According to the legislation, the authorized capital is the initial investment of investors for conducting statutory activities. The first task in organizing accounting in an organization is to reflect the authorized capital in the initial balance sheet and constituent documents of a legal entity.
Instructions
Step 1
Indicate in the constituent documents corresponding to the type of legal entity being formed (Charter, constituent agreement), the nominal size of the authorized capital should be in rubles. If contributions are made in the form of property worth more than 200 minimum wages, it is required to invite an independent appraiser in order to confirm the value of the property.
Step 2
The balance sheet should reflect the authorized capital in accordance with the Articles of Association in line 410 of the liability. When registering a limited liability company, the Federal Tax Service requires that the authorized capital be paid at least 50%, JSC - paid for 50% within 3 months after registration, and in full within a year.
Step 3
If the payment of the installment is made in money, it is made out with the entry "Debit 50 (51) - Credit 75". The debt of co-owners for contributions to the authorized capital is documented by a posting of the type "Debit 75 - Credit 80", i.e. as a receivable.
Step 4
When making fixed assets as a contribution, use account 08 ("Non-current assets"), and not 01 ("Fixed assets"), because the founders pay not only the cost of the property, but also all costs associated with putting it into operation, appraisal, registration, etc.
Step 5
Pay for the share with raw materials and materials by posting "Debit 10 - Credit 75", if it is decided to account for materials at cost, or by posting "Debit 10 - Credit 76", if it is decided to include all additional costs (customs duties, insurance, transport). Such decisions are made when approving the accounting policy of the company.
Step 6
If the founder, for his own reasons, does not pay in full his share within a year, the company must:
- return the contributed part of the share to the non-paying founder;
- distribute among other co-owners or sell his share to third parties ("Debit 75 - Credit 81").
