Registration of an enterprise begins with the introduction of the authorized capital by the founders. It determines the value of the shares of the participants in the company and the size of the property, within which the interests of creditors are guaranteed. The importance of the authorized capital periodically raises the question of whether it is possible to spend it and how to do it correctly.
Instructions
Step 1
The authorized capital can be paid in cash, property, securities and other things or rights that have a monetary value. The size of the shares, the procedure for their payment by the founders is regulated by the charter of the enterprise. For example, participants can deposit 10,000 rubles to a savings account, transfer office equipment, furniture or stationery as a contribution to the authorized capital in the amount specified in the constituent documents.
Step 2
Legislatively, the directions for using the authorized capital are not determined, which means that the organization has the right to dispose of it at its discretion. It is important that its use or use does not contradict the interests of the company, as well as the legislation of the Russian Federation.
Step 3
First of all, reflect the contributions of each of the participants to the authorized capital in accounting by postings from the credit of account 80 "Authorized capital" to the debit of account 75 "Settlements with founders". Then write off the amount to accounts corresponding to the type of property being contributed: - Дт 51 "Settlement account" - Кт 75 "Settlements with founders" - when depositing money into a savings account; - Dt 50 "Cashier" - Кt 75 "Settlements with founders" - with cash contribution to the cash desk of the enterprise; - Dt 08 "Investment in non-current assets" - CT 75 "Settlements with founders" - if the contribution to the authorized capital is fixed assets, intangible and other non-current assets (then, if necessary, transfer property and rights to accounts 01 " Fixed assets "and 04" Intangible assets "); - Дт 10 "Materials" - Кт 75 "Settlements with founders" - when material stocks, consumables, inventory, etc. act as a contribution.
Step 4
The authorized capital is the base, the foundation of the enterprise, so feel free to spend it on the needs of the company. When the participants' contributions are reflected in the balance sheet, they acquire a different purpose, according to which they should be used: transfer money for current expenses, put into operation fixed assets, provide employees with the necessary inventory and materials.
