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Subtitles
Russian
00:00:08
in the previous part we looked at two00:00:10
main financial statements: the balance sheet and the00:00:12
income statement; the balance sheet00:00:14
contains information about the assets,00:00:16
liabilities and equity capital of00:00:18
the enterprise as of a certain date, and the00:00:20
income statement provides information00:00:22
about the income and expenses of the enterprise00:00:24
during the period; today we will talk about the00:00:26
other two reports that00:00:28
provide more spices,00:00:31
there are two more auxiliary Ottas, they are00:00:33
very specific, I’ll just mention them in passing,00:00:35
which make up only00:00:37
large enterprises, and this is not only00:00:40
because, as if by law, they are00:00:42
obliged to, in fact, small00:00:43
enterprises do not make much sense to compile them,00:00:45
because00:00:48
there is no such detailed information is required, the00:00:51
third00:00:53
report is called Ott about owner's00:00:58
capital00:01:00
and about00:01:03
owner's capital owner's capital00:01:06
- This is just one of the elements of00:01:09
the reporting but it can change during the00:01:12
period the statement of owner's capital is00:01:14
conditionally it looks like this in general there00:01:18
is information about what kind of we00:01:20
have equity capital at the beginning of00:01:24
the period at the beginning That is, if we00:01:27
draw up this report for 2014, what00:01:30
was our equity capital on January 1,00:01:32
2014, it contains information about00:01:36
everything that increased equity capital00:01:41
increase And what can increase00:01:43
equity capital additional00:01:46
deposits additional deposits founders,00:01:49
the founder can invest additional00:01:51
money, something else, profit, profit, these are the00:01:54
two main points, there are even00:01:56
more other more specific things00:01:58
that can increase one’s own00:01:59
capital, we won’t focus on them now,00:02:01
but the main two are: You00:02:03
called it the additional contribution00:02:05
of the founder and earnings for the period00:02:07
profit they increase equity00:02:09
capital And also equity capital00:02:10
can naturally00:02:12
decrease, decrease in equity00:02:15
capital due to which the00:02:20
founder can withdraw00:02:22
funds Yes, he can withdraw his contribution, he00:02:24
can also distribute his profit for00:02:27
dividends, he can if he has00:02:29
profit that he has accumulated during00:02:31
previous periods, he can take them00:02:33
as dividends, this is actually00:02:35
his goal when he invested00:02:37
money and also the expense,00:02:41
correct the loss. Yes, during the period00:02:44
a loss can be received, then the equity capital00:02:46
will also decrease and as a result of00:02:49
all these changes we receive00:02:51
equity capital by end of the period Well,00:02:54
naturally, in a real report this00:02:57
information is provided with greater00:02:58
detail.00:02:59
But for a small enterprise that, for00:03:02
example, does not often, where the founder00:03:05
rarely makes additional contributions or00:03:07
withdraws funds, this report is00:03:09
not of particular value because it does00:03:12
not actually show the results of the00:03:14
enterprise’s activities, all these events00:03:16
that00:03:18
occur here Well, let’s say the contributions or00:03:20
withdrawals of the founders, they occur according to the00:03:22
decision of the founder himself and the profit00:03:25
is received or the loss we can get much00:03:27
more useful detailed information, this is00:03:29
from the Financial00:03:32
results, but there is another00:03:36
report and the fourth report that we are00:03:39
considering today00:03:41
is called the00:03:42
cash00:03:46
flow report again money is just00:03:49
one example of an asset Why do we00:03:52
need some kind of separate OTT in order00:03:55
to study exactly00:03:57
money in order to have an idea of what00:04:00
we will spend this money on I don’t know from the00:04:03
correction we will not spend but00:04:06
spent no financial reports are00:04:09
prepared for the future this is already00:04:12
called budgeting planning00:04:14
for the future reports are compiled only based on the00:04:16
fact of what has already happened and, for00:04:19
example, a cash flow report as well00:04:20
as a report on financial results, it is00:04:22
compiled for a period that has already passed,00:04:25
for example for 2014, detailed00:04:30
information about where we get00:04:32
money from and what we spend it on and is00:04:35
it connected with the breakdown? Is it related to the main00:04:37
activity of the enterprise or is it related00:04:40
to investments, investments in some00:04:42
new ones There is new equipment, new ones,00:04:46
let’s say so, stores, perhaps, that00:04:50
is, some investments and it00:04:53
will be shown separately We borrowed money from someone00:04:56
and did we repay previously taken00:04:59
loans00:05:00
and also in our reporting form? Well,00:05:04
adopted in Uzbekistan, there is a separate00:05:06
separate section dedicated to00:05:09
how much taxes we pay in general, by00:05:13
analogy with the statement of00:05:14
equity, here there will be information about our00:05:18
funds at the beginning then00:05:23
receipt Naturally with detailed00:05:25
breakdown of where it came from from from our00:05:28
customers from our00:05:31
tenants, for example, if this is some other00:05:33
expense, maybe we00:05:34
exported something and we have foreign exchange00:05:36
earnings and so on, outflows of money, what do00:05:40
we spend it on, we can spend it on00:05:43
wages to pay taxes for00:05:44
the return of loans for the payment of dividends00:05:48
for settlements with suppliers and so on.00:05:51
That is, the list can be very large.00:05:54
Well, at the end of the conv we get00:05:58
Snezh.00:06:01
I would like to emphasize this OTT; on the00:06:05
one hand, it is interconnected; on the other00:06:07
hand, it is different from the financial00:06:11
results statement; the report about cash flows00:06:13
shows how much money we earned and00:06:15
how much we spent Yes, the report on00:06:17
financial results seems to show the same00:06:19
thing It would seem, but in fact this is00:06:23
completely00:06:28
information based on the results of activities00:06:32
may not be able to provide00:06:34
ourselves with00:06:36
cash Here is an00:06:39
example of what is happening let's return to to our00:06:42
second lesson where we studied How00:06:45
certain events affect the elements of00:06:48
the statement What happens to our00:06:50
elements of the statement when we buy00:06:52
new00:06:54
equipment one asset is replaced by another00:06:56
asset Absolutely correct Agree00:07:00
Now let's see how this event00:07:02
will affect the income statement00:07:03
you said that one asset00:07:05
is replaced on the other in the00:07:07
financial results report What kind of information00:07:10
is shown?00:07:13
Income and expenses are shown there. And since this event did00:07:15
not result in either income or expenses,00:07:17
it means that it will not be reflected here in any way. We00:07:20
received neither profit nor loss from the fact00:07:22
that we bought new equipment, but in00:07:24
this report in In the cash flow report,00:07:26
we will see that we have lost money.00:07:29
Yes, we paid for this equipment and00:07:32
it may turn out that So there is a profit here,00:07:34
but there is no net influx of money,00:07:38
that is, in principle, it is theoretically possible for the00:07:40
company to go00:07:42
bankrupt, despite the fact that it is00:07:45
profitable if it simply spends too much00:07:48
money on some00:07:50
investments that it cannot recoup in the00:07:53
near00:07:54
future. Therefore, Eva Otta is also not00:08:00
enough to see that we are earning a00:08:02
good profit. We also need to see that we00:08:04
can afford what we buy00:08:07
in the long term. Well, What00:08:10
all these reports have in common is that since00:08:13
the elements of reporting are presented there, we00:08:15
talked about the fact that an asset, for example,00:08:17
can be recognized as an asset only if it is00:08:19
measured in money, respectively, in all00:08:22
these reports the same unit00:08:25
of measurement if they are compiled with us00:08:28
is 1,000 amounts of00:08:29
others units of measurement there cannot be00:08:31
if there are no questions there are no questions00:08:36
then how about a mini test tell me which one00:08:40
In which report can you see information00:08:43
about00:08:44
how much services we received, let’s say00:08:48
for electricity How much electricity in monetary00:08:51
terms did our00:08:53
enterprise consume for the period in which00:08:55
report can this be seen in otta about00:08:57
cash flows In what line exactly where do00:09:01
you see this information,00:09:03
I mean that we are not talking about a00:09:05
standard form of reporting but about the00:09:07
most detailed reporting00:09:10
Where in the cash flow report This00:09:12
can be00:09:14
seen in the outflow you will only see00:09:17
money but not specifically for what it00:09:20
will be written there No, I can00:09:22
detail these outflows as I want, I00:09:24
can detail what I spent on my salary00:09:25
on this and that, and so on, I can00:09:28
really say that I, let’s say, the organization00:09:31
that supplied me with electricity00:09:33
paid, let’s say,00:09:36
5,00000:09:38
sums, this is the figure that we00:09:41
need Why Because that it’s just that you00:09:45
paid, it could be an00:09:47
advance payment What an advance payment Absolutely00:09:50
right, I can let’s say in Deca they beat up00:09:53
the electricity from this, you won’t00:09:55
see that’s right, I can sign a contract00:09:58
with this organization, let’s say in the00:10:00
month of December and make them an advance payment for the00:10:02
next year in this In this case, these 5,000 do00:10:05
not show in any way how much electricity I spent.00:10:07
They only show00:10:09
how much I paid. Other00:10:12
options mean in financial00:10:15
results reports, and where in00:10:17
expenses, when I spend electricity,00:10:20
I have an00:10:22
obligation to pay for it, and at the same time00:10:25
with this obligation, we have an00:10:26
expense. Absolutely right.00:10:29
if my expenses are detailed, I00:10:32
see what I spent them on. And in particular, there00:10:34
are expenses for00:10:36
electricity. This is where the amount00:10:38
that will be written there will00:10:40
show How much electricity I00:10:42
received and00:10:44
spent, another example. In which00:10:47
report can you see how many00:10:49
goods you have? there are pieces in the warehouse00:10:56
where in which section00:11:00
in the assets section but they are not in00:11:03
quantitative terms in the00:11:05
assets section there really is an article00:11:09
goods but you got caught goods there are00:11:13
presented in sum terms it is00:11:15
shown with How much we bought them how much00:11:17
they cost But there is no information about that00:11:20
how many pieces there are, this information00:11:23
cannot be in any form at all because00:11:24
everything, as I already said, is presented in00:11:27
monetary terms. There is simply no00:11:30
information about the number of pieces, meters,00:11:34
kilograms, and cannot be there, but00:11:36
nevertheless, an enterprise can00:11:39
draw up so-called notes to00:11:41
the financial statements Well, a kind of00:11:43
additional additional summary in00:11:45
which this information Can be00:11:47
disclosed in free form if00:11:49
you take, for example, the international financial00:11:52
statements of large companies00:11:55
such as00:11:57
someone you can see Let’s say the00:12:00
set of statements itself takes up Well, about00:12:02
100 pages, of which four pages are the00:12:05
four forms of statements that I I00:12:07
just described and the remaining 96 are00:12:10
just these very notes, that is, they00:12:12
take up the majority of it. It’s written there,00:12:15
let’s say that Lukoil we are exploring00:12:17
oil fields there or gas fields00:12:19
there, there, there, there, we have such and such00:12:21
reserves, they are located in such and such - in places00:12:24
and the like, that is, any information00:12:27
that you cannot00:12:29
in the main reports You can reflect in00:12:32
additional00:12:33
notes information about goods in00:12:36
pieces can only be shown there in00:12:38
other reports it cannot be in which00:12:41
report you can see how much money you have00:12:44
now in00:12:46
Balan Where in the current assets among our00:12:51
assets there is a cash asset, of00:12:55
course you can see00:12:57
this, although it is correct in the00:13:01
cash flow report in the cash00:13:03
flow report you can also find out how much00:13:05
money we have now because in addition to the movement of00:13:07
money there is information about balances at the00:13:11
beginning and at the end of the period, that is, there are00:13:13
two correct answers, some00:13:15
information can be presented00:13:17
twice in which report you can see how00:13:19
much profit we earned during the period of the00:13:21
financial00:13:23
results report This seems obvious Yes,00:13:26
income minus expenses equals profit00:13:29
this is the only option from about00:13:31
equity in You00:13:32
can also find out00:13:34
this information about your own capital because profit00:13:36
increases your own capital and,00:13:39
accordingly, any change in capital00:13:41
should be00:13:42
reflected there. The most important thing is that you must00:13:45
understand the difference between the reports and what00:13:47
information can be found there, then you00:13:50
can not only draw up these reports00:13:52
but also00:13:57
PTO documents useful information from a report is00:14:00
much more difficult than compiling it00:14:02
because they are often compiled now using00:14:05
modern accounting programs;00:14:07
there you just need to press a button if the00:14:08
program is configured correctly and the00:14:12
program will give you the report itself. But to00:14:15
read this information and draw00:14:16
the right conclusions. Now this is more difficult,00:14:19
some more questions interesting00:14:22
should you have any questions00:14:25
now based on what we are00:14:27
going through00:14:30
then00:14:33
let’s say such a question, I want to know how much00:14:37
money I should pay to my00:14:38
employees as wages in00:14:41
which report can I00:14:43
see this Why? Because in the balance sheet the00:14:46
liabilities00:14:48
reflect the debt to for staff, the00:14:52
balance sheet contains not only assets but also00:14:54
liabilities. If I owe something to00:14:57
the staff, I can see it there. It00:15:00
will be written there, let’s say that I owe00:15:02
my staff 1000. I can see in the balance sheet00:15:04
how much I00:15:07
paid as an employee. No why and if00:15:12
not, where can I I can see this in the00:15:15
cash flow report, I can’t see in00:15:17
the balance sheet what I paid because the00:15:19
balance sheet shows what I have,00:15:21
if I have already paid it, it’s00:15:24
no longer there Yes, it’s00:15:26
gone, it doesn’t matter00:15:29
the liabilities Or about assets, the main thing is00:15:31
that it’s no longer there but in the00:15:33
cash flow report you can see How much00:15:35
money I paid for the period Well, let’s say00:15:38
I paid for the period00:15:43
2,000 And how much did my employees00:15:47
earn? Well, probably00:15:49
3,000, how did you00:15:52
know if we paid 2,000 another 1,00000:15:56
must be paid, I’ll sum them up,00:16:00
it’s good, as it were that is, you00:16:03
used the information from two reports.00:16:05
But you can check this information in some other way to00:16:08
make sure that your calculation is correct;00:16:12
there is some other source of information00:16:14
that can give us information about00:16:16
how much employees earned during the00:16:18
period; what happens when an employee00:16:21
earns money from00:16:23
us? For us what00:16:27
changes there are expenses for the00:16:31
administrative part Well, whether00:16:33
they are administrative or not depends on00:16:35
who our employee is, yes, that is, if00:16:37
he is an administrative employee, then this is an00:16:39
administrative expense, if he is a00:16:41
seller, then this is already an expense associated with00:16:43
sales, but the point is not what this00:16:46
expense is, the main thing is that this is an expense If an00:16:48
employee has earned money, we00:16:50
have an obligation to pay him this money00:16:52
and at the same time with this00:16:54
obligation an expense arises. He00:16:56
has earned money, we must pay him,00:16:59
and we can see the expenses in the00:17:01
financial00:17:03
results report if we open the00:17:06
results report. There for sure how said00:17:09
Alexander, it will be written 3,000, that is,00:17:12
the information in different reports is comparable to00:17:15
each other and Well, let00:17:19
’s say a correctly compiled00:17:21
report can be distinguished from a00:17:24
drawn one in particular By analyzing00:17:26
these00:17:27
moments And if in the cash00:17:31
flow report, for example, let’s say it says00:17:33
that in the report on financial results they00:17:35
earned00:17:38
10,000 we paid them00:17:42
6,000 and we owed00:17:47
5,000, something is wrong here, you must00:17:51
agree, this can only mean00:17:54
that we owed them some amount even earlier,00:17:56
then this can be explained,00:18:00
because if there were no remaining00:18:01
debts, then we owe them 1000:18:05
more there should have been four left in00:18:08
the balance sheet there should have been00:18:10
four That is, you can check00:18:12
the reporting, well, let’s say so, without checking the00:18:16
primary documentation, some errors in00:18:18
the reporting can be detected simply00:18:21
correctly After reading it, in principle,00:18:23
what I wanted to tell you in this lesson00:18:25
is some questions in00:18:29
then everything in the next lesson we00:18:32
will talk00:18:34
about how exactly accounting is kept at00:18:37
enterprises Well, it doesn’t matter, but with the help of00:18:40
accounting programs or00:18:43
manually we will finally talk about what00:18:45
debits and credits are, but we did00:18:49
n’t even mention these words yes Well, maybe00:18:52
only at the First lesson once00:18:54
No questions I also have no questions thank you See you00:18:57
tomorrowDescription:
Урок 4. ТИПЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ Часть 2. Отчет о собственном капитале, Отчет о денежных потоках. Видео лекции о бухгалтерском учете для начинающих на русском и узбекском языках. Наши сайты: Информационно правовой портал - www.norma.uz Сайт учебного центра - https://cpr.uz/ Вебинары - https://webinar.cpr.uz/ Онлайн курсы - https://learn.cpr.uz/ Экзамены: https://exam.cpr.uz/ Бесплатный онлайн-курс «Основы МСФО» – https://ifrs.academy/ Есть вопросы - звоните по телефону: +998 78 148 11 72
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