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Accounting region - Sopko V.V.

B.2.3.4. Obl_k formuvannya statutory (share) capital in partnerships with obmezhenoyu v_dpovіdalnіstyu

Tovaristvo of obmezhenoyu vіdpovіdalnіstyu Got svoї osoblivostі schodo dіyalnostі yak, so i schodo vіdpovіdalnostі for their dіyalnіst.

The members (participants) of such a partnership shall be conferred an obedience to the partnership.

This is the best practice for formulating the statutory (share) capital of the partnership, which has been introduced before the date of this partnership.

For the amount of the statutory capital registered in the sovereign registry, there will be more records on the statute and the established documents:

Credit

rahunka “Statutny capital” (in the anal region of the skin of the sosnovnikov vіdkrivaetsya rachunok on the bag of elegant outside)

Debit

rakhunka "Non-payment of capital" (in the anal area of ​​the skin of the daughters-in-law, there are rakhunok on the sum of the regular borg).

If you send a credit card called “Non-payment of capital” to a loan with a pooled loan, you can record the need for penniless money and that extra money for important assets (non-material assets). And to herself:

nadhodzhennya groshovih extracurricular and extracurricular at the foreman of the main contribution, non-material assets and so on;

dodatkovі extra-curricular participants in the be-yak form (groshovy, maynovy skinny);

zbіlshennya statutory (share) capital for the decision of the esteemed іz vlasny dzherel;

introduction of creditor bargaining of goiters and tyazans before the daughters.

For the debit of the statutory capital in partnerships with a deductible vіdpovіdalnіst can be recorded (vіdbitі) such elementi oblіku:

turning the parts (abo all-sumi) outside of the participant’s vibratty;

write-off of zbitkіv for rіshennyam zasnovnikіv for rakhunok offspring;

prinenenie dіyalnostі pіdpriimstva.

We take a butt.

Nekhay 2 Life 200_ p. zgіdno z with installation documents registered the company "Argo" with a statutory fund of 21,000 UAH.

Heroes of fіrmi takі:

Khvilya I.P. 7000 UAH

Sirko P.I. 7000 UAH

Shpirko Є.O. 7000 UAH

State operations, such as bulo viconano, registration of companies in 200_ rubles, shown in the table. B.2.2.

Table B.2.2

State operation for zhovten - leaf fall - chestnuts 200_ p.

date

State Operation Number

The name of the document is that zmist of the state operation

Suma, UAH

Accountancy

Debit

Credit

Zhovten

15.10

1

Accounting dovka. Statutory capital

21000

NK

SC

15.10

2

Kasoviy pributkovy warrant number 1. Establish off-duty Khvili I.P.

4000

TO

NK

15.10

3

Kasoviy pributkovy warrant number 2. Set the off-duty Shpirka Є.O.

1000

TO

NK

15.10

4

4a

4b

The act of priymannya-zdavannya to the Statutory Fund of Institutional Activities.

Accepted від Шпирка Є.О. to statutory capital:

MSP

buds

1000

5000

MSP

Oz

NK

NK

15.10

5

The act of acceptance-health to the statutory capital of the established ones. Accepted Sirka P.I. ZAZ car

5000

Oz

NK

Note: SK - statutory capital

K - kasa

OZ - the main ones

MShP - little items and shvidkozosnosuvani items

NK - non-payment capital

The balance sheet interpretation is presented in fig. B.2.2.


Assets

Passive

Rahunok "Casa"

Rahunok "Statutory capital"

Dt

Ct

Dt

Ct

  1. 4000
  2. 1000

1.21000

Rahunok “Little objects”

Rahunok "Non-payment capital"

Dt

Ct

Dt

Ct

4a. 1000

1.200

  1. 4000
  2. 1000
  3. 6000
  4. 5000

Rahunok "Budinok"

Dt

Ct

4b. 5000

Rahunok "Automobile ZAZ"

Dt

Ct

5. 5000

Fig. B.2.2. Balance Interpretation (logic-structural scheme) encourage accounting department