Advice 1: How to make a capital contribution

To organizations to start their statutory activities required initial payment made by the founders. This can be cash, materials, assets, securities. Also the contribution leaders can make during the whole existence of the organization. The amount of such capital is measured only in rubles.
How to make a capital contribution
Instruction
1
Before you change the amount of share capital necessary to conduct a meeting that will approve this change. Participants must make the contribution within 2 months from the date of the decision of the participants. Then again, the meeting approved the increase of the share capital, but this should occur no later than one month after the deadline.
2
If your constituent contract stipulates that the Charter capital remains unchanged, so in this case you need to change it. This will give the tax office a notarized documents in triplicate, namely:
1. The application for state registration of amendments to the constituent documents of the legal entity in the form Р13001. The notary must certify only the first 3 sheets.
2. The decision of the meeting to increase the authorized capital.
3. The decision of the meeting about changes in constituent documents.
4. Changed the wording of the Memorandum of Association.
5. Receipt for payment of registration fee
6. Proof of contribution to the authorized capital
3
If the contribution to the Charter capital must be paid in cash and going directly through the cashier of the company, it issued the credit cash order. If through the current account, supporting documents would be a receipt and a statement of the current account. The accountant should make the following Postings: Д75 "payments to the founder ofmi sub-account 1 "Calculations on the contributionof am to the authorized (share) capital К80 "Authorized capital" reflects the amount of contributiona), Д51 "Settlement accounts" or 50 "cashier" К75 (making a contribution).
4
If the Deposit is made in the form of fixed assets, then this should be an assessment of this tool. It can evaluate an independent person. But keep in mind that this operation is carried out in the case, if the estimated property exceeds 200 minimum wages. When the transfer of fixed assets should be drawn up an act of reception and transmission of the OS. Accountant on the basis of documents take notes: Д75 К80 (shows the indebtedness of the founder according to the contribution to the authorized capital), Д08 "Investments in non-current assets К75 (reflected value of the contributed asset), Д01 fixed assets К08 (fixed asset put into operation).
5
If the contribution is paid in securities, they need to evaluate the independent appraiser. If, for example, securities are promissory notes, the rights on them are transferred in accordance with the endorsement. The accountant should make the transaction Д75 К80 (shows the indebtedness of the founder's contribution to the authorized capital), Д58 "investments" К75 (contribution made in securities).

Advice 2 : How to conduct a capital contribution in

Authorized capital is the amount of money or goods in terms of value, which is the initial reserve of the company. In other words, it is a monetary estimation of property of the organization within which it is liable for the obligations of creditors.
How to conduct a capital contribution in
Instruction
1
Remember that authorized capital is formed from contributions of the founders in the formation of a legal entity. You can make a capital contribution in cash (in rubles or foreign currencies) or in the form of tangible and intangible assets. If the contribution will be cash, you will need an appraiser who can give valuation fees.
2
Please note that in accordance with Russian legislation funds share capital must be in the savings account in the Bank at the time of registration of the legal entity. After registration of the enterprise the money is transferred to his Bank account. You can also open an account after registration of the enterprise and Deposit the authorized capital as specified in the Charter. However, if the contribution to authorized capital is in the form of property, an act for its acceptance-transfer, and the operation is carried out after registration of a legal entity.
3
You can Deposit funds into the authorized capital in accordance with the Charter of the company. It can be defined a different order of investment. For example, the Charter may be prescribed that the funds shall be made in a lump sum at the time of creation of the company in the amount of 20 000 rubles or in part for four months for 5000 rubles.
4
Payment of monetary contribution of the founder or participant to the account you can place an ad on the cash in the Bank. This document consists of three elements: announcements, receipts and incoming orders. The basis for the payment of money to the authorized Bank will be "the Contribution to the authorized capital".
5
The reflection of the authorised capital in the amount of contributions of the founders is carried out by posting: Dt 75 "Calculations with founders" in correspondence with account 80 "Authorized capital". Adding to fixed assets is reflected in accounting as Dt 08 "Investments in non-current assets" - Kt 75. Similarly are posting at entering into the authorized capital of materials (Dt 10 – Kt 75), cash to cash businesses (Dt 50 – Kt 75) funds to the account (Dt 51 – 75 CT), intangible assets (Dt 04 – Kt 75).
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