Capital intoduce in private limited company

since this is a case of company, capital can only be raised by issue of shares.

therefore director must subscribe to share to show it as capital or else u can show it as loan.

entry for capital:

cash/bank a/c dr

To equity/reference share capital

How to book share Capital entry in pvt ltd 

A company issue share to b company 

Director A/c Dr. 

   To Share Capital A/c Cr. 

@ CA Puja Director is a creditor and he only has one account ie., owners equity. 

By Cash a/c

To Share Capital.