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Posting authorized capital in money in 1s 8.3. So that's why you are needed, authorized capital

When the founders register an LLC, they need to contribute authorized capital. This can be either cash or property. It is the authorized capital that determines the minimum amount of the organization’s property that guarantees the interests of creditors.

In this article we will look at step-by-step instructions and transactions for forming authorized capital in 1C 8.3 and making contributions through a cash register/current account.

Through manually entered transactions (before 3.0.46)

In the 1C 8.3 Accounting program, prior to release version 3.0.46, there was no special document to reflect the contribution of the authorized capital. Therefore, wiring must be done manually.

Go to the "Operations" menu and select "Manually entered operations".

In the list form that opens, click on the “Create” button and select “Operation”.

Postings

Let's take a closer look at what transactions need to be created in 1C.

For contributions to the authorized capital, the founders use account 75.01. Reflection of the debt of the founders on the authorized capital is shown by posting Dt 75 Kt80. The decrease in this debt is reflected by an entry to the credit of account 75.

You can pay it off in different ways: by depositing funds, materials, fixed assets, intellectual property, etc.

First, let's look at the most common method in practice - depositing funds. At the same time, we will show how this operation will look in 1C in this case.

First, we will reflect the required amount to contribute to the authorized capital of one of the founders. The debit account will be 75.01, the credit account will be 80.09 with an amount of 20,000 rubles.

  • When depositing cash through a cash register, the debit account will be 50.
  • When depositing funds through the organization's current account, the movement will already be in 51 accounts.

Let's assume that our founder brought the entire amount to the cashier at once, as in our example:

With this operation, we created a debt on the authorized capital of LLC “Kopy”, as the founder, and immediately repaid it.

Now let’s briefly look at what the transactions will be with other methods of contributing funds to the authorized capital:

  • Contribution of fixed assets. For example, the founder decided to repay the debt on the authorized capital in the form of equipment that can be immediately put into operation. In this case, two wires will be generated:
    • Dt 08 – Kt 75.01 (repayment of debt on the authorized capital);
    • Dt 01 – Kt 08 (commissioning of equipment).
  • Contribution of goods or materials. For goods, the posting will be as follows: Dt 41 – Kt 75.01. For materials it’s the same, but instead of 41 counts there will be 10.
  • Contribution in the form of granting rights to an object of intellectual property: Dt 97 – Kt 75.01. If the contract for these rights is not indefinite, then from account 97 to account 26 each month an amount will be written off equal to the estimated value of this intellectual value, divided by the number of months.

Please note that if the debt on the authorized capital is repaid not in money, an assessment of this property must be carried out. The founders have the right to produce it themselves if the cost does not exceed 20,000 rubles. Otherwise, an external appraiser must be involved.

Through the document “Formation of authorized capital” (after release 3.0.46)

Starting with release version 3.0.46 of the 1C: Accounting program, the developers have added a new document to reflect the authorized capital. In the “Operations” menu, select “Formation of authorized capital”. In the list form that opens, click on the “Create” button.

In the header of the new document, indicate the date and organization (if the program keeps records of several at once). In the tabular section, list all the founders and the amounts contributed by them.

To create a convenient printable form, click on the “List of Founders” button at the top of the document.

Now let's run the document and see what transactions it generated.

We have only one entry created, creating the debt of the founder on the authorized capital to the organization. In this example, repayment of this debt will be generated through the cash document “Cash receipt” (if you plan to make a contribution to the management company through a current account, use the document “Receipt to a current account”).

In the “Type of transaction” field, indicate “Other income”. It is also necessary to select a counterparty - the founder and set the credit account to 75.01. The DDS item will be “Receipt of cash deposits from the founders.” This document will repay the entire debt of 15,000 rubles.

As a result of this, only one transaction will be generated, Dt 50.01 Kt 75.01, that is, the receipt of funds through the cash register. You can pay off your debt in other ways, which were described above.

Let's open the account card 75.01 and make sure that the actions taken are correct. The balance at the end of the period is zero.

Authorized capital is the start-up fund of an enterprise. It can be used for various production and economic needs at the initial stage of an organization’s work. If there is a lack of working capital, the company's accounts payable can be repaid at its expense. Read this article on how to generate entries for authorized capital in 1C 8.3.

The authorized capital can be formed from cash, material assets and intellectual property. For various organizational and legal forms, minimum amounts of authorized capital are established. For example, for limited liability companies the minimum amount is 10,000 rubles. Next, read how to reflect the formation of authorized capital and postings in 1C 8.3 in four steps.

Step 1. Create in 1C 8.3 the operation “Formation of authorized capital”

Go to the “Operations” section (1) and click on the “Formation of authorized capital” link (2). A window will open for creating transactions for the authorized capital in 1C 8.3.

In the window that opens, click the “Create” button (3). The “Formation of authorized capital” window will open.

In the new window, indicate the date of formation of the authorized capital (4) and your organization (5). Next, click the “Add” button (6) and click on the “Individual” link (7), if the founder is an individual. Read more about this in.

If the founder is a legal entity, then click on the link “Legal entity” (8). Read about this in.

Step 2. Fill in the information on the founders - individuals in 1C 8.3

If you create entries for authorized capital in 1C 8.3 for individuals, then you need to select the founders from the “Individuals” directory. To do this, click on the “Show all” button (9). The “Individuals” directory will open.

From the directory that opens, select the founder (10) and click the “Select” button (11). The founder will appear in the operation window.

Next, indicate the amount of authorized capital (12), which is formed by the specified founder. To complete the operation, click the “Record” (13) and “Pass” (14) buttons. Click the “DtKt” button (15) to view the transactions for the authorized capital in 1C 8.3. The posting window will open.

In the posting window, we see that according to the debit of account 75.01 (16) and the credit of account 80.09 (17), the authorized capital (19) was formed for the founder - an individual (18).

Step 3. Fill in the information about the founders - legal entities in 1C 8.3

If you create entries for the authorized capital in 1C 8.3 for a legal entity, then you need to select the founders from the “Counterparties” directory. To do this, click on the “Show all” button (20). The “Counterparties” directory will open.


From the directory that opens, select the founder (21) and click the “Select” button (22). The founder will appear in the operation window.

Next, indicate the amount of authorized capital (23), which is formed by the specified founder. To complete the operation, click the “Record” (24) and “Pass” (25) buttons. Click the “DtKt” button (26) to view the transactions for the authorized capital in 1C 8.3. The posting window will open.

In the posting window, we see that according to the debit of account 75.01 (27) and the credit of account 80.09 (28) for the founder - legal entity (29), the authorized capital (30) was formed.

Step 4. Reflect in 1C 8.3 the contribution to the authorized capital through the cash desk

After you have formed the authorized capital in your accounting, the founder’s debt to the organization appears. If your organization is a limited liability company, then the founders are required to pay their share within four months after registration of the company. The contribution of the authorized capital through the cash desk is reflected by the cash receipt order. Go to the “Bank and Cash Office” section (31) and click on the “Cash Documents” link (32). A window for generating cash documents will open.

In the window that opens, click the “+ Receipt” button (33). A window will open for filling out the receipt.

In the “Cash Receipt” window, fill in the fields:

  • "from" (34). Specify the date of the operation;
  • "Organization" (35). Please indicate your organization;
  • “Type of operation” (36). Select “Other receipt”;
  • “Payment amount” (37). Specify the contribution amount;
  • "Credit account" (38). Enter "75.01";
  • "Founders" (39). Choose a founder;
  • “Income item” (40). Select the article “Contribution of authorized capital”.

To complete the operation, click the “Record” (41) and “Pass” (42) buttons. Click “DtKt” (43) to check the transaction transactions. The posting window will open.

In the posting window, we see that the contribution to the cash desk of the authorized capital (44) from the founder (45) is reflected in the debit of account 50.01 (46) and the credit of account 75.01 (47).

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 creation of a new database 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! Therefore, 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 balance will simply go into the minus.

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

Therefore, we need to reflect in the program the actual availability of funds for 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!

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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 forming 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?? / Kt 75.01 /<сумма вклада в УК от этого участника или часть этой суммы>

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. Analytics postings similar (see picture from 1C).

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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 form balance sheet on 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

The video shows the process of forming the authorized capital in the Enterprise Accounting configuration version 8.3. You can see the necessary operations and postings for them.

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