Contribution to the authorized capital - posting. Registered capital in 1C

It is practically impossible to imagine the economicthe activity of any enterprise without cash injections, especially when it comes to new business. It is with this goal that a fund is created and a contribution to the authorized capital is made. The posting of the revenue movement is carried out in accordance with certain income items. Constituent funds perform an important function. The authorized capital (the account in which it is reflected, has number 75) allows to develop the economic activity of the enterprise and protect the potential interests of creditors.

Assets in modern enterprises

Authorized capital is a certain amount of money. It is fixed in the constituent documents and made by the founders at the time of the establishment of the enterprise. The size of the authorized capital is determined by the participants independently. However, it can not be less than the established by the legislation at the time of the company's establishment. In the process of economic activity, the founders can change the fund - to make a contribution to the authorized capital. Postings are a prerequisite for this process. In other words, for any actions with receipts, changes are made in the constituent documents. In case of a decision by one of the founders to withdraw from the company, he has the right to claim the return of the previously introduced part of the assets in cash.

The amount of the asset of each participant

Since one of the conditions for creating a companyis the presence of founders in the number of at least two, then the amount of incoming funds is divided between all the participants into the relevant parts. They are usually defined as a percentage. The share in the authorized capital of each participant is proportional to the value of the share of the company's net assets, that is, if the amount of the founder's funds is 40%, and the net assets of the company are 100,000 rubles, then the share of each of them is 40,000 rubles. Any information that relates to the authorized capital, the amount of interest of the founders and their changes is fixed in the Company's Charter. In addition, the documentation may be subject to restrictions on individual participants. Such changes can be included in the Charter at the initial stage of creating a society or in the process of activity. Any decision on making adjustments to the statutory documents is made on the basis of a unanimously adopted decision at the General Meeting.

Factors driving the expansion of assets

Very often, as a result of economic activity, the enterprise is in a situation when it is necessary to increase the volume of authorized capital. The most common factors are:

• absence of working capital for payment of taxes, social contributions and payroll;
• the requirements of licensed institutions related to active assets;
• conditions for participation in tendering;
• new participants who intend to contribute to the statutory fund.

Basic conditions

The increase of the authorized capital occurs in the event of the fulfillment of all the conditions stipulated by the law, namely:

1. Payments of active assets, the size of which was determined at the time the company was established. The amount must be paid in full. In the law this clause concerns even those enterprises which have carried out the state registration in the current year.

2. The amount by which revenue can be increased should not exceed the difference between net assets and the amount of authorized and reserve capital.

3. The total value of net assets at the end of the year should be greater than the amount of constituent funds specified in the documents. This condition is considered very important, since in case of its non-compliance the company should declare a decrease in the size of its assets. And in accordance with the law, such a company is subject to liquidation.

Sources of funds receipt

In most cases, the need to increaseThe authorized capital indicates the successful economic activity of the company and its attractiveness from the point of view of investors. There are several most common ways by which you can expand the authorized capital:

- property owned by the company itself;

- replenishment of the fund with additional contributions from existing participants;

- making contributions by new members who intend to join the community.

Deposit of property to the fund

Increase of the authorized capital of the enterprise by suchway - the procedure is rather troublesome and peculiar to well-developed companies. The basis for such a decision is a report on the financial condition of the enterprise for the last calendar year. The proposal to replenish the statutory fund with the property of the organization is considered at the general meeting and is considered adopted if two-thirds of all participants in the company voted for it. The result of the decision is drawn up by the relevant minutes of the meeting of the participants.

Replenishment of participants from own assets

In practice, the authorized capital (account 75) can be expanded in two ways:

• all founders simultaneously;
• only a few participants.

In the first case, a generala meeting at which to decide on the amount of the contribution and the ratio of the amounts paid with the increase in the shares of participants. The contribution of individual founders is somewhat different. To do this, the participant who intends to make an additional contribution must write an appropriate application specifying the share he would like to receive, the amount of the deposit, the time limit and the procedure for making it. All other founders must consider the application at the general meeting and take an appropriate decision.

Contributions to the fund of third parties

In order to become a member of society,it is necessary to file a corresponding application, pay a fee and await the decision of the current founders. The applicant for membership submits an application which, in addition to the standard information, contains points indicating the amount of contributions and the terms of its contribution. Members of the society make a decision at the general meeting and increase the size of the statutory fund through additional deposits. In this case, their income in accordance with the law must be paid in full. If the authorized capital of the company is subject to changes, then all adjustments are subject to registration in state bodies and are entered in the statutory documents.

Income to the fund in the form of fixed assets

The law provides for contributions to the statutorycapital not only in money, that is, participants can transfer a car, computer, or other value in the form of a contribution to the fund. The value of the fixed asset is expressed in money equivalent on the basis of the initial cost specified in the documentation of the transferring party. A certain monetary valuation is consistent with the founders of the company. A feature of contributions to the statutory fund is that, according to the law, they are not taxed.

Accounting of deposits

After carrying out the procedures of state registration andRegistration of investments the balance of the enterprise reflects the debt on deposits in the authorized capital. In 1C the account of the specified operation is made under debit сч. 75 "Settlements with the founders". This procedure is carried out in correspondence with sc. 80. It, in fact, is called "Charter Capital". Postings of the principal contributed by the founders of funds are made on debit. 08 "Investments in non-current assets" and the credit of inv. 75 (its name is indicated above). The balance will reflect the debt of the founders as of the end of the reporting month.

The concept of a joint activity agreement

To one of the documents regulating activitiescompany, refers to the agreement on the implementation of joint actions. In accordance with this agreement, several people undertake to combine their interests and contributions for economic activity, which is not prohibited by law, for the purpose of making a profit. The joint property of all participants is on the balance of the one that conducts common business, and is not subject to income tax.

Joint activity in accounting

Reflection of transactions related to the contract onjoint activity, occurs on "Intra-economic settlements", ct. 79. A participant representing interests on the basis of a power of attorney keeps a record of the received fixed assets and indicates them in the documentation as "Contribution to the authorized capital". Postings on reports are debited 01- "Fixed assets". The loan is reflected in the credit. 79 - "Intraeconomic calculations".

Accounting of changes in the size of constituent assets

Reporting reflects any transactions(increase or decrease), which affect the contribution to the authorized capital. Postings are carried out in accordance with the bases, that is, the receipts are fixed on certain items. Reasons for displaying changes are the relevant documents. Contributions to the statutory fund are made in cash or any assets in cash equivalent. However, regardless of the form of receipt, all asset movements are recorded in the accounts.

Sale of constituent parts

Any participant at any time can announcehis withdrawal from society. At the same time, it has the ability to claim its share, contributed to the fund, or announce its sale, which is especially popular in the modern world. To sell a share a participant can as one of the founders of the company, and to strangers. In the first case, the seller sends information on the proposed transaction to all other founders. Thirty days later, each of the participants in the company who intends to buy a share, sends the seller an acceptance. Based on the results of the decision of the seller, a transaction is made, which enters into force after the procedure for registering the changes. Until then, the sale and purchase of legal grounds does not. Registration of changes is carried out in the Unified State Register of Legal Entities.