Encyclopedia of accounting - Grachev RE Section II Part 1

Adding founder - natural person ready for operation of the authorized capital of the company

Table 2.18

Turnover of accounts

№ p / p

Contents of operation

The main business operations

calculation of tax operations

sum

Dt

KT

Dt

KT

1.

It reflects the declared amount of the authorized capital (according to the constituent documents)

46

40

200000

2.

Partially repaid the debt of one of the founders by making them assets to the charter capital (the object measured at fair value, the assessment confirmed the act)

10

46

35000