Double Entry for Share Capital

The double entry for share capital depends on whether the shares are paid or unpaid.

Double Entry for Unpaid Share Capital

Dr Other debtors (or Directors Loan account)

Cr Share capital

Double Entry for Paid Share Capital

Dr Bank

Cr Share capital


About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek and money nerd helping financial DIY-ers organise their money so they can hit their goals quicker.