Balance sheet (assets and liabilities, sections, types)

Active.kz - find out your account status


Activ is the largest operator in Kazakhstan
Activ is an operator operating in the territory of the state of Kazakhstan. The telecommunications company provides its customers with services in the field of cellular communications and mobile Internet access. Becoming a client of a company, a person is faced with the need to obtain information about the implementation of a number of actions that interest him. Here we are talking about checking the balance, traffic balance, as well as other USSD requests that allow you to perform certain functions.

Team requests for tariff package

The subscriber can connect to any tariff package and change it independently. The following USSD commands are used:

  • *166*2#OK – a set of characters to obtain information about the current tariff package;
  • *166*3#OK – information about Active tariff programs;
  • *166*1#OK – option to change the tariff;
  • *167#OK – reconnection of tariff programs;
  • *888*3#OK – Internet connection for a month;
  • *444*9#OK – selection of monthly Internet traffic;
  • *444*1#OK – selection of daily Internet traffic;
  • *444*8#OK – annual Internet connection;
  • *145#OK – roaming activation.

Find out your balance through your My Active account

The above information can also be obtained through your personal account. For this it is necessary^

  1. go to active.kz and click on the “My Activ” tab
  2. In the navigation menu that opens, click “Information by number”,
  3. and then enter your phone number.

A login password will be sent to it. By entering it, you will be able to familiarize yourself with all the operations being carried out, as well as find out the balance and amount of traffic for accessing the Internet, which is available today. Please note that access to your personal account can also be obtained through a mobile application, which is available for download on the PlayMarket and Apple Store online services.

Current liabilities in the balance sheet are line 1500 of the balance sheet

Often, accountants, when filling out tables characterizing the financial condition of an organization, encounter difficulties when it is necessary to indicate current liabilities, because this concept is absent in regulatory documents on accounting and taxation.

To determine where current liabilities are reflected on the balance sheet, let us turn to the meaning of this term. The Financial Dictionary defines current liabilities as accounts payable due within the next 12 months. In other words, current liabilities are synonymous with current liabilities. Short-term liabilities are reflected in section V of the liability side of the balance sheet. Thus, current liabilities in the balance sheet are line 1500 “Total for Section V”, which is defined as the sum of lines 1510, 1520, 1540, 1550, 1530 of the balance sheet liabilities.

Find out when the balance sheet is submitted (deadlines, nuances) here .

USSD requests for Active subscribers

To get other information about the phone number you are using, there are certain USSD requests. The most common ones are listed below:

  1. *114# - receive the digits of your number.
  2. *166*2# -receive data about the tariff used.
  3. *166*3# - data about tariff plans offered by the company.
  4. *166*1# — change the tariff plan.

Popular USSD requests

We hope that the information presented in the material was useful to you. To get more detailed answers to questions from telecommunications company clients, you need to visit the official website.

Structure of the enterprise's balance sheet

The balance sheet form used for official reporting in the Russian Federation is a table divided into two parts: the asset and liability of the balance sheet. The total amounts of assets and liabilities of the balance sheet must be equal.

A balance sheet asset is a reflection of the property and liabilities that are under the control of the enterprise, are used in its financial and economic activities and can bring it benefits in the future. The asset is divided into 2 sections:

  • non-current assets (this section reflects property used by the organization for a long time, the cost of which, as a rule, is taken into account in the financial result in parts);
  • current assets, data on the availability of which are in constant dynamics, accounting for their value in the financial result, as a rule, is carried out one-time.

Read more about them in the material “Current assets on the balance sheet are...” .

The balance sheet liability characterizes the sources of those funds from which the balance sheet asset is formed. It consists of three sections:

  • capital and reserves, which reflect the organization’s own funds (its net assets);
  • long-term liabilities, which characterize the debt of an enterprise that has existed for a long time;
  • short-term liabilities showing an actively changing part of the organization's debt.

To learn about which entries are used when reflecting equity capital in accounting, read the article “Procedure for accounting for an organization’s equity capital (nuances).”

Checking your main balance

USSD command

The fastest way to request a balance on Active is to dial * 111 #.

Sending SMS

To receive data, you need to send a message with the text bal to the short number 100.

The service is also not charged and is not subject to payment.

Through your personal account

Each client has the opportunity to log in to the operator’s website and gain access to their personal account. In it you can get information not only about the balance, but also get acquainted with all current expenses and ongoing operations.

Including how to find out the Asset balance and the current balance of gigabytes for Internet access.

How to log into your personal account:

  1. Open the official website of the operator active.kz.
  2. Find the “My Active” section.
  3. In the “Personal Account” column, select “Information by number”.
  4. Enter your phone number and click “Next”, after which a login password will be sent to the specified number.

In the My active mobile application

The mobile application can be downloaded from the App Store, Windows Store and Google Play; direct links are also available on the website of the operator Active KZ.

My active is a mobile assistant, a client’s personal account, adapted for smartphones and devices.

After downloading and installing, the application needs to be activated:

  1. From the number from which you will log in in the future, you need to call the command * 245 #.
  2. After receiving a short message with a temporary password, enter it along with your phone number in the appropriate fields of the application.
  3. Please enter your email address.
  4. Log in via e-mail according to the instructions in the letter and set your own secure password.

The application is activated and ready to work; in the future, to log in you will only need a phone number and a password you set yourself.

My active allows you not only to find out your balance, but also to receive detailed information about account transactions, change your tariff plan, manage connected services and top up your account if necessary.

Latest balance changes

From 06/01/2019, the balance sheet form is valid as amended by Order of the Ministry of Finance dated 04/19/2019 No. 61n. The key changes in it (as well as in other financial statements) are as follows:

  • now reporting can only be prepared in thousand rubles, millions can no longer be used as a unit of measurement;
  • OKVED in the header has been replaced by OKVED 2;
  • The balance sheet must contain information about the audit organization (auditor).

The auditor mark should only be given to those companies that are subject to mandatory audit. Tax authorities will use it both to impose a fine on the organization itself if it ignored the obligation to undergo an audit, and in order to know from which auditor they can request information on the organization in accordance with Art. 93 Tax Code of the Russian Federation.

More significant changes have occurred in Form 2. Read more about them here.

USSD command

USSD request by number * 166 * 2 # is the fastest way to find out your Active tariff.

To use this service you need:

  1. Dial the command *166*2# on the mobile phone keypad;
  2. Press the call button:
  3. Wait for a response in the form of an SMS message.

After the request, you will receive an SMS message with the name of the current tariff plan. The check is free.

If you don't receive an SMS with the tariff name immediately after your request, don't worry. Delivery of the SMS message may take some time, please wait a few minutes before dialing the command again.

Pros and cons of Active

The main advantages include:

  • Unlimited numbers on Active and Kcell networks.
  • Internet packages are valid 24 hours a day and do not expire.
  • The network has wide 3G/4G coverage, as well as the ability to combine with 2G/3G/4G.
  • 100 messages are provided within the network.
  • Up to 200 minutes are provided for other operators.
  • Restarting the tariff plan ahead of schedule.
  • Possibility to make a free call with a zero balance.

When you switch to another tariff, all bonuses, traffic, messages and minutes will be lost, which can be considered a minus.

Mobile app

The Activ KZ mobile application is one of the most convenient ways to view the tariff on Activ, its balance and any other information by phone number.

To find out your tariff through the application you need to:

  1. Install the Activ application for your operating system - iOS or Android.
  2. Activate it by dialing * 245 # on your phone. You will receive a temporary login password in response;
  3. Log in using a temporary password;
  4. View your tariff in the “Profile” section.

The mobile app is free to use, but there may be charges for downloading it and connecting to the internet to make it work, depending on your plan or when you're roaming.

The concept and meaning of balance sheet items

Sections of the balance sheet are detailed by breaking them down into items. The itemized details recommended for submission to the Federal Tax Service Inspectorate are contained in balance sheet forms approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n in 2 versions:

  • complete (Appendix 1);
  • abbreviated (Appendix 5).

The abbreviated (simplified) form of the balance sheet allows for the combination of its articles in order to obtain aggregated indicators and simplify reporting. However, its use is available only to persons entitled to conduct simplified accounting (SMEs, NPOs, participants in the Skolkovo project).

The breakdown of sections into articles is due to the need to highlight the main types of property and liabilities that form the corresponding sections of the balance sheet.

The form of a complete balance sheet recommended by the Ministry of Finance of Russia assumes the following breakdown of sections by item:

  • fixed assets:
  • intangible assets;
  • research and development results;
  • Intangible search assets;
  • tangible prospecting assets;
  • fixed assets;
  • profitable investments in material assets;
  • financial investments;
  • Deferred tax assets;
  • Other noncurrent assets;
  • current assets:
    • stocks;
    • VAT on purchased assets;
    • accounts receivable;
    • financial investments (except for cash equivalents);
    • cash and cash equivalents;
    • Other current assets;
  • capital and reserves:
    • authorized capital (share capital, authorized capital, contributions of partners);
    • own shares purchased from shareholders;
    • revaluation of non-current assets;
    • additional capital (without revaluation);
    • Reserve capital;
    • retained earnings (uncovered loss);

    Find out which line shows gross profit on the balance sheet here .

    • long term duties:
    • borrowed funds;
    • deferred tax liabilities;
    • estimated liabilities;
    • other obligations;
  • Short-term liabilities:
    • borrowed funds;
    • accounts payable;
    • revenue of the future periods;
    • estimated liabilities;
    • other obligations.

    When drawing up a balance sheet, an organization can use the item-by-item detailing recommended by the Russian Ministry of Finance. However, it has the right to use its own development of this breakdown if it believes that this will lead to greater reliability of reporting. In addition, if there is no data to fill out the relevant items, the company has the right to exclude such items from the balance sheet it compiles.

    Look at a sample balance sheet prepared by ConsultantPlus experts. Get trial access to the system and proceed to the material. It's free.

    Visit to the operator's office

    If you were unable to find out the tariff using other methods or do not have access to a SIM card, you can visit the service office of the operator Active.

    The company's staff will help you find out all the information about your current plan.

    When visiting a service office, be sure to take your passport or other identification document with you. All data on your phone number is confidential.

    If the operator's employees are not convinced that you are the owner of the number, they simply will not be able to help you and provide the necessary information.

    We have given 4 main ways to find out the tariff plan on Active Kazakhstan. If you have not yet installed a mobile application from your operator, be sure to do so.

    Composition of balance sheet items

    Balance sheet items are filled out based on data on balances in accounting accounts as of the reporting date. When filling out a report for submission to the Federal Tax Service, you must be guided by a number of rules established for the preparation of such reports (PBU 4/99, approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n):

    • The initial accounting data must be reliable, complete, neutral and formed in accordance with the rules of the current PBU. When reflecting them, it is necessary to comply with the principles of materiality and comparability with the results of previous periods.
    • In the current report, data from previous periods must be consistent with the figures in the final accounts for those periods.
    • For the annual balance sheet, the presence of property and liabilities must be confirmed by the results of their inventory.
    • Debit and credit balances in the balance sheet are not collapsed.
    • Fixed assets and intangible assets are shown at residual value.
    • Assets are reflected at their book value (less created reserves and mark-ups).

    You can see a detailed line-by-line algorithm for filling out the balance sheet in the Guide to Accounting Reports from ConsultantPlus, having received free access to the system.

    And below is information about on the basis of the balances of which accounts the above balance sheet items are filled in in relation to the current version of the chart of accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n:

    • Under the article “Intangible assets”, the residual value of intangible assets is indicated, corresponding to the difference in the balances of accounting accounts 04 and 05. At the same time, for account 04, data falling in the line “Results of research and development” is not taken into account, and for account 05 - figures related to intangible search assets.
    • The article “Results of research and development” is filled in if there is data on R&D costs in account 04.
    • Data on the items “Intangible exploration assets” and “Tangible exploration assets” are important only for those organizations that develop natural resources if they have information on account 08 to fill out lines for these items. Tangible exploration assets include tangible objects, and intangible assets include all others. Both types of assets are subject to depreciation, recorded in accounts 02 and 05, respectively.
    • For the item “Fixed Assets”, data on the residual value of fixed assets (the difference in the balances of accounting accounts 01 and 02, while account 02 does not take into account data related to material exploration assets and profitable investments in assets) and capital investment costs (account 08, excluding the figures included in the lines of the articles “Intangible search assets” and “Tangible search assets”).
    • Data for the article “Profitable investments in assets” is taken as the difference between the balances of accounts 03 and 02 in relation to the same objects.
    • The item “Financial investments” in non-current assets is filled in if there are amounts with a repayment period of more than 12 months in accounts 55 (deposits), 58 (financial investments), 73 (loans to employees). The balance of account 58 is reduced by the amount of the created reserve (account 59) related to long-term investments.
    • Under the article “Deferred tax assets”, organizations applying PBU 18/02 indicate the balance of account 09.
    • When the line item “Other non-current assets” is used, the balance sheet reflects assets that are either not included in the above lines, or those that the organization considers necessary to highlight.
    • The figure for the item “Inventories” is formed as the sum of the balances on accounts 10, 11 (minus the reserve recorded on account 14), 15, 16, 20, 21, 23, 28, 29, 41 (minus account 42, if accounting for goods carried out with a markup), 43, 44, 45, 46, 97.
    • The item “VAT on purchased valuables” reflects the balance of account 19.
    • To obtain the data indicated under the “Accounts receivable” item, debit balances on accounts 60, 62 (both accounts minus the reserves formed on account 63), 66, 67, 68, 69, 70, 71, 73 (minus data , recorded under the article “Financial investments”), 75, 76.
    • The article “Financial investments (except for cash equivalents)” in current assets shows data on accounts 55 (deposits), 58 (financial investments), 73 (loans to employees) with repayment periods of less than 12 months. In this case, the figures in account 58 are reduced by the amount of the created reserve (account 59) for short-term investments.
    • The data for the item “Cash and cash equivalents” is obtained by adding the balances of accounts 50, 51, 52, 55 (excluding deposits), 57.
    • The line of the article “Other current assets” includes assets that are either for some reason not reflected in the above lines, or those that the organization considers necessary to highlight. For example, this could be a bad debt from a counterparty or the value of stolen property for which investigative actions have not yet been completed. Reflection of such data on this line with a corresponding reduction in figures for those items in which they could have been reflected if there had not been a decision by the organization to allocate them, will require notes both to the article “Other current assets” and to the second article, which will be affected such an operation.
    • The data for the article “Authorized capital (share capital, authorized capital, contributions of partners)” is taken as the balance of account 80.
    • The figures in the article “Own shares purchased from shareholders” correspond to the balances of account 81.
    • For the article “Revaluation of non-current assets”, data on balances on account 83 related to fixed assets and intangible assets is used.
    • Data for the item “Additional capital (without revaluation)” is formed as balances on account 83 minus data on the revaluation of fixed assets and intangible assets.
    • The item “Reserve capital” shows the balance of account 82.
    • The value reflected under the item “Retained earnings (uncovered loss)” in the annual balance sheet is the balance of account 84. For interim reporting (before the balance sheet reformation carried out at the end of the year), this figure is the sum of two balances: for account 84 (financial the result of previous years) and 99 (financial result of the current period of the reporting year). The item “Retained earnings (uncovered loss)” is the only balance sheet item that can have a negative value. At the same time, it is important that for an organization that has a loss, the total of the “Capital and Reserves” section (net assets) does not turn out to be less than the amount of the authorized capital. If this circumstance occurs for two financial years in a row, then the organization must either reduce its authorized capital to the appropriate figure (and this is not always possible, since the authorized capital cannot be less than the minimum value established by current legislation), or it is subject to liquidation.

    ATTENTION! With the reporting campaign for 2021, changes to PBU 18/02, 16/02, 13/2000, FSBU 5/2019 “Reserves” come into effect. And starting with reporting for 2022, the new FSBU 25/2018 “Lease Accounting”, FSBU 6/2020 “Fixed Assets”, FSBU 26/2020 “Capital Investments” should be applied. You can start applying new accounting standards earlier. This decision needs to be fixed in the accounting policy of the enterprise.

    Read more about the reformation of the balance sheet in the article “How and when to reform the balance sheet?” .

    • The article “Borrowed funds” in the “Long-term liabilities” section is filled in if there is debt on loans and borrowings, the repayment period of which exceeds 12 months (account balance 67). In this case, interest on long-term borrowed funds must be taken into account as part of short-term accounts payable.
    • Under the article “Deferred tax liabilities”, organizations applying PBU 18/02 indicate the balance of account 77.
    • The value under the item “Estimated liabilities” in the section “Long-term liabilities” corresponds to the balance in account 96 (reserves for future expenses) in relation to those reserves whose useful life exceeds 12 months.
    • The item “Other liabilities” in the section “Long-term liabilities” shows liabilities with a maturity of more than 12 months that are not included in other lines of long-term liabilities.
    • The article “Borrowed funds” in the “Short-term liabilities” section is filled in if there is debt on loans and borrowings, the repayment period of which is less than 12 months (account balance 66). At the same time, this includes interest on long-term borrowed funds, recorded in account 67, and debt on long-term loans and borrowings, recorded in account 67, if there are less than 12 months left until its repayment.
    • The data for the “Accounts payable” item is formed as the sum of credit balances for accounts 60, 62, 68, 69, 70, 71, 73, 75, 76.
    • For the item “Deferred income” the value is taken as the sum of balances on accounts 86 (target financing) and 98 (deferred income).
    • The value under the item “Estimated liabilities” in the section “Short-term liabilities” corresponds to the balance in account 96 (reserves for future expenses) in terms of those reserves whose useful life is less than 12 months.
    • Under the item “Other liabilities” in the section “Short-term liabilities”, liabilities with a maturity of less than 12 months are shown that are not included in other lines of short-term liabilities.

    Read about one of the most frequently created short-term reserves in the material “Creating a reserve for vacation pay in accounting.”

    Checking your main balance

    The easiest and fastest way to check your balance is the USSD command *111#, the service is provided free of charge.

    You can also send an SMS with the text bal to number 100; there is no charge for the message.

    The operator also offers to use your personal account on the operator’s official website. To do this you need to do the following:

    1. Go to the official website of the operator - active.kz.
    2. Go to the “My Active” section.
    3. In your personal account, go to the Information by number tab.
    4. Enter your phone number to receive a password code to log in.

    Also in your personal account you can check the balance of your Internet package, look at the current costs for the number, look at your current costs, what operations the subscriber uses and much more.

    Another way is a mobile application from the operator, which can be downloaded to any device in the application stores: Android, IOS and Windows Phone. It can also be found via the link available on the official website of the operator Active KZ.

    The My active application will help you get all the necessary information - it is a convenient and functional mobile assistant. To do this you need:

    1. Download and install the application in one of the following ways (through the official application store or via a link on the operator’s official website)
    2. Dial *245# on your phone (from the device from which you will later use the My active application)
    3. Receive a password code for entry, which will be sent via SMS.
    4. Enter your email.
    5. Log in according to the instructions you will receive by email.
    6. Create your own unique, highly secure password.

    After this, the account will be activated, for the next time you will only need to enter your phone number and personal password.

    The application will tell you not only about the current balance of your mobile phone account, but will also introduce you to the details of the number, show information about the selected tariff, help you change it if necessary, allow you to manage all services, and also top up your balance.

    Balance sheet - what is it?

    An accounting balance sheet is a tabular version of the reflection of an organization’s financial indicators as of a certain date.
    In the most widespread form in the Russian Federation, the balance sheet consists of two equal parts, one of which shows what the organization has in monetary terms (balance sheet asset), and the other - from what sources it was acquired (balance sheet liability) . This equality is based on the reflection of property and liabilities using a double entry method in accounting accounts. ATTENTION! From 2021, financial statements will be submitted exclusively in electronic form. Paper forms will no longer be accepted. Read more about changes to the rules for presenting financial statements here. We also remind you that in 2021 the reporting forms have been updated.

    A balance sheet compiled as of a specific date allows one to assess the current financial condition of an organization, and a comparison of data from balance sheets compiled as of different dates allows one to track changes in its financial condition over time. The balance sheet is one of the main documents that serves as a source of data for conducting an economic analysis of an enterprise's activities.

    Having trouble with your balance? On our forum you can consult on any issue. For example, here you can see whether an explanatory note is needed for the financial statements of a small enterprise.

    Tariff change

    Active offers 7 different tariffs. You can change one to another at any time. To do this in your personal account Active Kazakhstan:

    1. Go to your profile and click on the “Change” button to the right of your tariff plan.
    2. Select the appropriate tariff from the menu.
    3. The page below shows information about the new service package. Check it out. If everything suits you, click on the “Change” button.
    4. The system will ask for additional confirmation and warn that in case of replacement, all balances at the current tariff will be burned. Click “Ok” to continue.

    If you have the required amount on your balance, the tariff will change. If there are not enough funds, the old package of services will remain.

    How to change your password

    A message with a password to enter your personal account is sent to the subscriber’s phone. The system issues a four-digit combination automatically. Therefore, the password is not secure.

    To prevent your user account from being hacked, it is recommended to change your password to a more secure one. Operators immediately offer a new strong password. The user can independently come up with a new password in his personal account.

    This procedure is simple, you need to go through the following steps:

    1. Go to the My asset service.
    2. On the right side of the page, find the “Change Password” button and click it.
    3. Three empty fields will appear. In the first one you must enter the previous code, in the second - a new password created by the user. Please note that a strong password must include lowercase and uppercase letters, numbers and other symbols. In the third field you need to re-enter the new password for confirmation.
    4. Next, you need to click “Save”.

    After completing these simple steps, the user will successfully change the password.

    Blocking a number

    Social media accounts, email, online wallets and banking applications are linked to mobile numbers. If attackers gain access to the number, they can get to everything else.

    Therefore, in Active you can block a number at any time. To do this, you only need to take two steps in your personal account.

    Still in the same profile card, find the “Block” button opposite the “Status” line. The system will ask for confirmation. As soon as you click “Ok”, your number will be deactivated.

    Then you can contact the company office. Provide them with identification. The phone number will be restored and you will be given a new SIM card.

    Forwarding

    Forwarding is a universal option. Some subscribers use it to create multi-channel communication. Others, on the contrary, direct all calls to an answering machine so as not to be disturbed.

    In all cases, to connect you need:

    1. Go to “My Activ” and in the subsection “.
    2. Select the condition under which forwarding will be activated: when you do not answer, if there is no network or the phone is busy. With unconditional forwarding, calls are directed to the number specified in the settings until you disable the service.
    3. Enter the number and click on “Save”.

    The asset does not charge a subscription fee for forwarding, connecting and disconnecting the service.

    Detailing

    In your personal account you can see brief details of calls. For more detailed information you will have to contact the office. Here you can find out the number, call time and duration.

    All you need to do:

    1. Go to “My Activ”.
    2. Click on the “Details” link in the “Personal Account” subsection.
    3. Select a reporting period in the calendar.
    4. Click on "Ok".

    It takes a few seconds to load, and a table with information about calls and Internet access will appear on the page.

    You can convert the data to PDF or Excel and send it by email.

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