application and allotment a/c

[匿名]

2014-12-10 2:07 am

請問Ordinary share capital account 是歸納於Capital 的一種? Dr Side 是(-), Cr Side 是(+), 正確嗎?
- application and allotment account / Call account 是屬於那種 Capital ? Assets ? Liability ?
我真的好混亂, 還請各位高人指教, 謝謝!

回答 (1)

用戶2576

2014-12-14 1:44 am

✔ 最佳答案

Ordinary capital means the capital applied and allotted to shareholders by the company. Dr. Application and Allotment Account / Call account (Asset) Cr. Share Capital (Liability).

When the money is received, Dr. Bank (Asset) Cr. Application and Allotment Account / Call account.

So, Application and Allotment Account / Call account is only a temporary receivable account waiting for the money to be collected from the persons subscribing for the shares of the company and now be allotted for it.

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