[Debit] Stock account xxxx
[Credit] Capital xxxx
Capital received from investors for stock, equal to capital stock plus contributed capital. also called contributed capital. also called paid-in capital.
caserated
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.
Debit Cash / bank / goods Credit Capital account
This is what I found on internet. Payments made in cash or property to a corporation by its stockholders either to buy capital stock, to pay an assessment on the capital stock, or as a gift. Also called paid-in capital. The contributed or paid-in capital of a corporation is made up of capital stock and capital (or contributed) surplus, which is contributed (or paid-in) capital in excess of http://www.answers.com/topic/par value or http://www.answers.com/topic/stated-value. Donated capital and http://www.answers.com/topic/donated-surplus are freely given forms of contributed (paid-in) capital, but http://www.answers.com/topic/donated-stock refers to fully paid (previously issued) capital stock that is given as a gift to the issuing corporation.
debit Unissued Common Stock credit Authorized Common Stock
[debit] cash / bankcredit share capital
Yes, it requires a journal entry as follows:debit cash / bank / assetscredit share capital
opening stock is the stock at the end of previous year which is being carried forward to next year. so it is treated as opening balance (asset) n the following journal entry will b passed opening stock Dr. to liabilities *if liabilities are not there then capital is to be credited
it his a form of rasing capital
Debit cash / bank 100000Credit share capital 100000
Cash Common Stock Paid in Capital