80 passive score. Authorized capital: wiring. Minimum amount of authorized capital
General issues accounting own capital We were viewed in our and noted that the composition of equity is included among other authorized capital. Accounting accounts and instructions for its use to summarize the status and movement of the authorized capital of the Organization (share capital, authorized capital) is provided for a passive account 80 "authorized capital" (the order of the Ministry of Finance of 31.10.2000 No. 94n).
Account account 80
The account 80 is mainly used to account for deposits to authorized (share) capital, the authorized capital. Accordingly, the loan balance on account 80 must comply with the size of the authorized capital, which is recorded in the constituent documents of the organization. At the same time, analytical accounting on account 80 is conducted on the founders of the organization, the stages of capital formation and types of shares.
Typical accounting records on accounting for the formation of authorized capital and its change we were considered in a separate.
Also account 80 is used to summarize information about the status and movement of deposits in common property under the contract of a simple partnership. For these purposes, the account 80 is called "deposits of comrades", and analytical accounting on it is conducted on each contract of a simple partnership and each participant in the contract.
Making property by participants of a simple partnership agreement is reflected in a separate balance of Comrade, leading general cases of comrades, without the use of account 75 "Calculations with the founders". An account 80 "contributions of comrades" directly corresponds to the accounts of accounting of the acclaimed property:
Debit accounts 01 "Fixed assets", 10 "Materials", 41 "Goods", 51 "Settlement accounts" and others - credit account 80
Accordingly, the return of property under the termination of the contract of a simple partnership is reflected in the return accounting records:
Debit account 80 - credit accounts 01, 10, 41, 51, etc.
In the accounting balance of the organization or in a separate balance of the participant leading the general affairs of comrades under a simple partnership agreement, credit balance account 80 is reflected in liabilities in line 1310 "Authentic Capital (share capital, the authorized capital, contributions of comrades)" (
One of the main stages of creating an organization is to form its authorized capital. During the process of conducting activities, the size of the authorized capital can be both increased and reduced. In addition, it is possible to sell the share of the authorized capital of the founder or participant. The amount of authorized capital for accounting is reflected in the 80 accounts account. In the article, we will consider each of these operations on the Criminal Code on the examples of the wiring.
The first stage is this 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 term during which the founders should make funds to the account of the authorized capital, should not exceed 4 months from the date of state registration of the enterprise.
Contributions can be implemented both in full and in the amount of 50% with initial funds.
The founder can make a fee of both money and material values \u200b\u200b(driven and real estate, machinery, equipment and other).
Payment of authorized capital in accounting is reflected on the credit of account 80.
Examples of wiring for the formation of authorized capital on 80 accounts
Consider an example:
The founders of ADMIRAL JSC are Siestopalov V.I. (18% of shares) and LLC "Jupiter" (82% of shares). The authorized capital of Admiral JSC is divided into 120 ordinary shares with them nominal value 380 rub. / PC.
Including Admiral JSC, wiring were made on credit 80 accounts:
Increase the amount of share capital
In the process of the Company's activities, it is possible to increase the amount of its initial authorized capital. Can be implemented in one way:
- by making participants (or third parties that are accepted into society) additional contributions;
- at the expense of own property of the organization.
Consider each of the above options.
Wirings to increase the Criminal Code at the expense of additional contributions
Participants of Phantom LLC, the size of the authorized capital of which is 954,000 rubles, are Malyshev K.P. (Share 22%) and Aurora JSC (share 78%). .2016 The protocol of the decision of the Management Board was recorded an increase in the authorized capital of Phantom LLC by 265,000 rubles. For registration of documents of Phantom LLC paid in the amount of 780 rubles.
Including Phantom LLC, postings were made on 80 accounts accounting:
| DT | Kt. | Description | Sum | Document |
| The debt of Aurora JSC is repaid additional contribution In the authorized capital (265,000 rubles * 78%) | 206 700 rub. | Bank statement | ||
| 50 | The debt of Malysheva K.P. According to the additional contribution to the authorized capital (265,000 rubles. * 22%) | 58 300 rub. | Cash order | |
| 68 | The amount of state duty is listed | 780 rub. | Payment order | |
| 80 | Reflects the increase in the authorized capital | 265 000 rub. | Protocol board | |
| 68 | The amount of state duty is included in other expenses | 780 rub. | Application for the State Registration of Changes in the Charter |
Increase in the expense of own property of the organization
According to the decision of the Board of LLC Phase, the authorized capital of the organization was approved by additional capital in the amount of 380,000 rubles. The amount of additional capital was formed earlier as a result of the accommodation of a group of fixed assets. For the registration of documents of Phase LLC, the state duty was paid 780 rubles.
In the accounting of Phase LLC, the postings were reflected in this way:
Sale of share of authorized capital
The founder or the participant, fully extinguished the debt on the fee to the authorized capital, has the right to sell its share (or part of the shares):
- third parties;
- another participant;
- directly organization.
Including the sale of the share (shares) is reflected in the wiring of DT 81 CT 75, regardless of the method and sale type.
Consider an example:
The participant of Ryabina LLC Markov K.T., which owns a share in the amount of 780,000 rubles, decided to sell a share in the benefit of the organization.
In the accounting of LLC Ryabina, wiring were made.
What account takes into account the authorized capital - active or passive?
The authorized capital of the economic entity is reflected in the account 80 in accounting. If necessary, subaccounts open to it. Account 80 passive or active? The considered account was passive, since the authorized capital is one of the sources of assets and at the same time an organization's commitment to the founders, which is to use the funds of authorized capital for certain economic purposes.
You can highlight 4 main indicators on account 80:
- the magnitude of the initial balance (looks on the credit side, as the passive account), which is formed at the time of registration of the company;
- credit wiring turnover (reflecting the fact of increasing capital);
- turnover on debit wiring (reflecting the fact of reducing capital);
- value finite balance (It also shows a 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 the main postings are used for this.
Wirings on account 80: What do the loan and debit show?
To the number of regular postings in account 80 of the authorized capital include those reflecting:
- Arrangement of founders for the formation of authorized capital in a certain amount: Dt 75.1 Kt 80.
- The actual payment of the authorized capital: Dt 51 (using the current account) CT 75.1. Capital can be formed and at the expense of sources that are not related to cash, for example, due to the facilities estimated in the prescribed manner (DT 08 Kt 75.1), goods (Dt 41 CT 75.1), materials (DT 10 Kt 75.1).
- Capital Increase:
- with the use of additional capital: DT 83 kt 80;
- with the use of retained earnings: DT 84 CT 80;
- due to dividends: Dt 75.2 CT 80;
- due to reserve capital: DT 82 CT 80;
- due to the additional issue of shares: Dt 75.1 CT 80.
- Capital Reduction:
- due to the release of some owners of the business: DT 80 CT 75.1;
- due to the output from the turnover of the company's shares: DT 80 KT 81;
- due to the need to bring the amount of capital to the cost pure assets: Dt 80 kt 84.
The account of 80 accounting is the account, which is applied without subaccount. In joint-stock companies, the use of sub-accounts is justified by the difference in sources of formation of authorized capital. They can be represented:
- simple shares;
- privileged shares.
Share capital may be:
- announced;
- subscription;
- paid;
- seized (due to the repurchase of own actions by the company).
For each type valuable papers (and varieties of share capital) can be used by a separate subaccount.
Do not know your rights?
What account is taken into account with authorized capital, it matters when drawing up accounting reporting.
Where does the authorized capital reflect in the reporting?
Account 80 are used:
- When filling out an accounting balance. Balance line 1310 corresponds to the value of the authorized capital.
- Filling out a report on the movement of capital.
The field 3100 reflects the data for the year preceding what was to the reporting. For example, if the report for 2017, then the loan balance is shown on December 31, 2015.
The following fields reflect data for the year preceding reporting:
- Credit:
- 3210-3213 - an increase in capital (now and further - only on accounting accounting of authorized capital);
- 3214 - Credit turnover as part of correspondence with account 75.1 (additional output);
- 3215 - Credit turnover with accounts 83 or 84;
- 3216 - Saldo on the loan in the reorganization of the enterprise.
- Debit turn:
- 3220-3223 - reducing capital;
- 3224 - debit revolution with accounts 75 or 84;
- 3225 - debit revolution with account 81;
- 3226 - Saldo on the loan in the reorganization of the enterprise.
The line in line 3200 is the amount of strings 3100 and 3210 minus the indicator on line 3220.
The following fields reflect the data for the reporting year:
- Credit:
- 3310-3313 - increasing capital;
- 3314 - Credit turnover 75.1;
- 3315 - Credit turnover on accounts 83 or 84;
- 3316 - Loan balance on the account of an affiliated company.
- Debit turn:
- 3320 - reducing capital;
- 3324 - Debit turnover with accounts 75 or 84;
- 3325 - debit revolution with account 81;
- 3326 - Saldo on the loan on the account of the allocated firm.
The indicator in line 3300 is the sum of the strings 3200 and 3310, reduced by the value of the indicator in line 3320.
The authorized capital is formed in the account 80. The loan shows its increase, the debit is reduced. Rauls and balance accounts are taken into account when calculating indicators for accounting reporting.
80 Accounting account is one-sided, passive account, which sums up information about the status and movement of the authorized capital of the enterprise. This account reflects key information to compile accounting reports.
What account takes into account the authorized capital - active or passive?
The authorized capital of the economic entity is reflected in the account 80 in accounting. If necessary, subaccounts open to it. Account 80 passive or active? The considered account was passive, since the authorized capital is one of the sources of assets and at the same time an organization's commitment to the founders, which is to use the funds of authorized capital for certain economic purposes.You can select four main indicators on account 80:The authorized capital may be in the manner prescribed by law:
- the magnitude of the initial balance (looks on the credit side, as the passive account), which is formed at the time of registration of the company;
- credit wiring turnover (reflecting the fact of increasing capital);
- turnover on debit wiring (reflecting the fact of reducing capital);
- the magnitude of the final balance (its credit 80 also shows it as of the end of the year.
- formed;
- increased;
- reduced.
Wirings on account 80: What do the loan and debit show?
To the number of regular postings in account 80 of the authorized capital include those reflecting:1. Arrangement of founders for the formation of authorized capital in a certain amount: Dt 75.1 CT 80.
2. Actual payment of authorized capital: Dt 51 (using the current account) CT 75.1. Capital can be formed and at the expense of non-cash related sources, for example, due to the established procedures of fixed assets estimated in the prescribed manner (DT 08 CT 75.1), goods (DT 41 CT 75.1), materials (DT 10 CT 75.1).
3. Increase capital:
- with the use of additional capital: DT 83 kt 80;
- with the use of retained earnings: DT 84 CT 80;
- due to dividends: Dt 75.2 CT 80;
- due to reserve capital: DT 82 CT 80;
- due to the additional issue of shares: Dt 75.1 CT 80.
- due to the release of some owners of the business: DT 80 CT 75.1;
- due to the output from the turnover of the company's shares: DT 80 KT 81;
- due to the need to bring the magnitude of the capital to the cost of net assets: DT 80 Kt 84.
- simple shares;
- privileged shares.
- announced;
- subscription;
- paid;
- seized (due to the repurchase of own actions by the company).
What account is taken into account with authorized capital, it matters when drawing up accounting reporting.
Where does the authorized capital reflect in the reporting?
Account 80 are used:The field 3100 reflects the data for the year preceding what was to the reporting. For example, if the report for 2017, then the loan balance is shown on December 31, 2015.
- When filling accounting balance. Balance line 1310 corresponds to the value of the authorized capital.
- Filling out a report on the movement of capital.
The following fields reflect data for the year preceding reporting:
1. Credit:
3210-3213 - an increase in capital (now and further - only on accounting accounting of authorized capital);
3214 - Credit turnover as part of correspondence with account 75.1 (additional output);
3215 - Credit turnover with accounts 83 or 84;
3216 - Saldo on the loan in the reorganization of the enterprise.
2. Debit turn:
3220-3223 - reducing capital;
3224 - debit revolution with accounts 75 or 84;
3225 - debit revolution with account 81;
3226 - Saldo on the loan in the reorganization of the enterprise.
The line in line 3200 is the amount of strings 3100 and 3210 minus the indicator on line 3220.
The following fields reflect the data for the reporting year:
1. Credit:
3310-3313 - increasing capital;
3314 - Credit turnover 75.1;
3315 - Credit turnover on accounts 83 or 84;
3316 - Loan balance on the account of an affiliated company.
2. Debit turn:
3320 - reducing capital;
3324 - Debit turnover with accounts 75 or 84;
3325 - debit revolution with account 81;
3326 - Saldo on the loan on the account of the allocated firm.
The indicator in line 3300 is the sum of the strings 3200 and 3310, reduced by the value of the indicator in line 3320.***
The authorized capital is formed in the account 80. The loan shows its increase, the debit is reduced. Rauls and balance accounts are taken into account when calculating indicators for accounting reporting.
One of the informants about the amount of own funds of organizations - account 80 in accounting. The magnitude of the indicator is determined by the constituent documents. The initial amount is established when creating companies, changes are made in the process of solutions general meetings Founders or the only participant.
Account Characteristics 80.
The economic function of the register is an initial investment to ensure the activities of newly created companies and the minimum secured property guarantee to partners in the event of non-fulfillment by the enterprise made obligations. Depending on the organizational and legal form legal entities The balance of account 80 must match:
- Total value issued at the time of registration joint Stock Company shares at nominal price;
- Statutory fund of state, municipal organizations;
- The share capital of ordinary partnerships;
- Initial capital of limited liability companies;
- A mutual fund of commercial and non-commercial cooperatives.
What score 80 is active or passive? Financial essence Active accounting registers - display information about the means that can operate the organization, and passive - to show sources of these assets. Since the economic purpose of the authorized (share, mutual, joint-stock) capital is a cash battery and material values In order to further use, it can be argued that the account 80 refers to passive registers.
Legislatively for commercial private and state Structures The minimum size of the initial investment is established, which must be paid in cash or non-cash money (Article 66.2 of the Civil Code of the Russian Federation):
|
Amount, thousand rubles. |
Type of company |
|
Credit institutions |
|
|
Insurance organizations |
|
|
LLC, JSC, Production Cooperatives |
|
|
39 000.00 (from 01.07.2017) |
Unitary agencies |
If the authorized capital is adopted by the founders in a larger size, then the exceeding the minimum can be made by other assets.
Postings of 80 accounts
The first records in accounting will be operations related to the formation of the initial investment to begin economic activity - Dt 75 CT 80: reflected the value of the authorized Fund of LLC, cooperatives, or the nominal value of the AO and PJSC shares in accordance with the decision of the founders No. 1 ("On the establishment of an organization") and the duty of participants before the enterprise is accrued.
In the process of maintaining economic activity, the balance of the balance of 80 accounts remains credit and is reflected in the balance sheet on line 1310. For stakeholders (investors, banks, partners), the indicator is important: participates in the analysis of the financial spectacle of the company as a variable to eliminate the solvency determination coefficients.
In simple partnerships, the account 80 is formed, bypassing the intermediate 75 "Calculations with the founders", that is, it is credited directly with registration registers. Example - received from participants fixed assets and working capital:
Throughout the operation of the company's functioning by decision of the participants, the initial property increases or decreases (but no less legislatively approved norm). Changes occur due to:
- With additional emissions of securities;
- Falling the nominal value of shares or their reduction;
- Making new members or the release of founders;
- Profit distribution, loss coverage;
- Exceeding the authorized capital over the volume of net assets.
Typical wiring in account 80 in the event of an increase in the initial size:
Account 80 "Authorized capital" Postings on the debit registers in the event of a decrease in the magnitude of the initial investment in correspondence with registers:
- 81 - the acquisition by the Company's own securities with the participants and their repayment;
- 84 - reimbursement of the loss obtained at the end of the reporting period;
- 75 - Reducing the nominal value of the share of deposits of founders or shares, seizure the property of unitary enterprises;
- 01 - Returning of fixed assets made in the form of contributions of a simple partnership, production cooperatives, non-commercial structures.
Analytical accounting and subaccount 80 accounts
Additional registers of information on the statutory fund are discovered to disclose information according to the amounts declared in the Charter and paid, types of shares and contributions. The legislative amount and type of subaccounts were not approved, the principles of construction and disclosure of information are determined by companies on their own, specify in accounting policies.
Approximately to structure the information account 80 "Authentic Capital" can according to the following parameters:
- The cost specified in the registration documents;
- Submitted amount;
- Cash contributions;
- Property shares;
- Repurchased securities;
- A mutual fund of commercial and non-commercial associations of citizens;
- Collective working capital cooperatives;
- Types of shares;
- Loss coverage, profits distribution.
To analyze information on the timeliness of payment, types and size of charges, account 80 in accounting is built on each participant in organizations. The change in the nature of the authorized capital is fixed by the internal wiring between sub-accounts.
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