Accounting financial accounting. Formation and accounting of additional capital (the most important)

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Accounting financial accounting. Formation and accounting of additional capital (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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76. FORMATION AND ACCOUNTING OF ADDITIONAL CAPITAL

Accounting for additional capital is carried out on passive account 83 "Additional capital", which reflects:

▪ increase in the value of non-current assets identified as a result of the revaluation of these assets; the revaluation procedure is regulated by relevant regulatory documents;

▪ the difference between the sale and par value of shares, resulting in the process of forming the authorized capital of the joint-stock company; through the sale of shares at a price exceeding the nominal value formed in the process of forming the authorized capital of the joint-stock company (receiving share premium);

▪ positive exchange rate differences arising from contributions to the authorized capital of an organization, expressed in foreign currency (clause 14 of PBU 3/2000);

▪ in non-profit organizations, additional capital includes budget funds actually used for their intended purpose in accordance with the organization’s investment program.

To organize analytical accounting for account 83, the following should be opened according to the sources of its formation: sub-accounts: 83-1 "Growth based on the results of revaluation of assets"; 83-2 "Obtaining share premium through the sale of shares at a price exceeding the nominal value"; 83-3 "Exchange differences arising from contributions to the authorized capital of the organization, denominated in foreign currency";

83-4 "Increase in value due to appropriations from the budget for non-profit organizations", etc.

The credit of account 83 shows the formation and replenishment of additional capital. In this case, the following accounting entries are made: Dt 0, Kt 83; Dt 83, Kt 02; Dt 86, Kt 83; Dt 75, Kt 83; Dt 75, Kt 83.

Amounts credited to account 83, as a rule, are not written off. At the same time, they can be used in various areas. At the same time, entries are made on the debit of account 83 and the credit of various accounts, for example: Dt 83, Kt 01; Dt 02, Kt 83; Dt 83, Kt 84; and at the same time: Dt 83, Kt 02.

To increase the authorized capital (after making changes to the constituent documents), two accounting entries are made simultaneously: Dt 83, Kt 75; Dt 75, Kt 80.

A decrease in the additional capital of a unitary organization due to the seizure by a state or municipal body of property and funds is reflected: Dt 83, Kt 75.

Analytical accounting on account 83 is carried out according to the directions of use of funds.

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