Debit cash / bank
Credit share capital
Debit cash / bankCredit owners capital
no entry when invoices received, journal entry made when transaction occured and not when invoices received.
There is no journal entry for unsubscribed capital as this is that portion of capital which is company has offered to shareholders for purchase but nobody has purchased that capital so no transaction incurred and hence no journal entry required.
There is no journal entry for bill received rather journal entry is made when bill is actually paid or when utility is actually utilized.
the Journal entry for Additional capital brought to business partner Capital A/c Dr. To Partner Capital A/c
capital
There is no journal entry when equipment rented out to somebody as there will be entry when actual rent received.
Debit capital expenditureCredit cash / bank
If dividend received is reinvested then there is no journal entry is required and this information can be mentioned through the use of memo entry.There is no journal entry required for dividend received reinvested as nothing is received by person or company so memo entry is enough for information purpose.
Journal entry for opening a bank account
Accrual journal entry means that entry the transaction of which is occurred already but payment is not yet received or paid to other party.
Debit cash / bankCredit paid in capital