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

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

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77. FORMATION AND ACCOUNTING OF RESERVE CAPITAL

Reserve capital is created in accordance with the Law "On Joint Stock Companies" by deductions from net profit. The size of the reserve capital is determined by the charter of the joint-stock company and must be at least 15% of the authorized capital, and the amount of annual deductions - at least 5% of the annual net profit. For organizations with foreign investments, the size of the reserve capital must be at least 25% of the authorized capital.

Currently, many joint-stock companies have the amount of reserve capital at the level of 2-4% of the authorized capital. At the same time, there were no violations of the law or the requirements of the charters. The fact is that many joint-stock companies have revised the size of their authorized capital in recent years, increasing them by 10, and in some cases more than 100 times due to additional capital as a result of an increase in the value of property by revaluation. A corresponding increase in reserve capital, as a rule, was not made. Allocations to the reserve capital are made annually in the presence of net profit until the amount provided for by the charter of the joint-stock company is reached.

The reserve capital is used to cover unforeseen losses and losses of the organization for the reporting year, as well as to redeem JSC bonds. The rest of the unused funds of the fund are transferred to the next year.

Reserve capital accounting is kept on passive account 82 "Reserve capital", the credit of which reflects the formation of reserve capital, the debit - its use. The credit balance of the account indicates the amount of unused reserve capital at the beginning and end of the reporting period.

Deductions to the reserve capital are reflected in the following accounting entry: Dt 84, Kt 82.

The use of reserve capital is reflected in the accounting entries: Dt 82, Kt 84; Dt 82, Kt 67.

A preliminary entry is made: Dt 67, Kt 51.

Analytical accounting on account 82 is organized in such a way as to provide information on the channels for using funds.

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