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.
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.
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.
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".
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).