To carry out economic activities, each legal entity must form an authorized capital. This operation involves the introduction of cash or any material values, expressed in cash equivalent, for subsequent work. Also, an increase in capital can be carried out in the process of work.
Instructions
Step 1
To increase the authorized capital, gather a meeting of the company's members. On the agenda, bring the topic “Increasing the authorized capital by depositing funds”. After that, draw up the protocol (decision). Indicate in it the amount of the additional deposit, the full name of the participant. In the event that this is a "newbie", he must draw up an application addressed to the founder, where it is necessary to indicate the amount of the contribution, the size of the share, which is determined in proportion to the nominal share of the total capital.
Step 2
Then you must reflect the cash flow. If they arrived at the cashier, make the posting: D50 K75 - the receipt from the founder is reflected. Also issue this with a cash receipt order.
Step 3
Then reflect the increase in capital: D75 K80 - funds have been contributed to the authorized capital. If the limit does not allow you to store the amount in the cash register, transfer it to the current account. In accounting, make the entry: D51 K50 - funds were received on the current account from the organization's cash desk. At the end of the day, generate a cashier's report and a cash book slip sheet.
Step 4
After increasing the authorized capital, again convene a meeting of the company's participants, at which summarize the operation and issue a protocol on the approval of the contribution. Also on the agenda, bring the topic Change in the constituent documents of the organization.
Step 5
Develop a new version of the constituent document, approve it. After that, you need to notify the tax office, for this, draw up an application in the form No. Р13001, certify it with a notary and submit it to the Federal Tax Service. Please note that you must sign the application in the presence of a notary.
Step 6
After a certain time (usually no more than ten days), come back to the tax office for a certificate of registration of changes in the constituent documents.
