Advice 1: How to use the authorized capital

Registration starts with making the founders of the share capital. It defines the value of shares of members of the company and the size of the property, within which is guaranteed the interests of creditors. The significance of the share capital periodically confronts financial workers, the question of whether to spend it and how to do it correctly.
How to use the authorized capital
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.

Advice 2 : How to make share capital

To Deposit capital is required in strict accordance with legally defined rules and regulations. After all, the authorized capital is a kind of the base, the Foundation of a newly formed limited liability company.
How to make share capital
You will need
  • - the authorized capital
In order to Deposit capital, we first need to know where to make. The authorized capital is a kind of base for the creation of companies with limited liability. So to start, we need to create a limited liability company, and then make capital. To create a limited liability company (LLC) you must choose the number of persons who will be Founders. The responsibility of founders includes the drawing up of the Treaty establishing the LLC. It is in the contract is determined by the size of the share capital, the nominal value of the share of each of founders and all the subtleties and nuances relating to the capital and society in General.
According to article 14 of the Federal law from 8 February 1998 N 14-FZ "On limited liability companies": "the size of the Charter capital must be not less than ten thousand rubles." In principle, the amount is quite real, especially when you consider that the founders may be several. The founders of the company can contribute its share capital in any convenient way:cash, securities and shares,the property rights on movable or immovable property, precious metals.
To make the authorized capital of the founders can directly to the cashier of the enterprise. Responsible for maintaining accounting records of the enterprise may, on agreement with the founders to contribute equity capital to the company's current account at the Bank, or issue capital in the sub-report, or leave the amount of the share capital in cash within the Bank limit. When making the share capital, in the hands of each participant remains the company's receipt receipt voucher confirming the payment of the amount of the share capital in cash of the organization.
The founder of the company in accordance with article 16 of the Federal law from 8 February 1998 N 14-FZ "About societies with limited liability", "must be paid in full its share in the Charter capital within the term specified by the contract". When it categorically excluded the situation where the settlor is relieved from the obligation to make the common capital of the newly formed company with limited public their share. Included with the founders? You pay the price.

At least half of the share capital should be available from the company at the time of the state registration of the LLC. In the case of untimely or partial payment of his part in the company's share capital during the period determined by the Treaty establishing the LLC, nedovrsena part of the share capital according to the legislation proceeds to the society.And even special notes the contract does not allow you to transgress this specific legislation feature Deposit the share capital.
Please note that if you wish to withdraw from the founders of the society transferred the share capital can be sold to one of the founders of the company.
Useful advice
In the Memorandum of Association of a limited liability company, you must specify all the details of the share allocation, even the most seemingly insignificant. Otherwise, if you need to return their share of the share capital can be difficult.
Is the advice useful?