Share capital postings. What transactions are used for the share capital
The fundamental procedure for creating any organization is. Founders and shareholders can use both cash and fixed assets (real estate, cars, equipment, etc.) as a contribution. The authorized capital is accounted for on account 75 accounting... From this article you will learn how to reflect in transactions, depending on its type.
The authorized capital is understood as the funds that were initially invested by the founders or shareholders to ensure the statutory activities. The size authorized capital corresponds to the property minimum, which guarantees the interests of the creditors of this legal entity.
The form of the authorized capital is regulated by legislation and directly by the charter of the organization. The size of the authorized capital may include the following components:
- the par value of shares issued by the organization;
- government investments;
- private shares;
- buildings, structures, equipment;
- the right to use the results of intellectual property.
In order for the organization to be registered, it is necessary to deposit at least 50% of the amount of the authorized capital. But it should be noted that the legislation provides for an exception for such an organizational and legal form as JSC. Joint-Stock Company can get state registration and without the introduction of the authorized capital. But at the same time, half or more of the amount of the authorized capital must be paid for no more than 3 months after state registration, the rest - no later than a year.
Sub-accounts on account 75
Accounting for operations to pay the authorized capital on account 75
An account is used to account for transactions involving the deposit of funds by the founders and shareholders of the organization in the authorized capital.
The contribution paid in cash through the cashier is reflected by the posting Dt 50 Kt.
We will consider the main transactions for the payment of the authorized capital using examples.
Transactions on account 75 for making a cash contribution
Let's say LLC "Meduza" and an individual Slavkin P.The. are the founders of OOO Megapolis with an authorized capital of 755,000 rubles. The shares of the founders are distributed as follows: LLC Meduza - 75%, Slavkin P.V. - 25%. Payment of the authorized capital was carried out in 2 stages: 50% was paid before registration, 50% - after.
The accountant of Megapolis LLC made the following entries:
Repayment of the authorized capital with fixed assets
Consider the following situation: the founder of Polyglot LLC, A. Voronov. owns 15% of shares in total amount RUB 85,000 Part of the contribution Ravens made in cash(42,000 rubles), some - with fixed assets, namely, he transferred technical equipment as a contribution (000 rubles).
Voronov's contributions to Polyglot LLC were reflected as follows:
Contribution in the form of rights to use the results of intellectual activity
Imagine that the founder of Graphics LLC contributed, as a share in the authorized capital, the right to use a computer program, the cost of which, according to the results of the assessment, is 88,000 rubles. The license agreement is concluded for 3 years.
The accountant of LLC "Graphics" will reflect the operations with the following entries:
Dt | CT | Description | Sum | Document |
012 | Accounting for a computer program off-balance | RUB 88,000 | License agreement | |
75/1 | Accounting for the share of a participant in the authorized capital | RUB 88,000 | ||
97 | Contribution to the authorized capital - obtaining the right to use the program | RUB 88,000 | License agreement, shareholder decision act | |
97 | Monthly write-off of a part of the cost of the right to use the program (88,000 rubles / 36 months) | 2444 RUB | License agreement | |
012 | Writing off software from off-balance sheet at the end of the contract | RUB 88,000 | License agreement |
In conclusion, we emphasize that the property or the right to use the software, contributed as the authorized capital, must be assessed and have an appropriate appraisal conclusion.
Contribution to the authorized capital: transactions in 1C 8.3
Unfortunately, in the 1C 8.3 program there is no special document for accounting for the authorized capital. For these purposes, it is recommended to use the document "Operation entered manually" (it is located in the "Operations" menu).
An example of an entered document with completed entries for the contribution to the share capital.
Contribution to the authorized capital - transactions on it are presented in our article - in mandatory happens in any commercial organization. Let's consider this issue from the standpoint of the legal entity being created and the founder who creates it.
The authorized capital has been formed and announced - what kind of posting is necessary?
Commercial legal entities (PJSC, JSC, LLC, economic partnerships, GUP, MUP) are created with the obligatory formation of an authorized capital (MC) in them. The size of the charter capital, the share of participation in it of each of the founders, the terms of payment, the form of contributions and the assessment of non-monetary contributions are stipulated in the memorandum of association.
The MC is the starting amount of funds with which a legal entity begins its activities. After the end of all measures for making contributions to the authorized capital, transactions begin with the corresponding entry made on the date of its registration. It should reflect the accrual of the full amount of the Criminal Code, provided for by the charter, in correspondence with the debts of the founders on contributions to it: Dt 75 - Kt 80.
Analytics on account 80 (accounting account of the MC) are organized according to:
- founders (participants);
- stages of formation (in PJSC, JSC and economic partnerships);
- types of shares (in PJSC and JSC).
Account 75 is the account of settlements with the founders. The debit balance on his sub-account set aside for settlements on contributions to the Criminal Code will show the amount of the unpaid Criminal Code.
Read about how the Criminal Code will be reflected in accounting records in the article "The procedure for drawing up the balance sheet (example)" .
Contribution to the charter capital of another organization from its founder
A commercial legal entity can be created by both individuals and organizations. At the same time, among those and others, there may be foreigners.
By participating in the creation of a legal entity, the founder assumes obligations to pay for the contribution to his management company, in return acquiring the right to part or all (depending on the share of participation) of the property of this legal entity and to receive income from participation in its activities. There is a peculiarity here: when posting, the authorized capital must be reflected both in the founder and in the company receiving the contribution.
On the date of registration of the newly created organization, the founder - entity, registered in the Russian Federation, in its accounting shows the debt for the amount of the contribution to the Criminal Code specified in the memorandum of association, which for him is financial investment: Дт 58 - Кт 76. The credit balance on the subaccount of account 76, set aside for settlements on contributions to the charter capital, will show the amount of the charter capital unpaid by the founder.
The legislation allows making payments to the Criminal Code both in money and in property or property rights. On the date of the contribution (the full amount or part thereof), both the founder and the legal entity established by him pay off the corresponding part of the existing debt.
Authorized capital - depositing funds to the current account and to the cashier
Most in a simple way making a deposit is its payment in money: to a current account or to a cash desk. For foreign participants, a payment to a foreign currency account is allowed.
The postings for the share capital contribution in cash will be as follows:
- at the payee: Dt 50 (51, 52) - Kt 75;
- from the Russian founder: Dt 76 - Kt 50 (51).
Contribution of property
Any type of property and rights to it can be transferred to the contribution: fixed assets, intangible assets, inventories, securities, debt on borrowed funds... The property contributed to the Criminal Code is transferred by the parties at the value agreed by them in the memorandum of association. At this cost, the contribution is taken into account in accounting. For a contribution to the authorized capital that is formed in this way, the entries from the recipient are made at the cost that is reflected in the founder. The founder, however, forming the amount of the contribution made to the Criminal Code, adjusts the actual value of the property to the agreed value at the expense of other income and expenses (account 91). Regardless of the cost, the property received by the legal entity is recorded as part of the same type to which it belonged to the founder.
If the transferred property was subject to VAT upon acquisition, and it was presented to the budget, then the founder shall recover the tax either in full or in proportion to its residual value (for depreciable property). The recovered VAT is included in the deposit amount and is indicated in transfer documents... The transmitting party pays it to the budget, and the receiving party can deduct it.
The contribution to the authorized capital formed by the property is accompanied by the following:
- The receiving side:
Dt 07 (08, 10, 11, 21, 41, 58, 66, 67) - CT 75 - property received;
Dt 19 - Kt 75 - accepted for VAT accounting on it.
- The founder has:
Dt 02 (05) - CT 01 (04) - formed residual value retired depreciable property;
Dt 76 - Kt 01 (04, 10, 11, 21, 41, 58) - the property was transferred;
Dt 76 - Kt 68 - VAT restored on the transferred property;
Dt 76 - Kt 91 (or Dt 91 - Kt 76) - the value of the transferred property has been brought to the agreed level.
Increase of the authorized capital: contribution in cash or property
The legislation allows an increase in the Criminal Code by decision of its founders (participants), if the following conditions are met:
- an additional issue or conversion of shares in the SBRFR and the Federal Tax Service is registered in a PJSC or JSC;
- not only the original Criminal Code has been fully paid, but also the part by which the increase occurs.
Sources of increasing the Criminal Code can be:
- retained earnings of a legal entity or its additional capital - in this case, additional payments from the founders (participants) will not be required;
- funds of the participants: one, if it is accepted additionally, one or several, if they increase the share of their participation, or all, if the increase in the share occurs due to the proportional growth of the existing shares or the par of shares.
The accounting procedure for the accrual and payment of additional contributions to the authorized capital when it increases is absolutely the same as that used when creating a legal entity. The founders (participants) determine the amounts, form and terms of payment in their decision. Postings on the accrual of obligations are made on the date of the decision to increase the authorized capital and on the date of registration of changes in the charter, and postings on payment are made on the actual date of transfer of funds or transfer of property (property rights).
Read about the nuances of taxation of contributions to the Criminal Code in the material "Art. 251 of the Tax Code of the Russian Federation (2018 - 2019): questions and answers " .
Outcomes
Accounting for operations on a deposit in the authorized capital and its increase is generally simple. The registration of the process of transferring property to the contribution of the founder may turn out to be quite laborious, if the volume of this property is significant.
When the authorized capital is created and contributed, the entries in the accounting should reflect all changes occurring in the amount of the founders' repaid debt, show the ways of receipt of funds and identify the type of assets. The amount of capital investment is recorded in the constituent documents.
If the authorized capital changes, transactions are drawn up using a synthetic accounts 80... The credit balance on this account is identified with the total amount of capital. When making adjustments to the constituent documents in terms of the amount of the authorized capital, appropriate entries must be made in the accounting. Analytics is carried out in the context of founders and types of shares.
Formation of the authorized capital: transactions
After the terms, size and shares of participation in the charter capital are fixed in the memorandum of association, the founders have an obligation to contribute the agreed amounts in the form of cash or property. Where does the accounting of the authorized capital begin - the posting of the accrual of its entire amount should be the first. This is necessary to reflect the debt owed by the founders to the organization, which they will repay with their contributions. The recording is made between D 75 accounts and K 80.
Founders can be not only individuals, but also by third-party enterprises. In the second case, both parties to the transaction must reflect in the accounting the contribution to the authorized capital, the transactions on the accrual of debt from the founder-legal entity will be between debit 58 and credit 76. When the contribution is repaid, the credit balance is written off from account 76.
If contributions are made in cash, then this can be done in several ways:
- The contribution to the authorized capital is reflected - entries when making the entire amount or part of it in cash through the cashier are made between D50 and K75.
- If money is credited to ruble settlement account, then the entry D51 - K75 is made.
- When transferring funds to foreign currency accounts correspondence is processed through D52 - K75.
Domestic founders reflect the contribution to the authorized capital of transactions with a debit of 76 and a credit of cash accounts (50, 51).
As a means of repayment of the founder's debt on deposits in the management company, his property can act:
- objects from among fixed assets ;
- accounting of the authorized capital allows for cases of its formation with the attraction of contributions in the form of securities.
Any property assets must go through an appraisal procedure. The resulting appraised value is fixed in the memorandum of association, it is taken as a basis, when the contribution to the authorized capital is shown in the accounting, entries are made taking into account the category of assets received. In the event of a discrepancy between the estimated value of the object and its registration price, the founder makes an adjustment to the actual price indicator to the level specified in the memorandum of association. The missing or excess amounts are written off through 91 accounts.
The recipient of property assets reflects the contribution of the authorized capital of the transaction with credit 75 accounts in correspondence with the debit of such accounts:
- D07 - if the equipment is transferred to be assembled and installed before putting it into operation;
- D08 - upon receipt of expensive fixed assets (when they are put into operation from account 08, the full cost must be debited to account 01);
- D10 - when transferring materials and raw materials;
- D11 - if animals act as a contribution (relevant for the livestock sector);
- D21 - when shipping semi-finished products produced at the founder's own production facilities;
- boo. postings on the authorized capital, contributions to which are formed by goods, use account 41;
- when the founder contributes his share securities the debit account is 58.
Increase in share capital: transactions
The increase in the authorized capital can be carried out at the expense of retained earnings or additional contributions from the founders. The updated totals should be recorded in the decision of the participants. For the amount of the increase in the accounting, correspondence is drawn up on the accrual of the Criminal Code, which will form the debt of the founders to the enterprise.
Show an increase in the authorized capital accounting entries:
- Д75 - К80 - the correction of the size of the authorized capital towards an increase is reflected, realized at the expense of additional contributions;
- D84 - K80 - capital increase at the expense of the organization's profit;
- Д83 - К80 - use of additional capital as a resource to increase the authorized capital.
Decrease in share capital: transactions
The Criminal Code can be reduced, but only on condition that its updated size is not lower than the minimum value established by law. The reason may be a change in the organizational and legal form or the onset of a case of a mandatory reduction of the authorized capital (Art. 23 and Art. 30 of the Law of 08.02.1998 No. 14-FZ).
If part of the Criminal Code has remained virtually unpaid, then it is subject to cancellation. For this, the authorized capital is entered into the accounting entries as a share that is at the disposal of the enterprise. This part is listed on 81 accounts and must be written off with the entry D80 - K81. If organizations are unprofitable, they can cover their losses at the expense of capital - correspondence is drawn up between D80 and K84. If the founders became the initiators of the reduction, then records on D80 and K75 are made in the accounting.
One of the main stages in the creation of an organization is the formation of its authorized capital. In the course of conducting business, the size of the authorized capital can be either increased or decreased. In addition, it is possible to sell a share of the authorized capital of the founder or participant. The amount of the authorized capital for accounting is reflected in account 80 of the accounting department. In this article, we will consider each of these MC operations using posting examples.
The first stage is the determination of its size by the founders of the organization. At the same time, the amount of the authorized capital must comply with the necessary legislative requirements.
The period during which the founders must contribute funds to the account of the authorized capital should not exceed 4 months from the date of state registration of the enterprise.
Contributions can be made both in full and in the amount of 50% upon the initial deposit of funds.
The founder can make a contribution both in money and material assets(movable and real estate, technique, equipment, etc.).
Payment of the authorized capital in the accounting is reflected in the credit of account 80.
Examples of entries for the formation of authorized capital on account 80
Let's consider an example:
The founders of JSC "Admiral" are V.I. Shestopalov. (18% of shares) and LLC "Jupiter" (82% of shares). The authorized capital of JSC "Admiral" is divided into 120 ordinary shares with a par value of 380 rubles / piece.
In the accounting of JSC "Admiral", credit entries were made to 80 accounts:
Increase in the size of the authorized capital
In the course of the company's activity, it is possible to increase the amount of its initial authorized capital. can be done in one of the following ways:
- by making additional contributions by the participants (or third parties who are accepted into the company);
- at the expense of the organization's own property.
Let's look at an example of each of the above options.
Transactions to increase the authorized capital due to additional deposits
The participants of LLC Phantom, the size of the authorized capital of which is 954,000 rubles, are KP Malyshev. (share 22%) and JSC "Avrora" (share 78%). .2016 the protocol of the decision of the board recorded an increase in the authorized capital of Phantom LLC by 265,000 rubles. For the execution of documents, LLC "Phantom" paid in the amount of 780 rubles.
In the accounting of Phantom LLC, postings were made to account 80 of the accounting department:
Dt | CT | Description | Sum | Document |
The debt of JSC "Aurora" for additional contribution to the authorized capital (265,000 rubles * 78%) | RUB 206,700 | Bank statement | ||
50 | The debt of K.P. Malyshev was repaid. on additional contribution to the authorized capital (265,000 rubles * 22%) | RUB 58,300 | Receipt cash order | |
68 | The amount of the state duty is listed | RUB 780 | Payment order | |
80 | The increase in the authorized capital is reflected | RUB 265,000 | Board minutes | |
68 | The amount of the state duty is included in other expenses | RUB 780 | Application for state registration of changes in the charter |
Increase at the expense of the organization's own property
According to the decision of the board of LLC Faza, the authorized capital of the organization was approved at the expense of additional capital in the amount of 380,000 rubles. The amount of additional capital was formed earlier as a result of revaluation of a group of fixed assets. The state duty of 780 rubles was paid for the execution of documents by Faza LLC.
In the accounting of Faza LLC, the transactions were reflected as follows:
Sale of a share of the authorized capital
The founder or participant who has fully paid off the debt on contribution to the authorized capital has the right to sell his share (or part of the shares):
- third parties;
- to another participant;
- directly to the organization.
In accounting, the sale of a share (shares) is reflected by the entry Дт 81 Кт 75, regardless of the method and type of sale.
Let's consider an example:
KT Markov, a member of Ryabina LLC, which owns a stake in the amount of RUB 780,000, made a decision to sell the stake in favor of the organization.
In the accounting of LLC "Ryabina" postings were made.
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