The authorized capital can be paid in cash, property, securities and other things or rights which have monetary value. The size of the shares, payment of their founders are regulated by the Charter of the company. For example, participants can make on a savings account 10,000 rubles, transfer as contribution to authorized capital of office equipment, furniture or office supplies in an amount determined in the founding documents.
Legally directions for use of the authorized capital is not defined, and this means that the organization has the right to dispose of them at its discretion. It is important that his expenditure or use is not contrary to the interests of the company and the legislation of the Russian Federation.
Primarily reflect the contributions of each participant in the authorized capital accounting transactions to the credit of account 80 "Authorized capital" in the debit of account 75 "Calculations with founders". Then write off the amount to the account corresponding to the contributed property view:- Dt 51 "Settlement account" - Kt 75 "Calculations with founders" - if you Deposit money in a savings account;- Dt 50 "cash" - Kt 75 "Calculations with founders" - from cash funds to the cashier of the enterprise;- Dt 08 "Investment in non-current assets" - Kt 75 "Calculations with founders" - if contributions in authorized capital are fixed assets, intangible and other non-current assets (need set the property and rights of the account 01 "fixed assets" and 04 "Intangible assets"); - Dt 10 "Materials" - Kt 75 "Calculations with founders" - when the contribution are inventories, supplies, inventory, etc.
The authorized capital is the base of operations, so feel free to waste it on the needs of the company. When contributions are reflected in the balance sheet, they acquire different purpose, according to which they should be used: to transfer money for current expenses, to put into operation the basic means to provide employees the necessary equipment and materials.