Instruction
1
Contributions to the assets of the companies made money, if the Charter and other constituent documents are not provided in another way. The duty to make financial assistance from founders can be simultaneous with the creation of a society or periodic, with the timing stipulated in the founding documents. Contributions to the assets of the organization cannot change the sizes and nominal value of the shares of the participants in the Charter capital.
2
Thus, the contributions of the founders of the society is the delivery organization of financial aid. Is made this procedure by fixing the Protocol of General meeting of participants.
3
In accounting, the amount of financial aid can not be attributed to the income of the organization because income is the increase of economic benefits as a result of receipt of assets or settlement of liabilities, leading to an increase of the company's capital, except for contributions of participants.
4
Therefore, for accounting purposes the contributions of the founders are not gratuitously received property, because they affect the amount of net assets on the basis of which is determined by the real value of a share of participants.
5
For the accounting for financial assistance from the founders of the debited account 75 "Calculations with founders" and credited to account 83 "added capital". This entry reflects the amount of indebtedness of founders on deposits to the assets of the organization on the basis of the General meeting of participants. The resulting amount is charged to the debit of account 50 "cash" or accounts 51 "Settlement account" in correspondence with account 75 "Calculations with founders".
6
Thus, non-repayable financial assistance from the founders is reflected in section 3 of the balance sheet "Capital and reserves" in the line "additional paid-in capital".
