Account 80 “Authorized capital” is intended to summarize information about the state and movement of the authorized capital (share capital, authorized capital) of the organization.

The balance in account 80 “Authorized capital” must correspond to the amount of the authorized capital recorded in the constituent documents of the organization.

Entries in account 80 “Authorized capital” are made when forming the authorized capital, as well as in cases of increasing and decreasing capital, only after making appropriate changes to the constituent documents of the organization.

After state registration organizing it authorized capital the amount of deposits of the founders (participants) provided for by the constituent documents is reflected in the credit of account 80 “Authorized capital” in correspondence with account 75 “Settlements with founders”. The actual receipt of deposits of the founders is carried out on the credit of account 75 “Settlements with founders” in correspondence with the accounts for accounting for cash and other valuables.

Analytical accounting for account 80 “Authorized capital” is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.

Account 80 is also used to summarize information about the status and movement of contributions to common property under a simple partnership agreement. In this case, account 80 is called “Comrades’ Deposits”.

The property contributed by the partners to the simple partnership on account of their contributions is accounted for as a debit in the property accounting accounts (51 " Current accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and the credit of account 80 “Deposits of partners”. When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.

Analytical accounting for account 80 “Deposits of partners” is maintained for each simple partnership agreement and each participant in the agreement.

By number 80, the compilers of the Chart of Accounts understand two completely different accounts: “Authorized capital” and “Deposits of partners”.

Authorized capital

Let's analyze the name of this account. “Capital represents the investments of owners and profits accumulated over the entire period of the organization’s activities” (clause 7.4 of the Concept accounting V market economy Russia). Account 80 “Authorized capital” does not take into account the entire capital of the organization, but only that part of it that is indicated in its charter, hence the name of this part of the capital.

Authorized capital is the minimum amount of an organization's property that guarantees the interests of its creditors. By decision of the founders (participants), the amount of the authorized capital may increase or decrease, but at the same time, appropriate changes must be made to the charter so that the balance of account 80 “Authorized capital” corresponds to the amount of the authorized capital recorded in the charter.

Authorized capital joint stock companies equal to the par value of their shares, regardless of the price actually paid for them.

Similarly, the authorized capital of an LLC is equal to the nominal value of the shares of its participants.

Some organizations (full partnership, limited partnership) according to the law do not have a charter in their constituent documents, therefore the amount of funds contributed by the founders is called share capital.

As is known, state and municipal unitary enterprises are not vested with the right of ownership of the property assigned to them by the owner, as a result of which the total value of this property is called the “statutory capital”. Based on the above, account 80 “Authorized capital” should have a more precise name “Authorized (share) capital (fund)”, but for convenience it was called more briefly “Authorized capital”.

Currently, Russia has adopted a procedure common in the West, according to which the credit of account 80 “Authorized capital” must always show the same amount, equal to that specified in the organization’s charter.

Throughout the entire activity of the enterprise, the balance in account 80 “Authorized capital” remains unchanged. And only in those cases when the founders decide to either increase or decrease the amount of the authorized capital, and this happens rarely, account 80 “Authorized capital” is either debited (in case of a decrease) or credited (in case of an increase). In this case, registration of a new amount of authorized capital is required.

Outwardly, the account seems symbolic, since there is no movement on it, but it is it that serves as the primary source that gives life to the enterprise, and supports this life.

For enterprises of various organizational and legal forms, the law provides for a minimum amount of authorized capital (for example, for OJSC - no less than a thousand times, for CJSC and LLC - no less than a hundred times the amount minimum size wages established by federal law as of the date of

state registration of the company). This is done to protect the interests of the organization's creditors.

An increase in the authorized capital of an organization can be either due to its own sources(additional capital, retained earnings, etc.), or through additional contributions of participants.

In a joint stock company, an increase in the authorized capital at the expense of funds received from the sale of its shares in excess of their nominal value (share premium), retained earnings, funds from the revaluation of fixed assets, occurs as a result of the placement of additional (including convertible) shares by distributing them among its shareholders.

According to clause 3.4 of the Resolution of the Federal Market Commission valuable papers dated September 17, 1996 No. 19 “On approval of standards for issuing shares when establishing joint-stock companies, additional shares, bonds and their prospectuses”, amendments to the charter of a joint-stock company to assess shareholder contributions to the authorized capital and state registration of changes made to the charter must be carried out on the basis of a decision to increase the authorized capital by placing additional shares and a registered report on the results of the issue of additional shares.

The procedure for issuing additional shares of a joint-stock company, placed by distributing them among shareholders, includes the following stages:

Approval by the joint stock company of the decision to issue additional shares;

Preparation of a prospectus for the issue of additional shares (if the state registration of the issue of additional shares must, in accordance with these standards, be accompanied by the registration of their prospectus);

State registration of the issue of additional shares and (if the state registration of the issue of additional shares must, in accordance with these standards, be accompanied by the registration of their issue prospectus) registration of their issue prospectus;

Production of share certificates (in case of placement of additional shares in documentary form) and (in case of state registration of the issue of additional shares

accompanied by the registration of their prospectus) disclosure of information contained in the prospectus for the issue of shares;

Distribution of additional shares;

Registration of a report on the results of the issue of additional shares;

Disclosure of information contained in the report on the results of the issue of additional shares (if the state registration of the issue of additional shares was accompanied by registration of their prospectus).

After registering the report on the results of the issue of additional shares placed by distribution among shareholders, changes are made to the charter of the joint-stock company related to an increase in the authorized capital by the par value of the additional shares placed, an increase in the number of placed shares and a decrease in the number of authorized shares of the corresponding categories (types).

In accordance with clause 8.1 of the Resolution of the Federal Commission for the Securities Market dated September 17, 1996 No. 19, state registration of the issue of shares must be accompanied by registration of their prospectus in the case of:

Distribution of shares among the founders of a joint-stock company upon its establishment, if the number of founders exceeds 500 and (or) the nominal value of the issue (volume of issue) of shares exceeds 50 thousand minimum wages;

Distribution of shares among shareholders of a joint-stock company, if their number exceeds 500 and (or) the nominal value of the issue (volume of issue) of shares exceeds 50 thousand minimum wages;

Conversion of shares, if the number of their acquirers exceeds 500 and (or) the nominal value of the issue (volume of issue) of shares exceeds 50 thousand minimum wages;

Open subscription;

Closed subscription to securities, if the number of their acquirers exceeds 500 and (or) the nominal value of the issue (volume of issue) of securities exceeds 50 thousand minimum wages.

In accordance with paragraph 15 of Art. 251 of the Tax Code of the Russian Federation, the cost of shares additionally received by the shareholder organization, distributed among shareholders by decision of the general meeting in proportion

depending on the number of shares they own, or the difference between the par value of new shares received in exchange for the original ones and the par value of the initial shares of the shareholder when distributing them among shareholders when increasing the authorized capital of the joint-stock company (without changing the shareholder's share of participation in this joint-stock company) is not taken into account when determining tax base to calculate income tax.

The authorized capital due to additional contributions from shareholders is increased by subscription, which means the placement of securities on the basis of agreements (including purchase and sale agreements, exchange). The placement of securities by open subscription (public placement, public issue) involves the placement of securities among an unlimited circle of persons, by closed subscription (private placement) - among a predetermined circle of persons.

Amendments to the charter of a joint stock company and their state registration are also carried out on the basis of a decision to increase the authorized capital by placing additional shares by subscription and a registered report on the results of the issue of additional shares. At the same time, the procedure for issuing additional shares of a joint-stock company placed by subscription includes stages similar to the issue of additional shares distributed among shareholders, with the exception of the procedure for distributing additional shares, which is replaced by subscription for additional shares.

The placement of shares by subscription is carried out within the period specified in the registered decision on the issue of securities. This period cannot exceed one year from the date of approval of the decision to issue securities.

Legislative acts establish restrictions on the price at which shares can be purchased by shareholders. Payment for company shares is carried out according to market value, but not lower than their nominal value (clause I, Article 36 Federal Law dated 12/16/95 No. 208-FZip. 11.18. Resolution of the FCSM dated September 17, 1996 No. 19). When establishing a joint stock company, the founders pay for shares at their nominal value.

The Company has the right to place shares at a price below their market value in the following cases:

Placement of additional ordinary shares akcio: non-owners of ordinary shares of the company when they exercise the pre-emptive right to purchase such shares at a price that cannot be lower than 90% of their market value;

Placement of additional shares with the participation of an intermediary at a price that cannot be lower than their market value by more than the amount of the intermediary's remuneration, established as a percentage of the placement price of such shares.

In accordance with clause 10.1. Resolution of the Federal Commission for the Securities Market dated September 17, 1996 No. 19, the placement of securities (with the exception of the distribution of shares among the founders of a joint-stock company upon its establishment) before the state registration of their issue is prohibited. State registration of the issue of shares cannot be carried out:

Until full payment of the authorized capital of the issuing joint-stock company (except for the issue (issues) of shares placed by distributing them among the founders of the joint-stock company upon its establishment);

Before registering reports on the results of all previously registered issues of shares and making appropriate changes to the charter of the issuing joint stock company.

When increasing the authorized capital, the amount of the increase is reflected in the credit of account 80 “Authorized capital” in correspondence with the accounts:

75-1 “Calculations for contributions to the authorized (share) capital” - at the expense of additional contributions of participants;

83 “Additional capital” - at the expense of additional capital;

84 " retained earnings (uncovered loss)" - at the expense of retained earnings;

66 “Calculations according to short-term loans and loans" and/or

67 “Settlements on long-term loans and borrowings” - by converting the company’s bonds into shares.

According to paragraph 4 of Art. 35 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”, if at the end of the second and each subsequent financial year price net assets 1 joint stock company will be less than the authorized

1 The methodology for their calculation is determined by the joint order of the Ministry of Finance of the Russian Federation and the Federal Commission for the Securities Market dated 05.08.1996 No. 71 and 149 “On the procedure for assessing the value of net assets of joint-stock companies.”

of capital, the company is obliged to reduce its authorized capital to an amount not exceeding the value of its net assets. If the value of the net assets of a joint stock company becomes less than the minimum amount of authorized capital determined by law, the company is subject to liquidation.

When the authorized capital is reduced, the amount of the decrease is reflected in the debit of account 80 “Authorized capital” in correspondence with the accounts:

75-1 “Calculations for contributions to the authorized (share) capital” - for the amount incomplete payment of deposits on time or if the requirements for registration of changes in constituent documents are violated;

84 “Retained earnings (uncovered loss)” - when reducing the authorized capital in order to bring it into line with the size of the company’s net assets;

81 “Own shares (shares)” - cancellation of shares (shares) purchased from shareholders (participants).

In the explanations to account 80 “Authorized capital” it is written: “Analytical accounting for account 80 “Authorized capital” is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.” To do this, in addition to account 80 “Authorized capital”, it is necessary to open analytical accounts for each founder indicating the amount of his contribution to the authorized capital. This information is necessary to resolve questions about the amount of income from participation in the organization to be paid to each participant, about the distribution of property between the founders of the enterprise upon its liquidation, etc.

The founders, within three months from the date of registration of the partnership or company, must make contributions in the amount of at least 50% of the authorized (share) capital, and the remaining amount - within deadline(usually within a year from the date of registration of the organization). Therefore, analytical accounting for account 80 “Authorized capital” must be carried out in such a way as to have information about the amount of paid and unpaid capital and compliance with payment deadlines. For this purpose, in particular, in joint-stock companies it is recommended to open the following sub-accounts to account 80 “Authorized capital”: “Announced capital” (in the amount recorded in the charter of the joint-stock company), “Subscribed capital”

capital" (for the value of the shares for which the subscription was made), "Paid-up capital" (in the amount of funds contributed by the founders), "Withdrawn capital" (for the value of shares withdrawn from circulation by repurchasing them from shareholders), etc.

After the state registration of a joint-stock company, an entry is made for the amount of its authorized capital:

Dt sch. 75-1 “Calculations for contributions to the authorized (share) capital”

K-t sch. 80 “Authorized capital”, subaccount “Announced capital”.

The nominal value of the shares for which the subscription was carried out:

Dt sch. 80 “Authorized capital”, sub-account “Announced capital”

K-tsch. 80 “Authorized capital”, sub-account “Subscribed capital”.

As shares are paid for, an entry is made on their value: D-account. 80 “Authorized capital”, subaccount “Subscribed capital” Account number. 80 “Authorized capital”, sub-account “Paid-up capital”.

The following entry is made for the amount of own shares purchased from shareholders:

Dt sch. 80 “Authorized capital”, sub-account “Paid-up capital”

K-t sch. 80 “Authorized capital”, sub-account “Withdrawn capital”.

Upon further sale of own shares purchased from shareholders:

Dt sch. 80 “Authorized capital”, sub-account “Withdrawn capital” Account. 80 “Authorized capital”, sub-account “Paid-up capital”.

Joint-stock companies have the right to place ordinary shares, as well as one or more types of preferred shares. If this is the case, then account 80 “Authorized capital” in joint-stock companies should provide analytical accounting for the types of shares placed. Such records can be kept traditional way in the context of open subaccounts, or analytical accounts lead in parallel to subaccounts. Since there are few records in analytical accounting, it is not difficult to ensure the identity of its data with the data of subaccounts.

Comrades' contributions

Under a simple partnership agreement (agreement on joint activities) two or more persons (partners) undertake to pool their contributions and act jointly without formation legal entity to make a profit or achieve another goal that does not contradict the law. The fact that a simple partnership does not function as a legal entity makes its creation much easier, since state registration is not required.

The contribution of a comrade is recognized as everything that he contributes to the common cause, including money, other property, as well as professional and other knowledge, skills and abilities, business reputation and business connections. The partners' contributions are assumed to be equal in value, unless otherwise follows from the simple partnership agreement. The amount of contributions is assessed by agreement between the partners.

Property contributed by partners is recognized as their common property shared ownership, unless otherwise provided by law or a simple partnership agreement. Responsibilities of fellow keepers common property and the procedure for reimbursement of expenses associated with the performance of these duties are determined by the contract.

The procedure for accounting for transactions of simple partnerships is established by the Instructions for reflecting in accounting transactions related to the implementation of a simple partnership agreement, approved by Order of the Ministry of Finance of the Russian Federation dated December 24, 1998 No. 68n.

Maintaining accounting records of common property may be entrusted to one of the participants of the partnership. The partner entrusted with the management of common affairs acts on the basis of a power of attorney issued by the remaining participants in the simple partnership agreement. The property contributed by the participants is accounted for on a separate balance sheet of the partner who is entrusted with managing the common affairs of the parties to the agreement. Data separate balance are not included in the balance sheet of a partner enterprise conducting common affairs.

Each partner reflects his contributions under the simple partnership agreement by debiting account 58 “Financial Investments” with crediting accounts for recording valuables transferred to the partnership.

Upon termination of the contract, things transferred into the common possession and/or use of the partners are returned to the partners who provided them. Reflection by a partner in the accounting of transactions to receive property upon termination of a simple partnership agreement can be carried out in one of two ways. In the first option, account 91 “Other income and expenses” is used; in the second option, this account is not used. When reflecting the receipt of material assets in the first option, the valuables account is debited and account 91-1 “Other income” is credited. For the amount of depreciation of fixed assets and intangible assets, an entry is made on the credit of accounts 02 “Depreciation of fixed assets” and 05 “Depreciation of intangible assets” and the debit of account 91-2 “Other expenses”, respectively. At the same time, the amount is recorded in the debit of account 91-2 “Other expenses” and the credit of account 58 “Financial investments”.

When reflecting the receipt of material assets under the second option, account 01 “Fixed assets” is debited and account 58 “Financial investments” is credited for the amount of the assessment of the contribution under the simple partnership agreement (if the residual value of the fixed asset is equal to or lower than the assessment of the contribution under the simple partnership agreement) or the amount of the residual the value of the fixed asset, if the latter is lower than the valuation of the contribution under the simple partnership agreement. At the same time, account 01 “Fixed assets” is debited and account 02 “Depreciation of fixed assets” is credited for the amount of depreciation on the received fixed asset. If the initial assessment of fixed assets received upon termination of a simple partnership agreement, according to the transferring party, does not correspond to the initial assessment according to the accounting records of the receiving party, then the difference must be reflected in one of the following ways:

a) if the transmitting estimate is exceeded sides D-t sch. 01 "Fixed assets"

K-t sch. 91-1 “Other income”;

b) if the receiving party’s estimate D-tch is exceeded. 91-2 “Other expenses”

K-t sch. 58-4 “Deposits under a simple partnership agreement.” Accounting for transactions under a simple partnership agreement, including accounting for income and expenses, as well as calculation and accounting of financial transactions

results are carried out by a comrade conducting common affairs in the generally established manner.

Accounting for objects of property contributed by partners is carried out on the basis primary documents on the posting of property. In this case, the partners’ contributions are reflected in the debit of the accounts of property objects (51 “Current accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and the credit of account 80 “Deposits of the partners”.

Upon expiration of the term of the simple partnership agreement or its termination, the property located in common property comrades, subject to division. When returning this property, the partner conducting common affairs debits account 80 “Deposits of partners” in correspondence with account 91-1 “Other income”. At the same time, an entry is made in the debit of account 91-2 “Other expenses” in correspondence with the property accounting accounts (01 “Fixed assets”, 10 “Materials”, 41 “Goods”, etc.). The amount of depreciation of fixed assets and intangible assets is recorded accordingly in the debit of accounts 02 “Depreciation of fixed assets” and 05 “Depreciation of intangible assets” in correspondence with account 91-1 “Other income”.

Debit 80 Credit 80 — internal entry in the “Authorized Capital” account. Wiring Debit 80 Credit 80 required in a number of cases, which are described in our article.

Analytical accounting for account 80

As follows from the instructions for the chart of accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Instructions), analytical accounting for account 80 consists of providing data on the basis of which it is possible to characterize the participants, determine methods for forming the authorized capital, and also obtain an idea of ​​the types of shares issued. If a situation arises with share capital, it is analyzed for each partner and type of contribution.

When creating companies and forming the founding capital, it is possible to postpone the contribution of shares for some time. For the founders of an LLC, a deferment of 4 months is allowed, for the founders of a JSC - for 3 months (during this period an amount equal to 50% of the amount of shares must be paid). To take into account these deferrals, the company can create the following subaccounts:

1. "Declared capital". It records the amount contributed to the company's charter.
2. "Subscribed capital". The total valuation of shares with completed subscription is indicated.
3. "Paid-up capital". The amounts of shares or shares for which payment has already been made are reflected.
4. "Withdrawn capital." It records the value of securities purchased from shareholders.

In addition, joint stock companies have the right to additionally allocate such accounts as “Common shares” and “ Preference shares».

Production cooperatives have their own specifics. As follows from the Instructions, they can add the following subaccounts to the chart of accounts:

1. “Mutual fund”, on which a record of the amounts of participants’ contributions and the value of their shares will be kept.
2. “Collective fund”, on which the amounts of the main parts not distributed into shares will be recorded, as well as working capital cooperative.

Information about formation equity you will find in the article.

Business transactions reflected by posting Debit 80 Credit 80

Record Debit 80 Credit 80 used in accounting to reflect transactions in subaccounts or analytical accounts of the “Authorized Capital” account. Let's consider several cases of the appropriateness of such wiring:

1. Transactions reflecting cases of correction of the structure of the authorized capital in the joint-stock company.

If the JSC is already included in the register, then to record the formed charter capital, the following entry is made: Dt 75.1 “Calculations for contributions to the authorized (share) capital” Kt 80.1 “Announced capital”.

At the end of the subscription, the value of the corresponding shares is reflected at par: Dt 80.1 “Announced capital” Kt 80.2 “Subscribed capital”.

After full payment of the shares, the entry will look like this: Dt 80.2 “Subscribed capital” Kt 80.3 “Paid-up capital”.

The procedure for repurchasing shares from shareholders is marked by the following entry in sub-accounts: Dt 80.3 “Paid-in capital” Kt 80.4 “Withdrawn capital”.

Such an entry is needed in order to correctly reflect the structural analytics of the authorized capital in accounting. The event of share repurchase itself is recorded through account 81 “Own shares (shares)”. It can be corresponded, in particular, with the credit of account 51 “Current accounts”, if cash went through the bank.

A reverse entry occurs when company shares previously purchased from shareholders are sold. It looks like this: Dt 80.4 “Withdrawn capital” Kt 80.3 “Paid-up capital”.

It should be noted that entries of this nature are also acceptable in the accounting of an LLC. The only thing they won’t need is the “Subscribed Capital” subaccount.

2. Conversion of preferred shares into ordinary shares.

The Law “On Joint Stock Companies” dated December 26, 1995 No. 208-FZ (clause 3, Article 32) allows the transfer of shares from preferred to ordinary. In circumstances where ordinary shares at par are no more expensive than preferred shares (according to accounting), a single entry will be required for the corresponding amounts: Dt 80 “Authorized capital”, sub-account “Preferred shares” Kt 80 “Authorized capital”, sub-account “Common shares”.

3. Change of members of the organization.

In cases where one of the participants sells its share in the company, the total amount of capital does not change. But since the analysis of movements in the authorized capital is carried out for each founder, the accounting department records how the composition of participants changes, thus: Dt 80.3 “Paid-up capital”, “Participant 1” Kt 80.3 “Paid-up capital”, “Participant 2”.

4. Authorized capital of the production cooperative.

In circumstances when a collective fund of such a formation is distributed among its participants (new or former), the amount of the distributed parts of the fund is recorded in accounting as follows: Dt 80.2 “Collective Fund” Kt 80.1 “Unit Fund”.

Results

Analytical accounting for account 80 is required by a JSC or LLC in order to have a clear understanding of financial condition companies in terms of management. Using the entry Dt 80 Kt 80, which uses analytical accounts and subaccounts, accounting records changes in the structure of the charter capital.

One of the main stages of creating an organization is the formation of its authorized capital. In the course of business, the size of the authorized capital can be either increased or decreased. In addition, it is possible to sell the share of the authorized capital of the founder or participant. The amount of the authorized capital for accounting purposes is reflected in account 80 of the accounting department. In the article we will look at each of these operations under the Criminal Code using examples of postings.

The first stage is the determination of its size by the founders of the organization. At the same time, the size of the authorized capital must comply with the necessary legislative requirements.

The period during which the founders must contribute funds to the authorized capital account should not exceed 4 months from the date of state registration of the enterprise.

Contributions can be made as per in full, and in the amount of 50% upon initial deposit of funds.

The founder can make a contribution both in money and material assets(movable and real estate, machinery, equipment, etc.).

Payment of the authorized capital in accounting is reflected in the credit of account 80.

Examples of transactions for the formation of authorized capital on account 80

Let's look at an example:

The founders of Admiral JSC are V.I. Shestopalov. (18% shares) and Jupiter LLC (82% shares). The authorized capital of JSC Admiral is divided into 120 ordinary shares with a par value of 380 rubles per share.

In the accounting of Admiral JSC, entries were made on credit to account 80:

Increasing the size of the authorized capital

In the course of the company's activities, it is possible to increase the amount of its initial authorized capital. can be done in one of the following ways:

• by making additional contributions by participants (or third parties who are accepted into the company);
• at the expense of the organization's own property.

Let's look at each of the above options as an example.

Postings to increase the authorized capital due to additional deposits

The participants of Phantom LLC, whose authorized capital is 954,000 rubles, are K.P. Malyshev. (share 22%) and JSC Aurora (share 78%). In 2016, the minutes of the board’s decision recorded an increase in the authorized capital of Phantom LLC by 265,000 rubles. Phantom LLC paid 780 rubles for paperwork.

In the accounting of Phantom LLC, entries were made to accounting account 80:

Dt	CT	Description	Sum	Document
		The debt of Aurora JSC for an additional contribution to the authorized capital was repaid (RUB 265,000 * 78%)	RUB 206,700	Bank statement
50		The debt of K.P. Malyshev was repaid. for an additional contribution to the authorized capital (RUB 265,000 * 22%)	RUB 58,300	Receipt cash order
68		The amount of state duty has been transferred	780 rub.	Payment order
	80	The increase in the authorized capital is reflected	RUB 265,000	Board minutes
	68	The amount of state duty is included in other expenses	780 rub.	Application for state registration of changes in the charter

Increase from the organization's own property

According to the decision of the board of LLC “Faza”, the authorized capital of the organization was approved at the expense of additional capital in the amount of 380,000 rubles. The amount of additional capital was formed earlier as a result of the revaluation of a group of fixed assets. For the preparation of documents, Faza LLC paid a state fee of 780 rubles.

In the accounting of Faza LLC, the entries were reflected as follows:

Sale of a share of the authorized capital

A founder or participant who has fully repaid the debt on the contribution to the authorized capital has the right to sell his share (or part of the shares):

• to third parties;
• to another participant;
• directly to the organization.

In accounting, the sale of a share (shares) is reflected by posting Dt 81 Kt 75, regardless of the method and type of sale.

Let's look at an example:

A participant in Ryabina LLC, K.T. Markov, who owns a share worth 780,000 rubles, decided to sell the share in favor of the organization.

Entries were made in the accounting of Ryabina LLC.

The formation of any legal entity is accompanied by mandatory formation procedure initial capital . The latter should be understood as the contribution of the founders in the form of property or most liquid assets, the value of which the company is subsequently liable for its obligations (guarantee to creditors).

The authorized capital is primary investment V future activities enterprise and is the starting type of equity capital, which is provided by the owners to ensure the activities of the company. The size of the share in the initial capital determines the share of ownership in the company for each founder.

Basic legal and organizational aspects the formation of initial deposits are determined constituent documents of the organization itself and the legislation of the country in which it is registered.

Thus, the legal aspects of this area in Russian Federation are set out in regulatory documents at various levels and are aimed at establishing the procedure, features and timing of capital formation for legal entities with various forms organization, as well as ensuring reliable and timely reflection in accounts.

The formation of capital depends on the characteristics of the functioning of the created business entity. Share capital is created upon registration of a partnership (full or limited) and consists of shares of participants.

For production cooperatives it is necessary to form a special mutual fund , consisting of joint investments of funds of the founders. Unitary enterprises (state or municipal) form authorized capital, which involves investing working and fixed assets free of charge.

Joint-stock companies (CJSC and PJSC) and LLC is created authorized capital by shares of founders. At the same time, the law regulates the minimum threshold for initial formation.

For public joint stock companies, this amount is 100,000 rubles. For closed joint stock companies and companies with limited liability the threshold is lower - 10,000 rubles.

Thus, the statutory contributions of the founders are the first fact of economic activity, which should be reflected in the synthetic and analytical accounts provided for this.

Account characteristics

To reflect the first facts of economic life associated with the formation of initial assets, the Chart of Accounts provides for the use bills 80.

The account in question is a current account and is intended for intra-business transactions. According to the instructions for use of this normative document, synthetic account 80 is necessary to summarize information about the state and changes in the authorized capital of the organization.

He has following features:

• is passive and is reflected in the corresponding section of the balance sheet;
• account balance in mandatory must be equal to the amount in the constituent documents;
• Analytics is carried out by founders, types of shares and stages of formation.

Since the account is passive, transactions related to the receipt of deposits are reflected as a credit, and write-offs are reflected as a debit. In this case, the credit balance (account balance) should not differ from the amount specified in the documents of the legal entity. The credit balance is reflected in the liability side of the balance sheet in the corresponding column.

Basic transactions with authorized capital

Reflection of the amount of deposits and debts of the founders in monetary terms is the first entry in the economic activities of the created legal entity.

To reflect this fact, the deposit amount is recorded in account credit 80. The same amount is reflected in debit of active-passive account 75 “Calculations for contributions to the authorized capital”.

Further receipt of valuables is accompanied by a write-off from account 75 to accounts for liquid funds or property. The most common is to deposit non-cash funds into a bank account or cash into a cash register ( debit 51, 50 and credit 75).

The founders can contribute a share of fixed assets, various materials, intangible assets, goods, financial investments etc. In this case, the corresponding correspondence is made for the same amount:

• Dt 08-3 Kt 75-1– receipt of a deposit in the form of fixed assets;
• Dt 10 Kt 75-1– receipt in the form of materials;
• Dt 08-5 Kt 75-1– receipt of a share in the form of intangible assets;
• Dt 41 and Kt 75-1– receipt of deposit in the form of goods;
• Dt 58-1, 58-2 Kt 75-1– receipt of deposits in the form of financial investments.

It should be noted that when forming accounting records documenting the receipt of not monetary values, but other property, it is necessary to carry out correct asset valuation.

It can be produced by the company itself at an agreed cost, if the amount of the investor’s share does not exceed 20,000 rubles. Otherwise, it is necessary to involve a third-party appraiser.

Features of reflecting changes in the amount of authorized capital

During economic activity the owners of the company may decide to change, to one degree or another, the size of the initial capital formed during registration.

This decision can be made in favor of increasing or decreasing. Moreover, in the event of a positive change, it is worth considering that the planned amount of increase cannot exceed the difference between the size of net assets and the amount of established authorized and reserve capital.

The increase can be made at the expense of new deposits or property generated in the process of activity ( net profit or Extra capital). The reflection of such operations looks like in the following way:

• Dt 75-1 Kt 80– increase through additional contributions;
• Dt 84 Kt 80– increase through net profit;
• Dt 83 Kt 80– increase through additional capital.

In addition to its own decision, there are cases when a company is obliged to change the amount of its original liability. This provision concerns size reduction in a number of individual cases:

1. The amount of the authorized capital exceeds the amount of net assets.
2. Violation of the terms of payment of their contributions by the founders, as a result of which payment was not made in full during the year.
3. Withdrawal from the founders.

The solution to the problem of reducing the size of the source of capital is accompanied by with the following postings:

• Dt 80 Kt 84– reduction due to net profit received;
• Dt 80 Kt 75-1– reduction in case of incomplete payment or withdrawal from the founders.

Thus, in modern conditions volatility external environment, correct organization and timely reflection of information on changes in the authorized capital of accounting plays important role.

The category under consideration is interdisciplinary and is the object of legal and economic relations between the company and its owners. The competitiveness and viability of any company depends on how well these relationships are built.

The essence of the authorized capital is presented in detail in this video.

Account 80 of accounting is a passive account “Authorized capital”, it opens section Ⅶ “Capital” of the chart of accounts and serves to accumulate information about the state and movement of the authorized capital, in other words, the “airbag” of creditors. Consider the use of 80 counts in accounting, typical wiring and an example of increasing the size of the authorized capital.

Application of 80 accounts in accounting

Depending on the organizational and legal form, the authorized capital of companies may have different size, distribution by shares of owners and even different names: share capital, authorized capital, etc. Types of authorized capital are presented in the figure:

The balance of account 80 “Authorized capital” reflects the size of the authorized capital, which is recorded in the constituent documents of the company. Operations to form and increase or decrease the authorized capital are carried out only by decision of the founders when making changes to the constituent documents.

IN analytical accounting for account 80, it is important to ensure that information is reflected on the founders, types of deposits and agreements, stages of capital formation and types of shares - depending on the form of ownership.

The procedure for forming the authorized capital is regulated by the legislation of the Russian Federation and the constituent documents of the company.

Typical entries for account 80 “Authorized capital”

Since this is a passive account, all contributions to the authorized capital are reflected as a credit, and all decreases are reflected as a debit of the account.

The main entries for account 80 “Authorized capital” are formed in the table:

Account Dt	Kt account	Wiring description	A document base
75	80	Registration of the declared amount of the capital
08	75	Actual receipt of deposits of founders/participants (according to subaccounts depending on the type of deposit)	Constituent documents, accounting information(Act No. OS-14, no.)
82/83/84	80	Crediting reserve capital/additional capital/profit to the management company.	Constituent documents
50,51,52,55/04,41, etc.	80	Crediting the contributions of partners under a simple partnership agreement (cash, property). Return – reverse posting.	Constituent documents, accounting certificate
80	84	Write-off of loss from the balance sheet reporting year(amount of capital = net assets)	Balance sheet, constituent documents
80	75	Withdrawal of deposits from the management company by the founders, reduction of the par value of shares/incomplete payment after registration	Constituent documents
80	81	Reflection of a decrease in the authorized capital by canceling the JSC’s own shares/shares from shareholders/participants.	Constituent documents, accounting certificate

Example with transactions to increase the size of the authorized capital

The authorized capital of Vesna JSC is 200,000 rubles. and divided into 100 shares with a par value of 2,000 rubles. accordingly, in this case:

• At the end of the year, a revaluation of fixed assets was carried out and as a result, the initial cost of fixed assets increased by 40,000 rubles, and the amount of accumulated depreciation by 20,000 rubles. Accordingly, additional capital increased by 20,000 rubles.
• On general meeting shareholders, it was decided to increase the authorized capital by the specified amount by converting all shares of Vesna JSC into shares of a higher par value - 1,200 rubles. for a unit.

The accountant of Vesna JSC generated the following entries in account 80 when increasing the size of the authorized capital:

Account Dt	Kt account	Transaction amount, rub.	Wiring description	A document base
01	83	40 000	Revaluation initial cost OS	Documents on market value, revaluation statement, inventory card OS accounting
83	02	20 000	Additional assessment of depreciation on fixed assets	Accounting certificate-calculation
83	80	20 000	Increase in capital	Constituent documents

It is important to take into account that if a founder-legal entity makes a contribution to increase the authorized capital before the official registration of changes in the constituent documents, the Federal Tax Service may require it to be taken into account as gratuitously received funds.

Therefore, it must always be indicated in the field " special purpose"as "contribution to the authorized capital" in payment order or invoice, depending on the type of deposit.