandthat will do everything for them. But it's all, fairy tale, gentlemen, ordinary christmas story... it is necessary to run in real, and the magic here does not smell.

Of course, no one forgates to make a wish, but hopefully hope for a miracle. In general, it is better to make a goal out of the dream, make a concrete plan and, while the idea of \u200b\u200bChista, and doubts did not overflow the head, GET TO WORK.

In general, a month before the new year, and we already think here and how to do ...

It turned out a small list, only 100 points \u003d) There are things serious, there are funny, there are simply spiritual. In general, I hope for those who will read it, it will bring inspiration and new ideas for their future plans for the New Year.

List of affairs for a year! 100 things you need to do in the new year

. It is not surprising that this item took the first place in my list. After all, the development process involves constant improvement. Each of us knows that he needs to change in himself to become better. So I remember all such moments and make a list from 5-12 harmful habits. And then, go to paragraph 2, and work on them whole year.
. The process is similar to the formation of a list of bad habits, only now thoughts are already specifically what to do to become more disciplined or healthy, or become an expert in some kind of area. This is your stream of fantasy. Because At the formation of a new habit you need about a month. The next year 12 new habits that make your life will appear in your arsenal. Think up these habits in advance or you can take from our list, because Points from the list below can be your new habit.
Come up with and ways to implement them. Turn dreams in the target, because for this, our work plan has been created for the next year.
Write your plan for a year and follow him.If there is a plan, then you know where to go.
Sometimes getting ready to a quiet coffee shop, in order to be alone and make a plan for the next month.It is better to choose your favorite cafe.
Once a month, highlight your time to cook a new dish.In this case, you can kill two hares: the first diversion of your menu or find your corona dish you will treat every time our guests.
Learn new / or bring to mind Old Foreign Language (English / German / Italian).What advantages are in the introduction of this habit: firstly, you train your memory, and secondly, you train your brain. The main thing to understand that the language requires constant daily practice.
Learn the poem.This item, like the previous one, trains our memory, and sometimes you can shine your intelligence. Who does not like to teach poems can learn a favorite song. And remember that the main constancy.
Read the minimum.Or maybe more, it all depends on your appetite. By the way, if you decide to read specialized literature, then for the year you can become an expert in your chosen area.
Watch only.How to find out what movie is good? Easy, ask for acquaintances, what kind of movie is your favorite, or read the reviews on the Internet before watching the movie. After this study, you can be confident that the film is worth looking for it. Do not waste time on stupid films and TV shows. By the way, you can arrange a joint view of movies with friends on Fridays. 😉
Start cooking sweet home and completely eliminate purchased baking.
To pass a medical examination or simply sign up for the necessary doctors.Watch your health, and it will thank you years later.
. The ability to complain and feel the victim, this is why it is necessary to get rid of first. Of course, there is nothing wrong if you tell someone once about your problems. But when it repeats constantly, it can spoil your positive aura and your friends will start to avoid you, so starting to get rid of this full habit need right now.
(with vitamins and minerals) and stick to it.I think it's not worth talking a lot about the benefits proper nutrition. The only thing that I want to emphasize is that the melted menu will help you save time and money.
To accustom yourself to a special mode (lifting 5-6 in the morning, post up to 23:00)Thanks to this mode, you have a bunch of extra time. After all, when the city wakes up, you have already done a lot of things.
Say "I love you" every day. Himself surrounding close to people!
Every month to plan with whom you need to meet this month. Do not forget the old friends, even if you rarely see, call them, and even better me.
Plan a time when you can spend far relatives . If you are rarely seen with them.
Learn your native city as much as possible. Cafes, exhibitions, buildings, secluded corners. Decide yourself. Select once a month day when you can explore your city.
. When people complain about something, they do not appreciate what they have now. And God is sooner or later takes away from them. So, start appreciating everything around you right now, without waiting for the new year.
At least once a month, turn off the mobile for the whole day and shine the day to reflements.
Learn at least once a week to think about the ways of obtaining income (passive and active).Refer to retirement in our time a very optimistic forecast. So, uncheck and create a passive income and postpone the future on your own.
Write the story of your life. Start writing a diary. If you read this article after the start next year, then do not wait next year to start. Start writing right now, all that bothers you, motivates. And do not forget to analyze every day.
Do one characteristic photo per day.Memories are quickly erased, and if you can capture what is important for you on this day. You will be remembered later. Make a separate folder on the computer. And sign each photo in a special way. In addition, this task will take you to discipline.
Learn all the capital of the world. And make the plan of the places you want to see. Do not forget to explain why these places are. Make up detailed description each of the places. What places you want to visit there. It brings you to goal.
Create a list of 12 achievements for the year. Very often happens, you come to the interview, you are asked about achievements. And you have nothing to answer. It seems to run the whole year, like a squirrel in the wheel, and you can not remember anything. Therefore, you need to record everything. Plan your achievements in advance. Think over the area in which you want to achieve something. And forward for achievements.
Plan a budget (20% postpone, 10% charity, 50% permanent spending, 10% for entertainment)
Make a personal budget. I think you have repeatedly discovered that the money is over, and before salaries still wait and wait, it seemed to buy nothing, and the money evaporated. Yes, they have such a property - disappear. But you can take them under control. For this you need a personal budget. If someone needs, then you can download the template .
Buy things to sell. Save your budget usually in January and July you can buy things with a maximum discount.
Start.If you are not you, then who? Asked themselves the question. And now begin to love yourself and indulge.
Stop laying affairs for the future.This is probably one of the most difficult tasks for the next year. But still feasible. Try to make small things right away. It is necessary to wash the frying pan do it now, you need to finish the report, quickly take over the robot. Of course, if this thing is not a five-minute reinforcement to this how to make a project for cleaning an apartment or a conservation project. And when it is done, you will be proud of yourself, because you have fulfilled a whole project.
Spend less than you earn. Life loan is not life. Live for funds. Of course, there are force majeure, but it is a couple of times in life. If you want to spend more, find the opportunity how to earn more.
. In the literal sense of the word, mentally get rid of unnecessary thoughts. If you are hard to do it in your mind, write these thoughts on paper and burn. This ritual will help erase with memory. unnecessary thoughts. Do not rush to score your brain to all seen. Concentrate only on the necessary things.
Learn to meditate.With our mad pace of life, it is necessary to relax. Fashionable word came from yoga. If you do not have time to go to classes. Sit in silence or turn on tool music and try to throw out all thoughts out of my head. Enjoy silence. Learn to rest and distracted from the outside world.
Limit social networks up to one hour per day. And even better, give up them. I just can't do it sometimes very important to keep in touch with old friends who are abroad. But it is necessary to limit the time, the hour is enough to respond to messages and view the tape.
Forgive mistakes. Everyone can make a mistake. On errors, we learn. Stop thinking about them. Otherwise, you will live in the past.
Learn to keep silence. I am a very sociable person by nature. It is hard for me to understand how people can be silent when they walk together. But you need to learn this. Because Silence also brings together people and you will not have time to say something superfluous.
. There is a lot of concentration method. I advise you to read the book L. J. Palladino - Maximum concentration. It is in free internet access. Perhaps in this book you will find your way to concentrate. I have yet found one way for myself - this is the principle of Pomodoo (25 minutes of work, 5 minutes of rest)
Stop out the sun without sunscreen. The sun is very dangerous for our skin. Take care of her.
"Finger" your brain. In fact, now a bunch of ways to develop our brain: games, crosswords, solution of puzzles or logical tasks.
Surround yourself successful people. Saying "Tell your friend and I will tell who you are" invented not in gift. Want to be successful people. Communicate with the same. And you will not notice how you will start changing.
View the performances of famous speakers, study their habits and intonation. I really like the Internet channel http://www.ted.com/. Famous speakers are divided by their discoveries. It is very informative and on english language. Although there are Russian subtitles there.
Stop communicating with people who do not belong to you. In fact, why communicate with people who do not appreciate you. Relatives are an exception. But with the rest you can safely say goodbye.
. This is probably one of my bad habits with which I'm carefully struggling. Try to finish every matter to the end. Do not start new bookif not read the old one.
Play boardgames.Winter is nearing, and this is the best to spend time with friends.
More often call parents. Better daily.
Learn to see good in people. This is the quality that is more valuable for money. Despite the fact that you are afraid of many people, it should not prevent you from seeing something good in them. Every person can learn something, and what is the choice for you.
Stop comparing yourself with others.You are you. And you will never become another person. Do not compete with someone. Compare results only with the past you. With what kind you were and what results reached.
. This quality will be useful to you in many areas of life. Sitting in the subway pay attention to the details, or remember something along the road.
Stop pillings that you love. Let's admit yourself, each makes it with every one convenient case. What for? Unclear. Try to be distracted by problems when you are near close people.
Find a job in the shower. This is what everyone needs to do. Everyone has the right to good work and good health and satisfaction from labor.
Daily clean the apartment. In fact, it is difficult if you will devote to cleaning only 20 minutes a day. Share an apartment on the zones. And every day remove one zone.
Find time to make sure. We are all children in the soul, and it is very important for us to dream. Do not limit yourself in this. Fantasize.
Focus on what you get really good. This can be a new source of income.
Get rid of the trash at home. If it is difficult to throw everything, give someone. The main thing is not to in the garage. It is intended for your Mercedes, and not for storing garbage.
Get rid of the habit of scrolling the negative scenarios in the head.Do not attract the negative, of course, it is worth reinsurance, but you should not think about it.
To find general interest With his. Common business brings closer, make a general list with your half and gradually perform.
Learn to keep the word. Want to get respect among friends and colleagues, keep your word. If you can't do it, it is better to refuse.
Enter the rule of 10 minutes to your life. If you need to do something, and you absolutely do not have a desire, introduce a 10-minute rule into your life. Pay any case at least 10 minutes a day. After some time, you complete the task. Without applying to this huge efforts. After all, 10 minutes fly very quickly.
Conduct a weekend in another city or country.
To do professional photo session In nature or in a beautiful studio.
Likement / House. After all, plants make the house more attractive and cozy.
Relief vacation in in electronic format, draw up a list of things and necessary documents. Next year we will save time on planning.
Pamper your body (Massage, Spa Salon, Manicure, Pedicure, etc.)
Expand the circle of communication.
Experiment in sex. Of course, if you are more than 18 \u003d)
Try new entertainment (Quest room or fear room, jump on a trampoline or something else.
Help in needing people. And it doesn't matter what kind of help is charity or simply translate grandmother across the road. The main responsible attitude to the case.
Do something that never decided to do
Learn how to create something with your own hands.
Make a surprise to your beloved person.
Tent
Spend the day of the birth in another country (or in the company of loved ones)
Collect big puzzle (1000-3000 pieces). Came for six months are provided. 🙂
Buy a diary next year. I advise you to buy not just a diary. And your diary. It is the one that you will fill. To do this, experiment during the year. If you throw a diary in a week. This is not yours. Do not worry, look further.
Play friends on April 1
Update your wardrobe and change style.
Go to football and cheer for your favorite team Or just look. This is an incredible emotion release.
Sign up for any training course from Coursera.com or similar sites.
Learn new technology.
Start creating passive income.
Visit the conference in the specialty.
Eat 5 kg strawberry. 🙂 And seriously, to do its nutrition and examine the principles of proper nutrition.
Visit new town in his country or abroad.
Become an expert in one area
Go to friends on the weekend
Ski and update a new ski suit.
Drive on a bike At least 100 kilometers. If there is no bike, it means to run. It is not so difficult.
Instill a habit more often walk. Wherever, anywhere that I like. Try to go out on nature every weekend.
Go to mushrooms.
In June, go to the forest for strawberries.
Swift jam from dandelions. Useful and reminds childhood.
Go to the cinema On a good large-scale movie.
Create your website or blog.
Invest 10% of learning. Man needs to develop. Buy books, go to courses, attend thematic conferences.
Do something disinterested. Saw a girl on the street crying, give her flowers. Someone cannot go to the subway, pay for it.
Go to a trial lesson on yoga.
Kvun
Stand in the "bar" 5 minutes

In general, things are bad edge 🙂. But everything is overcome, the main thing is to be desire.

A practical workshop was held on the Moscow Exchange, on which practitioners told about the latest trends in writing annual reports. We offer the most interesting excerpts from the story-tested at the event.

Until the end of the acceptance of work on the competition for annual reports, which this year is spent on the 16th time the Moscow Exchange, only a half months remains. Then from mid-October and to solemn ceremonyscheduled for November 12th, experts will evaluate the work of the contestants. The other day, practicing specialists, many of which are included in the jury of the competition, conducted a practical workshop on the stock exchange.

All speeches and presentations, one way or another, explained how to make the annual report did not look like a recapture, but presented a live dialogue with the reader. So, Dmitry Manakov From the PR agency Citigate Dewe Rogerson Moscow offered to pay special attention preparatory stage. Before proceeding directly to writing text, you need to see the management interview, news, analytics. This will make it possible to clearly understand what major achievements and failures The company has experienced last year.

"Think: What, besides the obligation of the annual report, moves you, what would you like to say about?", - Recommends Dmitry Manakov. Other tips:

1. Infeit the intriguing slogan in advance or the name for the report. Remove the key ideas of the report on the cover. Both must "sell a company" or to answer the issues of the market.

2. It is very important that the readers will be seen on the first pages: the first - the fifth reversals work especially carefully.

3. Remember that the content is always primary in relation to the design. In practice, the opposite happens: the agency comes to the issuer with ready-made ideas on design, and then everyone is very beginning to invent, how to cross the content and design concept.

4. You want to sell sugar, sell sugar annual report. Boil the metal - sell metal, not some associations. The report should look like a document that gives a holistic picture: Pipes smoke, the Board works, the conveyor produces products.

Then in the presentation with the joking name Early Birds Content Manakov listed the sections of the annual report, whose writing can be started in advance so that then it was easier to put on time.

Company description. This section must contain its clear, understandable positioning. Need to tell about the structure of the business.

Strategy. In this section, only infographic is often enough.

Market analysis.

Risks. You can draw a risk map, while trying to be concise.

At the stage of preparation of the report, high-quality corporate photobank is very useful. If you do not have it, ask yourself a question: why? It is better to spend a photo shoot in advance, in the summer, so that everything looks beautiful in the pictures: people are elegant, production is clean.

DELOITE Corporate Governance Director in the CIS Oleg Shvirkov He touched upon the delicate issue of disclosing information about corporate governance, recalling that the composition of the Board of companies sometimes changes several times a year. "Whatever changes have happened, you will have to explain them in the report, otherwise the investor will explain their self, using fantasy," the flaspers warns. And journalists and analysts will help him.

How should a corporate governance section be compiled: in Comply or Apply logic? Is it open about risks? Does the section in template wording or use a live language? All these questions need to ask themselves first.

Mikhail Kuznetsov From the Corporate Development Center continued the topic and walked on the content of the Corporate Governance section. What you need to navigate when preparing it.

Balance Reformation is the write-off of the profit (loss) received by the company for the past fiscal year. Reformation is carried out on December 31, after registered the latest economic operation of the company.

Operation on the balance of the balance consists of two stages:

close accounts where income, expenses and financial results of the company were taken into account during the year. These are accounts 90 "Sales" and 91 "Other income and expenses";
include a financial result received by the firm for the past year, in the composition of retained earnings or uncovered loss.

How to close accounts 90 and 91

In accounting, income and expenses may be several species:

on ordinary activities that reflect on account 90 "Sales";
others that take into account the account 91 "Other income and expenses".

The financial result on ordinary activities reflect on account 90 "Sales".

Important

This publication is based on materials. useful Internet annual reporting resource www.buhgod.ru.

In accordance with the plan of accounts, the subaccount is discovered:

90-1 "Revenue";
90-2 "Cost of sales";
90-3 "Value Added Tax";
90-4 "excise";
90-9 "Profit / loss from sales".

On December 31, the Accountant needs to close all subaccounts opened to the account 90 "Sales". Do it like this:

but) Credit balance of subaccount 90-1 is closed with wiring:

Debit 90-1 Credit 90-9

Closed subaccount 90-1 at the end of the year;

b) Debit balance subaccounts 90-2, 90-3, 90-4, etc., except 90-9, are closed with wiring:

Debit 90-9 Credit 90-2 (90-3, 90-4 ...)

The subaccount 90-2 (90-3, 90-4 ...) is closed at the end of the year.

As a result of the receivables made, debit and credit turns on the subaccounts of the account 90 will be equal. Thus, as of January 1 of the next year, the balance both in the account 90 as a whole and in all the subaccounts open to it will be zero.

Example

In 2012, Dynamite LLC received revenue from the sale of goods in the amount of 1,770,000 rubles. (including VAT - 270,000 rubles). The cost of goods sold amounted to 900,000 rubles, the cost of selling goods - 255,000 rubles. Accountant "Dynamite" made wiring:

Debit 62 Credit 90-1

1 770 000 rub. - reflected revenue from the sale of goods;

Debit 90-3 Credit 68 subaccount "Calculations on VAT"

270 000 rubles. - Accrued VAT;

Debit 90-2 Credit 41

900 000 rub. - Clealed the cost of goods sold;

Debit 90-2 credit 44

255 000 rub. - written off costs for sale;

Debit 90-9 Credit 99

345 000 rub. (1 770 000 - 270,000 - 900 000 - - 255,000) - reflected profit from sales.

On December 31, 2011, the "Dynamite" accountant must close all subaccounts to the account 90. For this you need to make wiring:

Debit 90-1 Credit 90-9

1 770 000 rub. - closed subaccount 90-1 at the end of the year;

Debit 90-9 Credit 90-2

1 155 000 rub. (900,000 + 255,000) - closed subaccount 90-2 at the end of the year;

Debit 90-9 Credit 90-3

270 000 rubles. - Closed subaccount 90-3 at the end of the year.

Accounting for other income and expenses lead 91 "Other income and expenses" account. The following subaccounts open to this account:

91-1 "Other revenues";
91-2 "Other expenses";
91-9 "Salo of other income and expenses".

After you have closed the subaccount to the account 90, you need to close all subaccounts opened to the account 91 "Other income and expenses".

Do it like this:

Debit 91-1 Credit 91-9

Closed subaccount 91-1 at the end of the year;

Debit 91-9 Credit 91-2

Closed subaccount 91-2 at the end of the year.

Example

In 2012, Market LLC received income from the delivery of property for rent in the amount of 159,300 rubles. (including VAT - 24,300 rubles). The costs associated with the provision of property for rent amounted to 162,000 rubles. The rental of property for rent is not for the "market" by the usual activity.

Accountant "Market" made wiring:

Debit 76 Credit 91-1

159 300 rubles. - Rental fee for the reporting period is calculated;

Debit 91-2 Credit 68 subaccount "Calculations on VAT"

24 300 rubles. - Accrued VAT from rent;

Debit 91-2 Credit 02 (70, 69 ...)

162 000 rub. - reflects the costs associated with the rental property;

Debit 99 Credit 91-9

27 000 rubles. (159 300 - 24 300 - 162,000) - reflected a loss from other activities of the organization.

On December 31, 2012, the "Market" accountant should close all subaccounts to the account 91. For this you need to make wiring:

Debit 91-1 Credit 91-9

159 300 rubles. - closed subaccount 91-1 at the end of the year;

Debit 91-9 Credit 91-2

189 000 rub. (24 300 + 162,000) - closed subaccount 91-2 at the end of the year.

How to determine the financial result

Each month, the accountant determined the financial result, comparing turns on accounts 90 and 91. He wrote off on account 99 "Profit and losses".

The result from ordinary activities, he reflected like this:

Debit 90-9 Credit 99

Reflected profits from ordinary activities;

Debit 99 Credit 90-9

Reflects a loss from ordinary activities.

The result from other activities, the accountant reflected this:

Debit 91-9 Credit 99

Reflected profits from other activities;

Debit 99 Credit 91-9

Reflects loss from other activities.

Other income and expenses take into account 91 "Other income and expenses" account. And on account 99 "Profits and losses" reflect the accrual of income tax, as well as fines for tax offenses. As a result, credit (profit) or debit (loss) balance is formed on account 99. This balance is written off the last record of the reporting year to account 84 "Retained earnings (uncovered loss)".

If at the end of the year the company received a profit, make wiring:

Debit 99 Credit 84

Clealed net profit of the reporting year. If, at the end of the year, the company received a loss:

Debit 84 Credit 99

Reflects the net loss of the reporting year.

Example

At the end of 2012, Paarogen LLC received:

Profit from ordinary activities (credit turnover 99) in the amount of 345,000 rubles;

Loss from other activities (debit turns on account 99) in the amount of 2400 rubles.

In addition, the company accrued income tax in the amount of 108,000 rubles. And paid penalties for taxes in the amount of 2250 rubles.

Thus, as of December 31, 2012, a profit in the amount of 232 350 rubles will be carried out in accounting "steamost". (345 000 - 2400 - 108 000 - 2250). The last wiring of December an accountant will include this amount in retained earnings.

This will be reflected in accounting:

Debit 99 Credit 84

232 350 rub. - Detected a profit of 2012. How to distribute this profit, the owners of the "steamhouse" will be solved in 2013.

Instruction

The preparation of financial statements includes two main stages: preparation of materials and its subsequent preparation and presentation. When preparing for the preparation of a financial statement, it is necessary to complete all existing accounting operations that fall at the end of the reporting period, as well as all financial data that is necessary for reporting.

Drawing up the financial statements in accordance with the requirements described, as well as in various methodological guidance instructions. Financial reporting must be presented on time to all interested bodies, the list of which is also determined by law, while this document Must be signed and certified in accordance with all the requirements for paperwork, which are applicable to financial statements.

The financial statements should include a variety of documents. First of all, the balance sheet. After all, this document reflects financial situation Enterprises in the reporting period.

Can be supplemented annual financial reporting Explanatory note. In it, explain the moments of filling out all forms of financial statements, give other required explanations with which this reporting It is more objective and clearer.

In turn, in explanatory note You can use diagrams, graphs or. In the text, explain the principles of evaluating all enterprise's production stocks, give an analysis of their use, examine the methods most full use The potential of the company, as well as improve the skills of workers.

Attach the profit and loss statement to the financial statements. It characterizes in detail all the financial results of the company's activities during the reporting period.

Turn on B. reporting Also following reports: The company's movement is - this document will be able to show how the composition of the company is changing; Report on the movement of all moneywhich will make an idea of \u200b\u200bthe expenditure of these funds of the firm, their receipts and residues.

You need to make a report, but you do not know where to start? Just a few steps will help you do not postpone the case in a long box and pass the report on a designated period.

Instruction

There are many types of report. Start by defining the uniqueness of the report. It is possible that there is a standard form of your report. Probably some of your friends have already come across the need to prepare such reports and will be able to help you with a report. The standard form of the report will facilitate and help not miss some nuances.

note

Do not forget about the list of questions that the report should answer. Regularly check your report and look at it from the side.

IN report Organizations O. profits and loss must contain data on financial results, income, expenses and loss. It is used to analyze the financial activities of past reporting periods. Important components of the report are: the cost of goods sold, gross profits, income from sales and expenses.

You will need

Form for filling out the report, handle, data on the accounts on accounts.

Instruction

Income is revenue received from the sale of goods, providing services and work performed, reflected. The cost of manufacturing goods, services and works is considered to be expensive and reflected by software. To determine the amount of gross or profits, it is necessary to take the cost from the revenue.

IN report Other income and expenses are also indicated, this is usually on bank deposits or payment of percent of software. This may also include such operating income as the income from the rental of premises, the income from the sale of property, fines for violations of the terms of the contract and much more.

When all lines on other expenses are fully filled and, you can calculate the amount of loss or profit before taxes. For this, the loss or profit from consumes with the percentages obtained, then paid interest paid, other operating income is added, other expenses are subdued, and as a result, the amount of losses or profits before tax is obtained. IN report Rows with deferred tax assets appear if the firm first calculates accounting costs, then tax, and then only income.

To find out the size of net profit, you need a profit before taxation to fold with deferred tax assets and deduct the current income tax with deferred tax.

note

When the organization received income from any activity is more than 5% of the size of the revenue, it is automatically considered the main income, if less than 5%, then this refers to operating income.

Helpful advice

In financial reports there are graphs for notes, where you need to make data on the organization's accounting policies and the rest of the information that may affect the result of the organization's activities.

Accountant of any organization often faces the need to compose financial analysisAlthough this can also be engaged in an ordinary specialist of the financial or economic department. Drawing up financial analysis It makes it possible to guide the enterprise to evaluate the effectiveness of the management. Detailed financial analysis is carried out when changing financial or general Director or purchase and sale of the organization.

You will need

Financial indicators of the organization

Instruction

In large enterprises there are whole departments that are engaged in financial analysis. Little firms for drawing up analysis Invite an economist from the audit company. Usually this procedure takes no more than 2-3 days.

For compiling financial analysis Reporting required various shapesBut the basis of course is the data. The balance of the enterprise allows us to assess the sufficiency of economic activities, the effectiveness of capital placement and the structure of borrowed sources.

First, you need to analyze the structure of assets and balance liabilities. For this article assets are grouped by level, recycled and non-current assets. Passive is grouped to the degree and sources of occurrence. Current and non-current assets are in 1 and 2 sections of the balance, own sources in the 4th section, 5 and 6 section shows the attracted capital.

Budget debt of the company is reflected in 625 and 626 balance sheets. In the 610 line you can see short-term loans. 621, 622 and 628 lines are shown in front of creditors. 623 and 624 lines contain short-term debt and 510 long-term.

Now it is worth viewing on the remnants of highly liquid assets - 260, secondary assets - 240 string, low-liquid assets - 210 string.
Different groups of assets are in cash and can be used to repay debts.

After all articles are grouped, you need to find the dynamics of changes in current assets and liabilities. Then check whether the changes in the balance sections were and identified the reasons. Special attention It is necessary to pay a turnover: growth, level of stocks, implementation.

In the form 2 and 3 balances are displayed. cash flows Enterprises. In order to determine the amount of revenue, it is necessary from the data to the end of the period in line 10 in the form 2 subtract data from the same line, but at the beginning of the period.

Fill in the "liabilities" section in the enterprise. Passives are the obligations of the enterprise in the form of loans, loans and loans. Depending on the term of liabilities, they can be divided into: and long-term. The short-term obligations need to include the amount of accounts payable, the maturity of which is less than 12 months. To long-term obligations, take the amount of loans issued for more than 12 months, as well as the amount of long-term

Trying to deal with your life, you encountered a problem. Or maybe you just want to streamline your day. And this is just a couple of examples when you need a plan. In fact, the reasons may be an infinite set. At first glance, the compilation of the plan may seem very challenging task. But a little hardworking, not a large number of creativity and you can make up good plan To achieve your goals.

The first method. Create a day plan

1. Sit with a sheet of paper

It may be notepad, notebook or. Choose what is convenient for you. Make a list of what you need to fulfill the day. Include in the list every meeting and agreements that you have. What are your goals for the day? Would you like to do sports, or, on the contrary, is it a day of relaxation? What tasks do you need absolutely accurately finish?

2. Make yourself schedule

What time do you need to end with your first task or project? Write down every trifle, starting with the one that you want to first, then write the following for a whole day. Make sure you have forgotten anything. Of course, every day is different, and therefore every day the plan will be different. The basic plan may look like this:

09: 00- 10:00 - get to the office, check mail, answer letters.
10: 00- 11:30 - Meeting with Max and Katya.
11: 30- 12:30 - Project number 1.
12: 30- 13:15 - Lunch (Healthy Food!).
13: 15- 14:30 - Analysis of Project No. 1, meet with Sergey and discuss project number 1.
14: 30-6:00 - Project number 2.
16: 00-7:00 - Start project number 3, prepare things for tomorrow.
17: 00- 18:30 - Get out of the office, go to the gym.
18: 30- 19:00 - go for products.
19: 00- 20:30 - Prepare dinner, rest.
20: 30- ... - in the movies with Masha.

3. Reorient yourself every hour

It is very important to take advantage of a convenient point after a certain time to analyze how productive you have been throughout this time. Did you do everything you need to do? Then let yourself a minute for rebooting, close your eyes and relax. So you can effectively move to the next task you need to perform.

4. Analyze your day

When you finish with most of your day, take a minute to see if you stick your plan. Did you all be scheduled for everything? Where did you make a mistake? What worked, and what not? What distracts you, and how can you fight with a distracting factor in the future?

The second method. Create a plan for life

1. Create the general goals you want to achieve in your life

How do you want to develop? What do you want to achieve in your life? Think about it as a "list of life." Do you remember the movie "Reach to Heaven"? That's exactly what is a list of life. It should be exactly the goals that you really want to achieve, and not those you consider necessary. Sometimes it is useful to split goals into categories for better visualization. Categories can be, for example, such:

career;
travels;
family / Friends;
health;
finance;
knowledge;
spirituality.

Objectives can be, for example, such:

Write and publish a book.
To visit each continent.
To start a family.
Lose weight by 10 kilograms.
Accumulate money on the formation of my children.
Finish the Institute.
Learn more about Buddhism.

2. Create some specific goals with a specific date of execution.

Now when you have common goalsYou want to achieve in your life, it's time to create some specific goals. And be sure to assign the date the goal. A pair of examples:

Send a book for 30 editions until June 2016.
Go on a journey to South America In 2015, and in Asia - in 2016.
Having a weight of 70 kilograms in January 2015.

3. Rate your reality and where you are right now

Be honest with yourself and really appreciate your today's life. Using goals, the list of which you made up, rate the point in which you are right now. For example, your goal is to publish a book, and specifically - send it to publishers in June 2016. And now you have only half a manuscript, and you are not sure that you like the first half.

4. Decide how you will achieve your goals

What steps do you take to be able to achieve your goals? Determine the steps you need to do, and write them down. For example, for our book from today and until November 2014, we need:

re-read the first half of the book;
finish writing your book;
recycle aspects of the book that I do not like;
editing of grammar, punctuation, spelling, etc.;
give to read with picky friends;
find publishers who will consider my book;
send manuscript publishers.

5. Record the steps to achieve your goals

You can do it in any format that you like more, - write from your hands, on a computer or draw. Congratulations! You have just created your own life plan.

6. Revise your plan and adjust it.

Like everything in this world, your life will change, and your goals may also change. What was important for you in 12 years may not be so important when you are 22 or 42 years old. And this is normal - to change your life plan, because it shows that you are aware of the changes that happen in your life.

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The third method. Solve problems with the plan

Part One: Definition Problem

1. Realize the problem with which you encountered

Sometimes the most difficult part of creating a plan is that you do not know what is the problem. Often the problem with which we encountered creates some more problems. The trouble, as they say, does not come alone. What you need to do is to find the source of the problem. And this is exactly what you need to figure out.

Your mother does not allow you to spend four weeks from a friend in a mountain hut. This is a problem, but where is the source of this problem? You got a two algebra. And it is precisely this is the reason why your mother does not let you go to a friend on vacation. And this twice is exactly the problem you need to solve.

2. Determine what result you hope to achieve, solving your problem

What goal do you hope to achieve, solving the problem? Focus on achieving your goal. The rest will come by itself.

Your goal is to improve your mathematics assessment at least before the fourth. In parallel with this, improving your knowledge in mathematics, you hope that your mother will let you go to a friend on vacation.

3. Find out why this problem occurs

Which of your habits contributed to the emergence of the problem? Highlight some time to analyze the causes of the problem.

Your problem is that you got the top three in mathematics. Think what could lead to this: maybe you talked a lot with a friend in the lesson. Or did not do homework In the evenings due to training in football, for example.

4. Consider external factors that contribute to the emergence of the problem.

Many problems arise due to any of your actions. But do not forget about external factorsworking against you. Consider an example. You got in mathematics a bad assessment that needs to be corrected. The reason for this may be a misunderstanding of the teacher's explanation on this topic, and not what you talked with a friend.

Part Two: Find a solution and create a plan.

1. Find some possible solutions to your problem.

You can just write down everything. possible options On a piece of paper or take advantage of one of the brainstorming methods. Such, for example, as a mental map. Whatever way you choose, you must take into account both opportunities for the occurrence of the problem: your wines and factors that do not depend on you.

Solving the problem of communication with a friend in the lesson:

Sit in lessons as far as possible from your friends.
Explain to your friends that you do not assign information in the lesson and get bad marks. So you need to focus on the lesson.
If you are sitting on the place assigned to you, ask the teachers to transplant you so that you can focus better.

Solving the problem of unfulfilled homework due to football training:

Make a part of your homework during lunch or during a break. So you will remain less work for evening.
Stick Rules. After training, you must have dinner and make a homework. Encourage yourself viewing the TV after you do lessons.

Solving the problem of misunderstanding Algebra:

Let a classmate help you, who can clarify all the incomprehensible moments for you.
Ask for help from the teacher. Explain that you do not understand the material and need an additional explanation.
Take a mathematics with a tutor.

2. Create a plan

So you spent brainstorm And they understood what your problem is. Now select the most effective, in your opinion, solving the problem and write down the plan for yourself. Hang the plan somewhere where it will most often come across your eyes. Your plan for improving your level in mathematics should look like this:

Plan for improvement within four weeks

Say Kate, that in the lessons I can not talk to her. If it does not help, then recover from it.
Every Tuesday and Thursday to do lessons during lunch. So I will have less tasks you need to do after training.
Every Monday and Wednesday visit Optional in mathematics. Purpose: after four weeks to improve your level from the top three to the fourth.

3. Analyze the first week

Did you all planned? Did you succeed? What errors did you allow? Having made a good analysis, you can avoid mistakes in the future.

4. Do not lose the motivation

Stick your plan until you reach the goal. Do not stop halfway. If one day you did not adhere to the plan, make sure that it does not happen again. If you see that this plan does not work, think about what is wrong with him, and write a new plan.