Long-term liabilities liabilities. What is authorized capital and where does it come from, how to reflect one event in both an asset and a liability - accounting for authorized capital

An enterprise needs authorized capital so that it can begin its work. After all, when a company is created, it does not have any property. Therefore, the founders lend the company their money or other valuables (real estate, cars, and even copyrights). And in return they receive shares or shares. This is how the authorized capital of the company is formed.

Size authorized capital the owners agree among themselves in advance and enshrine it in the Charter of the company. That’s why capital is called authorized capital.

When we are talking about a joint stock company (OJSC, CJSC), then the enterprise issues shares for the entire amount of the authorized capital in order to issue them to the founders in exchange for money or property. In this case, the founders agree in advance who will buy how many shares.

The word “stocks” sounds very solid, but in fact, in most cases you can print them yourself on a printer. True, such shares are easy to fake. Therefore, many companies do it even simpler: they do not print any shares at all.

It's like money: there is cash and non-cash - in the form of entries in bank documents. So shares can be printed and issued in the form of records. To record shares, a special Register of Shareholders is maintained. It is a regular table in which they write how many shares each founder should buy back, and how many he has already bought. But often they are entrusted with maintaining such a Register special organizations, which record all purchases and sales of shares.

When the founders create an enterprise in the form of an LLC, everything is simple. There are no shares. It’s just that initially the owners fix in the charter who owns what share. Let's say four founders agreed that the authorized capital will be equal to 100,000 rubles. And so that none of them would be offended, they decided that everyone would buy a quarter. That is, he will pay 25,000 rubles.

> How to reflect one event in both an asset and a liability

Authorized capital is the debt of an enterprise to its founders, its liability. And reflect it on the balance sheet on a separate line so as not to forget about this debt. The state decided to call this liability: AUTHORIZED CAPITAL.

On this line in the balance sheet there are more options - SHARE CAPITAL, AUTHORIZED CAPITAL, DEPOSITS OF PARTNERS. These additional options given because the authorized capital of different types enterprises have different names. In partnerships, this is the share capital or contributions of partners, in unitary enterprises - authorized capital, and in joint stock companies and societies and societies with limited liability- authorized capital.

Once an enterprise has a liability (debt), it means that an asset must also appear. Otherwise the balance will be out of balance. What will be the asset in our case? Just the value of the issued shares, regardless of whether they are cash or non-cash. Or the size of the expected shares.

Why are shares (shares) an asset? Yes, because the company will sell them and receive money or other property.

It will not be the accountant who will deal with the sale of shares or interests, but the founders themselves. They put their signature on the Charter. Therefore, they must now at least buy back the shares (shares) or part of them themselves. In addition, they can sell part of the shares or shares to other people. This

Their duty is to ensure payment of the authorized capital. And if the founders do not do this within a year, the state can punish them as negligent parents.

All that is owed to a company is its ACCOUNTS RECEIVABLE. Until the founders buy out their share from the enterprise, it is this asset that will balance the liability - the AUTHORIZED CAPITAL - and designate the shares conditionally lying in the cash register of the enterprise.

So, the authorized capital is the debt of the enterprise to the founders, its liability. And it is reflected in the balance sheet as a separate line so that the company does not forget about this debt.

What is the name of this balance sheet item? Of course, one could say that this is “The enterprise’s debt to the founders for assets received as a contribution to the authorized capital.”

But the state decided to call this liability shorter: AUTHORIZED CAPITAL.

True, in the balance sheet there are other options in parentheses - SHARE CAPITAL, AUTHORIZED CAPITAL, DEPOSITS OF PARTNERS.

These additional options are given because the authorized capital in joint-stock companies, unitary enterprises and partnerships has different names. In partnerships this is the share capital or contributions of partners, in unitary enterprises - the authorized capital, and in joint stock companies - the authorized capital. Additional commentary on this balance sheet item can be found in paragraph 6 of the Notes to the Balance Sheet.

Once an enterprise has a liability (debt), it means that an asset must also appear. Otherwise the balance will be out of balance.

The asset of the company will be the value of all issued shares, regardless of whether they are cash or non-cash.

Why are shares an asset? Yes, because the company will sell them and receive money or other valuable property for them.

It is not the accountant who will be involved in the sale of shares - this is the responsibility of its founders. After all, they put their signature on the Charter, which means they must now, firstly, buy back part of the shares themselves, and secondly, sell the remaining ones to other people.

It's kind of, parental responsibility founders in relation to their brainchild-enterprise. This is their duty. And if the founders do not fulfill it within a year, the state can punish them as negligent parents.

The debt owed to a business is its ACCOUNTS RECEIVABLE. Find an item with this name in the balance sheet assets. Until the founders buy back their share of shares from the enterprise, it is this asset that will balance the liability of the AUTHORIZED CAPITAL and indicate the shares lying in the cash register of the enterprise.

Correct entry. What entry should you make on the balance sheet? Here's what it is.

Opposite the article AUTHORIZED CAPITAL you had to write the number 725 (don’t forget: we fill out the balance in thousands of rubles!).

Opposite the article ACCOUNTS RECEIVABLE you also had to enter the number 725.

As a result, we have 725 thousand rubles in assets and liabilities. The balance, as you can see, is not out of balance.

Write down all the numbers in your balance sheet and make sure of it.

But remember: this is the first and last time you do this! Next, you will have to make entries in the balance sheet not after we explain everything to you, but before.

Don't be lazy and don't be afraid. Well, if you’re wrong, there’s an eraser! Erase and fix incorrect entry after our explanations!

Listen to our advice if you want to become a professional!

So we made the first two records. Look at the balance sheet again and tell yourself, what do you see in it now?

On the right you see the size of the authorized capital. The company must return this amount to the founders in the event of its closure.

On the left you see the debt of the founders to the enterprise. IN in this case The debt of the founders is their obligation to exchange all shares of the enterprise for real money or other valuable assets.

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Authorized capital - asset or liability

Authorized capital is the financial basis, which is laid down by the founders of the enterprise for the possibility of financial growth and successful functioning of the company. Without investment in the beginning there can be no success as a result. Any investments of the founders are a liability of the company, which is displayed in accounting in special accounts:

• 80 Authorized capital;
• 75 Settlements with founders.

How is the contribution of the authorized capital displayed:

• debit 75 - credit 80 ();
• debit 51 - credit 75 (payment for the management company by non-cash means);
• debit 50 - credit 75 (or bank cash desks);
• debit 10 (41) - credit 75 (payment of management company with materials or goods);
• debit 08 - credit 75 (payment of the management company with fixed assets);
• debit 84 - credit 75 (to founders).

Profitability of management company

The organization's own capital is formed with the aim of further development companies. A successfully developing company has a good return on its authorized capital. In accounting theory, the term return on authorized capital means the ratio of the company’s net profit for a certain reporting period(for example, a year) compared to the size of the authorized capital at the time of registration of the organization.

The numerical indicator of profitability characterizes:

• efficiency of the organization's management;
• successful business development;
• an increase or decrease in the level of sales of products that an organization produces for the purpose of selling on the market and receiving a corresponding profit.

To obtain the profitability indicator, the following formula is used: Profitability MC = net income/equity. To obtain a percentage, the calculation result using this formula must be multiplied by 100.

In some cases, the management of an organization wishes to obtain information on financial condition companies throughout the year. In this case, the formula for calculating the profitability of a management company will look slightly different: Profitability = net profit* (365/number of days that have passed since the beginning of the year)/((SK at the beginning of the year + SK at the time of calculation)/2)) .

How to calculate capital

For the successful functioning of an organization, it is necessary to correctly calculate the authorized capital. How to do this - see below.

Formula

There are some peculiarities in the process of forming the authorized capital. For example, if a company is created in the form, then it is simply necessary to comply. If we're talking about about the formation, it is necessary to issue shares. Shares can be of the following types:

• simple;
• privileged.

The calculation of the charter capital of an OJSC is carried out according to the formula: Charter capital = the number of common shares X the par value of each unit + the number of preferred shares X the par value of the shares. The sum of these indicators will be overall size Management Company OJSC.

Sum

Authorized capital business entities various types must be formed in a size sufficient for a successful start financial activities. According to the norms of Federal Law No. 14 “On Limited Liability Companies” dated 02/08/1998 (Article 14) it cannot be less than 10,000 Russian rubles. This article also says that the capital consists of shares of participants, which are usually determined as a percentage or as a fraction.

The size of the share of each founder may be limited by the provisions set forth in the Charter of the partnership.

• The minimum size of the charter capital of a non-public joint stock company (activities are based on certain norms of the Civil Code of the Russian Federation) is also 10,000 rubles.
• According to the norms of the Federal Law “On Joint Stock Companies”, the starting size of the capital for the capital is 1000 minimum sizes wages in the Russian Federation. Today the minimum wage is 7,800 rubles. Respectively minimum amount Criminal Code from July 1, 2017 - 7,800,000 rubles.
• The same rules for forming a management company apply to creators. Management Company in the newly created state enterprise cannot be less than 5,000 minimum wages, that is, 39,000,000 rubles.
• The amount of the minimum or credit organization is 30,000 rubles.

Online calculator

Modern services on the Internet offer the opportunity to facilitate calculations, including regarding the size of the organization’s authorized capital.

How does this calculator work? In the “Amount” column next to the “Participant 1” field, enter the amount that the person (organization) contributed to the Criminal Code. In the “Percentage” column, you must indicate how many percent of the capital is included in the participant’s share. When all the necessary data has been entered, press the “Define” button and the total amount Management Company of the organization. It is also possible to define material size shares of each founder. To do this you need to know:

• total size of the capital;
• participant's percentage share.

Nominal value of the charter capital

The amount of authorized capital expressed in monetary equivalent, in theory economic science called nominal (derived from the term "face value", which is used in relation to banknotes). Article 14 of the Federal Law “On LLC” states that the size of the authorized capital of an organization consists of the nominal value of the shares of its participants. Let us assume that the management company legal entity is 20 million rubles. The company has 3 founders. The share of the first is 10%, the second is 30%, and the third is 60%. The nominal value of their parts is:

• first - 2 million rubles;
• second - 6 million rubles;
• third - 12 million rubles.

Now we will analyze how the nominal share differs from the real share. Every successfully operating enterprise has (earned funds, etc.). The actual share of each participant is a part net assets companies. In our example, the company has 150 million rubles of net assets. The division of assets between the founders will be as follows:

• the first one owns 15 million;
• the second - 45 million;
• the third - 90 million.

What does it mean to when the size of the deposit and the nominal value of the share are not equal, the video below will tell you:

The role of intangible and non-current assets

Intangible assets are those long-term investments that do not have material form, but they work for the company for a long period of time. Such assets include:

• objects of intellectual property;
• computer programs;
• rationalization ideas;
• business reputation.

Such assets do not play a significant role in the company's capital.

Non-current assets may become important part authorized capital, because it is part of the company's property, which can serve for a significant period of time without changing the external distinctive features. Such assets include:

• building;
• complex technology;
• cars;
• tools and household equipment;

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