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|home Accounting, audit Books Accounting region - Sopko V.V.|
Accounting region - Sopko V.V.
Non - payment of capital - the total sum of goiters is the forerunner for absences before the statutory capital.
At the moment of registration of statutory capital, the amount of image was recorded as follows:
Debit of a rakhunka "Non-payments kapital"
Credit rahunka “Statutny capital”.
We’ve made an extraordinarily important decision to the statutory capital by entering a record for a credit of the “Non-paying capital” bank and the debit of the third-party deposits, at the deposits and the other form of ownership (in public partnerships).
Vilyucheniy kapital - tse factual sobvartіst aktsіy vlasnoї emіsії (a част част ок ок,,, к,, к,,,,, ик ик уп ц ц ер товари у у у у у у у у у у у).
The process of Vilnius Akcija Vlasnoemіsіі vіdraobrazhaetsya accountant with the record:
Debit rahunka "Viluchenі aktsії"
Credit rashunka "Casa" (abo "Rahunok at the bank").
Vilucheni aktsії may be but sold anulovanі.
When selling to break record:
Debit rahunka "Sobіvartіst sold shares"
Credit rahunka "Vilucheni Aktsії".
In case of an unlucky interest, you need to re-restore the statutory capital before and after, write down:
Debit of a rastunka "Statutny capital"
Credit rahunka "Vilucheniy Kapital"
In the amount of nominal wartosti action.
As of the time of the sale of the minimum nominal and the balance sheet interest, if you are canceled, then such an initial payment will be displayed for debit of the “Non-renewable income” card, but for the credit of the deposit “I’ve refunded.