Determine the amount of net profit, which was formed at the end of the accounting year on account 99 "Profits and losses". Write off the resulting amount to the credit of account 84 "undistributed profit". Organize a meeting of members, founders or owners of the company that are required to distribute these revenues to specific needs of the enterprise. After the decision is published the corresponding order on the basis of which the accountant makes distribution.
Will pay dividends. It is necessary to check that the amount of net assets for the current reporting year was lower than the amount of the surplus or share capital. The accrual of interest on the shares, which belong to legal entities and individuals, is reflected on the debit of account 84 and account credit 75.2 "Settlements with founders". If the dividends belong to employees of the company, the loan will be the account 70 "Calculations on payment".
Form the reserve capital of the enterprise, which is designed to cover loss of the reporting year, the repayment of bonds and the repurchase of own shares. For this it is necessary to approve the amount of reserve that must be at least 5% of the amount of net profit earned in the current year. Reflect the formation of a reserve Fund for the credit of account 82 in correspondence with a score of 84.
Determine the amount of losses of previous years and to repay them at the expense of retained earnings. To the credit of account 84 "Uncovered loss" will be charged from the debit of account 84 "undistributed profit".
Increase the authorized capital. This decision was taken at a meeting of the founders and is documented by changes in the constituent documents of the enterprise. After the amendments are registered in the accounting transaction is a debit of account 84 and the credit of account 80 "Authorized capital".