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authorized capital - cost reflection of a cumulative contribution of founders (the owner in property of the enterprise at its creation. The size of authorized capital is defined by constituent documents and can be changed only according to the decision of founders of the enterprise and entering of corresponding changes into constituent documents;

In the analysis of retained earnings of the enterprise it is necessary to estimate change of its share in the total amount of own sources. The tendency to decrease in this indicator testifies, as a rule, to falling of business activity and, therefore, has to become a subject of special attention of the director and his chief accountant.

So, in the analysis of authorized capital first of all estimate completeness of its formation, finding out, in case of need, who did not execute from founders (partially fulfilled) the obligations for a contribution to authorized capital.

The assets which are not brought in authorized capital at the time of drawing up the balance sheet in the synthetic account are reflected in account 75 "Calculations with founders" as debtor balance. Therefore, information on the size of debt of participants on their deposits to authorized capital will be reflected in a balance asset under the article "Calculations with Founders".