The first operation after creating an enterprise is the formation of authorized capital in the bu. Its value must be defined even before registering the company, and then enshrined in statutory documents. Consider more detailed as in the balance place the formation of wiring depends on the type of contribution. But in each case there are nuances.
Essence
The authorized capital is the amount that founders are brought after registering the company. It is displayed in the balance sheet, as it is a source of assets. Founders can contribute in the form of cash, non-cash funds, Materials, OS. At the expense of the UK funds are the activities of the enterprise.
For creditors, this value is a kind of guarantee of return of investments in the event of a borrower bankruptcy.
Accounting
How is the formation of authorized capital displays? Wiring depend on the sources of receipt of funds. For accounts 80 and 75 are used. The receipt of funds is displayed on the loan 75, and the write-off on the debit 75. The wiring component in the formation of the authorized capital in it looks like this: DT75 KT80 - reflects the debt of founders in the Criminal Code. Each owner must contribute to the capital in accordance with his share. In the same ratio, the profit will then be distributed.
Formation of authorized capital: accounting wiring
Each receipt of funds will be displayed separate operation. The second wiring account depends on the type of contribution. Formation of authorized capital cash:
- D51 K75 - non-cash transfer of funds.
- D50 K75 - Cash receipt at the cashier.
- D10 K75 - contribution in the Criminal Code.
- D41 K75 - reflected the formation of authorized capital.
Wiring DT01 KT75 means that the fee came in the form of the OS.
Also used to take into account accrued and paid dividends. Analytics is carried out for each founder:
- D84 K75 - Dividend accrual;
- D75 K51 - payment of funds.
Nuances
Difficulties arise if the formation of capital has been used in accounts 01 and 04. The problems arise when the income tax is accrued. The value of the property is formed separately for the purposes of bu and well.
According to Art. 277 of the Tax Code of the Russian Federation, the property adopted in the Criminal Code is taken into account at the residual value. The latter is determined according to the seller's data at the time of the transfer of property rights, subject to additional expenses, provided that they are included in authorized capital. If the recipient cannot document the value of the property, it is equal to zero. The resulting equipment is put on accounting. The initial cost of the object is calculated on the basis of costs for its acquisition, delivery and bringing to the state of use, minus VAT and excise. To change the already formed value of the OS for the amount of additional costs, the recipient cannot without reconstruction, modernization, re-equipment of the facility.
If the founder that transmits the object is individualThe OS arrives according to the act of an independent appraiser.
Example
The organization received equipment worth 80 thousand rubles. As a contribution from the founder. Display the formation of authorized capital LLC. Wiring:
- DT75 kt80 - 80 thousand rubles. - Debt of the founder in deployment in the Criminal Code.
- DT08 kt75 - 80 thousand rubles. - OS is obtained as a contribution.
- DT01 KT08 - 80 thousand rubles. - reflected in the commissioning of the object.
Difference in calculations
Most often the estimated value does not coincide with accounting documents. If a residual value less then arises permanent differenceForms constant tax obligation. In the BU, it is recognized every month in the amount of depreciation, wiring is formed: DT99 Kt68.
Increased UK
An increase in the authorized capital is carried out by pure assets, additional and contributions of third parties. It is allowed to use several sources at the same time. Consider how the formation of authorized capital is displayed, the wiring in the bu also won't go through attention.
New Size own funds Approved at the meeting of shareholders. The following changes to the statutory documents are made, data is recorded in the FTS and the wiring in the bu. An increase in own funds does not always occur at the expense additional contributions. Sometimes a retained profit is used for this purpose, the amount of reassessment of assets:
- Dt75 kt80 - in the amount of increase in the Criminal Code.
- DT84 KT75 - Direction of arrived in capital.
In accordance with Art. 217 of the Tax Code of the Russian Federation are not subject NDFL revenues JSC, obtained in the form of shares, property fractions or in the form of a difference between the new and initial cost CB. The increase in the cost of shares does not lead to real income, provided that the changes occurred due to the revaluation of the OS. But if the difference is formed as a result of adding part retained profits to capital, then such amounts are subject to taxation of NDFL. At the same time, the amount paid may be taken into account in future periods. The date of receipt of income is considered the day of registration of the new amount of the Criminal Code.
Consider how the formation of authorized capital is displayed. Wirings with turns of CT80 mean that the funds came from internal sources:
- DT83 KT80 - due to the revaluation of the OS;
- DT84 KT80 - at the expense of special downturns, retained earnings.
Additional stocks can be released only within the number of declared Central Bank. At the same time, the decision to increase the Criminal Code should determine:
- the number of ordinary and privileged Central Bank;
- publication method;
- price;
- form of payment;
- other conditions.
Payment of additional CB is carried out at a market price, but above the nominal value. Exception - Purchase of the Central Bank by participants who already have ordinary shares. The placement price in this case may be a maximum of 10% lower than the market. If the publication is attracted professional participants The market, the price of the Central Bank can also be increased by the amount equal to the cost of intermediaries. But the amount of their remuneration cannot exceed 10% of the placement price.
Reduced UK
Legally regulated minimum size Capital. Its value is calculated by minimum wage and depends on the form of ownership of the enterprise:
- LLC - 10 thousand rubles;
- CJSC 100 minimum
- JSC - 1000 minimum
- municipal enterprises - 1000 minimum
- state enterprises - 5000 minimum wages.
The founders may be decided to reduce their own funds by reducing the price of shares or redemption of the Central Bank. As a result, the participant pays a remuneration in the amount of the difference between the initial and new value. The income obtained as a result of a decrease in the Criminal Code by changing the value of the share is subject to taxation of NDFL.
If society has bought stocks, it is impossible to distribute them between owners. The Central Bank must be sold or canceled and, for general constituent documents.
The fundamental procedure for creating any organization is. Founders and shareholders can use as a contribution to both cash and facilities of fixed assets (real estate, cars, equipment, etc.). Statutory capital takes into account 75 accounts accounting. From this article, you will find out how to reflect in the wiring depending on its type.
Under the authorized capital understands the funds that were originally invested by the founders or shareholders to ensure statutory activities. The size of the authorized capital corresponds to the property minimum that guarantees the interests of the creditors of this legal entity.
The form of the authorized capital is regulated by the legislation and directly by the Charter of the Organization. The size of the authorized capital may include such components:
- the nominal value of the shares issued by the Organization;
- state investments;
- private fees;
- buildings, facilities equipment;
- the right to use the results of intellectual property.
In order for the organization to be registered, it is necessary to make at least 50% of the amount of authorized capital. But it should be noted that the legislation provides an exception for such an organizational and legal form as JSC. Joint Stock Company can get state registration And without making the authorized capital. But at the same time, half and more from the amount of authorized capital should be paid for by a period of no more than 3 months after the State Registration, the rest is no later than the year.
Subaccount on account 75
Accounting for payment of authorized capital for 75 accounts
To account for operations on making founders and shareholders of the organization of funds to share capital uses an account.
The contribution paid by cash through the cashier is reflected in the wiring of DT 50 CT.
Main wiring for payment of authorized capital Consider on the examples.
Wiring on account 75 on making a cash contribution
Suppose, LLC "Medusa" and individual Slavkin P.V. are the founders of LLC Megapolis with an authorized capital of 755,000 rubles. The shares of the founders are distributed in this way: LLC "Medusa" - 75%, Slavkin P.V. - 25%. Payment of authorized capital was carried out in 2 stages: 50% was made to registration, 50% after.
Accountant LLC "Megapolis" were made such postings:
Repayment of authorized capital by basic means
Consider the following situation: Founder of Polyglot LLC Voronov A.B. is the owner of 15% of the shares on total 85 000 rub. Part of the contribution of the crows made money (42 000 rubles), part - the main means, namely, transferred technical equipment as a contribution (000 rubles).
Contributions to Voronov in accounting Polyglot LLC were reflected in this way:
Contribution in the form of rights to use the results of intellectual activity
Imagine that the founder of the "Graphics" LLC introduced the right to use the computer program as a share, the cost of which is 88,000 rubles for the results of the assessment. The license agreement was concluded for 3 years.
Accountant LLC "Graphics" will reflect operations with such wiring:
| DT | Kt. | Description | Sum | Document |
| 012 | Accounting for a computer program on non-balance | 88 000 rub. | License agreement | |
| 75/1 | Accounting for the participant's share in the authorized capital | 88 000 rub. | ||
| 97 | Contribution to the authorized capital - Getting the right to use the program | 88 000 rub. | Licensed Treaty, Shareholders | |
| 97 | Monthly write-off part of the cost of the right to use the program (88,000 rubles / 36 months.) | 2444 rub. | License agreement | |
| 012 | Write-off on from offbalance at the end of the contract | 88 000 rub. | License agreement |
In conclusion, we emphasize that property or the right to use the software, made as a share capital, must be appreciated and have a corresponding evaluation conclusion.
Contribution to the authorized capital: wiring in 1C 8.3
Unfortunately, in the program 1C 8.3 there is no special document for accounting for authorized capital. For these purposes, it is recommended to use the "Operation entered in manual" document (it is located in the "Operation" menu).
An example of an entered document with filled wiring to the authorized capital.
The article will understand what is the authorized capital, and get acquainted with 2 accounting accounts, from which any organization begins.
- account 80 accounting of authorized capital
- account 75 calculations with founders
Wiring on the authorized capital are presented below.
So, we decided to organize our enterprise. We define the form of ownership of our company, the scope of activity, the name, the size of the authorized capital. We register as a legal entity. What's next?
Accounting for authorized capital
The authorized capital is the initial amount of funds (starting capital), which the founders are willing to invest in ensuring the activities of the enterprise. When registering the organization, constituent documents are drawn up in the respective bodies, in which the cost of authorized capital is also prescribed.
Why do you need authorized capital?
First of all, the starting capital is formed with it for subsequent commercial activity Enterprises. It consists of the contributions of founders, which can be both in the form of material property and in cash. Each founder has its own definite share in capital, depending on its size, it will subsequently receive relevant profits from the commercial activities of the enterprise (dividends). The company is responsible for its obligations under this capital, so it is a kind of guaranteeing their interests for creditors.
After the value of the authorized capital decided, it is necessary to reflect this magnitude in accounting new organization using appropriate wiring. The reflection of the authorized capital is the first economic operationWith which any organization's activities begins. For this purpose in the "Account Plan" there is an appropriate account.
Accounting account for authorized capital - 80, it is intended to summarize information on the state and movement of the authorized capital (share capital, authorized capital) of the organization.
Cost of capital is made on credit 80, while not forget about. For each economic operation, this principle is valid, and if we make something on credit, it means the same amount we introduce into the debit, it remains only to determine what account should be made in the debit. There is a sch. 75 "Calculations with the founders", in its debit and make the cost of starting capital. That is, in this case, the wiring will look: Debit 75 Credit 80 ( D75 k80).
Wiring on the formation of authorized capital
Please note. 80 Always passive, he always has a loan balance. The cost of authorized capital is made there once in the formation of an enterprise, and then every month this account remains consistently passive. Change balance. 80 can only in one case, if the cost of capital changes, and appropriate changes are made to constituent documents and only on the basis of these documents can be made any changes in this account.
On the increase in the authorized capital, read.
At the time of registration, the founders are obliged to contribute 75% of their share, the remaining amount can be made within the first year of the enterprise. On changes regarding the authorized capital, which come into account from September 1, 2014 can be read.
There is such a thing as minimum amount of authorized capital. Depending on the type of property, its value is changing. Most importantly, the minimum value depends on the size of the minimum wage (minimum wage), which is indexed annually. For example, in 2013, Mrometa was 5205 rubles, in 2014 - 5554 rubles. Only the minimum value of the Criminal Code for Ltd. does not depend on the minimum wage and is a fixed value, and quite small.
The minimum permissible size of the authorized capital:
- for LLC and partnership - 10 thousand rubles;
- for CJSC 100 minimum
- for JSC - 1000 minimum
- for municipal enterprises - 1000 minimum
- for a state-owned enterprise - 5000 minimum wages.
I will summarize:
In the article, we met with such a concept as authorized capital. We figured out why it is needed, as accounted for in accounting, as wiring reflects the formation of the Criminal Code and the contributions from the founders.
80 Accounting account is one-sided, passive account, which sums up information about the status and movement of the authorized capital of the enterprise. This account reflects key information to compile accounting reports.
What account takes into account the authorized capital - active or passive?
The authorized capital of the economic entity is reflected in the account 80 in accounting. If necessary, subaccounts open to it. Account 80 passive or active? The considered account was passive, since the authorized capital is one of the sources of assets and at the same time an organization's commitment to the founders, which is to use the funds of authorized capital for certain economic purposes.You can select four main indicators on account 80:The authorized capital may be in the manner prescribed by law:
- the magnitude of the initial balance (looks on the credit side, as the passive account), which is formed at the time of registration of the company;
- credit wiring turnover (reflecting the fact of increasing capital);
- turnover on debit wiring (reflecting the fact of reducing capital);
- the magnitude of the final balance (its credit 80 also shows it as of the end of the year.
- formed;
- increased;
- reduced.
Wirings on account 80: What do the loan and debit show?
To the number of regular postings in account 80 of the authorized capital include those reflecting:1. Arrangement of founders for the formation of authorized capital in a certain amount: Dt 75.1 CT 80.
2. Actual payment of authorized capital: Dt 51 (using the current account) CT 75.1. Capital can be formed and at the expense of non-cash related sources, for example, due to the established procedures of fixed assets estimated in the prescribed manner (DT 08 CT 75.1), goods (DT 41 CT 75.1), materials (DT 10 CT 75.1).
3. Increase capital:
- using additional capital: DT 83 CT 80;
- with the use of retained earnings: DT 84 CT 80;
- due to dividends: Dt 75.2 CT 80;
- due to reserve capital: DT 82 CT 80;
- due to the additional issue of shares: Dt 75.1 CT 80.
- due to the release of some owners of the business: DT 80 CT 75.1;
- due to the output from the turnover of the company's shares: DT 80 KT 81;
- due to the need to bring the magnitude of the capital to the cost of net assets: DT 80 Kt 84.
- simple shares;
- privileged shares.
- announced;
- subscription;
- paid;
- seized (due to the repurchase of own actions by the company).
What account is taken into account with authorized capital, it matters when drawing up accounting reporting.
Where does the authorized capital reflect in the reporting?
Account 80 are used:The field 3100 reflects the data for the year preceding what was to the reporting. For example, if the report for 2017, then the loan balance is shown on December 31, 2015.
- When filling accounting balance. Balance line 1310 corresponds to the value of the authorized capital.
- Filling out a report on the movement of capital.
The following fields reflect data for the year preceding reporting:
1. Credit:
3210-3213 - an increase in capital (now and further - only on accounting accounting of authorized capital);
3214 — credit turn As part of correspondence with the account 75.1 ( additional edition shares);
3215 - Credit turnover with accounts 83 or 84;
3216 - Saldo on the loan in the reorganization of the enterprise.
2. Debit turn:
3220-3223 - reducing capital;
3224 - debit revolution with accounts 75 or 84;
3225 - debit revolution with account 81;
3226 - Saldo on the loan in the reorganization of the enterprise.
The line in line 3200 is the amount of strings 3100 and 3210 minus the indicator on line 3220.
The following fields reflect the data for the reporting year:
1. Credit:
3310-3313 - increasing capital;
3314 - Credit turnover 75.1;
3315 - Credit turnover on accounts 83 or 84;
3316 - Loan balance on the account of an affiliated company.
2. Debit turn:
3320 - reducing capital;
3324 - Debit turnover with accounts 75 or 84;
3325 - debit revolution with account 81;
3326 - Saldo on the loan on the account of the allocated firm.
The indicator in line 3300 is the sum of the strings 3200 and 3310, reduced by the value of the indicator in line 3320.***
The authorized capital is formed in the account 80. The loan shows its increase, the debit is reduced. Rauls and balance accounts are taken into account when calculating indicators for accounting reporting.
