Accounting practice: how to deal with the subscription of paid-in capital?
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【Abstract】 When it comes to the hottest majors nowadays, everyone will think of finance and accounting majors. Whether it is a college graduate who is just looking for a job or a person who wants to switch to finance, accounting skills are particularly important. Next, Global Online School I will share some practical knowledge of accounting for you, and list several ways to deal with the subscription of the paid-up capital of the enterprise for your reference.
Processing of paid-in capital subscription accounts
At present, in accounting practice, financial personnel have the following opinions on accounting treatment:
1. When receiving the first paid registered capital, borrow: bank deposit, loan: paid-in capital; if not received, borrow: other receivables, loan: paid-in capital; wait until you receive the subscribed part later, and settle Transfer of other receivables and loans: Other receivables until the registered subscription amount is reached.
2. Included in other receivables of shareholders, borrowing: other receivables, loan: paid-in capital for accounting purposes.
3. If the assets are purchased first and business operations occur, they should be borrowed: asset subjects, loans: paid-in capital.
For example, if the shareholder pays for the purchased materials, and the batch of materials has been accumulated in the experience database. Borrow: material, loan: paid-in capital;
If the shareholders use the funds to purchase fixed assets, borrow: fixed assets, loans: paid-in capital;
Honestly, the shareholders paid the debt with funds, borrowing: debt subjects, and loan: paid-in capital.
4. Daily expenses such as fixed assets, office equipment, inventory, and management costs purchased by shareholders can be included in other payable accounts first. When a certain amount is reached, it is carried forward once and carried over to the paid-in capital account.
5. No entry is required when subscribing. The balance sheet reflects the actual investment received, not the registered capital subscribed.
”按钮获取。 The above contents are compiled by the editors of the Global Network School for everyone on the practical methods of accounting for paid-in capital subscriptions and the issues that should be paid attention to. We hope that everyone can take them seriously and avoid errors and doubts in future work. Improve your own competitiveness. If you want to learn more about accounting practice, please click the " Free Download " button below to get it.
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