Encyclopedia of accounting - Grachev RE Section II Part 1

Contents of operation

Turnover of accounts

sum

The main business operations

calculation of tax operations

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 of the contributions to the share capital by making them assets for use as fixed assets (object valued at fair value, which corresponds to a state in which at this time is the asset. The rating is confirmed by the act)

152

46

30000

3.

The costs incurred by an enterprise in connection with bringing the asset received to the state in which the asset is available for use, are credited in the capital expenditure

152

Various accounts *

5000

4.

The amount of capital investment is adjusted by the amount incurred in connection with gratuitous acquisition costs. Thus the value of the object is brought to the right level

977

152

5000

5.

Ready for use shall be entered in the object property and equipment at fair value

10

152

30000

* Various bills - it accounts for credit which, depending on the origin of costs charged when incurred. It can be calculations with external entities (accounts 377.631 and so on. P.), Payroll, social insurance, depreciation (depreciation) of fixed assets in service in the work on preparation of a new object to the operation, and other accounts, which represent elements costs (when not applied class accounts 8).