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Accounting region - Sopko V.V.

B.2.3.5. Region of statutory capital of a newly formed joint-stock partnership

When registering the state registration of the statutory capital with the total contributions of participants, transferred with statutory documents (with the sum of paid subscriptions for the shares), you can picture the loan with the “Statutory capital” loan and debit. Actually, the required contribution to the depositor is carried out for the loan of the “Non-payment of capital” banknote from correspondents with the banknote of cash and material values.

The statutory capital of the registered AT will fall into the form of bargaining for shareholders for insurance on such subraunners of rachunka 1 - “ Capitalization of funds ” - in the amount recorded in the statute of AT; 2 - " Subscription capital " - on the share of shares, a subscription was made for yakim; 3 - “ Payments of capital ” - at rozmiri koshtіv, made by the step-fathers at the time of the subscription and the receipt; 4 - “ Vilucheniy kapital ” - the share of actions, those who are willing to take part (as a partnership in shares).

At the time of registration of the ATA, the share of the subscription is paid 1. If the subscription to the share is ended, the first part is to try to record the next change for the first time and the second time is paid. register of shares) nominee share of shares transferred from subrack 2 to subrack 3.

Statutory capital, deductions for the hour of registration of the AT, the number of rallies as a whole stretching out one rock. At times, if the hundred-year-old capital of rallies is not fixed, the next time the amount of change (re-rebuild) is in the amount of unreported share. Shchodo offensive start-ups in order to ensure that the statutory capital is in order, the legislation of such countries cannot take revenge. Unacceptable actions, such as interchange on the balance sheet of AT, the order of the Rada of directors of the partnership. Such actions may be used in the future as a reserve for future services. Dividends on non-paid shares are not insured.

I will get the lane , donated in natural form, with the right to pay the contributions to the statutory capital for payment of the share, fall for the price, deigned for the membership of the participant. Mine, donated to business in corridor, attributed to valuation, yak is deducted on the basis of rent, paid for corridor, mined for all the meanings in the installation documents of which there are no further determinations. At the time of the description of the currency currency valuations of that lane valued in the foreign currency, at the depositors of the banknote up to the statutory capital, the sums are redeemed on the “Reserve capital” scheme. There is no direct way to consume food.

The majority of rights are corroded by land, spores, instances, intellectual power and so on, introduced by the heirs to the contribution to the statutory capital of AT, to be insured against the “Intangible activity”. At times there’s an identification of the wartost’s lane, it’s necessary to enter, to get better, hide on those that are ready to go until Victorian.

From the closed line, by extending a certain AT right, it is possible to get lined with money, I’ve made a replacement payment, I won’t be able to pay additional contributions to the statutory capital and the statutory capital is not changed.

At times you don’t pay by subscription in the lines of the agreed rate list, AT can cancel the number of shares and turn the amount of the amount up to the amount entered. By the size of the canceled subscription, a record is made in the analogous region behind the “Non-paid capital” rachunk.

Certain concrete butt.

Bulo was paid in advance to the raskunok out of bank until the day of registration of the Statutory capital by persons, who signed up for shares, 8000 UAH.

Basic accounting conducted at the table. B.2.3.

Table B.2.3

Basic accounting when formulating a statutory fund (capital) AT

room

Zmist operation

Suma

Debit

Credit

1

Sum of statutory capital registered

25000

NK

SC

2

It is entered in rakhunok vneskіv pіslya registration of AT by persons, who have subscribed to the shares:

2.1

groshovi koshti

3000

TO

NK

2.2

ustatkuvannya, non-availability of investment capital contribution (investment)

2000

NK

2.3

MATERIAL RESOURCES - Stock

1000

OM

NK

2.4

reznі comrade

2000

T

NK

2.5

Obligations of foreign emisi (prizes)

1200

CHREC

NK

2.6

bills of exchange

600

IN

NK

2.7

rights of crypto mining (non-material assets)

500

ON THE

NK

2.8

the main gripe for the surplus (ouzhenzhennoy) wart_ on: the size of the cob wartost

4000

Oz

NK

3

Overpayment Sum insured

8000

RZ

NK

Balance Interpretation B.2.3.

Assets

Passive

Rahunok "Casa"

Rahunok “Rosrahunki z dzadnik”

Dt

Ct

Dt

Ct

2.1. 3000

3. 8000

S. 8000

Rahunok "Ustatkuvannya to incomplete capital contribution"

Rahunok "Statutory capital"

Dt

Ct

Dt

Ct

2.2. 2000

1.25000

Rahunok "Material reserve"

Rahunok "Non-payment capital"

Dt

Ct

Dt

Ct

2.3. 1000

1.25000

2.

2.1. 3000

2.2. 2000

2.3. 1000

2.4. 2000

2.5. 1200

2.6. 600

2.7. 500

2.8. 4000

3. 8000

Rahunok "Goods"

Dt

Ct

2.4. 2000

Rahunok “Obligations of foreign emisi (priests)”

Dt

Ct

2.5. 1200

Rakhunok "Bills of Excellence"

short lines

Dt

Ct

2.6. 600

Rahunok “Non-material activity”

Dt

Ct

2.7.

Rahunok "Main hassle"

Dt

Ct

2.8.

Rahunok "Amortization"

Dt

Ct

2.9.

Fig. B.2.3. Balance Interpretation