In the event of a reorganization of an enterprise, the chief accountant is faced with the need to correctly distribute property between the newly created companies. First of all, a separation balance sheet is drawn up, which reflects all assets and liabilities transferred by different shares to the successor firms.
Instructions
Step 1
Fill in the separation balance sheet in accordance with the accounting statements, which are drawn up before registration of the transfer of property. All recommendations on the rules for drawing up a balance sheet are collected in the Methodological Guidelines for the Formation of Financial Statements in the Implementation of the Reorganization of an Enterprise, approved by Order No. 44n of the Ministry of Finance of the Russian Federation dated 20.05.2003.
Step 2
Indicate in the balance sheet the full name of the company that is being reorganized and the successors. Fill in the sections with the reorganization-legal form of organizations, as well as the date and form of reorganization.
Step 3
Reflect in the dividing balance sheet the equity, assets and liabilities of the reorganized enterprise.
Step 4
Distribute the indicators of all balance sheet items among the legal successors. During the division, on the basis of clause 26 of the Methodological Instructions, do not make any entries in the accounting and do not divide the numerical indicators of the profit and loss statement.
Step 5
Assets Allocate depending on the needs of the newly formed companies. In other words, the property is transferred to the enterprise that needs it in the course of its activities. Funds must be added from balances on current accounts and at the cash desk, with the exception of frozen money. If the frozen funds cannot be collected, then they are valued at zero value. The amount of the authorized capital of the established enterprises must be equal to or greater than the amount of the authorized capital of the reorganized company.
Step 6
When calculating, keep in mind that the net assets of new firms must be no less than their authorized capital. When the legal successor receives the revalued property, he must transfer the additional capital of the corresponding amount. The doubtful receivables are transferred to the new company together with an appropriate allowance for doubtful accounts. The distribution of accounts payable is carried out in accordance with the shares of the assets transferred to them.
