Economic theory


Funds, securities and assets in the property may be added. The problem of taxation should be avoided when using property as a means of charter capital



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Funds, securities and assets in the property may be added. The problem of taxation should be avoided when using property as a means of charter capital.
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First, an agreement is made that calculates the debt of the founder in the charter capital. It is formed according to the following scheme: Dt 75 "Accounts with the Founders" and Kt 80 "Charter Capital". Debt Accounting Department: Kt 75 “Accounts with Consumers” dt 51 “Accounts Receivable” entries, then Dt 08 “Long-Term Assets”, KT 75 “With Founders Contributions to the charter capital through the cashier The founder has the right to deposit part of his funds through the cashier of the charter capital. The company can manage this money without depositing it into a current account. It should be borne in mind that at the end of all years, starting from the second, the amount of net assets will increase in the charter.
One of the main stages of the organization is the formation of its charter capital. The amount of charter capital may be increased or decreased in the course of doing business. It is also possible to sell a share in the charter capital of a founder or participant. The amount of charter capital for accounting is reflected in 80 accounts. In the article, we will consider each of these operations by placing examples in the Criminal Code.

1.2. The structure of the charter, added and reserve capital of the enterprise and the sources of its formation.
Authorized capital depends on the organizational and legal forms of enterprises and forms of ownership. In state-owned enterprises, the charter capital consists of a set of properties attached to it by the state. In enterprises established on the basis of private ownership, the charter capital consists of shares and contributions of the founders. The charter capital of joint-stock companies consists of the sum of the nominal value of ordinary and preferred shares issued.
The charter capital of an enterprise shall be established at the expense of the founders' shares in accordance with its charter and the founding agreement. It can be replenished at the expense of the profit of the enterprise from economic activity, if necessary, at the expense of the target contributions of the founders. Buildings, structures, devices and other tangible assets as a contribution to the charter capital of the enterprise: rights to use land, water and other natural resources, as well as other property rights (including know-how and other intangible assets for the use of inventions); cash in freely convertible currencies in the currencies of the member states of the joint venture. Enterprises, organizations, associations, Contributions to the charter capital of joint-stock companies and limited liability companies in foreign currency are made in accordance with the requirements of the Law "On the procedure for reflecting transactions in foreign currency in accounting, statistics and other reports" 2. and on the basis of the constituent documents. Tangible and intangible assets added to the charter capital in the form of contributions are valued and accounted for in accordance with the agreement of the founders or the decision of the executive body of the legal entity. The functions of accounting for capital reserves and retained earnings in enterprises of all forms of ownership are: The organization of the authorized capital is carried out on the basis of current legislation and constituent documents. Tangible and intangible assets added to the charter capital in the form of contributions are valued and accounted for in accordance with the agreement of the founders or the decision of the executive body of the legal entity. The functions of accounting for capital reserves and retained earnings in enterprises of all forms of ownership are: The organization of the authorized capital is carried out on the basis of current legislation and constituent documents. Tangible and intangible assets added to the charter capital in the form of contributions are valued and accounted for in accordance with the agreement of the founders or the decision of the executive body of the legal entity. The functions of accounting for capital reserves and retained earnings in enterprises of all forms of ownership are: is assessed and taken into account by agreement of the contractors or by the decision of the executive body of the legal entity. The functions of accounting for capital reserves and retained earnings in enterprises of all forms of ownership are: is assessed and taken into account by agreement of the contractors or by the decision of the executive body of the legal entity. The functions of accounting for capital reserves and retained earnings in enterprises of all forms of ownership are:

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