The founder can deposit funds to the settlement account of the organization even if the funds for the authorized capital have been paid in full. This operation will take place in accounting as a financial aid. It can be either gratuitous or in the form of a loan.
Instructions
Step 1
Conduct a meeting of members of the company, the agenda of which will sound as follows: "Making an additional contribution by the founder." All shareholders must participate in the meeting. If there is only one founder, he himself appoints the participants. Document the results of the meeting in the form of a protocol or decision. Enter here the purpose of the financial assistance, its amount and the form of deposit (for example, to a current account).
Step 2
Consider financial aid as other income. It should be noted that this amount does not increase the taxable base when calculating income tax, therefore, a permanent difference appears in accounting, which entails the formation of a permanent tax asset. This is indicated in the Tax Code (article 251) and in PBU 18/02.
Step 3
In accounting, make the following entries: - D51 K98 subaccount 2 "Gratuitous receipts" - gratuitous financial assistance from the founder is reflected; - D98 subaccount 2 "Gratuitous receipts" K91 subaccount 1 "Other income" - financial assistance received from the founder, recorded as other income; - D68 K99 - the accrual of a permanent tax asset is reflected.
Step 4
If you want to contribute financial assistance as additional capital, reflect this using the entry: - D51 K83 - financial assistance from the founder is reflected.
Step 5
If you choose to get your money back, record it as a loan received. To do this, be sure to conclude a loan agreement.
Step 6
In accounting, reflect this as follows: - D51 or 50 K66 or 67 - the receipt of a loan from the founder is reflected; - D66 or 67 K51 or 50 - the return of the loan to the founder is reflected.
