A share is a security confirming the contribution of a certain amount by its owner to the authorized capital of the enterprise. The organization has the right to dispose of its property as it sees fit, and shares are no exception. She can invest them in the authorized capital of other enterprises, sell, transfer free of charge or as payment for goods. Thus, the company faces an acute question of the correct conduct of the campaign in the accounting statements.
Instructions
Step 1
Notify all members and shareholders of the sale or transfer of shares in the enterprise. If this is not done, then the transaction may be declared invalid within three months. Donations between commercial organizations in the amount of more than 3 thousand rubles are not allowed, except for cases when this is provided for by the charter. In accounting, shares are held at the time of transfer to the counterparty of ownership of the financial investment. Confirm the fact of the disposal of the share with a primary document drawn up in any form, for example, in the form of an acceptance certificate or a sales and purchase agreement.
Step 2
Carry out the sale of a share of shares in accounting as a disposal of financial investments. To do this, a debit is opened on account 76 "Settlements with different creditors and debtors" and a credit on account 91-1 "Other income", which reflect the sale or transfer of shares to another organization in the event of income. To write off the value of shares and the costs associated with their sale, you need to open a debit on account 91-2 "other expenses" and a credit on account 58-1 "Shares and shares" and account 76.
Step 3
Purchase shares of another organization and within a month notify the tax office of this by filling out form No. С-09-2. Execute the transaction in writing by drawing up a purchase and sale agreement, in which you indicate the details of the parties, the data and value of the object of the transaction, as well as other essential terms of the agreement.
Step 4
Record the acquisition of shares in another organization in the accounting department. For this, a debit is opened on account 58-1 and a credit on account 76. The acquired shares are recorded in the accounting records at their original cost on the basis of the general procedure. In this case, it does not matter that the shares are on the securities market, since this is taken into account only when they are retired or revalued. The costs incurred by the company for the purchase of shares may be excluded from the initial cost and reflected as other expenses of the organization if their amount does not materially deviate from the amount of the purchase of the share.
