ACCOUNTING FOR CHANGES IN AUTHORIZED CAPITAL IN SMALL BUSINESSES
Keywords:
small business, authorized capital, own founds, entrepreneurAbstract
the article presents statistics on small business entities operating in our country. The regulatory framework for the reduction of shares associated with the increase in the authorized capital by small business entities, as well as the authorized capital, is given. Feedback on the acceptance of shares contributed by third parties into the authorized capital was expressed. The provisions of accounting for accounting for changes in the authorized capital are presented. In order to reveal the composition of funds aimed at increasing the authorized capital, to be understandable and simple for investors, additional accounts were opened and the need was justified. Passive synthetic taking into account the share capital 8310-"ordinary shares", 8320-"preferred shares", 8330-"shares and shares", as well as any changes to account related accounts know.
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