Make an annual balance sheet and bring the total net profit of the company for the reporting period. Collect the General meeting of shareholders of the company, at which the decision on payment of dividends to the founders. Based on this, a Protocol meeting and issued an order of net profit distribution. This operation should be reflected in accounting debit the required amount from the account 99 "Profits and losses" on loan subaccount 94.1 "Profits available for distribution".
Remember that dividends can only be carried out subject to certain conditions. The share capital must be fully paid, the company has no signs of bankruptcy and the distribution of profits will not lead to it, as well as the net asset value must be less than the amount of the reserve Fund or the share capital. These requirements are specified in article 29 of Federal law No. 14-FZ.
Calculate the amount of dividends in proportion to the shares owned by the founders. Reflect the accrual of these amounts in the accounting records. If the founder is a legal entity or natural person not employed in the enterprise, it opens a debit account for 84.1 and credit account 75.2 "Calculations on incomes from founders. For the founders who work in the organization, the payments are made on the loan account 70 "Calculations with the personnel."
Will pay dividends to the founders. Legal persons payments are made via transfer of funds from the account. It is necessary to open a credit account 51 "Settlement account" and debit the account 75.2 by a corresponding amount. Individuals dividends are paid out of cash with the design of the cash voucher, so the accounting operation reflected in credit of account 50 "cash Desk".