minimum capital set by law, and its real amount is fixed and approved by the Charter of the company.None of the founders could not unchanged in the document change the view, the value of the property, pick up their share.But they are able to make additional contributions to the development of the enterprise.
Accounting charter capital confirms the guarantee of the actual existence of the enterprise.It is important for lenders, making financial investments and partners are carrying out joint activities.
All businesses, from their activities, keep records of the authorized capital and settlements with shareholders.
of its size and efficient use is directly related production costs, margins and profits of the enterprise, and most importantly, its financial stability.
The authorized capital can be made:
- cash;
- fixed assets;
- intangible assets (this can be patents, licenses);
- property rights with assessment in monetary terms (buildings, land);
- securities.
If the contribution of one of the founder of more than 200 minimum wages, conducted an independent examination of the transferred property.In all other cases, the evaluation of the contribution made by mutual agreement of the finance.
Accounting for formation of the authorized capital
Depending on the form of ownership of the enterprise authorized capital and has the features of the formation is subdivided into:
- Authorized capital at the municipal organizations that received from the state assets and capital.
- Mutual Fund is formed from the contributions of the members of the cooperative who are working together.
- share capital consists of the contributions of the partners for doing business.Besides them there are also investors who have a commitment, depending on their contributions.
In the formation of the authorized capital allocate some of its stages:
- ads that are registered in the constituent documents.
- Subscription that corresponds to the value of shares that can be guaranteed to purchase a subscription.
- Paid, consisting of contributions received and sold commercially.
- Withdrawn.Formed by the amount of treasury shares from the shareholders by the company itself.
for business registration should be made 1/2 of the authorized capital, which is billed to the account and obtain the appropriate certificate.The accounting records of the company after the registration of the authorized capital are so:
A 75 TO 80 - Share capital is formed.
D 50 K 75 have the money in cash from the founder.
D 20 K 75 - payment services or works.
A 58 TO 75 - payment securities.
A 51 TO 75 - made money in the account.
D 10 To 75 - materials fee.
D 41 of the 75 - item fee.
A 08 TO 75 - the main means of payment.
A 04 TO 75 - contribution of intangible assets.
If you change in the founding documents in the direction of increasing the authorized capital account are on loan to the 80, and debit D 75.
source of growth may be:
- The reserve capital is needed to cover losses D 82 Additional capital may be formed of atrevaluation or issue.
D 83
- Retained earnings of previous years D 84.
- If increasing the nominal value of shares (when new).
D 50
· When the share capital is reduced, then the corresponding changes in the statutes in the accounting record debit D 80, and the loan of the 75 (81).This can occur when the output of one of the founders of the organization.He was awarded 84 D revenues due the 75th and issued money D 75 To 50 (51).
· If the nominal value of shares is reduced to the 50th, or part of them bought 81 K, and the authorized capital is reduced and is reflected in the debit.
Net assets as at the end of the year may exceed the value of the share capital, which also leads to its reduction (K 84).
accountant must know how business is the formation and registration of the share capital, its minimum amount, timing of application, regulatory rules established by the legislative acts of the conditions under which there can be changes in the direction of increasing or decreasing.
