How to reflect the share capital in accounting

Initial or authorized capital is formed by the organization at the expense of contributions of founders. As contributions can be made money, fixed assets, materials. In accordance with article 26 of the Federal law "On joint stock companies" the lower limit of the authorised capital ofJSC shall be not less than 1,000 times the minimum wage, ZAO and OOO - at least 100-fold amounts of the minimum wage. Accounting Charter capitaland the organization is as follows.

How to reflect the share capital in accounting
How to Deposit a contribution into the authorized capital
How to make money at the expense of the organization
How to enter in OOO of the new shareholder

Instruction

Open an account 75 "Calculations with founders" and make him sub-account "Calculations on contributions to the authorized capital" and "Calculations on payment of incomes". Make accounting entries of the contributions from the founders. If that cash transaction is the following: the Debit of account 50 "cash Desk" the Credit of account 75.1 "Calculations on contributions to the Charter capital" - received the money in cash as a constitutive contribution. If the money has been credited to the account, write posting: the Debit of account 51 "Settlement account", credited to 75.1.

Apply for accounting record transactions as contributions to the authorized capital were made to fixed assets or materials: the Debit of account 08 "Investments in non-current assets" (Debit of account 10 "Materials"), Credit score 75.1 - received fixed assets or materials as a constitutive contribution.

Then reflect the total amount of the formed authorized capitaland on account 80, making the transaction: the Debit of account 75.1 the Credit of account 80 "Authorized capital". The balance on this account is always the credit and reflects the total amount of the share capital.

If the meeting of owners decided to increase the share capitaland at the expense of other funds or retained earnings, in accounting, it is necessary to make the transaction: the Debit 82 "Reserve capital" (83 "Additional capital", 84 "retained earnings"), the Credit of account 80 "Authorized capital".

Reflect the reduction of the Charter capitaland in the case of reducing the nominal value of shares transaction: the Debit of account 80 "Authorized capital", 75-1 Credit account "Calculations on contributions to the Charter capital". While reducing the overall amount of securities, record transactions: Debit 80 Credit of account 81 "Own shares".

Determine at the end of the second and subsequent financial years the total amount of the net assets of the enterprise. To do this, calculate the difference between its current assets and liabilities. If the amount of net assets is less than authorised capitaland, under current law the authorized capital should be reduced to the size of their value. In the accounting transaction is: Debit 80 Credit of account 84 "retained earnings".

Accrued income founders complete your posting: the Debit of account 84 "retained earnings, Credit score 75-2 "Accounts on payment of incomes".

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