Foreign shareholding

Hi.. An Indian company's entire shareholding is held by 2 foreign nationals (individuals).. The company was incorporated in the financial year 2012-13.. However, the paid up capital was not received in the company's bank account as of 31st MArch 2013 whereas it was received in the month of April 2013.. When closing the books for the financial year 2012-13, what are the acounting entries to be passed? How will this reflect in the books of account as of 31st March 2013.. Any help is appreciated.. Thank you