會計入賬問題-如何入Director C/A

1. 首先，Asset 當初已入數，應為 debited Assets $100,000; credited 該出住錢先那位人仕的賬戶 $100,000 (他是shareholder,未必同時是director)
2. 公司有錢就還給他，與有否profit無關係。 debited 該人仕賬戶 $50,000; credited Bank $50,000; 餘款繼續欠他 $50,000
3. 公司埋數時有profit, 未必代表有cash 於銀行，因可能有街數未收。
希望幫到你。

你有兩條數做：1. 股東代墊費用 2. 股東從公司收回郱部份代墊費用。做賬如下：
1. Dr. Assets/Expenses/Preliminary Expenses 100,000
Cr. C/A with Shareholder A 100,000
2. Dr. C/A with Shareholder A 50,000
Cr. Bank 50,000
所謂從公司賺取的利潤處開50,000元給股東A即係從公司剩餘現金提取50,000還俾股東A。
希望幫到你！

Presume this is a small limtied company with 2 shareholders who also serve as directors.
Your entries are Ok. But I will put it this way for more clear presentation.

1. Dr Asset - Leasehold improvement 100,000
Cr Liabilities - due to shareholder A 100,000
Shareholder A paid the renovation on company behalf.

2. Dr Accounts Receivable 500,000 (say)
Cr Revenue 500,000
Sales activities.

3. Dr Cost of Revenue 450,000 (say)
Cr Accounts Payable 450,000
Operating activities.

4. Dr Bank 500,000
Cr Accounts Receivable 500,000
Received payment from customer.

5. Dr Accounts Payable 450,000
Cr Bank 450,000
Payment to vendor.

6. Dr Liabilities - due to shareholder A 50,000
Cr Bank 50,000
Use bank balance to partial pay back to shareholder A.