Subscripttion of capital in a company

The question you asked is mostly related to closed held companies by directors who are not exposed to public contributions.The capital can be contributed in 3 ways cash/bank,services,property/asset. If you want some fair entry then contribution through services towards capital can be entry. For ex if for establishing business you have done your expenses then that services provided can be considered as capital. If cash or bank entry then its easy to draw JE Yes of course property at fair value can be considered as capital.If the fair value is debatable you can take help of expert to derive property value. Property includes land,building,equipments etc cash/bank,services,property/asset a/c Dr To Shareholders capital a/c