Posting to the authorized capital. What postings are used for authorized 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. Share capital is recorded in 75 accounting accounts. From this article you will learn how to reflect in postings, depending on its type.

Under the authorized capital understand the funds that were originally invested by the founders or shareholders to ensure the statutory activities. The size of the authorized capital corresponds to the minimum property, which guarantees the interests of the creditors of this legal entity.

The form of authorized capital is regulated by law and directly by the charter of the organization. The size of the authorized capital may include such components:

• par value of shares issued by the organization;
• government investment;
• private shares;
• buildings, equipment;
• the right to use the results of intellectual property.

In order for the organization to be registered, at least 50% of the amount of the authorized capital must be paid. But it should be noted that the legislation provides an exception for such a legal form as AO. A joint-stock company can obtain state registration without making an authorized capital. But at the same time, half or more of the amount of the authorized capital must be paid for a period not exceeding 3 months after state registration, the rest - no later than a year.

Subaccounts on account 75

Accounting of operations for payment of authorized capital on account 75

To account for operations on the introduction of funds by the founders and shareholders of the organization into the authorized capital, an account is used.

The fee paid in cash at the cash desk is reflected by posting Dt 50 Ct.

The main transactions for the payment of the authorized capital will be considered by examples.

Postings on account 75 on making a cash deposit

Let’s say Meduza LLC and an individual Slavkin P.V. are founders of Megapolis LLC with an authorized capital of 755,000 rubles. The shares of the founders are distributed as follows: Meduza LLC - 75%, PV Slavkin - 25%. The authorized capital was paid in 2 stages: 50% was paid before registration, 50% after.

The accountant of Megapolis LLC made the following entries:

Repayment of authorized capital by fixed assets

Consider the following situation: the founder of LLC “Polyglot” Voronov AB owns 15% of the shares for a total of 85,000 rubles. The ravens made part of the contribution in cash (42,000 rubles), part - fixed assets, namely transferred technical equipment (000 rubles) as a contribution.

Voronov's contributions recorded by Polyglot LLC were reflected as follows:

Contribution in the form of rights to use the results of intellectual activity

Imagine that the founder of LLC “Graphics” introduced the right to use a computer program as a share in the authorized capital, 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 Graphics LLC will reflect the transactions with the following transactions:

In conclusion, we emphasize that the property or the right to use the software contributed as authorized capital should be evaluated and have a corresponding appraisal opinion.

Contribution to the authorized capital: transactions in 1C 8.3

Unfortunately, in program 1C 8.3 there is no special document for accounting for the authorized capital. For these purposes, it is recommended to use the document “Operation entered manually” (located in the “Operations” menu).

An example of an entered document with completed entries for a contribution to the authorized capital.

Contribution to the authorized capital - postings on it are presented in our article - without fail occurs in any commercial organization. Consider this issue from the perspective of the created legal entity and the founder creating it.

  The authorized capital has been formed and announced - what posting is necessary?

Commercial legal entities (PJSC, JSC, LLC, economic partnerships, state unitary enterprise, municipal unitary enterprise) are created with the obligatory formation of the authorized capital (UK) in them. The size of the Criminal Code, the share of each of the founders in it, the terms of payment, the form of contributions and the assessment of non-monetary contributions are specified in the memorandum of association.

UK is the starting amount of funds with which the legal entity begins its activities. After the end of all activities for making contributions to the authorized capital, postings begin with the corresponding entry made on the date of 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 deposits in it: Dt 75 - Kt 80.

The analytics on account 80 (account of the account of management companies) is organized by

• founders (participants);
• stages of formation (in the PAO, JSC and households);
• types of shares (in PJSC and JSC).

Account 75 is the account of settlements with the founders. The debit balance in its sub-account allocated for settlements on contributions to the authorized capital will indicate the amount of the unpaid authorized capital.

Read about how the Criminal Code will be reflected in accounting. "The procedure for compiling the balance sheet (example)" .

  Contribution to the charter capital of another organization with its founder

A commercial legal entity can be created both by individuals and organizations. Moreover, among those and others may be present foreigners.

By participating in the creation of a legal entity, the founder accepts obligations to pay a contribution to his management company, in return acquiring the right to part or all (depending on the participation share) of the property of this legal entity and to receive income from participation in its activities. This has its own peculiarity: when posting, the authorized capital should be reflected both by the founder and the company receiving the contribution.

As of the registration date of the newly created organization, the founder, a legal entity registered in the Russian Federation, in its account shows the debt according to the amount of the contribution to the authorized capital specified in the constituent agreement, which is a financial investment for it: Dt 58 - Kt 76. Loan balance for subaccount 76, allocated for calculations on contributions to the Criminal Code, will show the amount of the unpaid founder of the Criminal Code.

The legislation allows payments in the Criminal Code both in cash and in property or property rights. On the date of deposit (the full amount or part thereof), both the founder and the legal entity established by him shall pay off the corresponding part of the existing debt.

  Authorized capital - depositing funds into a current account and cash desk

The easiest way to make a deposit is to pay it in money: to a current account or to the cashier. For foreign participants, a payment to a foreign currency account is acceptable.

The entries for the contribution to the authorized capital in cash will be as follows:

• at the payee: Dt 50 (51, 52) - Kt 75;
• the Russian founder: Dt 76 - Kt 50 (51).

  Contribution by property

Any types of property and rights to it may be transferred to the contribution: fixed assets, intangible assets, inventories, securities, debt on borrowed funds. The property brought into the Criminal Code is transferred by the parties at the value agreed upon 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, postings from the recipient are made at the value reflected by the founder. The founder, while forming the amount of the contribution made to the Criminal Code, adjusts the actual value of the property to the value agreed upon at the expense of other income and expenses (account 91). Regardless of the cost, the property received by the legal entity is kept as part of the same type to which it belonged to the founder.

If the property to be transferred was subject to VAT and was presented to the budget, the founder restores the tax either in full or in proportion to its residual value (for depreciable property). Refunded VAT is included in the deposit amount and is indicated in the transfer documents. The sending party pays it to the budget, and the receiving side can take it into deductions.

The contribution to the posting charter capital formed by the property shall be accompanied by the following:

• At the receiving party:

Dt 07 (08, 10, 11, 21, 41, 58, 66, 67) - Kt 75 - property received;

Dt 19 - Kt 75 - accepted for VAT on it.

• At the founder:

Dt 02 (05) - Kt 01 (04) - the residual value of the retiring depreciable property has been formed;

Dt 76 - Kt 01 (04, 10, 11, 21, 41, 58) - property was transferred;

Dt 76 - Kt 68 - VAT was restored on the transferred property;

Dt 76 - Kt 91 (or Dt 91 - Kt 76) - the value of the transferred property is brought to the agreed upon.

  UK increase: 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:

• pJSC or JSC registered an additional issue or conversion of shares in the SBRFR and the Federal Tax Service;
• fully paid not only the initial UK, but also the part by which there is an increase.

Sources of increase in the criminal code may be:

• retained earnings of a legal entity or its additional capital - in this case, additional payments from the founders (participants) will not be required;
• participants ’funds: one, if it is accepted additionally, single or several, if they increase their share of participation, or all, if the increase in the share occurs due to the proportional growth of existing shares or the face value of shares.

The procedure for accounting for the accrual and payment of additional contributions to the Criminal Code with its increase absolutely coincides with that used to create a legal entity. The amount, form and timing of payment of the founders (participants) shall be determined in their decision. Postings on 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 - on the actual date of transfer of funds or transfer of property (property rights).

On the nuances of taxation of contributions to the Criminal Code, read the material "Art. 251 of the Tax Code of the Russian Federation (2018 - 2019): questions and answers » .

  Summary

Accounting for operations on the contribution to the UK and its increase is generally simple. It may be quite time-consuming to complete the process of transferring property to a contribution from the founder if the volume of this property is significant.

When the authorized capital is created and introduced, accounting entries should reflect all the changes that occur in the amount of the founders' debts repaid, show the ways of receipt of funds and identify the type of assets. The amount of capital investment is recorded in the constituent documentation.

If the authorized capital is changed, transactions are made using synthetic bills 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 accounting entries must be made. Analytics are carried out by founders and by type of shares.

Formation of the authorized capital: postings

After the terms, size and shares in the charter capital are fixed in the memorandum of association, the founders have an obligation to pay the agreed amounts in the form of cash or property. Where does the accounting of the authorized capital begin - the posting of the calculation of its entire amount should be the first. This is necessary to reflect the debts owed by the founders to the organization, which they will repay with their contributions. Record is made between D 75 accounts  and K 80.

Founders can be not only individuals, but also third-party enterprises. In the second case, both parties to the transaction should reflect the contribution to the authorized capital, the entries on the accrual of debt from the legal entity founder will be between debit 58 and credit 76. Upon repayment of the contribution, the credit balance is deducted from account 76.

If contributions are made in cash, there are several ways to do this:

1. The contribution to the authorized capital is reflected - postings when making the entire amount or part of it in cash through the cash desk are made between D50 and K75.
2. If money is credited to ruble current account  , then the record D51 - K75 is made.
3. When transferring funds to currency accounts  correspondence is issued through D52 - K75.

The domestic founders reflect the contribution to the authorized capital of the transaction with a debit of 76 and a credit of cash accounts (50, 51).

As a means of repaying the founder's debts on deposits in the UK, his property may be:

• objects from fixed assets ;
• accounting of the authorized capital allows cases of its formation with the involvement of contributions in the form of securities.

Any property assets must undergo a valuation process. The estimated value obtained is recorded in the memorandum of association, it is taken as the basis when the contribution to the authorized capital is shown in the accounting, postings are made taking into account the category of assets received. If the appraised value of the object and its accounting price do not match, the founder makes an adjustment to the actual price indicator to the level specified in the memorandum of association. Write-off of the missing or excess amounts is made through 91 accounts.

The recipient of property assets reflects the introduction of the authorized capital of the posting with a credit of 75 accounts in correspondence with the debit of such accounts:

• D07 - if the equipment to be assembled and installed before its commissioning is transferred;
• D08 - upon receipt of expensive fixed assets (upon putting them into operation from 08 accounts, the full cost should be debited to 01 accounts);
• D10 - in the transfer of materials and raw materials;
• D11 - if animals act as a contribution (relevant for the livestock sector);
• D21 - upon shipment of semi-finished products produced at the founder's own production;
• bang. postings on the authorized capital, contributions to which are made by goods, use account 41;
• when the founder makes his share of securities on the debit, 58 accounts pass through.

Share capital increase: postings

The authorized capital may be increased at the expense of retained earnings  or additional contributions from the founders. Updated totals should be recorded in the decision of the participants. The amount of the increase in accounting compiles correspondence for accruing the capital, which will form the debt of the founders to the enterprise.

Show an increase in the authorized capital

• D75 - K80 - reflected the adjustment of the size of the capital in the direction of increase, implemented through additional contributions;
• D84 - K80 - capital growth due to the profit of the organization;
• D83 - K80 - use of additional capital as a resource for increasing the authorized capital.

Decrease in share capital: postings

The Criminal Code can be reduced, but only on condition that its updated size will not be lower than the minimum value established by law. The reason may be a change in the legal form or the occurrence of a case of mandatory reduction of the authorized capital (Article 23 and Article 30 of the Law of 08.02.1998 No. 14-FZ).

If part of the CC remains virtually unpaid, then it is subject to cancellation. For this, the authorized capital is entered into accounting entries as a share that is at the disposal of the enterprise. This part is listed on 81 accounts and should be written off by the entry D80 - K81. In case of loss-making, organizations can cover their losses through capital - correspondence is drawn up between D80 and K84. If the founders became the initiators of the reduction, then records for D80 and K75 are made in the accounting.

One of the main stages of creating an organization is the formation of its authorized capital. In the process of conducting business, the size of the authorized capital can be either increased or decreased. In addition, the sale of a share of the charter capital of the founder or participant is possible. The amount of the authorized capital for accounting is reflected in 80 accounts. In the article, we will consider each of these operations on the Criminal Code using posting examples.

The first stage is this determination of its size by the founders of the organization. In this case, the size of the authorized capital must comply with the necessary legislative requirements.

The period during which the founders must deposit funds into 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 initial deposit of funds.

The founder can make a contribution both in money and material assets (movable and immovable property, machinery, equipment, etc.).

Payment of authorized capital is recognized in the credit of account 80.

Examples of transactions for the formation of the authorized capital on 80 account

Consider an example:

The founders of Admiral JSC are Shestopalov V.I. (18% of the shares) and Jupiter LLC (82% of the shares). The authorized capital of Admiral JSC is divided into 120 ordinary shares at their par value of 380 rubles / pcs.

In the accounting of Admiral JSC, 80 accounts were made on credit:

Increase of authorized capital

In the process of the company’s activities, it is possible to increase the amount of its initial authorized capital. can be carried out in one of the ways:

• by making participants (or third parties that are accepted into the company) additional contributions;
• at the expense of the organization’s own property.

Consider each of the above options as an example.

Postings to increase the authorized capital due to additional contributions

The participants of Phantom LLC, whose authorized capital is 954,000 rubles, are Malyshev KP (22% share) and Aurora JSC (78% share). .2016 the protocol of the decision of the board recorded an increase in the authorized capital of Phantom LLC by 265,000 rubles. For processing documents LLC Phantom paid in the amount of 780 rubles.

In the LLC Phantom accounting, entries were made on the 80 accounting account:

An increase due to the organization’s own property

According to the decision of the board of OOO Faza, the authorized capital of the organization was approved at the expense of additional capital in the amount of 380,000 rubles. 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 of Phase LLC.

In the accounting of LLC “Phase”, the postings were reflected as follows:

Sale of share capital

The founder or participant, who has completely paid off the arrears of the contribution to the authorized capital, has the right to sell his share (or part of the shares):

• to third parties;
• to another participant;
• directly to the organization.

In accounting, the sale of a share (stock) is reflected by the posting of Dt 81 Kt 75, regardless of the method and type of sale.

Consider an example:

The participant of Ryabina LLC, Markov K.T., who owns a share in the amount of 780,000 rubles, decided to sell the share in favor of the organization.

In accounting LLC "Rowan" were made wiring.