Accounting entries on account 80. Authorized capital: postings. Minimum authorized capital

Debit 75 credit 80 — the very first entry in the accounting of any newly created company. Recording debit 75 credit 80 reflects the registration of the authorized capital of the company in the amount of contributions of participants. About who the equity holders and shareholders are, how capital can be received and how to correctly account for it in an LLC or JSC, read in the material.

Authorized capital of LLC

Authorized capital (hereinafter - CC) - the amount of cash or material resources required to start the primary production run. It refers to the personal reserves of the enterprise and is fixed on the credit of account 80 "Authorized capital", which is passive. That is, its balance is always credit and always corresponds to the amount indicated in the constituent documents.

What is own reserve and how to take it into account in the balance sheet, see the material.

The procedure for introducing the UK LLC is regulated by the Law "On LLC" dated February 8, 1998 No. 14-FZ. Its minimum limit is 10,000 rubles. (Art. 14). The upper limit of the participant's share may be limited by the charter of the enterprise.

The founders - business owners contribute the CC by transferring funds to the settlement account, to the cash desk of the enterprise, as well as transferring property, material values ​​or the right to own property at the disposal of the company (Article 15).

Shareholders can be both legal and individuals. Each of them contributes the share stipulated by the agreement on the establishment of the LLC, in accordance with which, according to the results tax period will receive dividends. Accounting for mutual settlements with equity holders is reflected on account 75 “Settlements with founders” in the context of counterparties.

Each participant is obliged to pay his share within 4 months from the date of registration of the LLC (Article 16).

Registration of capital Dt 75 Kt 80 and accounting for its receipt

Based on the constituent documents, an entry is made on the date of registration of the company debit 75 credit 80 for the entire amount stipulated by the agreement, regardless of the payment of the Criminal Code.

In addition, the record Dt 75.1 Kt 80 fixes an increase in capital by attracting additional contributions equity holders, and Dt 75.2 Kt 80 - at the expense of retained net profit.

Authorized capital of PJSC

Similarly, the Criminal Code is entered in public joint-stock companies(PAO). However, PJSC forms the management company by issuing (issuing) shares, i.e., their initial sale to investors.

The management company of PJSC consists of a certain type of shares (common or preferred) of various denominations. They are own funds companies as a legal entity, and on the other hand, represent the amount of shareholders' contributions.

Accounting of the management company of PJSC is carried out in the context of the stages of formation of shares, shareholders and types of shares. At the same time, additional sub-accounts are opened to account 80.

The procedure for the formation of a management company of a PJSC is enshrined in the Law “On Joint Stock Companies” dated December 26, 1995 No. 208-FZ. Minimum amount UK PAO - 100,000 rubles. (Article 26).

Results

The authorized capital of LLCs and JSCs is reflected in the credit of account 80 in correspondence with account 75 “Settlements with founders”. Posting Dt 75 Kt 80 also fixes an increase in capital by attracting contributions from equity holders (shareholders) or at the expense of retained earnings.

The credit of the 80th account reflects the amount of deposits in authorized capital upon transformation of an organization, immediately after its registration, in the amount of a subscription to shares, in a share or donated by the founders and the state, as well as an increase in the authorized capital due to additional contributions and deductions of a part of the organization's profit.

According to the debit of the 80th account, when the authorized capital is reduced, entries are made for: the amount of deposits returned to the founders; the value of the canceled shares; reduction of deposits or par value of shares; part of the authorized capital directed to the reserve capital, etc.

The balance of the 80th account shows the size of the authorized capital, fixed in the constituent documents of the organization. After state registration organization, its authorized capital in the amount of contributions of the founders (participants) provided for by the constituent documents, is reflected in credit 80 "Authorized capital" and in debit 75 "Settlements with founders".

27. GIVE THE CONCEPT OF CREDIT AND LOAN

Credit(lat.creditum- loan from lat.Credere- trust) or credit relations-public relations arising between subjects of economic relations about the movement cost . Credit relations can be expressed in different forms of credit ( commercial loan,Bank loan and etc.), loan,leasing,factoring etc.

Other definitions of credit :

relationship between the lender and the borrower;

return movement of value;

the movement of means of payment on the basis of repayment;

the movement of the loaned value;

movement of loan capital;

placement and use of resources on the basis of recurrence;

providing real money in exchange for future money, etc.

By definition John Mill, credit "there is permission for one person to use capital another person" .

Commercial credit(loan) is provided by one organization to another, usually in the form of a deferral of payment of cash for goods sold. In addition to money, things can be the subject of a loan agreement.

28.WHERE THE EXPENSES FOR THE AMOUNT OF ACCRUED % FOR THE USE OF THE LOAN INCLUDED

Reflection of interest on a loan

Recommendations to audit organizations, individual auditors, auditors on the audit of the annual financial statements of organizations for 2009 (letter of the Ministry of Finance of Russia dated 01.28.2010 N 07-02-18 / 01) regarding the reflection of obligations for loans (credits) received, the following position of the Regulatory Department was stated state financial control, audit activities, accounting and reporting: "In accordance with PBU 15/2008" Accounting for expenses on loans and credits "in the event of non-fulfillment or incomplete fulfillment by the lender of the loan agreement (loan agreement), the borrowing organization discloses in the explanatory note to the annual financial statements information on the amounts of loans (credits) not received in comparison with the terms of the loan agreement (loan agreement). In the accounting records and balance sheet of the borrowing organization, liabilities are reflected as accounts payable in the amount of actually cash received under the loan agreement ( loan agreement) and not repaid as of the reporting date". In accordance with clause 73 of the Regulations on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, in the financial statements on loans and credits received, the debt is shown taking into account interest payable at the end of the reporting period. long-term loans, reflected in the balance sheet as short-term liabilities, if necessary, should be separated from data on short-term loans and borrowings (letter of the Ministry of Finance of Russia dated 01.24.2011 N 07-02-18 / 01). With this in mind, line 510 balance sheet reflect the amount of long-term loans and credits received by the company and not repaid as of the reporting date. Here they also provide data on the interest due on them and not transferred to lenders. To fill in line 510, the credit balance of account 67 "Settlements on long-term loans and borrowings" is used. According to paragraph 3 of PBU 15/2008, interest is borrowing costs. They, by virtue of clause 4 of PBU 15/2008, are reflected in accounting separately from the principal amount of the obligation for the received loan (credit). According to paragraph 8 of PBU 15/2008, interest payable is included in other expenses evenly, as a rule, regardless of the terms of the loan (credit), that is, the terms of the contract. At the same time, interest due to the lender (creditor) may be included in other expenses based on the terms of the loan (credit) in the case when such inclusion does not differ significantly from equal inclusion. Moreover, the recognition of expenses occurs regardless of the payment of funds (clause 18 PBU 10/99 "Expenses of the organization"). Given the opportunity provided to reflect interest in accounting in accordance with the terms of the loan agreement, the organization has the right to establish in the accounting policy interest accrual, for example, on the 20th day of each month. In this case, interest is calculated in proportion to the number of days that have passed since the loan was issued. If, however, interest is accrued according to the general rule on a monthly basis on the last day of the month, then on the reporting date, the balance on the credit of account 67 will be formed in accounting, which will exactly correspond to the amount of interest accrued, but not yet paid. This amount will be transferred as part of the next regular payment. Thus, the balance at the end of the month will be formed monthly until the loan is repaid. In other words, depending on the method chosen and fixed in the accounting policy, the amount of accrued interest will be formed either in proportion to the number of days that have passed since the loan was issued, or based on the number of days of the reporting period. In our opinion, the second method of accounting for interest better meets the requirements and principles of accounting, in particular the requirement of prudence (clause 6 PBU 1/2008 " Accounting policy organization"), since the balance sheet at the reporting date reflects the real debt to pay interest at that moment.

On what account is the authorized capital taken into account - active or passive?

The authorized capital of an economic entity is reflected in account 80 in accounting. If necessary, sub-accounts are opened for it. Score 80 passive or active? The account under consideration is passive, since the authorized capital is one of the sources of asset formation and at the same time the organization's obligation to the founders, which consists in using the authorized capital funds for certain economic purposes.

There are 4 main indicators for a score of 80:

• the value of the opening balance (looked on the credit side, since the account is passive), which is formed at the time of registration of the company;
• turnover on credit entries (reflecting the fact of an increase in capital);
• turnover on debit entries (reflecting the fact of a decrease in capital);
• magnitude closing balance(it also shows the credit of account 80) as of the end of the year.

The authorized capital may be in the manner prescribed by law:

• formed;
• increased;
• reduced.

Consider what basic accounting entries are used for this.

Postings on account 80: what do credit and debit show?

Regular entries on account 80 of the authorized capital include those that reflect:

1. The agreement of the founders on the formation of the authorized capital in a certain amount: Dt 75.1 Kt 80.
2. Actual payment of the authorized capital: Dt 51 (using a current account) Kt 75.1. Capital can also be formed from sources not related to cash, for example, from fixed assets assessed in the prescribed manner (Dt 08 Kt 75.1), goods (Dt 41 Kt 75.1), materials (Dt 10 Kt 75.1).
3. Capital increase:

• using additional capital: Dt 83 Kt 80;
• with the use of retained earnings: Dt 84 Kt 80;
• at the expense of dividends: Dt 75.2 Kt 80;
• at the expense reserve capital: Dt 82 Kt 80;
• through additional issue of shares: Dt 75.1 Kt 80.

1. Capital reduction:

• due to the exit of some owners from the business: Dt 80 Kt 75.1;
• due to the withdrawal of the company's shares from circulation: Dt 80 Kt 81;
• due to the need to bring the amount of capital to the value net assets: Dt 80 Kt 84.

In an LLC, accounting account 80 is an account that is used without sub-accounts. In joint-stock companies, the use of sub-accounts is justified by the difference in the sources of formation of the authorized capital. They can be presented:

• ordinary shares;
• preferred shares.

The share capital can be:

• declared;
• subscription;
• paid;
• seized (due to the repurchase of its own shares by the firm).

A separate sub-account may be used for each type of securities (and type of share capital).

Don't know your rights?

The account on which the authorized capital is taken into account is important in the preparation of financial statements.

Where is the authorized capital reflected in the financial statements?

Indicators on account 80 are used:

• When completing the balance sheet. Line 1310 of the balance sheet corresponds to the amount of the authorized capital.
• Completing the capital flow statement.

Field 3100 reflects data for the year preceding the one before the reporting year. For example, if the report is for 2017, then the credit balance is shown as of 12/31/2015.

The following fields reflect data for the year preceding the reporting year:

1. Credit turnover:
   • 3210-3213 - increase in capital (now and further - only on the accounting account of the authorized capital);
   • 3214 - credit turnover in the framework of correspondence with an account of 75.1 (additional issue of shares);
   • 3215 - credit turnover with accounts 83 or 84;
   • 3216 - the balance of the loan during the reorganization of the enterprise.
2. Debit turnover:
   • 3220-3223 - decrease in capital;
   • 3224 - debit turnover with accounts 75 or 84;
   • 3225 - debit turnover with account 81;
   • 3226 - the balance of the loan during the reorganization of the enterprise.

The indicator for line 3200 is the sum of lines 3100 and 3210 minus the indicator for line 3220.

The following fields contain data for the reporting year:

1. Credit turnover:
   • 3310-3313 - capital increase;
   • 3314 - credit turnover on account 75.1;
   • 3315 - credit turnover on accounts 83 or 84;
   • 3316 - the balance of the loan on the account of the affiliated company.
2. Debit turnover:
   • 3320 - decrease in capital;
   • 3324 - debit turnover with accounts 75 or 84;
   • 3325 - debit turnover with account 81;
   • 3326 - the balance of the loan on the account of the allocated company.

The indicator for line 3300 is the sum of lines 3200 and 3310, reduced by the value of the indicator for line 3320.

The authorized capital is formed on account 80. An increase is shown on a loan, and a decrease on a debit. Turnovers and account balances are taken into account when calculating indicators for financial statements.

In the article, we will understand what the authorized capital is, and get acquainted with 2 accounting accounts, from which the activity of any organization begins.

• 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, the scope of activities, 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, statutory fund) organizations.

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 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.

Minimum authorized capital: (click to expand)

• for LLC and partnership - 10 thousand rubles;
• for CJSC - 100 minimum wages;
• for OJSC - 1000 minimum wages;
• for municipal enterprises - 1000 minimum wages;
• for a state enterprise - 5,000 minimum wages.

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.

Account 80 "Authorized capital"

Account 80 "Authorized capital" is intended to summarize information on the state and movement of the authorized capital (share capital, authorized fund) of the organization.

The balance on account 80 "Authorized capital" must correspond to the amount of the authorized capital recorded in the constituent documents of the organization. Entries on account 80 "Authorized capital" are made during the formation of the authorized capital, as well as in cases of increase and decrease in capital, only after making appropriate changes to the constituent documents of the organization.

After the state registration of the organization, its authorized capital in the amount of contributions 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 founders' deposits is carried out on the credit of account 75 "Settlements with founders" in correspondence with accounts for accounting for cash and other valuables.

Analytical accounting on 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 on the status and movement of deposits in common property under a partnership agreement. In this case, account 80 is called "Contributions of comrades."

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

Analytical accounting on account 80 "Contributions of comrades" is maintained for each simple partnership agreement and each participant in the agreement.

Account 80 "Authorized capital" corresponds with the accounts:

By debit

01 Fixed assets (D80 K01)

03 Profitable investments into material assets (D80 K03)

04 Intangible assets(D80 K04)

07 Equipment for installation (D80 K07)

08 Invest in fixed assets(D80 K08)

10 Materials (D80 K10)

11 Animals for rearing and fattening (D80 K11)

15 Procurement and acquisition material assets(D80 K15)

16 Deviation in the value of material assets (D80 K16)

20 Main production (D80 K20)

21 Semi-finished products own production(D80 K21)

23 Auxiliary production(D80 K23)

29 Service industries and economy (D80 K29)

41 Products (D80 K41)

43 Finished products(D80 K43)

50 Checkout (D80 K50)

51 Settlement accounts (D80 K51)

52 Currency accounts (D80 K52)

55 Special bank accounts (D80 K55)

58 Financial investments(D80 K58)

75 Settlements with founders (D80 K75)

81 Own shares (shares) (D80 K81)

84 Retained earnings (uncovered loss) (D80 K84)

By loan

01 Fixed assets (D01 K80)

03 Profitable investments in material assets (D03 K80)

04 Intangible assets (D04 K80)

07 Equipment for installation (D07 K80)

08 Investments in non-current assets (D08 K80)

10 Materials (D10 K80)

11 Animals for growing and fattening (D11 K80)

15 Procurement and acquisition of material assets (D15 K80)

16 Deviation in the value of material assets (D16 K80)

20 Main production (D20 K80)

21 Semi-finished products of own production (D21 K80)

23 Auxiliary production (D23 K80)

29 Service industries and farms (D29 K80)

41 Products (D41 K80)

43 Finished products (D43 K80)

50 Cash desk (D50 K80)

51 Settlement accounts (D51 K80)

52 Currency accounts (D52 K80)

55 Special bank accounts (D55 K80)

58 Financial investments (D58 K80)

75 Settlements with founders (D75 K80)

81 Own shares (shares) (D81 K80)

84 Retained earnings (uncovered loss) (D84 K80)

Chart of Accounts

Section I. Non-current assets: · · · · · · ·
Section II. Productive reserves: · · · · ·
Section III. Production costs: · · · · · ·
Section IV. Finished products and goods: · · · · · ·
Section V Cash : · · · · · ·
Section VI. Calculations: · ·