Economic theory

After registration of the enterprise, its charter capital consists of shares and stakes specified in the constituent documents.
The peculiarities of the formation of the authorized capital also have a direct impact on their accounting. Therefore, the columns of the "Report on Private Equity" related to the authorized capital are made taking into account these features.
Balance of authorized capital at the beginning of the year in the report on private capital (line 010). This indicator is determined on the basis of the credit balance of the accounting account 8300 "Accounts of the authorized capital (fund)" as of January 1 of the current year. The next indicator is in other sources of private capital formation (line 100). indicates the amount of funds invested from other sources as a result of changes in the value of the charter capital of the enterprise. As noted above, the authorized capital balance at the end of the year (line 110) is determined by adding other sources of private capital formation (line 100) to the balance amount at the beginning of the year (line 010).
An increase in private capital (+), or a decrease (-) (line 120) indicates a change in the effect of charter capital. In this case, it is possible to obtain information on how much private capital has increased or decreased due to an increase or decrease in the amount of authorized capital.
Before filling in the charter capital columns of the report on private capital, it is necessary to check whether their changes are reflected in the accounting records. To do this, the check is made on the basis of the interconnection of the accounts. In this case, first of all, it is necessary to check the connection between the changed amount of the authorized capital, account 8300 "Accounts of the authorized capital (fund)" and account 4610 "Debts of the founders on contributions to the authorized capital (fund)". . It is then verified that the founders will pay their debts on contributions to the charter capital. Once the accuracy of the data has been verified, they are used to fill in the indicators in the columns of the private equity report relating to the authorized capital.