debit cash
credit share capital
Debit - Cash
Credit - Additional Paid in Capital (correct name).
Yes, it requires a journal entry as follows:debit cash / bank / assetscredit share capital
debit cash /bankcredit capital account
debit Unissued Common Stock credit Authorized Common Stock
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.
the Journal entry for Additional capital brought to business partner Capital A/c Dr. To Partner Capital A/c
capital
Debit capital expenditureCredit cash / bank
Journal entry for opening a bank account
Debit cash / bankCredit paid in capital
debit share capital accountcredit cash / bank
Debit cash / bank / assetsCredit share capital
Debit Cash / bank / goods Credit Capital account