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
64. Accounting for reserve and additional capital
Organizations have the right to create spare и additional capital.
Reserve capital is intended to cover the losses of the organization, the redemption of bonds of a joint-stock company, etc. The funds of the reserve capital are used only for strictly defined purposes.
Account 82 "Reserve capital" is designed to summarize information about the state and movement of reserve capital.
Deductions to reserve capital from profit are reflected in the entry:
Debit account 84 "Retained earnings (uncovered) loss"
Credit of account 82 "Reserve capital".
1. The use of reserve capital to cover the losses of the organization for the reporting year is reflected in the entry:
Debit of account 82 "Reserve capital" Credit of account 84 "Retained earnings (uncovered) loss".
2. Use of reserve capital for the redemption of bonds of a joint-stock company:
Debit of account 82 "Reserve capital" Credit of account 66 "Calculations on short-term credits and loans", 67 "Calculations on long-term credits and loans".
3. Debt on bonds of the joint-stock company was repaid from the current account:
Debit account 66 "Calculations on short-term loans and borrowings", 67 "Calculations on long-term loans and borrowings"
Credit of account 51 "Settlement accounts".
If the organization does not have a profit, then the funds of the reserve capital can be used to pay income on bonds and dividends on shares. In accounting, this business transaction is reflected in the entry:
Debit account 82 "Reserve capital"
Credit of account 70 "Settlements with personnel for wages", 75 "Settlements with founders".
Accounting for additional capital is carried out on a passive basis account 83 "Additional capital".
The credit of this account reflects the following correspondence.
1. The increase in the value of non-current assets, revealed by the results of their revaluation:
Debit of account 01 "Fixed assets", 04 "Intangible assets", 10 "Materials", 41 "Goods" Credit of account 83 "Additional capital".
2. The amount of the difference between the sale and par value of shares received in the process of forming the authorized capital of a joint-stock company (during the establishment of the company, with a subsequent increase in the authorized capital) is reflected due to the sale of shares at a price exceeding the nominal value:
Debit of account 75 "Settlements with founders" Credit of account 83 "Additional capital".
3. Increase in additional capital at the expense of profit from property received free of charge:
Debit of account 01 "Fixed assets", 04 "Intangible assets", 10 "Materials", 41 "Goods"
Credit of account 83 "Additional capital".
The amounts credited to account 83 "Additional capital" are not written off.
The debit of account 83 "Additional capital" reflects the following correspondence.
1. Repayment of depreciation amounts of non-current assets revealed as a result of its revaluation:
Debit of account 83 "Additional capital" Credit of account 01 "Fixed assets", 04 "Intangible assets", 10 "Materials", 41 "Goods".
2. Funds aimed at increasing the authorized capital:
Debit of account 83 "Additional capital" Credit of account 75 "Settlements with founders", 80 "Authorized capital".
3. Distribution of amounts between the founders of the organization:
Debit of account 83 "Additional capital" Credit of account 75 "Settlements with founders".
Author: Kabkova E.N.
<< Back: Accounting for authorized (share) capital
>> Forward: Accounting for target financing
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ Commercial law. Lecture notes
▪ Social Pedagogy. Crib
▪ Enterprise economy. Crib
See other articles Section Lecture notes, cheat sheets.
Read and write useful comments on this article.
<< Back
Latest news of science and technology, new electronics:
The existence of an entropy rule for quantum entanglement has been proven
09.05.2024
Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>
Mini air conditioner Sony Reon Pocket 5
09.05.2024
Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>
Energy from space for Starship
08.05.2024
Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>
| Random news from the Archive electrified cows
15.03.2009
On one of the largest dairy farms in Australia, 24 cows were supplied with an "electronic shepherd".
The collar-mounted sat-nav device continuously locates the animal and, when the cow moves out of her allotted area of pasture, plays a sound recording of the dog's barking. If the cow does not take the hint, the collar gives her a weak electric shock.
In addition, the farmer can monitor his herd via the Internet. All this equipment is powered by a small solar panel.
|
Other interesting news:
▪ ARM Cortex-M0+ processor for low power systems
▪ Found a way to hear the fish inside the aquarium
▪ About the benefits of chocolate
▪ Ford E-Transit electric van
▪ Quietest Aircraft Motor
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ site section Infrared technology. Article selection
▪ article A double-edged sword. Popular expression
▪ article Who made the first glasses? Detailed answer
▪ article Triggers in key and counting devices. Radio - for beginners
▪ article Surrogate (chemical) drying oils with mineral oils. Simple recipes and tips
▪ article The coin is rubbed into the table. Focus Secret
Leave your comment on this article:
All languages of this page
Home page | Library | Articles | Website map | Site Reviews
www.diagram.com.ua
2000-2024
Arabic
Bengali
Chinese
English
French
German
Hebrew
Hindi
Italian
Japanese
Korean
Malay
Polish
Portuguese
Spanish
Turkish
Ukrainian
Vietnamese