How to account for the money received from shareholders?
How to account for the money received from shareholders?1 if the company to the public account, received in the name of shareholders to the information, that is the contribution, can be confirmed as paid-in funds, accounting entries are recorded as: borrow: bank deposit loan: paid-in capital 2.If the company receives the payment information from the bank in the name of the shareholder, the first thing to do is to confirm which shareholder goes to the bank to make the loan, because no matter whether the money is used for the company or the shareholder, the repayer must be the lender himself, which has nothing to do with the company.Accounting classification is: borrow: bank deposit loan: other payables 3. If the company to the public account, received the general current funds of shareholders, according to the other payables directly accounting.The above is the way shareholders transfer money to the company.1. There are three ways of enterprise paid-in capital accounting: (1) If it is the capital invested by investors in cash, the amount actually received can be recorded as paid-in capital;(2) if it is the non-cash capital invested by investors, it can be recorded as paid-in capital according to the value confirmed by the investors;(3) If it is the capital invested by investors in foreign currency, it can be converted into RMB as paid-in capital according to the exchange rate of the day of investment amount.2. How to make accounts when receiving additional investment from shareholders?This kind of circumstance cannot plan into “real capital”, because plan into “real capital” it is to want to pass examine and verify of capital and industrial and commercial organ.If the money does not need to be returned, it should be included in the “capital reserves” account, and if it is returned after a period of time, it should be included in the “Other Payables” account.Follow-up additional investment, should be verified, and then increase the “paid-in capital”, if you are not willing to increase the registered capital, there are two cases, one is to be returned in the future, it can only do loan processing, the second is not returned, then increase the capital reserve.How to receive investment funds from new shareholders?After reading the answers to this question, do you all understand?More wonderful financial accounting information is waiting for you to continue to explore, please continue to pay attention to!