Accounting accounts in "1C: Accounting 8"

Characteristics of account 82

Accounting for reserve capital (hereinafter referred to as RK) is maintained using account 82, designed to collect all information about the state and movement of this type of capital.

To account for the formation of reserve capital, account 82 corresponds with account 84. In special cases, account 82 corresponds with account 75, for example, when forming the Republic of Kazakhstan in non-profit organizations and agricultural enterprises. In order to reflect operations on the use of accumulated reserve capital, the account corresponds with accounts 66 (67).

By studying the features of account 82, you can create the following characteristics of it. This is the account:

• passive, since with its help the sources of the enterprise’s property are taken into account; RK is one of the components of the capital of a joint-stock company and, like all sources of assets, is reflected in the liability side of the balance sheet;
• balance sheet, because its indicators are reflected in the balance sheet;
• stock, since it is intended to account for the sources of formation of funds belonging to the joint-stock company - the capital of the company;
• the main one, because it is intended to control the state and movement of sources of formation of the company’s property (in this case).

You can read about the sources of capital formation in our article “Main sources of equity capital formation.”

Formation of a reserve fund from net profit

If the reserve fund is formed at the expense of the organization’s net profit (for example, such a source of fund formation is mandatory for joint-stock companies), then its creation (replenishment) should be reflected in accounting by posting:

Debit 84 Credit 82

– deductions were made to the reserve fund from retained earnings.

This follows from the Instructions for the chart of accounts (accounts 82, 84).

Make the posting on the basis of an accounting certificate in which you provide the calculation of contributions to the reserve fund (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

An additional decision of the general meeting of participants (shareholders) of the organization on the direction of net profit to the reserve fund is not required. Since if an organization creates it (by force of law or voluntarily), then the obligation and procedure for forming the fund are fixed in the constituent documents (charter) of the organization. Therefore, owners are not required to regularly confirm a previously made decision. This conclusion follows, for example, from paragraph 1 of Article 35 of the Law of December 26, 1995 No. 208-FZ (for joint-stock companies), paragraph 1 of Article 30 of the Law of February 8, 1998 No. 14-FZ (for LLCs).

Since an additional decision of the general meeting of participants (shareholders) on the transfer of net profit to the reserve fund is not required, make accounting entries in the year in which the profit was received.

An example of how annual contributions to the reserve fund from the organization’s net profit are reflected in the accounting records of a joint stock company

The authorized capital of CJSC Alpha is 100,000 rubles. In accordance with the company's charter, the reserve fund must be 10 percent of the authorized capital, that is, 10,000 rubles. (RUB 100,000 × 10%). Annual contributions to the formation of a reserve fund are 6 percent of net profit. As of January 1, the size of the reserve fund is 8,000 rubles.

This year, Alpha's net profit amounted to 50,000 rubles. Thus, the amount of annual contributions to the reserve fund this year should be 3,000 rubles. (RUB 50,000 × 6%). However, since only 2000 rubles are missing before reaching the value of the reserve fund provided for by the company's charter. (10,000 rubles - 8,000 rubles), contributions to the reserve fund will amount to exactly this amount (2,000 rubles).

The accountant reflected the calculation of contributions to the reserve fund in the accounting certificate.

In December, the accountant made an entry in Alpha’s accounting:

Debit 84 Credit 82 – 2000 rub. – contributions have been made to the reserve fund in the amount necessary to complete its formation.

Regardless of the chosen taxation system, the formation of a reserve fund from the organization’s net profit does not affect the calculation of taxes. Since this does not generate expenses that can be taken into account for taxation (see, for example, Article 252 of the Tax Code of the Russian Federation, determination of the Supreme Arbitration Court of the Russian Federation dated August 12, 2008 No. 9690/08, resolution of the Federal Antimonopoly Service of the West Siberian District dated April 7, 2008 No. F04-2259/2008(3199-A27-15)).

Contributions to reserve capital - postings

There are several main ways to display the opportunities used to replenish the capital reserve (we will consider them together with transactions on reserve capital) :

1. At the expense of retained earnings (according to the norms of paragraph 1 of Article 35 of the Law of December 26, 1995 No. 208-FZ, until the size of the Republic of Kazakhstan, approved by the charter of the joint-stock company, is reached, the amount of deductions made each year cannot be less than 5% of the profit after taxes ( clean)): Dt 84 Kt 82.
2. By making contributions by shareholders, participants in non-profit organizations and agricultural enterprises: Dt 75-3 Kt 82 (subaccount 75-3, as a rule, displays other settlements with shareholders (founders)).

As can be seen from the transactions presented above, the replenishment of the reserve capital of account 82 is shown by loan.

Account 82 Reserve capital

In joint stock companies, the amount of reserve capital is created in the amount provided for by the company's charter, but not less than 5% of its authorized capital. The reserve fund of a joint-stock company is formed through mandatory annual contributions until it reaches the size established by the company's charter.

Joint-stock companies must annually contribute at least 5% of net profit to reserve capital. Contributions cease when the reserve capital reaches the amount determined by the charter.

Reserve capital is formed from the organization's retained earnings. Deductions to reserve capital are reflected in the credit of account 82 with the debit of account 84 “Retained earnings (uncovered loss).”

Debit 84 Credit 82 – net profit is used to form reserve capital.

The use of reserve capital funds is accounted for as a debit to account 82 in correspondence with account 84 “Retained earnings (uncovered loss)” in terms of the amounts of the reserve fund allocated to cover the organization’s loss for the reporting year and to repay the bonds of the joint-stock company.

Debit 82 Credit 84 – reserve capital funds were used.

The credit balance of account 82 shows the amount of unused reserve capital at the beginning and end of the reporting period.

Postings when using reserve capital

reserve capital funds 82 is shown as a debit, which is typical for passive accounting accounts. For JSC, only targeted spending of funds of the Republic of Kazakhstan is provided (paragraph 3, paragraph 1, article 35 of Law No. 208-FZ):

• Repayment of bonds issued by the joint-stock company - Dt 82 Kt 66 (67) - is made at the expense of the Republic of Kazakhstan in the event of a shortage of other funds from the company. At the same time, the above transaction will only increase the debt on the bonds, since the Republic of Kazakhstan is not property, but only a source.
• Redemption of issued shares - Dt 82 Kt 81. In this case, the Republic of Kazakhstan, rather, plays the role of a source of covering losses from transactions for the redemption of securities, since for the actual redemption of its shares, money (assets) is still needed, not sources. Therefore, despite the fact that this posting is used in practice, it is better to use cash accounting accounts instead of account 82 in such postings.
• Coverage of losses received - Dt 82 Kt 84. In accounting, this operation is regarded as an event occurring after the reporting date. The mechanics of this operation are as follows: based on the results of consideration on the basis of sub. 12 clause 1 art. 65 of Law No. 208-FZ, the supervisory board makes a decision to cover incurred losses at the expense of the Republic of Kazakhstan.

How is reserve capital formed?

Reserve capital is formed by posting Dt “Retained earnings (loss)” - Kt 82 “Reserve capital”.

An example of formation at the expense of profit

The size of the reserve fund of Marengo PJSC is equal to 5% of the authorized capital. The amount of annual deductions from net profit is 7%.

As of the date of the meeting of the board of directors, the authorized capital was 15,000,000 rubles, net profit - 4,000,000 rubles, the amount of reserve capital - 850,000 rubles.

In accordance with the charter of the joint-stock company, the amount of reserve capital should be 1,000,000 rubles: 20,000,000 *5%.

The amount of deduction from net profit will be: 4,000,000* 5% = 200,000 rubles. It is necessary to add another 150,000 rubles to the approved amount of the reserve fund. The board of directors decided to transfer 150,000 to the reserve from the net profit received.

The reserve is created by posting:

An increase in the net assets of an enterprise through the contribution of property (property rights) by shareholders of the company can also be reflected as an increase in the reserve fund. Wiring in this case:

An example of formation through the transfer of funds by shareholders

At the meeting, the company participants decided to contribute 10,000,000 rubles to the reserve fund.

Postings were created to reflect this operation:

Results

All operations carried out related to changes in reserve capital on account 82 are displayed both as credit and debit. The receipt of funds (replenishment of the Republic of Kazakhstan) is shown as a credit to this account, and the use of funds is shown as a debit.

According to the Chart of Accounts approved by the Ministry of Finance, it is assumed that the “Reserve Capital” account corresponds only with accounts 66 (67) and 84. In some cases, it is practiced to use an entry with account 75 when forming a capital account from contributions of shareholders, founders of non-profit organizations.

You will find more information on the use of accounting accounts in our article “Instructions for the chart of accounts for 2015.”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Active-passive accounts

Accounts that combine the characteristics of active and passive are called active-passive. In accounts of this type, the balance can be either debit or credit. Such accounts reflect transactions for settlements with counterparties (suppliers and buyers, accountable persons), the budget (for taxes and duties), etc.

As an example, you can take transactions on account 60. Counterparties - suppliers - can be both debtors and creditors in relation to the organization.

Let's say Avesta LLC ordered a shipment of equipment from a retailer in the amount of 118,000 (including VAT - 18,000). The contract stipulates that the goods will be delivered only after 50% prepayment.

After Avesta transferred the advance payment, the goods were shipped in full.

As a result of the operation, after receiving the invoice, a balance of debt to the supplier remained in account 60.1 in the amount of 59,000 rubles. That is, in this case, the synthetic account produces a credit balance, that is, a debt to the supplier.

What wiring to do?

When closing the year, the financial result is written off from account 99 to account 84. Namely, the net loss is debited to subaccount 84-2 “Uncovered loss.” Accounting programs do this automatically.

Count 84 is also used when correcting mistakes of previous years. Make any other postings to account 84 only on the basis of:

• owners' decisions;
• or the company's articles of association.

Let's give examples of basic transactions with uncovered losses.

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31.08.2018