Log in

View Full Version : Shareholder exchange


rvfrancis
Sep 8, 2011, 05:51 AM
A shareholder sells their interest in a business to another person and receives payment directly. No funds flow through the business.
The amount of contributed surplus from the OLD shareholder is $75000 however the new shareholder paid $50,000 to the old shareholder for their interest.
What journal entry should be made so the balance sheet reflects the $50,000 interest of the new shareholder OR should this transaction only be disclosed in the Notes of the F/Stmts?

HELP!