Plan of accounting in the accounting area

4. Klas Vlasnyi kapіtal that zabezpechennya zobov'yazan

Rahunki tsogo class priznachenі for uzagalnennya information The camp i ruh koshtіv rіznovidnostey Vlasnyi kapіtalu - statutory, payovogo, dodatkovogo, backup, viluchenogo, unpaid, and takozh nerozpodіlenih pributkіv (nepokritih zbitkіv) tsіlovih nadhodzhen, zabezpechen maybutnіh vitrat i platezhіv, insurance rezervіv.

Рахунок 40 "Statutny kapital"

Rakhunok 40 "statutory kapіtal" priznacheno for oblіku that uzagalnennya information The mill is the ruh statutory kapіtalu pіdpriєmstva.

For credit rahunku 40 "statutory kapіtal" vіdobrazhaєtsya zbіlshennya statutory kapіtalu for debit - Yogo zmenshennya (viluchennya). Balance at tsomu rahunku guilty vіdpovіdati rozmіru statutory kapіtalu, yaky zafіksovano in ustanovchih pіdpriєmstva documents.

Analіtichny Obl_k statutory kapіtalu leads the types of cutaneous kapіtalu zasnovnikom, participant, aktsіonerom toscho.

Рахунок 40 "Статутний капітал" кореспондує

	For a debit with a loan:		For a loan with a debit card:
41	"Payoviy kapital"	41	"Payoviy kapital"
45	"Visulenii kapital"	42	"Додатковий капітал"
46	"Neoplachenii kapital"	43	"Reserve capital"
67	"Розрахунки з учасниками"	44	"Nerozpodoleni pributki (neokriti zbitki)"
		46	"Neoplachenii kapital"
		67	"Розрахунки з учасниками"

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