In the article we will understand what is authorized capital, and get acquainted with 2 accounting accounts from which the activities of any organization begin.
- account 80 Accounting for authorized capital
- account 75 Settlements with founders
Postings on authorized capital are presented below.
So, we decided to organize our own enterprise. We determine the form of ownership of our company, scope of activity, name, size of the authorized capital. Registering as legal entity. What's next?
Authorized capital accounting
The authorized capital is the initial amount of funds (start-up capital) that the founders are ready to invest to ensure the activities of the enterprise. When registering an organization with the relevant authorities, constituent documents are drawn up, in which the value of the authorized capital is also prescribed.
What is share capital for?
First of all, with its help, start-up capital is formed for the subsequent commercial activities enterprises. It consists of the contributions of the founders, which can be both in the form of tangible property and in cash. Each founder has his own share in the capital, depending on its size, he will subsequently receive the appropriate profit from the commercial activities of the enterprise (dividends). The enterprise is liable for its obligations within the framework of this capital, so for creditors this is a kind of guarantee of satisfaction of their interests.
After you have decided on the amount of the authorized capital, it is necessary to reflect this amount in the accounting department new organization with the appropriate wiring. Reflection of the authorized capital is the first business transaction with which the activity of any organization begins. For this purpose, there is an appropriate account in the Chart of Accounts.
The authorized capital account is 80, it is intended to summarize information on the state and movement of the authorized capital (share capital, authorized fund) of the organization.
The cost of capital is credited 80, while not forgetting about . For each business transaction, this principle applies, and if we deposit something on credit, then we deposit the same amount in debit, it remains only to determine which account to debit this amount. There is an account. 75 “Settlements with the founders”, the cost of the starting capital is paid into its debit. That is, in this case the posting will look like: Debit 75 Credit 80 ( D75 K80).
Postings on the formation of the authorized capital
Please note, c. 80 is always passive, it always has a credit balance. The cost of the authorized capital is paid there once during the formation of the enterprise, and then every month this account remains invariably passive. Change the balance 80 can only in one case, if the cost of capital changes, while appropriate changes are made to the constituent documents, and only on the basis of these documents can any changes be made to this account.
Read about the increase in the authorized capital in.
At the time of registration, the founders are required to contribute 75% of their share, the rest can be paid during the first year of the enterprise. You can read about the changes regarding the authorized capital that come into effect on September 1, 2014.
There is such a thing as minimum size authorized capital. Its value varies depending on the type of property. Mainly, the minimum value depends on the size of the minimum wage (minimum wage), which is indexed annually. For example, in 2013 the minimum wage was 5205 rubles, in 2014 - 5554 rubles. Only the minimum value of the Criminal Code for an LLC does not depend on the minimum wage and is a fixed value, and quite a small one at that.
The minimum allowable amount of the authorized capital:
- for LLC and partnership - 10 thousand rubles;
- for CJSC - 100 minimum wages;
- for OJSC - 1000 minimum wages;
- for municipal enterprises - 1000 minimum wages;
- For state enterprise- 5000 minimum wage.
Let me summarize:
In the article, we got acquainted with such a concept as authorized capital. We figured out why it is needed, how it is taken into account in accounting, how the entries reflect the formation of the Criminal Code and the contributions to it from the founders.
The authorized capital is the assets of the organization that the founders of the LLC contribute after state registration. Since September 2014, the minimum amount of the UK in the amount of 10,000 rubles must be paid in cash (Article 66.2 of the Civil Code of the Russian Federation). In excess of this amount, the contribution of the authorized capital is possible both in cash and in property form. The founders can fulfill their obligations to deposit the CC in cash at the cash desk of the organization or deposit the authorized capital to the settlement account.
The contribution of the authorized capital in cash to the cash desk of an LLC requires the execution of cash documents and compliance with the cash desk limit. If clearance is made in violation of the Instructions of the Central Bank, then the organization may be fined in the amount of 40 to 50 thousand rubles.
How to deposit authorized capital into a current account
Since 2014, the payment of the authorized capital is made no later than four months after the registration of the LLC. Before that, there was a different procedure for the contribution of the authorized capital to the current account:
- Before registering a company, open a savings account;
- Deposit at least 50% of the authorized capital to this current account;
- The remaining part of the Criminal Code must be paid within a year after the registration of the organization.
Now the registration of an LLC is possible without first opening a current account, however, we do not recommend the founders to delay contacting the bank. The fact is that the organization can pay taxes and other payments to the budget only by bank transfer, therefore, sooner or later, you will have to open a bank account. Before we recommend our users to get free consultation banking specialists, which will allow you to do this on the most favorable terms.
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The organization can dispose of the funds (in cash or non-cash) contributed by the founders to the account of the authorized capital at its discretion: to purchase goods or equipment, pay for the rent of an office or industrial premises, pay salaries, etc. In the course of the company's activities, the authorized capital of an LLC can be increased or decreased, but it cannot become less than the minimum amount, statutory, i.e. 10,000 rubles.
Application Money to the settlement account of the company as payment for the authorized capital is drawn up for each founder separately, within the limits of his share in the LLC. If the founder has not paid his share in time or has not paid it in full, then it passes to the company and is distributed among other participants. For violation by the founders of the deadlines for the introduction of the Criminal Code, the foundation agreement may provide for liability (fine or penalty).
Concerning administrative fines in relation to the LLC itself for violation of the 4-month deadline for contributing the authorized capital, they are not provided for by law, however, in such cases, the company may be forcibly liquidated.
How to deposit money into a bank account
If you decide to put the authorized capital into the current account in cash (and we recommend this method as the most convenient), then, of course, the current account of the LLC must already be opened. All that the founder has to do is to contact the bank where the current account of his company is opened and inform that he wants to contribute his share of the authorized capital.
Pay attention to the fact that bank documents as the basis for payment to the current account, “Contribution of a participant to the authorized capital”, “Payment by the founder of a share in the authorized capital” or a similar phrase was indicated. The founders keep this document, because. it is proof of payment for a share in the LLC.
Notify about the contribution of the authorized capital to tax office or other government bodies No need. All necessary information this will be reflected in accounting documents and annual financial statements, which organizations are required to submit at the end of the year no later than March 31.
Postings when depositing the authorized capital to the current account
Evidence of the contribution by the founders of the Criminal Code will also be accounting entries intended for the contribution of the authorized capital to the current account. An LLC, like any organization, is required to keep accounting records, so we recommend that you immediately resolve the issue with.
The transactions for depositing the authorized capital to the current account are as follows:
- The formation of the authorized capital is reflected on account 80 "Authorized capital", and the receipt of contributions from the founders - on account 75 "Settlements with the founders", sub-account 75.1 "Settlements on contributions to the authorized capital". Wiring - Dt 75.1 - Kt 80.
- Depositing the authorized capital to the current account: posting - Dt 51 - Kt 75.1.
If you have not yet decided on who will keep the accounting of your LLC, we suggest that you try the 1C accounting outsourcing option without any material risks.
When the founders register an LLC, they need to contribute the authorized capital. It can be either money or property. It is the authorized capital that determines the minimum size of the organization's property, which guarantees the interests of creditors.
In this article, we will look at step by step instructions and postings on the formation of the authorized capital in 1C 8.3 and a contribution through the cash desk / current account.
Through manually entered operations (before 3.0.46)
In the 1C 8.3 Accounting program, before release version 3.0.46, there was no special document to reflect the contribution of authorized capital. Therefore, wiring must be done manually.
Go to the "Operations" menu and select "Manually Entered Operations".
In the list form that opens, click on the "Create" button and select the "Operation" item.
postings
Let us consider in more detail what postings need to be created in 1C.
The founders use account 75.01 to contribute to the authorized capital. The reflection of the debt of the founders on the authorized capital is shown by posting Dt 75 Kt80. The decrease in this debt is reflected in the entry on the credit of account 75.
You can pay it off different ways: depositing funds, materials, fixed assets, intellectual property, etc.
First, consider the most common method in practice - depositing funds. At the same time, we will show how this operation in 1C will look like in this case.
First, we will reflect the amount required to contribute to the authorized capital of one of the founders. The debit account will be 75.01, the credit - 80.09 with an amount of 20,000 rubles.
- When depositing cash through the cashier, the debit account will be 50.
- When depositing funds through the settlement account of the organization, the movement will already be on 51 accounts.
Suppose that our founder brought the entire amount to the cashier at once, as in our example:
With this operation, we created a debt on the authorized capital for LLC Kopyta, as for the founder, and immediately paid it off.
Now let's briefly consider what the postings will be with other methods of contributing funds to the authorized capital:
- Capital investment. For example, the founder decided to pay off the debt on the authorized capital in the form of equipment that can be immediately put into operation. In this case, two wires will be formed:
- Dt 08 - Kt 75.01 (repayment of debt on the authorized capital);
- Dt 01 - Kt 08 (commissioning of equipment).
- Contribution of goods or materials. For goods, the posting will be as follows: Dt 41 - Kt 75.01. For materials it is similar, but instead of 41 accounts there will be 10.
- Contribution in the form of granting rights to an object of intellectual property: Dt 97 - Kt 75.01. If the contract for these rights is not open-ended, then an amount equal to appraised value given intellectual value divided by the number of months.
Please note that in case of repayment of the debt on the authorized capital is not made in cash, this property must be assessed. The founders have the right to produce it on their own if the cost does not exceed 20,000 rubles. Otherwise, an external appraiser must be involved.
Through the document "Formation of authorized capital" (after release 3.0.46)
Starting from release version 3.0.46 of the 1C: Accounting program, the developers have added new document to reflect the authorized capital. In the "Operations" menu, select the "Share Capital Formation" item. In the list form that opens, click on the "Create" button.
In the header of the new document, indicate the date and organization (if the program records several at once). In the tabular part, list all the founders and the amounts contributed by them.
To generate a convenient printed form, click on the "List of Founders" button at the top of the document.
Now let's post the document and see what postings it generated.
We have formed only one posting, creating a debt of the founder for the authorized capital to the organization. In this example, the repayment of this debt will be formed through cash document“Cash receipt” (if you plan to make a contribution to the Criminal Code through a current account, use the document “Receipt to a current account”).
In the "Type of operation" field, enter "Other income". It is also necessary to select a counterparty - the founder and put a credit score of 75.01. The DDS article will be “Receipt cash deposits from the founders. This document will repay the entire debt of 15,000 rubles.
As a result of the transaction, only one posting Dt 50.01 Kt 75.01 will be generated, that is, the receipt of funds through the cash desk. You can pay off the debt in other ways, which were described above.
Let's open the account card 75.01 and make sure that the actions taken are correct. The balance at the end of the period is zero.
