Tip 1: How to reflect financial assistance from the founder

Instruction

Contributions to the company's property are made in cash, unless otherwise provided by the charter and other constituent documents. The obligation to contribute financial assistance from the founders may be one-time upon the creation of a company or periodic, while the timing of the payment is specified in the constituent documents. Contributions to the organization's property cannot change the size and nominal value of the participants' shares in the authorized capital.

In accounting, the amounts of gratuitous financial assistance cannot be attributed to the income of the organization, since income is considered to be an increase in economic benefits as a result of the receipt of assets or the repayment of liabilities, leading to an increase in the capital of the enterprise, with the exception of contributions from participants.

Therefore, for accounting purposes, the contributions of the founders are not property received free of charge, since they affect the value of net assets, on the basis of which the real value of the shares of the participants is determined.

To reflect financial assistance from the founders, account 75 “Settlements with founders”and account 83 “Additional capital” is credited. This entry reflects the amount of debt of the founders on contributions to the property of the organization on the basis of the general meeting of participants. The amounts received are credited to the debit of account 50 "Cashier" or account 51 "Settlement account" in correspondence with account 75 "Settlements with founders».

Thus, gratuitous financial help from the founders is reflected in section 3 of the balance sheet "Capital and reserves" in the line "Additional capital".

One of the types of state financial assistance to entrepreneurs is a gratuitous subsidy for starting a business, provided to the unemployed who wish to become businessmen. To obtain it, you need to register with the employment center and declare your desire to do so.

You will need

• - documents for registration at the employment center (passport, work book, document on education, salary certificate from the last place of work);
• - business plan;
• - constituent documents of the company or individual entrepreneur and a certificate from the bank on opening an account.

Instruction

Gather a set of documents for registration at the employment center. This is your passport, a work book with the last record of dismissal, a document on education (diploma or school certificate) and a certificate from the last place of work about the salary for the three months preceding the dismissal, in the form of an employment service.
Usually, a certificate form is taken at the employment center at the first contact and filled out in the accounting department of the previous employer.

When filling out the application form for registration, mark in the number of services that you would like to receive, help in organizing your business.
You will be asked to take tests for entrepreneurial ability and willingness to take responsibility. If you have a record of work experience in positions starting with the head of the department in your work record, testing is not required.
You will conclude an agreement with the employment centers and receive a referral for a consultation to the agency for the development of entrepreneurship in your region.

The agency will record your personal data and the chosen field of activity, then they will advise you on how to write a business plan. If possible, get a manual there that will help with this.

You must

Responsibilities of founders

The duty of the founder or co-founders is the development of the Charter of the new enterprise and the formation of the authorized capital. It is formed at the expense of property or cash shares invested by the founders. The share in the authorized capital owned by each of the founders is indicated in the Charter of the enterprise and in other constituent documents.

The founders determine the type of ownership and type of activity, find the legal address where the company will be registered, as well as the place where the production facilities will be located. They must complete all the documents necessary for the registration of the newly created legal entity and submit them to the tax office. These documents are the basis for registering and entering the enterprise into the Unified State Register of Legal Entities, on the basis of an extract from which the bank opens a current account, without which the activity of the enterprise is simply impossible.

The founders, represented by the elected or appointed head, are engaged in the manufacture of seals and other corporate documents, the introduction of the authorized capital to the bank account. Their responsibilities also include staffing, search and selection of candidates for existing vacancies.

Who can be a founder

Individuals who want to be founders are subject to additional requirements: they must not have an unexpunged criminal record, they must be capable and of legal age. All founders-citizens must have documents proving their identity and legal capacity, and legal entities - confirmation of their legal status and legal capacity.

Sources:

• financial aid accounting entries