Accounting financial accounting. Accounting for receipts of financial investments: participation in the capital of other organizations (the most important)

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Accounting financial accounting. Accounting for receipts of financial investments: participation in the capital of other organizations (the most important)

Lecture notes, cheat sheets

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42. ACCOUNTING FOR FINANCIAL INVESTMENTS: PARTICIPATION IN THE CAPITAL OF OTHER ORGANIZATIONS

The receipt of financial investments of various types by the organization is carried out by reflecting the actual costs of their acquisition in the debit of account 58 in correspondence with the corresponding settlement accounts.

Participation in the capital of other organizations by acquiring a share in the authorized capital of a limited liability company or shares of a joint-stock company has become widespread as a form of financial investment. In accounting, these transactions are reflected in the following entries:

Dt 58 "Financial investments", sub-account 58-1 "Shares and shares";

Kit 76 "Settlements with various debtors and creditors"

▪ reflected the contribution to the authorized capital as part of financial investments;

Dt 76 "Settlements with different debtors and creditors";

Kit 51 "Currency accounts", 50 "Cash desk", 52 "Currency accounts"

▪ payment for the contribution to the authorized capital was made in cash;

Dt 58 "Financial investments";

Kit 01 "Fixed assets", 04 "Intangible assets", 07 "Equipment for installation", 10 "Materials", 41 "Goods", 43 "Finished products"

▪ the transfer of assets to the authorized capital is reflected.

The difference between the contractual assessment of the deposit, reflected in the debit of account 58, and the value of the transferred asset is formed on account 91 "Other income and expenses".

Objects of fixed assets may be transferred to the authorized capital of other organizations without cession of ownership of them. In this case, the contribution to the authorized capital is formalized as the transfer of an object of fixed assets to the full economic management of the organization being founded. The object continues to be listed on account 01 separately from other objects as transferred to the full economic management of the organization that allocated a certain share in its authorized capital.

Depreciation continues to be charged on this object, but it is not attributed to production costs and sales expenses, but to the debit of account 91, thus reflecting the costs of financial investments and reducing by these amounts the income received from participation in the authorized capital of another organization .

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