What is Founders' debt for contributions to the charter capital?
Also known as: Account 4610
The amount of contributions that founders have pledged to the charter capital but have not yet paid in. NAS No. 21 requires this debt to be kept on account 4610 "Founders' debt for contributions to the charter capital". The logic is simple: after the company is registered, account 4610 is debited and the charter capital accounts (8300) are credited for the amount of the declared charter capital. When a founder pays in a contribution in cash, account 4610 is credited and a cash account is debited. If the contribution is made in property, account 4610 is linked with the account recording the contributed asset: fixed assets, construction in progress or equipment to be installed, intangible assets, long-term or short-term investments, inventories. If the contribution is withheld from the founder's wages, account 4610 is linked with account 6710 "Payroll settlements with employees". Analytical records are kept separately for each founder, so it is always clear who owes how much.
Source: 21-son BHMS, 196–198-bandlar; 21-son BHMS, 343-band