Capital A/C entry

सर अगर कोई proprietorship का मालिक अपने बैक अकाउंट से PVT LTD comany   ( pvt ltd मे भी मालिक है) को 5000000 रुपये अपना Capital  बढाने के लिए देता है ।  तो वैसे स्थति मे दोनो company मे entry क्या होगा । 

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Quick Summary
This discussion clarifies the accounting entries required when a sole proprietor transfers a significant sum from their business account to increase capital in a Private Limited company they also own. The advice covers how to record this transaction in both the proprietor's books and the Pvt Ltd company's books, ensuring accurate ledger entries and capital account updates.

In the Properierter's Books, you will have to debit that pvt. ltd. co. & credit to the bank . & In Pvt. Ltd.Co. you will have to credit that person & debit to the Bank .

But sir उन दोनो company के आपस मे कुछ पहले से Transaction है( जिसका ledger company name से बना है ) जिसका closing आपस मे मिल रहे है  , but आपने जो entry बताई उससे आपस कि closing नही मिलेगा   । क्योकि proprietor's book मे pvt ltd को debit करेगे तथा pvt ltd मे मालिक के नाम से बने ledger को credit करेगे । 

Pahle ye bataiye ...ki proprietor individual books hai ya firm ki hai ........ aur pvt. ltd. me capital agar badhana hai to proprietor ke saving accounts se pvt. ltd. co. me transfer karna chahiye .

In prop books.

Dr Equity Share with Xyz Pvt Ltd
Cr. Bank

in pvt ltd co. books
Dr. bank
cr. equity share capital

Cr. Securities premium 

Proprietor's firm है , and fund transfer savings से नही बल्कि firm के account से transfer है

In proprietor's books

Dr equity share with xyz pvt ltd ( in which group)

Cr  bank

 In pvt Ltd books 

Dr    bank

Cr     name of owner - capital A/C  

Write 

In prop books... Under investment group

 

In Pvt ltd co. Books - under capital account : you can write ledger name as you like. E.g 5000 Equity shares of FV Rs. 10 of Mr. abC( shareholder name )

सेविंग अकाउंट से ट्रांसफर करना चाहिए था, अगर नही किया है तो फर्म की बुक्स में उस इंडिविजूअल को डेबिट करो और pvt. Ltd. की बुक्स मे उस अकाउंट को जमा करो।

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