Accounting capital to help businesses manage/track funds correctly. This is very important because it directly affects the financial situation, the ability to borrow capital of the business. The accounting right also helps ensure compliance with legal regulations, accounting standards current. So, how to accounting regulatory capital how? Let's Accnet find out right under article later!
1. How accounting case contributed charter capital (not enough)
1.1. Accounting capital contribution in cash to the new company established
When setting up the business, the members often contribute the initial capital in cash. This process includes collecting the money from the members, recorded in bookkeeping.
ABC company established with a charter capital of VND 1 billion, the member's capital contribution in cash.
- Debt TK 1111 - Money: 1 billion VND
- Have TK 4111 - Capital contributed by owners: 1 billion VND
1.2. How accounting contributes charter capital in fixed assets
Members can contribute capital in fixed assets such as machinery, equipment, means of transport.
Member of A capital contribution by a car worth 500 million VND.
- Debt TK 211 - fixed Assets: 500 million VND
- Have TK 4111 - Capital contributed by owners: 500 million VND
1.3. Accounting capital contribution by the rights to use the land for new business establishment
Land use rights can also be used to contribute capital. This is the common form in the real estate business.
Member B capital contribution by the right use of land worth 2 billion VND.
- Debt TK 213 - the Right to land use: 2 billion VND
- Have TK 4111 - Capital contributed by owners: 2 billion VND
1.4. How accounting chartered capital contributions by raw material
Members can capital contribution by the raw materials used for production of the company's business.
Member capital contribution by raw materials worth $ 300 million VND.
- Debt TK 152 - Raw materials: 300 million VND
- Have TK 4111 - Capital contributed by owners: 300 million VND
2. How accounting when the charter capital increase (change the charter capital increase)
2.1. Accounting of the charter capital increase in cash for the corporation/LIMITED
The business decided to change the charter capital increased to expand the business activities. When members contributed more capital by cash, need recorded in bookkeeping.
The company increased its charter capital from 1 billion to 2 billion VND in cash.
- Debt TK 1111 - Money: 1 billion VND
- Have TK 4111 - Capital contributed by owners: 1 billion VND
2.2. How accounting to increase charter capital by assets for corporation/LIMITED
Increase the charter capital by the property are the contributing members add assets into the company.
Company get more assets worth 1 billion VND from new members.
- Debt TK 211 - fixed Assets: 1 billion VND
- Have TK 4111 - Capital contributed by owners: 1 billion VND
3. How accounting reduce the charter capital (change the charter capital reduction)
3.1. Accounting reduce the charter capital cash
Business change charter capital dropped if not needed to use the entire amount of capital contributed. This requires to refund the capital reduction for the member's capital contribution.
The company reduce its charter capital from 2 billion VND down to 1.5 billion VND.
- Debt TK 4111 - Capital contributed by owners: 500 million VND
- Have TK 1111 - Cash: 500 million VND
3.2. How accounting reduce the charter capital assets
In some cases, a business can be accounted reduce its charter capital by way of reimbursement of property to the contributing member.
Company return the property value of 500 million VND for members.
- Debt TK 4111 - Capital contributed by owners: 500 million VND
- Have TK 211 - fixed Assets: 500 million VND
4. The note when accounting regulatory capital
Here are important tips for business when accounting capital:
- Need to make sure the accuracy to avoid errors in financial statements
- The transactions related to the charter capital must be recorded in full, exactly.
- Transparency accounting regulatory capital to help businesses maintain credibility
- The accounting must be checked regularly to avoid disputes or legal issues later.
- To comply with the legal regulations
5. Reference
- Business law: The provisions of the charter capital, the liability of the member's capital contribution.
- Accounting standards: The rules of record, report regulatory capital in financial statements.
- Books financial accounting: detailed guidance on the accounting entries accounting and regulatory capital.
- Financial reporting: practical example of accounting capital contribution in the business.
The accounting regulatory capital is a complex process that requires high accuracy to ensure compliance with legal provisions, properly reflect the financial situation of the business. Many businesses have difficulty in managing the funds of the transaction charter capital as diverse as capital contribution-cash, property, or land use rights. Errors in accounting can seriously affect the ability to borrow capital, financial reporting, making it difficult for the business decisions.
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Understanding how accounting regulatory capital will help businesses better manage their funds. Depending on the form of capital contribution (cash, fixed assets land use rights, materials,...) but the pen payment will be made different. Please always ensure compliance with the provisions of current legislation, when done according to the instructions on!
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