For an organization to start its statutory activities, an initial contribution is required, which is made by the founders. This can be cash, materials, fixed assets, securities. Also, managers can make such a contribution throughout the entire existence of the organization. The size of such capital is measured only in rubles.
Instructions
Step 1
Before changing the amount of the authorized capital, it is necessary to hold a meeting that will approve this change. Participants must contribute within 2 months from the date of the participants' decision. After that, the meeting again approves the amount of the increase in the authorized capital, but this must occur no later than a month after the deadline.
Step 2
If your memorandum of association states that the authorized capital remains unchanged, then in this case you need to redo it. To do this, provide the tax office with notarized documents in triplicate, namely:
1. Application for state registration of amendments to the constituent documents of a legal entity in the form R13001. The notary must certify only the first 3 sheets.
2. The decision of the meeting to increase the authorized capital.
3. The decision of the meeting to amend the constituent documents.
4. Changed edition of the memorandum of association.
5. Receipt of payment of state duty
6. Confirming document of contribution to the authorized capital
Step 3
If the contribution to the authorized capital is made in cash and occurs directly through the cash office of the enterprise, then this is formalized by a cash receipt order. If through a current account, then a receipt and an extract from the current account will be the supporting documents. The accountant must make the following entries: D75 "Settlements with founders" subaccount 1 "Settlements for contributions to the authorized (pooled) capital" K80 "Authorized capital" (the amount of the contribution is reflected), D51 "Settlement accounts" or 50 "Cashier" K75 (making a contribution).
Step 4
If the contribution is made in the form of fixed assets, then this should be done with an assessment of this asset. It can be assessed by an independent person. But it should be borne in mind that such an operation is carried out if the property being valued exceeds 200 minimum wages. When transferring a fixed asset, an act of acceptance and transfer of the OS must be drawn up. The accountant, on the basis of the documents, will make the entries: D75 K80 (reflects the founder's debt according to the contribution to the authorized capital), D08 "Investments in non-current assets" K75 (reflects the cost of the fixed asset brought in), D01 "Fixed assets" K08 (the fixed asset is put into operation).
Step 5
If the contribution is made by securities, then they must also be evaluated by an independent appraiser. If, for example, bills of exchange are securities, then the rights to them are transferred according to the endorsement. The accountant must make the entries: D75 K80 (reflects the founder's debt to contribute to the authorized capital), D58 "Financial investments" K75 (the contribution was made by securities).
