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

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

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75. ACCOUNTING FOR AUTHORIZED CAPITAL IN BUSINESS COMPANIES

Business partnerships, like companies, are recognized as commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants). According to Art. 69-86 of the Civil Code of the Russian Federation, business partnerships as legal entities can function in the form of a general partnership and limited partnership.

Full partnership is a legal entity, the authorized capital of which is created at the expense of the contributions of the founders. The amount of deposits is the initial size of the authorized (share) capital. The participants in such a partnership are engaged in entrepreneurial activities on behalf of the partnership, are jointly and severally liable to creditors in amounts proportional to contributions to the share capital. Each participant is obliged to make at least 50% of his contribution to the share capital by the time of registration. The main part must be paid within the terms established by the memorandum of association. The minimum amount of share capital is not regulated. Profit and its losses are distributed among the participants also in proportion to their contributions.

Partnership on faith is a legal entity that consists of actual participants and contributors. Active participants bear full joint liability for obligations with all their property. Participants-contributors are liable for obligations only within the limits of their contribution. The authorized capital of a limited partnership is formed from the contributions of participants in material and monetary form; at the same time, the share of each participant is provided in advance in the constituent documents.

The authorized capital in business partnerships is formed in the form of the share capital of the founders and is replenished at the expense of the created and acquired property. Contributions can be made in cash or in kind. The return of a share (share) and joint property is made mainly in cash.

Settlements on contributions to the authorized capital in business partnerships are accounted for on account 75, subaccount 75-1. Analytical accounting of contributions to the authorized capital is carried out for each participant.

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