Authorized capital is part of the company’s funds contributed during its creation in the amount established by law. In the future, the company can use them in its activities along with other sources of financing.
In this publication, we will look at the operation of forming the authorized capital in 1C 8.3 Accounting 3.0 and find out what transactions are generated when contributing the authorized capital:
- to a current account;
- cash from the founder.
For more details, see the online course: “Accounting and tax accounting in 1C: Accounting 8th ed. 3 from A to Z"
Formation of authorized capital in 1C 8.3: step-by-step instructions
Let's look at the postings for contributions to the management company in 1C 8.3 using an example.
GrantMebel LLC is established. According to the constituent agreement, shares in the management company are distributed as follows:
- 20% - founder Druzhnikov G.P.
- 80% - founder of Pegasus LLC.
On January 11, the state registration of the Company in the Unified State Register of Legal Entities took place.
On January 16, the founder Druzhnikov G.P. paid the share in cash to the cashier.
On January 18, payment for the management company was received to the bank account from the founder of Pegas LLC.
Download step-by-step instructions for creating an example PDF
Transactions: depositing the authorized capital into the current account
The amount of the approved amount of the capital is recorded in the credit of account 80 “Authorized capital”. It corresponds to account 75 “Settlements with founders”.
Posting D/t 75 K/t 80 means that the enterprise has formed a management company and reflects the debt of the founders for contributions to it.
As they deposit funds into the bank account, the debt will be written off from account 75 and increase the company’s current assets (D/t 51 K/t 75), thereby maintaining the balance.
If the owner of a share in the management company first deposited money into the cash desk of the enterprise, and the cashier then sent it to the current account, then this fact will be reflected in the entries:
- D/t 50 K/t 75 - the founder contributed funds to pay off the debt;
- D/t 51 K/t 50 – funds from the cash register are deposited into the current account.
Creation of a management company
To register a management company, fill out the document Formation of authorized capital in the section Operations – Accounting – Formation of authorized capital.
In the document, fill in the members of the company and their shares by clicking the Add . To do this, select the type of founder:
- Individual;
- Entity.
And select from the appropriate directory of the founder.
Postings according to the document
The document generates the posting:
- Dt 75.01 Kt 80.09 - formation of the management company.
Documenting
In 1C, you can print information about beneficial owners by clicking the List of founders . But by default, the payment form on the printed form is set to “Cash”. If necessary, it can be edited manually directly on the printed form.
Contribution to the management company in cash
Payment for a share in the management company can be made in cash to a current account or to the organization’s cash desk (Clause 1, Article 15 of the Federal Law of 02/08/1998 N 14-FZ).
Payment for the share is made by the founders in full and within the period specified in the constituent agreement. The deadline cannot exceed 4 months from the date of state registration (Clause 1, Article 16 of the Federal Law of 02/08/1998 N 14-FZ).
In the accounting system, payment for the share is taken into account in the credit of account 75.01 “Calculations for contributions to the authorized capital” in correspondence with the cash accounts.
Let's consider what transactions will be generated when paying to the cash register and to the current account.
Accounting for authorized capital
Authorized capital is the initial amount of funds (start-up capital) that the founders are willing to invest to ensure the activities of the enterprise. When registering an organization with the relevant authorities, constituent documents are drawn up, which include the cost of the authorized capital.
Why do you need authorized capital?
First of all, with its help, start-up capital is formed for the subsequent commercial activities of the enterprise. It consists of contributions from the founders, which can be either in the form of tangible property or in cash. Each founder has his own certain share in the capital, depending on its size, he will subsequently receive the corresponding profit from the commercial activities of the enterprise (dividends). The company is responsible for its obligations within the framework of this capital, so for creditors this is a kind of guarantee of satisfaction of their interests.
Once the amount of the authorized capital has been determined, it is necessary to reflect this amount in the accounting department of the new organization using the appropriate entries. Reflection of the authorized capital is the first business transaction with which the activities of any organization begin. For this purpose, there is a corresponding account in the Chart of Accounts.
The authorized capital account is 80, it is intended to summarize information about the state and movement of the authorized capital (share capital, authorized capital) of the organization.
The cost of capital is entered into credit 80, while not forgetting the principle of double entry. This principle applies to every business transaction, and if we deposit something on credit, then we deposit the same amount in debit; all that remains is to determine which account should be debited with this amount. There is an account. 75 “Settlements with founders”, the cost of the starting capital is entered into its debit. That is, in this case, the posting will look like: Debit 75 Credit 80 ( D75 K80 ).
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Postings for the formation of authorized capital
| Sum | Debit | Credit | Operation name |
| xxxx | 75 | 80 | The debt of the founders for contributions to the authorized capital is reflected |
Please note, count. 80 is always passive, it always has a credit balance. The cost of the authorized capital is paid there once when the enterprise is formed, and then every month this account remains invariably passive. Change account balance 80 can only in one case, if the value of capital changes, and corresponding changes are made to the constituent documents and only on the basis of these documents can any changes be made in this account.
Read about increasing the authorized capital in this article.
At the time of registration, the founders are required to contribute 75% of their share; the remaining amount can be contributed during the first year of the enterprise’s activity. You can read about changes relating to the authorized capital that come into effect from September 1, 2014 here.
There is such a thing as the minimum amount of authorized capital . Its value varies depending on the type of property. Mainly, the minimum value depends on the size of the minimum wage (minimum wage), which is indexed annually. For example, in 2013 the minimum wage was 5,205 rubles, in 2014 – 5,554 rubles. Only the minimum value of the charter capital for an LLC does not depend on the minimum wage and is a fixed value, and quite small.
Minimum allowed amount of authorized capital: (click to expand)
- for LLC and partnership – 10 thousand rubles;
- for closed joint stock companies – 100 minimum wages;
- for OJSC – 1000 minimum wage;
- for municipal enterprises – 1000 minimum wages;
- for a state enterprise – 5000 minimum wage.
The authorized capital, along with additional and reserve capital, form the organization's own capital.
Contribution to the management company in cash: postings in 1C 8.3
Complete the payment of the Criminal Code to the cash desk using the document Cash Receipt, transaction type Other Receipt, in the Bank and Cash Desk section - Cash Desk - Cash Documents - Receipt button.
Postings according to the document
The document generates the posting:
- Dt 50.01 Kt 75.01 - payment of the management share in cash to the cashier.
Contribution to the management company through a current account: postings in 1C 8.3
Document the payment of the capital account to the account using the document Receipt to current account, transaction type Other receipt in the Bank and cash desk section - Bank - Bank statements - Receipt button.
Postings according to the document
The document generates the posting:
- Dt Kt 75.01 - payment of the management share to the account.
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Contribution of authorized capital 1C: Accounting 8.3
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1c accounting
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3.0.54.20
Publication date:
18.12.2017
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When registering an LLC, the founders have the obligation to make a contribution to the authorized capital. This is the very first operation that is performed in the program, but it is precisely this that creates great difficulties for the 1C: Accounting user. The contribution may be made in money, securities, other things or property rights or other rights with a monetary value. Let's consider the contribution to the authorized capital by the founders using cash. And if you do not have enough funds to contribute the authorized capital, then you can choose a suitable loan at GidKredita.ru and calculate your monthly payment.
In the 1C: Accounting 8.3 program there are 2 options for how you can do this: 1) the document “Formation of authorized capital” 2) through “Operations entered manually”
Let's consider option 1. Document “Formation of authorized capital” Menu - Operations - Formation of authorized capital
Click the Create button. In the window that opens, fill in the Date, use the add button to create or select from the list the one who will contribute the authorized capital. (Organization or individual) Next is the Carry out button.
Document Posted and transactions generated. To view them, press the Dt/Kt button.
To view a printed form of the document, click the List of Founders button. The printed form looks like:
This document created the founder’s debt, which he can repay either by depositing money into the cash register or into a current account. Let's consider the option of depositing authorized capital into a current account. Go to the section Bank and cash desk - Bank statements - Receipts
The document Receipt to the current account opens. We fill out the document. Type of operation: Other receipts. The Payer line indicates the LLC member who makes the contribution. Settlement account 75.01 (Settlements on deposits in the authorized (share) capital). Fill in the line: Purpose of payment. Conduct
The Dt/Kt button opens a window with generated transactions.
Post and close To check whether there is any debt on contributions to the authorized capital, we will use the Turnover Balance Sheet for account 75.01. section Reports - Account balance sheet
Set the period and score to 75.01. Click the Generate button. The balance sheet shows that all transactions were reflected correctly and the investor has no debt in the authorized capital. So, we have considered reflecting the contribution to the authorized capital in 1C: Accounting through the document “Formation of the authorized capital.” Next, we will consider option 2: through “Operations entered manually.” section Operations - Operations entered manually
book Create - select Operation
We indicate the date in the document, click the Add button and register the transactions. By posting Dt 75.01 Kt 80.09 we form the debt of the founder for the contribution to the authorized capital. The decrease in this debt will be reflected under loan 75.01. Repayment of this debt with the help of funds, by depositing them into the current account will be in account 51. This is reflected in the second line. book Add and indicate postings Dt 51 Kt 75.01
Record and close.
As can be seen from the manual, the contribution of the authorized capital is a very simple operation that can be entered in any of the ways and does not require any special knowledge of the user.
