Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
63. Accounting for authorized (share) capital
Authorized (share) capital - a set of contributions, shares, shares at par value made by the founders.
Minimum authorized capital of an open company must be at least a thousand times the amount of the minimum wage established by federal law on the date of registration of the company, and closed society - not less than one hundred times the minimum wageestablished by federal law on the date of state registration of the company.
To form the authorized capital, it is necessary to deposit 50% of the registered amount of the authorized capital to the current account, the remaining 50% are paid during the year.
In accounting, to summarize information on the state and movement of the authorized capital, it is intended account 80 "Authorized capital". The balance of this account must correspond to the amount of the authorized capital recorded in the constituent documents of the organization.
On loan account 80 "Authorized capital" reflects the formation of capital, by debit - reduction of capital for various reasons (withdrawal of a shareholder from the company).
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 account records:
Debit account 75 "Settlements with the founders"
Credit of account 80 "Authorized capital".
The actual receipt of the founders' deposits is carried out on the credit of account 75 "Settlements with the founders", sub-account "Settlements on contributions to the authorized (reserve) capital" in correspondence with accounts for accounting for cash and other valuables.
The account records:
Debit of account 01 "Fixed assets", 10 "Materials", 50 "Cashier", 51 "Settlement accounts", 08 "Investments in non-current assets"
Credit of account 75 "Settlements with founders", sub-account "Settlements on contributions to the authorized (share) capital".
The authorized capital may increase or decrease by decision of the meeting of shareholders in the legislative order.
1. Increase in the authorized capital at the expense of reserve, additional capital, retained earnings:
Debit of account 82 "Reserve capital", 83 "Additional capital", 84 "Retained earnings (uncovered loss)"
Credit of account 80 "Authorized capital".
2. Reduction of the authorized capital due to the retirement of the founder, write-off of losses of previous years:
Debit of account 80 "Authorized capital" Credit of account 75 "Settlements with founders", 84 "Retained earnings (uncovered loss)".
An increase or decrease in the par value of shares is also the reason for a change in the authorized capital.
When a joint-stock company or another company buys back its shares from a shareholder, a debit entry is made in the accounting records for the amount of actual costs account 81 "Own shares (shares)" and credit cash accounts.
Cancellation of own shares is carried out on the credit of account 81 "Own shares (shares)" and the debit of account 80 "Authorized capital".
Arising at the same time on account 81 "Own shares (shares)" the difference between the actual costs of repurchasing shares and their nominal value is charged to account 91 “Other income and expenses”.
Author: Kabkova E.N.
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