The authorized capital of 1s is registered. Differences between entering authorized capital for a new company

Configuration: 1c accounting

Configuration version: 3.0.54.20

Publication date: 18.12.2017

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 to do this:
1) 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.

Swipe and close
To check whether there are any arrears in 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 examined the reflection of the contribution to the authorized capital in 1C: Accounting through the document “Formation of the authorized capital”
Next, consider option 2: through “Operations entered manually.”
section Operations - Operations entered manually

D. Pak, Auditor of the Republic of Kazakhstan,

Auditing company "TrustFinAudit" Almaty

BY WHAT ENTRY IS THE AUTHORIZED CAPITAL FORMED AND HOW IS THIS REFLECTED IN THE 1C PROGRAM?

1) The founder contributes the authorized capital in the amount of 218,610 tenge. Posting in 1C8 and this is manual posting (if yes, where should it be formed) 2) The founder lends money to the LLP. How and where to spend this money in 1C8?

The formation of the authorized capital of a partnership formed by a single participant is carried out on the basis of the charter.

In accordance with the Standard Chart of Accounting Accounts, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated May 23, 2007 No. 185, the following accounting accounts are used when forming the authorized capital:

5030 “Deposits and Shares” - where the cost of investments in the authorized capital of the partnership is taken into account.

5110 “Unpaid capital” - which reflects transactions for payment of issued shares, making contributions (property contributions) to the authorized capital of organizations, as well as the debt of individuals and organizations to pay for issued shares and the debt of founders to make contributions (property contributions) to the authorized capital of organizations .

In accounting, the procedure for forming the authorized capital is reflected in the following entries:

1. Reflection of the size of the authorized capital in accordance with the constituent documents:

Debit account 5110 Credit account 5030

2. Making contributions (property) contributions by the participant (in this situation, cash accounts are used, since the participant makes a contribution to the authorized capital in money):

Debit account 1010, 1030 Credit account. 5110

In the 1C program, transactions for the formation of authorized capital are reflected as a manual operation or an accounting certificate.

In this case, the founder provides financial assistance, which is formalized in an agreement, the form of which must correspond to the loan agreement in accordance with Chapter 26 of the Civil Code of the Republic of Kazakhstan.

In accounting, the financial assistance received is reflected in other financial liabilities - 3050 “Other short-term financial liabilities” or 4030 “Other long-term financial liabilities”, which depends on the period of provision of financial assistance.

Thus, the receipt of financial assistance is reflected by posting to the debit of accounts 1010, 1030 and the credit of accounts 3050, 4030, depending on the period of its provision in accordance with the terms of the concluded agreement on the provision of financial assistance. The repayment of borrowed funds is reflected by reverse posting.

Financial assistance transactions are reflected through manual transactions.

This material is subject to copyright.

Reproduction and other use is prohibited by the copyright holder.

I will briefly and clearly consider the main points of forming the authorized capital (AC) for a newly created LLC or other legal entity. I was asked the question about “entering balances for a new company” so often that it’s time to include this point in a separate article.

Differences between entering authorized capital for a new company

When creating a new 1C database, there are only two options: either the company is new, or the work has already been carried out and the creation of a new database is due to purely technical reasons (for example, switching to accounting in another program).

In the first case, the company has just been created and activities have not yet been carried out. This, at a minimum, means that no “opening balances” need to be entered. However, many novice users still try to enter something through the Assistant for entering initial balances... The result is predictable.

I remind you:

For a new company, you do not need to enter any opening balances, since there have been no business transactions yet!

There is no need to enter balances for the new company. How to start working?

Indeed, if we do not enter balances, then the bookkeeping accounts will be empty! Thus, we cannot perform any transactions. For example, we have money in the form of cash and we want to purchase goods from a supplier. But in 1C, account 50 is empty, which means we will not be able to reflect the fact of payment in the program - the cash register balance will simply go into the minus.

You can familiarize yourself with the features of errors when performing cash transactions in individual courses on the configuration "Enterprise Accounting 8.3"

Therefore, we need to reflect in the program the actual availability of funds in account 50 (cash) before conducting cash transactions. The same goes for other accounting accounts! Thus, if a new company actually has something (inventory, cash, etc.), then before starting work they need to be entered into the 1C database.

- So this is the entry of initial balances, you say! But no! If in doubt, just read.

So that's why you are needed, authorized capital!

Immediately after registering a new legal entity, this company has NOTHING in its property! That is, nothing at all. Zero.

However, the law establishes for LLCs and other legal entities. persons minimum size of property. If this amount is not available, the company will not be able to start operating at all.

The minimum property of a legal entity is its authorized capital (AC)

The size of the charter capital may be greater than what is established by law - this is determined by the founders of the company. For legal entities of different organizational and legal forms, different amounts of the minimum authorized capital are established.

The minimum authorized capital for a Limited Liability Company (LLC) is 10,000 rubles. This amount must be contributed in the form of cash or other assets at the discretion of the company founders. It is through the authorized capital that the new company acquires some property and, therefore, the opportunity to conduct business activities.

The minimum size of the charter capital for closed joint-stock companies and open joint-stock companies is much higher than for LLCs, therefore all new companies are limited liability companies. After all, at the initial stage of doing business, as a rule, there is nowhere to get a lot of money from!

There was an important part of the article, but without JavaScript it is not visible!

How is authorized capital formed in 1C

Just like in any other accounting program! Version 1C: Accounting plays absolutely no role here.

The initial formation of the authorized capital consists of two operations, which usually do not coincide in time, and is reflected in two entries in the “Manual operation” document. Generally speaking, total transactions will be 2*N, where N is the number of investors in the authorized capital of the company (the number of founders of the company). Let's consider the stages of formation of the authorized capital of a new company.

Step 1: reflection of the formation of the authorized capital

When creating a new company, the meeting of the company's founders determines the size of the authorized capital. Each investor (participant) must contribute his share to the management company. This is reflected in 1C with the following posting FOR EACH depositor:

Dt 75.01 / Kt 80 /<сумма вклада в УК от этого участника>

Account 75 reflects settlements with the founders. Instead of account 80, you will need to indicate a more specific account (with a subaccount) depending on the type of legal entity created. For example, for an LLC it will be 80.09 (other capital). This posting will need to be made for each investor. The analytics (subconto) here will be the “Counterparties” directory element. Look at the screenshot from 1C below and everything will become clear.

The result of these transactions is the occurrence of debt of the founders to the company. This debt must be repaid by actually depositing funds or other property into the ownership of the company. Therefore what follows...

Step 2: reflection of the actual contributions of the founders to the authorized capital

These entries are usually made later. You can familiarize yourself with the repayment terms of the founders’ debts for contributions to the authorized capital in the relevant regulatory documents or in my classes on 1C: Accounting 8. The postings here will be as follows:

Dt??<сумма вклада в УК от этого участника или часть этой суммы>

/ Kt 75.01 /

Instead of question marks, there will be balance sheet active accounts for accounting for cash and material assets, that is, the debit account here will depend on the form in which it is entered by this particular participant. Posting analytics is similar (see picture from 1C).

website_

Don't forget to indicate the cash flow item correctly!

Instead of cash contributions, there may be contributions to the company's management company in the form of inventory assets: fixed assets, production materials, goods and other property.

I discuss the features of property contributions to the authorized capital in detail in my classes.

The result of all transactions for the formation of the authorized capital is the corresponding entries (movements) in the 1C accounting register. It is also recommended to create a balance sheet for accounts 75 and 80 and check the correctness of data entry (the basics of working with reports can be found on the website).

If anything is unclear, watch the video below. If you want to get more details on entering the authorized capital for a new company or an existing enterprise, as well as entering balances for individual entrepreneurs, welcome to my 1C courses.

Video tutorial on entering authorized capital in 1C Accounting