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

The accountant must document the transactions for the formation of the authorized capital of the organization with the date of registration of the company.

After registration, the initial balance sheet is printed and attached to the constituent documents. The minimum size of the authorized capital is dictated to us by the Civil Code of the Russian Federation. The authorized capital must be contributed by the founder during the first year of operation of the organization. The assessment of non-monetary contributions of the founders is mandatory, but in some cases an assessment agreed upon by the founders is allowed.

The first stage of work: formation of the Authorized Capital in the 1C program:

/Operations/ - /Accounting/ - /Operations entered manually/ - "Create" button - Operation

In the tabular part of the document that opens, using the “Add” button, you need to create a posting for each founder:

Dt 75.01 CT 80 - for the amount stated in the Charter

Saves a document using a button "Swipe and close"

In the return the company has receivables from the founders and in the liability account the authorized capital.

Second stage of work: Contribution of authorized capital by the founders.

1. If the capital is deposited in cash:

1.1 Cashless to a current account - /Bank and cash desk/ - /Bank/ -/Bank statements/ - press the “Receipt” command button

Dt 51 Kt 75.02

1.2 In cash, to the organization’s cash desk: /Bank and cash desk/ - /Cash desk/ -/Cash documents/ - press the command button "Receipt"

We fill out the document as shown in the example; as a result, a posting will be generated:

Dt 50.01 Kt 75.02 for the amount of the received contribution to the Authorized Capital

2. If the capital is contributed with materials, goods, equipment

/Purchases/ - /Receipts (acts, invoices)/ - press the “Receipts” command button and select the inventory category.

We fill out the document as shown in the example; as a result, a posting will be generated:

Dt 41 (10.08) Kt 75.02 for the amount of the estimated value of the received contribution to the authorized capital

We will teach you how to work in the 1C Accounting 8.3 program on courses at the ProfiRost training center!

Hello

The operation of forming the authorized capital in 1C.

And so, today Lenka and I decided to post Debit 75, Credit 80 in 1C: Accounting, in other words, to formalize the operation of creating a company. We searched for this document among the menus for a long time, but we never found it.

Wait,” a friend suddenly said, “is there really a standard form for such a document as opening a company?” In my opinion, this should be done with an accounting certificate.

Is there an accounting document here? - we asked the programmer.

“It’s definitely in version 7.7,” he replied, but I don’t remember anything about the eight... Okay, I’ll look for it now.

The computer scientist looked through the entire menu, then entered “Operations” -> “Documents”:

A window opened:

in which he was looking for something for a long time, finally said:

I can’t find something, now I’ll ask my friend.

After talking with someone on ICQ, Dima said:

In short, you need to enter the “Accounting” interface. Look, in the “Service” menu there is an item “Switch interface”. We go there and switch to accounting:

At first glance, nothing has changed. We told the programmer about this.

The contents of the operation menu have changed, he replied, and look, manually entered operations have appeared:

If we go there,” Dima continued, “we will see the operations log:

It's empty for now. But we can press Insert on the keyboard, or click on the “Add” button with the mouse. We will then have a form for entering transactions. Below there is a sign where we enter the wiring. Also click on Insert or this button:

What's this that popped out? - Lena asked when we entered the debit account number and went to the “Subconto DT” column:

So it’s written, “Counterparties,” I answered, “these are third-party organizations with whom our office works.

Why is there nothing there?

The database is empty, you need to create them first.

Well, you're just like some kind of lamer. You probably need to click on the “Add” button with your mouse.

Yes, that’s right,” the programmer confirmed, “only, as far as I understand from your conversation, will you introduce the founders?”

Yes,” Lena answered.

Among them may be an individual. So, in this case, you need to establish that this is an individual. here, look:

What is the “Part of the holding” checkbox? - I asked.

And this is if the entered organization is a division of another organization. Formally, these are the same person, but they have, for example, different addresses. It happens that the actual address of a division needs to be stamped in documents, but in accounting it should be listed as the parent organization.

It's clear.

And now we still need to fill out tax records,” Lena guessed when she saw the second tab in the sign:

There is a “Fill” button here,” Dima said.

Empty, doesn’t work,” I answered when I clicked on it.

Maybe you don’t need to make a tax accounting entry for this operation? - Lena suggested.

Okay, let’s ask the teacher,” I say, “let’s move on.” We still need to print the accounting certificate itself, otherwise the posting has been done, but where is the primary account?

We found the “Print” button ourselves without difficulty, we didn’t even have to prompt the programmer:

The following document came out of the printer:

And how can we now see that the wiring has actually been done? - Lena asked when she pressed the "OK" button.

Probably in the reports,” I said.

Yeah, here’s the balance sheet,” said the friend, “let’s look at it.”

Well, are you sure that the wiring actually went through? - I asked when the following report appeared on the screen:

Yes, I’m sure,” Lena answered.

Well, let's wrap it up then. I think that's enough for today:

Wait, let's make sure that the amount went to Ivanov.

How interesting is it to do this?

Account balance sheet,” the programmer replied:

Well, that’s all now,” Lena said after looking at the report:

The fundamental procedure for creating any organization is. Founders and shareholders can use both cash and fixed assets (real estate, cars, equipment, etc.) as a contribution. The authorized capital is accounted for in accounting account 75. From this article you will learn how to reflect it in transactions depending on its type.

Authorized capital means funds that were initially invested by the founders or shareholders to ensure authorized activities. The size of the authorized capital corresponds to the property minimum, which guarantees the interests of the creditors of this legal entity.

The form of the authorized capital is regulated by law and directly by the organization’s charter. The size of the authorized capital may include the following components:

• par value of shares issued by the organization;
• government investments;
• private shares;
• buildings, structures, equipment;
• the right to use the results of intellectual property.

In order for an organization to be registered, it is necessary to contribute at least 50% of the authorized capital. But it should be noted that the legislation provides an exception for such an organizational and legal form as a joint-stock company. A joint stock company can obtain state registration without contributing authorized capital. But at the same time, half or more of the amount of the authorized capital must be paid for a period of no more than 3 months after state registration, the rest - no later than a year.

Subaccounts on account 75

Accounting for transactions for payment of authorized capital on account 75

An account is used to record transactions involving the contribution of funds by the founders and shareholders of the organization to the authorized capital.

The contribution paid in cash through the cash register is reflected by posting Dt 50 Kt.

Let's look at the main transactions for payment of authorized capital using examples.

Postings on account 75 for making a cash deposit

Let’s say Meduza LLC and the individual Slavkin P.V. are the founders of Megapolis LLC with an authorized capital of 755,000 rubles. The shares of the founders are distributed as follows: Meduza LLC - 75%, Slavkin P.V. — 25%. Payment of the authorized capital was carried out in 2 stages: 50% was paid before registration, 50% after.

The accountant of Megapolis LLC made the following entries:

Redemption of authorized capital with fixed assets

Let's consider the following situation: founder of Polyglot LLC Voronov A.B. is the owner of 15% of shares for a total amount of 85,000 rubles. Voronov made part of the contribution in cash (42,000 rubles), part - with fixed assets, namely, he donated technical equipment (000 rubles) as a contribution.

Voronov’s contributions were reflected in the accounting of Polyglot LLC as follows:

Contribution in the form of rights to use the results of intellectual activity

Let’s imagine that the founder of Graphics LLC contributed as a share in the authorized capital the right to use a computer program, the value of which, according to the results of the assessment, is 88,000 rubles. The license agreement was concluded for 3 years.

The accountant of Graphics LLC will reflect the transactions with the following entries:

Dt	CT	Description	Sum	Document
012		Accounting for a computer program on an off-balance sheet	88,000 rub.	License agreement
75/1		Accounting for a participant's share in the authorized capital	88,000 rub.
97		Contribution to the authorized capital - obtaining the right to use the program	88,000 rub.	License agreement, act of resolution of shareholders
	97	Monthly write-off of part of the cost of the right to use the program (RUB 88,000 / 36 months)	2444 rub.	License agreement
	012	Write-off of software from the off-balance sheet at the end of the contract	88,000 rub.	License agreement

In conclusion, we emphasize that the property or the right to use the software contributed as authorized capital must be assessed and have a corresponding assessment conclusion.

Contribution to the authorized capital: postings in 1C 8.3

Unfortunately, the 1C 8.3 program does not have a special document for accounting for authorized capital. For these purposes, it is recommended to use the document “Operation entered manually” (located in the “Operations” menu).

An example of an entered document with completed entries for contributions to the authorized capital.

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 on 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).