Turnover on account 80 caused. Share capital: transactions. Increase in the size of the authorized capital

The formation of any legal entity is accompanied by mandatory procedure for the formation of initial capital... The latter should be understood as the contribution of the founders in the form of property or the most liquid assets, the value of which subsequently the company is responsible for its obligations (a guarantee to creditors).

The authorized capital acts primary investment into the future activities of the enterprise and is a start-up type of equity capital, which is provided by the owners to ensure the activities of the company. The amount of the share in the initial capital determines the share of ownership in the company for each founder.

The main legal and organizational aspects of the formation of initial deposits are determined the constituent documents of the organization itself and the legislation of the country in which it is registered.

So, the legal aspects of this area in Russian Federation are set out in regulatory documents of different levels and are aimed at establishing the procedure, features and timing of capital formation for legal entities with various forms of organization, as well as ensuring reliable and timely reflection on the accounts.

Capital formation depends on the characteristics of the functioning of the economic entity being created. Share capital is created upon registration of a partnership (full or limited) and consists of the shares of the participants.

For production cooperatives a special mutual fundconsisting of joint investments of funds of the founders. Unitary enterprises (state or municipal) form statutory fund, which involves the investment of working and fixed assets at no cost.

Joint-stock companies (CJSC and PJSC) and LLC is created authorized capital shares of founders... At the same time, the legislation regulates the minimum threshold for the initial formation.

For public joint stock companies, this amount is 100,000 rubles. For closed joint stock companies and limited liability companies, the threshold is lower - 10,000 rubles.

Thus, the authorized contributions of the founders are the first fact of economic activity, which should be reflected in the synthetic and analytical accounts provided for this.

Account characteristics

To reflect the first facts of economic life associated with the formation of initial assets, the Chart of Accounts provides for the use accounts 80.

The account in question is a settlement account and is intended for on-farm transactions. According to the instructions for the application of this regulatory document, synthetic account 80 is necessary to summarize information about the state and changes in the authorized capital of the organization.

He has following features:

• is passive and is reflected in the corresponding section of the balance;
• account balance in mandatory must be equal to the amount in the constituent documents;
• analytics is conducted by founders, types of shares and stages of formation.

Since the account is passive, transactions related to the receipt of deposits are reflected in credit, and write-offs are shown in debit. At the same time, the credit balance (account balance) should not differ from the amount specified in the documents of the legal entity. The credit balance in the liabilities of the balance sheet is reflected in the corresponding column.

Basic transactions with share capital

Reflection of the amount of contributions and debts of the founders in monetary terms is the first entry in the economic activity of the created legal entity.

To reflect this fact, the deposit amount is recorded in credit account 80... The same amount is reflected in debit of active-passive account 75 "Settlements on contributions to the authorized capital".

Further receipt of values \u200b\u200bis accompanied by a write-off from account 75 to the accounts for accounting for liquid funds or property. The most common is to deposit non-cash funds into a bank account or cash to the cashier ( debit 51, 50 and credit 75).

Founders can contribute a share of fixed assets, various materials, intangible assets, goods, financial investments etc. In this case, the corresponding correspondence is made for the same amount:

• Dt 08-3 Kt 75-1 - receipt of a contribution in the form of fixed assets;
• Dt 10 Kt 75-1 - receipt in the form of materials;
• Dt 08-5 Kt 75-1 - receipt of a share in the form of intangible assets;
• Dt 41 and Kt 75-1 - receipt of a contribution in the form of goods;
• Dt 58-1, 58-2 Kt 75-1 - receipt of a deposit in the form of financial investments.

It should be noted that when forming accounting records documenting the receipt of not monetary values, but other property, it is necessary to carry out correct asset valuation.

It can be produced by the company itself at an agreed cost if the amount of the investor's share does not exceed 20,000 rubles... Otherwise, it is necessary to engage a third-party appraiser.

Features of the reflection of changes in the amount of the authorized capital

In the course of economic activity, the owners of the company may decide to change, to varying degrees, the size of the initial capital formed during registration.

Such a decision can be made in favor of increasing or decreasing. At the same time, in case of a positive change, it should be borne in mind that the planned amount of increase cannot exceed the difference between the size of net assets and the amount of the established authorized and reserve capital.

The increase can be made at the expense of new contributions or property formed in the process of activity (net profit or additional capital). Reflection of such operations looks like in the following way:

• Dt 75 - 1 Kt 80 - increase through additional contributions;
• Dt 84 Kt 80 - increase through net profit;
• Dt 83 Kt 80 - increase through additional capital.

In addition to its own decision, there are cases where the company is obliged to change the amount of its original liability. This provision concerns the reduction in size in a row individual cases:

1. The amount of the authorized capital exceeds the amount of net assets.
2. Violation of the terms of payment of their contributions by the founders, as a result of which the payment was not made in full during the year.
3. Withdrawal from the founders.

The solution to the problem of reducing the size of the source of capital is accompanied by following postings:

• Dt 80 Kt 84 - decrease due to the received net profit;
• Dt 80 Kt 75-1 - reduction in case of incomplete payment or withdrawal from the founders.

Thus, in modern conditions of volatility of the external environment, the correct organization and timely reflection of information on changes in the authorized capital accounting plays important role.

The considered category is interdisciplinary and acts as an object of legal and economic relations between the company and its owners. The competitiveness and resilience of any company depends on how correctly these relations are built.

The essence of the authorized capital is presented in detail in this video.

Debit 80 Credit 80 - internal entry on the "Authorized capital" account. Wiring Debit 80 Credit 80 required in a number of cases, which are described in our article.

Analytical accounting for account 80

As follows from the instructions to the chart of accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Instruction), analytical accounting for account 80 consists in providing data on the basis of which it is possible to characterize participants, determine the methods of forming the authorized capital, and also obtain idea about the types of issued shares. If a situation arises with the contributed capital, it is analyzed for each partner and type of deposit.

When creating companies and forming the charter capital, it is possible to postpone the contribution of shares for some time. For founders of LLC, a delay of 4 months is permissible, for founders of JSC - for 3 months (during this period, an amount equal to 50% of the amount of shares must be paid). To accommodate these delays, a company may generate the following sub-accounts:

1. "Declared Capital". It records the amount contributed to the charter of the company.
2. "Subscribed capital". The total value of shares with completed subscription is indicated.
3. Paid-in capital. Shows the amount of shares or shares, payment for which has already been paid.
4. Withdrawn capital. It records the value of the redeemed from shareholders valuable papers.

In addition, joint stock companies have the right to additionally distinguish such accounts as "Common shares" and "Preferred shares".

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

1. "Mutual fund", which will record the amounts of participants' contributions and the value of their shares.
2. "Collective fund", which will record the amounts not distributed by shares of parts of the fixed assets, as well as working capital of the cooperative.

You will find information on the formation of equity capital in the article.

Business transactions reflected by the posting Debit 80 Credit 80

Recording Debit 80 Credit 80it 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. Transactions reflecting cases of correction of the structure of the authorized capital in JSC.

If the JSC is already included in the register, then to fix the formed constituent capital, the following entry is made: Дт 75.1 "Calculations for contributions to the authorized (joint-stock) capital" Кт 80.1 "Declared capital".

At the end of the subscription, the value of the corresponding shares is reflected at par: Дт 80.1 "Declared capital" Кт 80.2 "Subscribed capital".

After full payment for the shares, the record will look like this: Дт 80.2 "Subscribed capital" Кт 80.3 "Paid up capital".

The procedure for repurchasing shares from shareholders is marked by the following entry on sub-accounts: Дт 80.3 "Paid-in capital" Кт 80.4 "Withdrawn capital".

Such a record is needed in order to correctly reflect the structural analytics of the authorized capital in accounting. The very event of the redemption of shares is recorded through account 81 "Own shares (shares)". It can be correlated, in particular, with the credit of account 51 "Current accounts", if the funds passed through the bank.

A writeback is made when the shares of the company that were previously purchased from shareholders are sold. It looks like this: Дт 80.4 "Withdrawn capital" Кт 80.3 "Paid up capital".

It should be noted that transactions of this nature are also permissible in the accounting records of an LLC. Only the subaccount "Subscribed capital" will not be useful to them.

2. Conversion of preferred shares into common shares.

The Law "On Joint Stock Companies" dated 26.12.1995 No. 208-FZ (clause 3 of article 32) allows the transfer of shares from the number of preferred to ordinary. In circumstances where ordinary shares at par, they are no more expensive than privileged ones (according to accounting), for the corresponding amounts a single entry is required: Дт 80 "Authorized capital", subaccount "Preferred shares" Кт 80 "Authorized capital", subaccount "Common shares".

3. Change of members of the organization.

In cases where one of the participants sells his share in the company, the total amount of capital does not change. But since the analysis of movements in the authorized capital is carried out for each founder, the accounting department records how the composition of the participants changes, thus: Дт 80.3 "Paid up capital", "Participant 1" Кт 80.3 "Paid up capital", "Participant 2".

4. The authorized capital of the production cooperative.

In circumstances when a collective fund of such a formation is distributed among its participants (new or old), the sum of the distributed parts of the fund is recorded in accounting as follows: Дт 80.2 "Collective fund" Кт 80.1 "Share fund".

Outcome

Analytical accounting for account 80 is required by an JSC or LLC in order to have a clear idea of \u200b\u200bthe financial condition of the company in terms of the management company. With the help of the record Dt 80 Kt 80, in which analytical accounts and subaccounts are involved, accounting records changes in the structure of the foundation capital.

The authorized capital is a part of the organization's equity capital, which is the amount of funds, fixed in its constituent documents, invested by the owners to ensure statutory activities. This value determines minimum size property that guarantees the interests of creditors. Depending on the organizational and legal form, the authorized capital of the organization can be called the authorized capital, mutual fund, joint capital. We will tell you about synthetic and analytical accounting of authorized capital in our consultation.

Account 80 "Authorized capital"

The accounting records of the authorized capital are kept on account 80 of the same name "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 the appropriate changes to the constituent documents.

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

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

Bukh posting on the authorized capital

To the main accounting entries the authorized capital can include entries on the declaration of the authorized capital during the state registration of the organization, its formation, that is, making contributions to the authorized capital, as well as changes.

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

Share capital in the balance sheet

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

As part of the organization's own sources of financing, the authorized capital is reflected in section III Capital and reserves of the liability balance sheet, and the outstanding debt of the founders on contributions to the authorized capital (ie, receivables) - in section II "Current assets" (

One of the informants about the size of the organizations' own funds 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 process of activity by decisions of the general meetings of the founders or the sole participant.

Account characteristics 80

The economic function of the register is the initial investment to ensure the activities of newly created companies and the minimum guaranteed by the property to partners in the event 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:

• The total value of the shares issued at the time of registration by the joint stock company at the par price;
• Statutory fund of state, municipal organizations;
• Share capital of simple partnerships;
• Initial capital of limited liability companies;
• Mutual fund of commercial and non-profit cooperatives.

Which account is 80 - active or passive? Financial entity active accounting registers - display information about the means that the organization can operate, and passive ones - show the sources of these assets. As economic purpose authorized (reserve, share, share) capital - an accumulator of monetary and material values \u200b\u200bfor 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 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):

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

Account 80 transactions

The first entries in the accounting department will be operations related to the formation of initial investments for starting business activities - Dt 75 Kt 80: the size of the authorized capital of LLC, cooperatives, or the par value of shares of JSC and PJSC according to the decision of the founders No. 1 ("On the creation of an organization") and the debt of the participants to the enterprise was charged.

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

In simple partnerships, account 80 is formed, bypassing the intermediate 75 "Settlements with founders", that is, it is credited directly with the value accounting registers. Example - fixed assets and circulating assets received from participants:

Over the course of the functioning of the companies, by the decision of the participants, the initial property increases or decreases (but not less than the legislatively approved norm). Changes are taking place due to:

• With an additional issue of securities;
• Fall in the par value of shares or their reduction;
• Acceptance of new members or withdrawal of founders;
• Distribution of profits, coverage of losses;
• Excess of the authorized capital over the volume of net assets.

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

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

• 81 - acquisition by the company of its own securities from participants and their redemption;
• 84 - compensation for a loss received at the end of the reporting period;
• 75 - reduction in the par value of the shares of the founders' contributions or shares, seizure of the property of unitary enterprises;
• 01 - return of fixed assets made in the form of deposits 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, types of shares and contributions. The number and type of subaccounts are not approved by law, the principles of construction and disclosure of information are determined by companies independently, and are specified in the accounting policy.

Roughly structure the information account 80 "Authorized capital" can be based on the following parameters:

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

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

80 count accounting - This is a one-way, passive account, which summarizes information about the state and movement of the authorized capital of the enterprise. This account reflects the key information for the preparation of financial statements.

On which account is the authorized capital accounted for - active or passive?

There are four main indicators for account 80:

• the size of the opening balance (viewed 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 capital increase);
• turnover on debit entries (reflecting the fact of a decrease in capital);
• the value of the final balance (it is also shown by the credit of account 80) as of the end of the year.

• formed;
• increased;
• reduced.

Account 80 transactions: what do credit and debit show?

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: Дт 51 (using the current account) Кт 75.1. Capital can also be generated from sources not related to in cash, for example, at the expense of fixed assets (Dt 08 Kt 75.1), goods (Dt 41 Kt 75.1), materials (Dt 10 Kt 75.1), assessed in accordance with the established procedure.

3. Capital increase:

• using additional capital: Dt 83 Kt 80;
• using retained earnings: Dt 84 Kt 80;
• due to dividends: Dt 75.2 Kt 80;
• at the expense of the reserve capital: Dt 82 Kt 80;
• due to the additional issue of shares: Дт 75.1 Кт 80.

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

• ordinary shares;
• preferred shares.

• announced;
• subscription;
• paid;
• withdrawn (due to the redemption of its own shares by the company).

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 reporting?

Indicators on account 80 are used:

• When filling out the balance sheet. Line 1310 of the balance sheet corresponds to the amount of the authorized capital.
• Filling out the statement of capital flows.

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

1. Credit turnover:
3210-3213 - capital increase (now and further - only on the account of the authorized capital);
3214 - credit turnover within the framework of correspondence with account 75.1 (additional issue of shares);
3215 - credit turnover with accounts 83 or 84;
3216 - credit balance in the event of enterprise reorganization.

2. Debit turnover:
3220-3223 - capital reduction;
3224 - debit turnover with accounts 75 or 84;
3225 - debit turnover with account 81;
3226 - credit balance in the event of enterprise reorganization.

The key figure for line 3200 is the sum of lines 3100 and 3210 minus the key figure 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 on the loan on the account of the affiliated company.
2. Debit turnover:
3320 - capital reduction;
3324 - debit turnover with accounts 75 or 84;
3325 - debit turnover with account 81;
3326 - the balance on the loan on the account of the spun-off firm.

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

The authorized capital is formed on account 80. On the credit, its increase is shown, on the debit - a decrease. Turnovers and account balances are taken into account when calculating indicators for financial statements.