The authorized capital is the amount of cash or material assets in value terms, which constitutes the initial reserve for the operation of the enterprise. In other words, this is the monetary value of the property of the organization, within which it is responsible for the obligations of creditors.
Instructions
Step 1
Remember that the authorized capital is formed from the contributions of the founders during the formation of a legal entity. You can make a contribution to the authorized capital in cash (in rubles or foreign currency) or in the form of tangible assets and intangible assets. If the contribution will not be made in cash, then an appraiser will be needed who can give a cost estimate of the contribution.
Step 2
Please note that in accordance with Russian law, the funds of the authorized capital must be in a savings account with a bank at the time of registration of a legal entity. After the registration of the company, the money is transferred to its current account. You can also open a current account after registering a company and contribute the authorized capital as prescribed in the charter. However, if the contribution to the authorized capital is made in the form of property, then an act of acceptance and transfer is drawn up, and the operation itself is carried out after the registration of a legal entity.
Step 3
You can contribute funds to the authorized capital in accordance with the charter of the company. It can define a different order of investment. For example, the charter may state that funds are deposited at a time at the time of the establishment of the enterprise in the amount of 20,000 rubles. or in parts within four months for 5,000 rubles.
Step 4
You can draw up a cash contribution by the founder of the company or its member to the current account with an announcement for a cash contribution at the bank. This document consists of three elements: announcements, receipts and receipts. The basis for the contribution of money to the authorized bank will be the "Contribution to the authorized capital".
Step 5
The reflection of the amount of the authorized capital in the amount of the founders' contributions is carried out by account 80 "Authorized capital". The introduction of fixed assets is reflected in the accounting records as Dt 08 "Investments in non-current assets" - Kt 75. In the same way, entries are made when entering into the authorized capital of materials (Dt 10 - Kt 75), cash to the cash desk of the enterprise (Dt 50 - Kt 75), cash to the current account (Dt 51 - Kt 75), intangible assets (Dt 04 - Kt 75).
