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Account balance 80 authorized capital. How to reflect in accounting an increase in the authorized capital of an LLC due to additional contributions

Account No. 80 is inactive, but passive. A count of 80 is necessary to summarize information about movement and general condition Management Company of the organization. Account balance 80 should be equal to the capital specified in the organization’s charter. Any movements in the MC account occur when a MC is created or changed (increased or decreased).

The first posting is always: Deb. 75 Cred. 80. This is accounting basis creation of a management company. This operation is carried out on the basis of the charter and decisions of the institutions, after the state. reg.

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Types of deposits in the management company

The management company is created in new organization from the founders' contributions. Contributions can be not only in cash, but also in property or non-property forms. Also, the law does not prohibit the formation of a management company at the expense of shares and bonds of other organizations.

  1. Cash:
    • cash;
    • non-cash;
  2. Inventory assets:
    • equipment (Deb. 01);
    • vehicles (Deb. 01);
    • goods (Deb. 10);
    • materials (Deb. 10);
  3. Intangible assets:
    • patents (Deb. 08.5);
    • know-how (Deb. 08.5);
    • licenses (Deb. 08.5);
    • franchises (Deb. 08.5);
    • agreement on assignment of rights (Deb. 08.5);
    • shares, bonds of third legal entities. (Deb. 58);

Legislation

Federal laws regulating the procedure for introducing accounting of capital companies in the Russian Federation:

  • Federal Law No. 208 “On joint stock companies».
  • Federal Law No. 14 “On LLC”.
  • Federal Law No. 161 “On State Unitary Enterprises and Municipal Unitary Enterprises”.

Minimum size of the charter capital

The minimum size of the charter capital is specified in the Civil Code of the Russian Federation and Federal Law No. 208:

  • LLC – not less than 10 thousand rubles.
  • JSC - not less than 100 thousand rubles.

The maximum size of the charter capital is unlimited.

If at the end of the second and subsequent fin. year amount net assets less than the capital, the company is obliged to reduce its capital or be liquidated.

Personal income tax is included in the calculation of the net assets of a joint-stock company.

Stock capital

Warehouse capital is the fixed capital of a partnership (full or limited) necessary to carry out its business activities.

Just like with a management company, contributions can be tangible and intangible. Like the management company, warehouse capital account No. 80.

The procedure for generating wiring

The person carrying out the main accounting activities(chief accountant), before starting work at a new enterprise, he must familiarize himself with the charter and (or) incorporation. agreement.

Incorporated The documents must indicate the share of the contribution, and what kind of property each member contributes.

In 1C 7 UK is formed through “ Accounting certificate", and in 1C 8 through manually entered operations.

  1. We open account 75. It is called “settlements with founders”.We create subaccounts for the account:
    • Calculations for deposits in the management company.
    • Calculations for payment of income.
  2. We prepare contributions using accounting entries:
    • Cash held – Deb. 50 Credit. 75.1.
    • Cashless – Deb. 51 Cred. 75.1.
  3. If the contribution was provided in the form of materials or fixed assets - Deb. 08 (non-current assets) or Deb. 10 (materials) Credit. 75.1.
  4. We reflect total amount Capital account on account 80 – Deb. 75.1 Credit. 80. The balance is always in credit on this account.
  5. If it is necessary to increase the capital - Deb. 82 (reserve capital), 83 ( Extra capital, 84 (retained earnings) Cred. 80 (CC).
  6. Decrease in capital – Deb. 80 (UK) Credit. 75.1 (calculation of deposits in the management company).
  7. With a reduction in the total number of securities – Deb. 80 Credit. 81.

Typical entries for the debit of account 80 UK

  1. Deb. 80 Credit. 01 – When an institution leaves the community, the return of fixed assets transferred by the institution on account of its contribution (on a separate balance sheet).
  2. Deb. 80 Credit. 04 – When an institution leaves the community, return of intangible assets transferred by the institution on account of its contribution (on a separate balance sheet).
  3. Deb. 80 Credit. 08 – When an institution leaves the community, a refund non-current assets, transferred by the account on account of its contribution (on a separate balance sheet).
  4. Deb. 80 Credit. 10 – When an institution leaves the community, return the materials donated by the institution as part of its contribution (on a separate balance sheet).
  5. Deb. 80 Credit. 20 – When an institution leaves the community, the return of work in progress transferred by the institution on account of its contribution (on a separate balance sheet).
  6. Deb. 80 Credit. 23 – When an institution leaves the community, the return of auxiliary production transferred by the institution on account of its contribution (on a separate balance sheet).
  7. Deb. 80 Credit. 41 – When an institution leaves the community, the return of goods transferred by the institution on account of its contribution (on a separate balance sheet).
  8. Deb. 80 Credit. 43 – When an institution leaves the community, the return of finished products transferred by the institution on account of its contribution (on a separate balance sheet).
  9. Deb. 80 Credit. 50 – When an institution leaves the community, return of cash transferred by the institution on account of its contribution (on a separate balance sheet).
  10. Deb. 80 Credit. 51 – When an institution leaves the community, the return of funds transferred by the institution towards its contribution (on a separate balance sheet).
  11. Deb. 80 Credit. 52 – When an institution leaves the community, a refund of funds in another currency transferred by the institution on account of its contribution (on a separate balance sheet).
  12. Deb. 80 Credit. 58 – When an institution leaves the community, shares and debt securities transferred by the institution on account of its contribution (on a separate balance sheet).
  13. Deb. 80 Credit. 75.2 – The amount for the return of deposits by the founding organization is reflected when the capital is reduced (after making changes to the founding documents).
  14. Deb. 80 Credit. 81 – Canceled shares (after making changes to the constituent documents).
  15. Deb. 80 Credit. 84 – The charter capital is reduced to the amount of net assets (after amendments are made to the constituent documents).
  16. Deb. 80 Credit. 81 – Reduction of the authorized capital by the amount of shares purchased from shareholders.

Typical entries for credit account 80 UK

  1. Deb. 01 Credit. 80 – Comrade teacher. the fixed asset object is transferred (to a separate balance sheet).
  2. Deb. 04 Credit. 80 – Comrade teacher. Intangible assets are transferred (to a separate balance sheet).
  3. Deb. 08 Credit. 80 – Comrade teacher. non-current assets are transferred.
  4. Deb. 10 Credit. 80 – Comrade teacher. materials are transferred (to a separate balance sheet).
  5. Deb. 11 Cred. 80 – Comrade teacher. animals are transferred (to a separate balance sheet).
  6. Deb. 20 Cred. 80 – Comrade teacher. unfinished production is transferred (to a separate balance sheet).
  7. Deb. 23 Cred. 80 – Comrade teacher. funds are transferred to cover the costs of auxiliary production (to a separate balance sheet).
  8. Deb. 41 Cred. 80 – Comrade teacher. goods are transferred (to a separate balance sheet).
  9. Deb. 43 Cred. 80 – Comrade teacher. transmitted finished products(on the separate balance sheet).
  10. Deb. 50 Credit. 80 – Comrade teacher. cash is transferred. cash(on the separate balance sheet).
  11. Deb. 51 Cred. 80 – Comrade teacher. funds are transferred to settlement. account (on a separate balance sheet).
  12. Deb. 52 Cred. 80 – Comrade teacher. funds are transferred in another currency (to a separate balance sheet).
  13. Deb. 58.1 Credit. 80 – Comrade teacher. shares and debt securities are transferred (to a separate balance sheet).
  14. Deb. 75.1Credit. 80 – Debt of the institution on contribution to the capital.
  15. Deb. 82 Cred. 80 – Increase in the capital of the company due to additional capital.
  16. Deb. 83 Cred. 80 – Ext. capital is transferred to increase the capital (after amendments are made to the constituent documents).
  17. Deb. 84 Cred. 80 – Increase in capital due to net profit remaining at the disposal of society.

conclusions

  1. Funds forming the capital are accounted for in account No. 75.
  2. The management company is formed exclusively by physical means. and legal entities included in the list of shareholders or constituent entities of the enterprise.
  3. Information about shareholders is entered into the appropriate register.
  4. Contributions to the management company can be in material form: cash or in kind.
  5. Also, contributions to the management company can be in intangible form: securities, patents, licenses, franchises, etc.
  6. Dividends on deposits are paid to accounts at least once a year.
  7. The amount of dividends is determined at the meeting of shareholders. The amount depends proportionally on the profit of the enterprise.
  8. Payment of required dividends can be made in cash or in kind. This issue is resolved at a meeting of shareholders.

To reflect the size of the authorized capital, use account 80 “Authorized capital”; to account for settlements with the founders, use a special subaccount 75-1 “Settlements on contributions to the authorized (share) capital”.

On the date of state registration of changes in the organization’s charter, make the following entry:

Debit 75-1 Credit 80

– reflects the increase in the authorized capital due to additional deposits participants (third party deposits).

Receipts from participants (third parties) cash deposits reflect with wiring:

Debit 50 (51, 52) Credit 75-1

– funds were received from participants (third parties) to pay for deposits;

Debit 76 (60) Credit 75-1

– additional deposits were paid by offsetting monetary claims to the company.

If the increase in the authorized capital is declared unsuccessful, reflect the return of paid additional contributions to participants (deposits to third parties) by posting:

Debit 75-1 Credit 50 (51.52)

– the funds contributed to pay for deposits were returned to participants (third parties).

Include the state fee for registering changes in the charter as part of other expenses (clause 11 of PBU 10/99). For the amount of state duty paid, make the following entries:

– state duty is transferred to the budget;

– the state duty for registering changes in the charter was included in other expenses.

An example of how to reflect in accounting an increase in the authorized capital of an LLC due to additional cash contributions from participants (founders)

The participants of LLC "Trading Company "Hermes"" are JSC "Alfa" and A.S. Glebova. The authorized capital of Hermes is 800,000 rubles. and paid in full.

On September 10, by the minutes of the general meeting of participants, it was decided to increase the authorized capital by 300,000 rubles.

As of the date of the decision to increase the authorized capital, Alpha’s share is 60 percent with a nominal value of RUB 480,000. (RUB 800,000 × 60%), Glebova’s share is 40 percent with a nominal value of RUB 320,000. (RUB 800,000 × 40%).

Both participants contribute money to pay for additional deposits.

The amounts of additional deposits are:

  • 180,000 rub. (RUB 300,000 × 60%) – Alpha’s contribution;
  • 120,000 rub. (RUB 300,000 × 40%) – Glebova’s contribution.

The size of the authorized capital after the increase is 1,100,000 rubles. (RUB 800,000 + RUB 180,000 + RUB 120,000).

The nominal value of each participant's share increases by the amount of his additional contribution.

The ratio between the value of the additional contribution of each participant and the amount by which the nominal value of his share increases is equal to 1/1 and is fixed in the minutes of the general meeting of participants.

The nominal value of participants' shares after increasing the authorized capital is:

  • "Alpha" - 660,000 rubles. (480,000 rub. + 180,000 rub.);
  • Glebova – 440,000 rubles. (320,000 rub. + 120,000 rub.).

The size of the participants’ shares after the increase in the authorized capital remained unchanged:

  • “Alphas” - 60 percent (660,000 rubles: 1,100,000 rubles × 100%);
  • Glebova - 40 percent (440,000 rubles: 1,100,000 rubles × 100%).

Additional contributions were paid in full by participants on September 10.

On September 30, the minutes of the general meeting of participants approved the results of making additional contributions, and on October 7, Hermes submitted documents for state registration of changes in the charter in connection with the increase in the authorized capital of the company. For filing an application for state registration, the organization paid a state fee of 800 rubles.

The organization's accountant made the following entries in the accounting.

Debit 51 Credit 75-1
– 180,000 rub. – Alpha’s debt for the additional contribution to the authorized capital was repaid;

Debit 50 Credit 75-1
– 120,000 rub. – Glebova’s debt for an additional contribution to the authorized capital was repaid.

Debit 68 subaccount " Government duty» Credit 51

Debit 75-1 Credit 80
– 300,000 rub. (RUB 180,000 + RUB 120,000) – reflects the increase in the authorized capital due to additional contributions from participants;

Debit 91-2 Credit 68 subaccount “State duty”

Non-monetary contributions received from participants (third parties) are reflected in accounting depending on the type of property received:

  • materials;

An example of how to reflect in accounting an increase in the authorized capital of an organization due to an additional non-monetary contribution of a participant made at his request

September 2 general meeting participants of LLC "Trading Company "Hermes"" decided to increase the authorized capital. The decision was made on the basis of a statement from a company member A.S. Glebova on making an additional contribution to the authorized capital of the company.

As an additional contribution, Glebova donates an Apple MacBook Pro laptop to the society, which the organization plans to use in commercial activities.

Glebova owns 20 percent of the authorized capital of Hermes, which is 60,000 rubles. The valuation of the laptop, agreed upon by the participants, was 101,000 rubles. It is at this value that the property is reflected in accounting.

On September 2, the laptop was handed over to the accounting department, where they began to use it. Hermes set a deadline beneficial use laptop for 25 months. Depreciation is calculated using the straight-line method.

On September 5, Hermes submitted documents for state registration of changes to the charter in connection with an increase in the authorized capital of the company. For filing an application for state registration, the organization paid a state fee of 800 rubles.

The organization's accountant made the following entries in the accounting.

Debit 08 Credit 75-1
– 101,000 rub. – a laptop was received as an additional contribution to the authorized capital;

Debit 01 Credit 08
– 101,000 rub. – the laptop was put into operation.

Debit 68 subaccount “State duty” Credit 51
– 800 rub. – the state duty for registration of changes in the charter is transferred.

Debit 75-1 Credit 80
– 101,000 rub. – the increase in the authorized capital due to the additional contribution of the participant is reflected;

Debit 91-2 Credit 68 subaccount “State duty”
– 800 rub. – the state duty for registering changes in the charter was included in other expenses.

Every month, starting from October until the end of the useful life of the property (25 months), the accountant must make the following entries:

Debit 26 Credit 02
– 4040 rub. (RUB 101,000: 25 months) – depreciation has been calculated on the laptop for the current month.

Deposits of participants (property owners) are not income of the organization according to PBU 9/99.

The question arises - how to reflect in the Balance Sheet of an LLC the value of money and other property received from participants in connection with an increase in the size of the authorized capital before registering changes in the Unified State Register of Legal Entities? That is, the founders have already made contributions, but the registration of the corresponding changes in the constituent documents has not yet occurred.

IN in this case investments should be shown as a separate item in section III"Capital and reserves" Balance Sheet. Accordingly, it is necessary to provide in the standard form of the balance sheet separate line. After all, the cost of the property received cannot be taken into account as part of the indicator on line 1310.

Income tax

Additional contributions made by participants (third parties) to the authorized capital in cash or in kind are not recognized as income of the organization (subclause 3, clause 1, article 251 of the Tax Code of the Russian Federation). This procedure also applies to situations where the monetary claims of participants (third parties) to the company are offset against payment of the authorized capital (letter of the Ministry of Finance of Russia dated August 1, 2011 No. 03-03-06/1/439).

Accordingly, when returning deposits to participants (third parties) if the increase in the authorized capital is recognized as failed, the organization does not recognize expenses.

At the same time, the cost of property (fixed assets or intangible assets, materials) contributed to the authorized capital of the organization can be written off as expenses. To do this, the property contribution must be assessed, and the organization itself must use the property in commercial activities.

The procedure for determining the value of a property contribution depends on who made the contribution: a citizen ( foreign organization) or a Russian organization.

If a property contribution to the authorized capital (fixed asset or intangible asset, materials) was made by a citizen or foreign organization, to determine the value of the contribution, you must be guided by the following rules.

The value of the property contribution is equal to the amount of documented expenses for the acquisition of property transferred to the authorized capital. Documents that confirm the expenses of the founder (third party) may be receipts cash receipt orders, sales receipts, cash receipts, etc. In addition, an independent specialist must give his assessment of the property contribution.

When calculating income tax, an organization will be able to include the lesser of these amounts in expenses.

If the value of the property contribution is not documented, then in tax accounting it will have to be recognized as zero.

This follows from the rules provided for in subparagraph 2 of paragraph 1 of Article 277 of the Tax Code of the Russian Federation.

Property contribution (fixed asset or intangible asset, materials) Russian organization in the authorized capital is assessed according to the following rules. Its value in tax accounting will be equal to the residual value of the object in the tax accounting of the transferring party. The residual value of the property can be confirmed by extracts (copies) from registers tax accounting. If the transferring party cannot confirm the residual value of the transferred property, then in tax accounting accept such property with zero initial cost.

The transferor's expenses associated with the transfer of property increase initial cost fixed assets only if they are indicated as a contribution to the authorized capital in the constituent documents.

This follows from the rules provided for in subparagraph 2 of paragraph 1 of Article 277 Tax Code RF.

The procedure for accounting for fixed assets and intangible assets received from the founders (third parties) depends on Are they recognized as depreciable property? or not.

Fixed assets or intangible assets received from the founders (third parties), the value of which is greater than that specified in paragraph 1 of Article 256 of the Tax Code of the Russian Federation, must be depreciated (clause 1 of Article 256 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 1, 2008 No. 03- 03-06/1/241, dated February 27, 2007 No. 03-03-06/1/131).

In this case, only organizations using the accrual method have the right to depreciate fixed assets. Organizations that calculate income tax on a cash basis depreciate fixed assets contributed as a contribution to the authorized capital can not.

If the cost of fixed assets does not exceed the cost criterion established by clause 1 of Article 256 of the Tax Code of the Russian Federation, include it in material expenses as they are put into operation (subclause 3 of clause 1 of Article 254 of the Tax Code of the Russian Federation). They can do this organizations using the accrual method .

For more information on accounting for fixed assets contributed to the authorized capital of an organization, see How to register the receipt of fixed assets as a contribution to the authorized capital in accounting .

On accounting for intangible assets with a value less than the limit, established by paragraph 1 of Article 256 of the Tax Code of the Russian Federation, see.What property is considered depreciable in tax accounting? .

Write off the cost of materials contributed to the authorized capital as expenses as they are released into production or operation (clause 2 of Article 272, subclause 1 of clause 3 of Article 273, subclause 3 of clause 1 of Article 254 of the Tax Code of the Russian Federation). When goods intended for resale are received, their cost is included in post-sale expenses (Clause 1, Article 268 of the Tax Code of the Russian Federation). An exception is provided for organizations that use the cash method of calculating income tax. They will not be able to write off the cost of the materials received. Since under the cash method expenses can only be taken into account after actual payment has been made (Clause 3 of Article 273 of the Tax Code of the Russian Federation).

The amount of the state duty paid for amending the charter is included in other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated June 26, 2006 No. 20-12/56686). When using the accrual method, take into account the amount of the state duty at the time of its accrual (subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation). With the cash method - as it is paid to the budget (subclause 3, clause 3, article 273 of the Tax Code of the Russian Federation).

An example of how to reflect in accounting and taxation an increase in the authorized capital of an organization due to the non-monetary contribution of a participant made at his request. The organization applies a general taxation system and calculates income tax using the accrual method

In September, the general meeting of participants of Hermes Trading Company LLC decided to increase the authorized capital. The decision was made on the basis of a statement from company member A.V. Lvov on making an additional contribution to the authorized capital.

As an additional contribution, Lvov donates 5 tons of profile pipes to the society.

The purchase price of materials is 50,000 rubles, which is confirmed by the commodity and cashier's checks. The same cost is agreed upon by the founders. And according to the assessment independent expert market price transferred materials is equal to 60,000 rubles.

In September, an increase in the authorized capital was registered. For filing an application for state registration, the organization paid a state fee of 800 rubles.

In the same month, all 5 tons of pipes were released into production and consumed.

The organization's accountant made the following entries in accounting:

Debit 10 Credit 75-1
– 50,000 rub. – pipes were received as a contribution to the authorized capital;

Debit 68 subaccount “State duty” Credit 51
– 800 rub. – the state duty for registration of changes in the charter is transferred;

Debit 75-1 Credit 80
– 50,000 rub. – the increase in the authorized capital due to the additional contribution of the participant is reflected;

Debit 91-2 Credit 68 subaccount “State duty”
– 800 rub. – the state duty for registering changes in the charter was included in other expenses;

Debit 20 Credit 10
– 50,000 rub. – pipes were released into production.

Documented confirmed expenses for the purchase of pipes less than their value established by the appraiser. Therefore, for tax purposes, contributed materials are accepted at a purchase price of 50,000 rubles.

When calculating income tax, Master's accountant took into account:

  • 50,000 rub. – included material costs;
  • 800 rub. – as part of other expenses.

VAT

When making an additional contribution to the authorized capital, the transferring party must restore the VAT on the transferred property, and the receiving party can accept the amount of the restored tax as a deduction. In this case, the amount of VAT accepted for deduction when determining tax base For income tax purposes, do not include it as income. This is stated in subclause 3.1 of clause 1 of Article 251 of the Tax Code of the Russian Federation.

simplified tax system

Organizations applying the simplification do not include additional contributions made to the authorized capital in taxable income (subclause 1, clause 1.1, article 346.15, subclause 3, clause 1, article 251 of the Tax Code of the Russian Federation).

Organizations that pay single tax Because of the difference between income and expenses, they cannot include in expenses the value of property contributed to the authorized capital. For more information, see How to use the simplified tax system to take into account the receipt of fixed assets and intangible assets , How to write off material expenses using the simplified tax system .

However, they have the right to include in expenses the amount of state duty paid for registering changes in the charter (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation). Include the amount of the state duty in expenses at the time of its payment to the budget (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, additional contributions made by participants (contributions made by third parties) to the authorized capital and the state duty paid do not affect the calculation of the tax base.

OSNO and UTII

An organization can use property received from company members or third parties as an additional contribution to the authorized capital, simultaneously in activities subject to UTII and in activities for which the organization pays taxes. common system taxation. In this case, when writing off as expenses the value of the property (the amount of depreciation on fixed assets and intangible assets) and the amount of the state duty for registering changes in the charter must be distributed (clause 9 of article 274, clause 7 of article 346.26 of the Tax Code of the Russian Federation).

For more information on how to allocate expenses related to both tax regimes, seeHow to take into account income tax expenses when combining OSNO with UTII .

The cost of property and state duty, which relate only to one type of activity of the organization, do not need to be distributed.

Income tax expenses include only the cost of property and the amount of state duties related to the organization’s activities under the general taxation system.

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 the funds passed 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 they are no more expensive than preferred shares (according to accounting), for the corresponding amounts a single entry will be required: 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.

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