Accounting financial accounting. Accounting for authorized capital in limited liability companies (the most important)

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Accounting financial accounting. Accounting for authorized capital in limited liability companies (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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74. ACCOUNTING FOR AUTHORIZED CAPITAL IN COMPANIES WITH LIMITED LIABILITY

Limited Liability Company (LLC) is a company founded by one or more persons, the authorized capital of which is divided into shares in the amount determined by the constituent documents. LLC participants are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions (Articles 87-94 of the Civil Code of the Russian Federation).

According to the Federal Law "On Limited Liability Companies", the authorized capital is formed at the expense of contributions (contributions) of the founders, and therefore acts in the form of share capital. Unlike a joint-stock company, an LLC cannot issue shares. The minimum amount of the authorized capital of an LLC cannot be less than 100 minimum wages

A limited liability company has the right to increase or decrease the amount of its authorized capital. An increase in the authorized capital of a company is allowed after all its participants have made contributions in full, a decrease in it is allowed after notification of all creditors. The latter have the right in this case to demand early termination or performance of the relevant obligations of the company and compensation for their losses.

Increasing the authorized capital of LLC may occur due to:

▪ additional capital: Dt 83, Kt 80;

▪ free profit balance: Dt 84, Kt 80;

▪ additional contributions from the founders: D-t 75, K-t 80; D-t 50, K-t 75.

Reduction of the authorized capital of LLC may be in the event of the departure of members from the society. The company is obliged to pay the participant the actual value of his share or to give property of the same value in kind. At the same time, entries are made in accounting: Dt 80, Kt 75; Dt 75, Kt 50.

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