Correspondence of account 80 authorized capital. Authorized capital: postings. Deadlines for making a share in the charter capital for an LLC

In order not to get confused, where contributions are taken into account in the account, and where dividends are, it can be divided into 2 sub-accounts: the sub-account “Contributions to authorized capital and sub-account "Dividends". Also according to 75 you can keep analytical records for each individual founder. Postings on accrual and payment of dividends:

• D84 K75 - accrual of dividends;
• D75 K51 - payment of dividends.

As you can see, the process of paying dividends is divided into two stages: accrual and direct payment. For convenience, we will summarize all the postings in the article in one table. Posting table Video: Accounting for MC in 1C In the article, we got acquainted with two accounts of the Chart of Accounts: 80 “Authorized Capital” and 75 “Settlements with Founders”, analyzed the accounting of authorized capital, made the first few entries. Read also about how the founder can provide financial assistance to the company.

Account 80 in accounting: postings on authorized capital with examples

Repayment of funds transferred by the founder on account of his contribution upon termination of the agreement on joint activities 80 81 The authorized capital is reduced by the amount of canceled shares redeemed from shareholders Typical entries on the credit of account 80 “Authorized capital” Dr Set Content business transaction 04 80 A participant in a simple partnership transfers an intangible asset (the right to use the program, for example) on account of his contribution 11 80 A participant in a simple partnership contributes to a simple partnership in the form of an animal 75 80 The debt of the founder on the contribution to the authorized capital has been accrued 83 80 Increase in the authorized capital of the company at the expense of additional capital 84 80 Increase in the authorized capital at the expense of net profit, remaining at the disposal of society How to calculate vacation pay correctly and have time to relax.

Account 80 "authorized capital"

In the accounting of Faza LLC, the entries were reflected as follows: Dt Kt Description Amount Document 68 51 The amount of state duty 780 rubles was transferred. Payment order 83 80 The authorized capital of OOO Faza was increased by own property 380 000 rub. Minutes of the Board 91_2 68 The amount of the state duty is included in other expenses 780 rubles.
Application for state registration of changes in the charter Sale of a share of the authorized capital The founder or participant who has fully paid off the debt on the contribution to the authorized capital has the right to sell his share (or part of the shares):

• third parties;
• to another participant;
• organization directly.

In accounting, the sale of a share (shares) is reflected in the posting Dt 81 Kt 75, regardless of the method and type of sale. Consider an example: Markov K.T., a participant in Ryabina LLC, who owns a share in the amount of 780,000 rubles, decided to sell the share in favor of the organization.

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Until 2014, they followed a different procedure for depositing funds to the current account:

1. opened savings accounts before registering an LLC.
2. Contributed to the account 50% or more of the authorized capital.
3. The balance was paid within a year after the registration of the organization.

Depositing money to a bank account must be processed for each participant separately (according to the available share). If the participant in the creation of the company does not pay the share in time, then it will pass to other founders. That the funds have been deposited into the account, tax authority or any other authority does not need to be notified.

After these changes are approved by the relevant order and changes are made to the constituent documents of the enterprise, it will be possible to change the amount of the authorized capital to the account. 80, increasing or decreasing it with the appropriate wiring. This happens very rarely, therefore, as a rule, every month, when we close the account, we receive the same credit balance and carry it over to the next month. And so we will act from month to month, until the founders decide to liquidate the LLC for any reason, then the account.

80 will be closed by recording the same amount in debit and the final balance will become equal to 0. Founders of the company The founders (participants) of the company form the Criminal Code. Each founder must make a contribution to the authorized capital in accordance with the size of his share. Depending on the size of the share in the UK, it will distribute profits from the activities of the organization.

• Account 80 "authorized capital"
• Accounting for authorized capital and settlements with founders (accounts 80 and 75).
• Posting debit 80 credit 80 (nuances)
• Authorized capital: postings

Account 80 in accounting: postings on authorized capital with examples Posting description Base document 01 83 40 000 Revaluation of the initial cost of fixed assets Documents on market value, revaluation sheet, fixed assets inventory card 83 02 20,000 Revaluation of depreciation for fixed assets Accounting statement-calculation 83 80 20,000 Increase in the capital of the company Constituent documents changes in the constituent documents, the Federal Tax Service may require it to be accounted for as gratuitously received funds.

What transactions are used for authorized capital

Attention

Mainly, the minimum value depends on the size of the minimum wage ( minimum size wages), which are 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.

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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.

The authorized capital, along with additional and reserve capital, form the equity capital of the organization. Video lesson “Account 75, 80 in accounting. Accounting for authorized capital. Accounting for settlements with the founders ”The video describes in detail the account 75 and 80, considers typical postings and operations.

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 the principle double entry. 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 Amount Debit Credit Transaction name xxxx 75 80 Reflected the debt of the founders for contributions to the authorized capital Please note, c.

The authorized capital of LLC since 2018 posting 80 account which subaccount

Production cooperatives have their own specifics. As follows from the Instruction, they can add the following sub-accounts to the chart of accounts:

1. "Share Fund", which will record the amounts of contributions of participants and the value of their shares.
2. "Collective fund", on which the amounts of the parts of the main, as well as working capital of the cooperative, not distributed by shares, will be recorded.

Read more about the accounting of authorized capital in the article "The procedure for accounting for the organization's own capital (nuances)". You will find information on the formation of equity capital in the article “The main sources of equity capital formation”. Business transactions reflected by posting Debit 80 Credit 80 Record Debit 80 Credit 80 is used in accounting to reflect transactions on sub-accounts or analytical accounts of the “Authorized capital” account. Consider several cases of the appropriateness of such wiring: 1.
You will only need to choose in the DT of which account to enter information. The posting may look like this - Dt 75 Kt 80. Passive accounts have a credit balance, which can be changed when the amendments are approved by orders. But usually the credit balance remains unchanged. Through the cash desk The founders have the right to contribute funds to the authorized capital through the cash desk. The company manages these funds without depositing them into current accounts. But remember that the size of net assets at the end of all periods (from the second) should be higher minimum amount which is reflected in the statute. In 2014, a law was adopted, according to which the founders can contribute funds to the authorized capital up to 10 thousand rubles.
rubles in cash (Article 66.2 Civil Code). The amount that exceeded such a limit may be paid in monetary or property equivalent. Participants have the right to decide whether to deposit money through the cashier or to a current account.

The lesson is taught by an expert of the site "Accounting for dummies", chief accountant Gandeva N.V. ⇓ You can download the presentation for the video at the link below. Download the presentation “Account 75, 80 in accounting” in PDF format Accounting for settlements with founders To account for settlements with founders, there is account 75. As mentioned earlier, from credit 80 to debit 75 we write down the value of the authorized capital of the enterprise.

Credit 75 is credited with contributions from the founders as they are received. Depending on the type of contribution 75 corresponds with the corresponding accounts. The redemption of a share in the authorized capital may be in cash or in the form of property.

If the founders transfer the contribution to the authorized capital in cash to the current account, then the entry will be as follows: D51 K75, making a contribution to the cashier - D50K75. If the founder makes a contribution in the form of goods, then the posting will look like: D41 K75, where sch. 41 Goods.

One of the informants about the amount of own funds of organizations is account 80 in accounting. The value of the indicator is determined by the constituent documents. The initial amount is set during the creation of companies, changes are made in the course of activity by decisions of the general meetings of the founders or the sole participant.

Account characteristic 80

The economic function of the register is an initial investment to ensure the activities of newly created companies and a minimum guarantee secured by property to partners in case of default by the enterprise of its obligations. Depending on the organizational and legal form of legal entities, the balance on account 80 must correspond to:

• Total value issued at the time of registration joint stock company shares at par value;
• Authorized fund of state, municipal organizations;
• Shared capital of simple partnerships;
• Initial capital of limited liability companies;
• Share fund of commercial and non-commercial cooperatives.

What account 80 - active or passive? financial entity active accounting registers - display information about the funds that the organization can operate, and passive - show the sources of these assets. Because economic purpose authorized (reserve, share, share) capital - an accumulator of cash and material assets for the purpose of further use, it can be argued that account 80 refers to passive registers.

Legislatively for commercial private and state structures the minimum amount 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):

If the authorized capital is accepted by the founders in a larger amount, then the excess over the minimum may be contributed by other assets.

Postings on account 80

The first entries in the accounting department will be operations related to the formation of initial investments to begin with. economic activity- Dt 75 Kt 80: the value of the authorized capital of LLC, cooperatives, or the nominal value of shares of JSC and PJSC is reflected in accordance with the decision of the founders No. 1 (“On the establishment of an organization”) and the debt of participants to the enterprise is accrued.

In the process of conducting economic activities by the enterprise, the balance of account 80 remains credit and is reflected in the balance sheet in line 1310. For interested parties (investors, banks, partners), the indicator has importance: participates in the analysis of the financial solvency of the company as a variable for deriving coefficients for determining solvency.

In simple partnerships, an account 80 is formed, bypassing the intermediate 75 “Settlements with the founders”, that is, it is credited directly with the value registers. Example - fixed assets received from participants and working capital:

During the period of operation of the companies, by the decision of the participants, the initial property increases or decreases (but not less than the legally approved norm). The changes are due to:

• With additional issue valuable papers;
• Decrease in the nominal value of shares or their reduction;
• Admission of new members or withdrawal of founders;
• Distribution of profits, covering losses;
• Excess of authorized capital over net assets.

Typical postings on account 80 in case of an increase in the original size:

Account 80 "Authorized capital" registers debit entries in case of a decrease in the amount of initial investment in correspondence with registers:

• 81 - acquisition by the company of its own securities from participants and their redemption;
• 84 - compensation for losses received at the end of the reporting period;
• 75 - reduction in the nominal value of the shares of the founders' deposits or shares, the seizure of property of unitary enterprises;
• 01 - return of fixed assets made in the form of contributions of a simple partnership, production cooperatives, non-profit structures.

Analytical accounting and sub-accounts 80 accounts

Additional registers of information about the authorized capital are opened for disclosure of information on the amounts declared in the charter and paid amounts, types of shares and contributions. The number and type of sub-accounts are not approved by law, the principles for constructing and disclosing information are determined by companies independently, specified in the accounting policy.

Account 80 “Authorized capital” can approximately structure information according to the following parameters:

• The cost indicated in the registration documents;
• The deposited amount;
• Cash contributions;
• Property shares;
• Repurchased securities;
• Share fund of commercial and non-commercial associations of citizens;
• Collective working capital of cooperatives;
• Types of shares;
• Covering the loss, distribution of profits.

To analyze information on the timeliness of payment, types and amounts of accruals, account 80 in accounting is built for each member of the organization. The change in the nature of the authorized capital is recorded by internal entries between sub-accounts.

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, fixed 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 state registration 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 score 75"Settlements with founders". The actual receipt of the founders' deposits is carried out on a loan accounts 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 "Settlement accounts", "Fixed assets", "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 carried out for each simple partnership agreement and each participant in the agreement.

Account 80 "Authorized capital"
corresponds with accounts

Chart of accounts application: account 80

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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 contributions to common property under a simple 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 carried out 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 in 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 of 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: · ·

The authorized capital is a part of the organization's own capital, which is the amount of funds fixed in its constituent documents invested by the owners to ensure the statutory activities. This value determines the minimum amount of property that guarantees the interests of creditors. Depending on the organizational and legal form, the authorized capital of the organization may be referred to as the authorized fund, unit trust, share capital. We will talk about the synthetic and analytical accounting of the authorized capital in our consultation.

Account 80 "Authorized capital"

Accounting for the authorized capital is kept on the account of the same name 80 "Authorized capital" (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

The credit balance of account 80 must correspond to the size of the authorized capital, fixed in the constituent documents of the organization. It means that accounting records on account 80 are made only after making appropriate changes to the constituent documents.

Analytical accounting on account 80 is organized by the founders of the organization, stages of capital formation and types of shares.

Account 80 is also used to account for contributions to common property under a simple partnership agreement. In this case, account 80 is called "Contributions of comrades." Analytical accounting on account 80 "Contributions of comrades" must be kept for each simple partnership agreement and each participant in the agreement.

Book of posting on the authorized capital

To the main accounting entries on the authorized capital, records can be attributed to the announcement of the authorized capital during the state registration of the organization, its formation, i.e. making contributions to the authorized capital, as well as changes.

Let's present the main accounting records for accounting for the authorized capital in the table:

Authorized capital in the balance sheet

And where - in the asset or liability balance - is the authorized capital reflected?

Being a part own sources financing the activities of the organization, the authorized capital is reflected in section III"Capital and reserves" liabilities balance sheet, and the outstanding debt of the founders on contributions to the authorized capital (i.e. accounts receivable) - in section II "Current assets" (