Capital Surplus

How can I record Capital Surplus or filling in capital? Thanks.

What do you mean by these terms? Are you referring to additional contributions of capital you are investing in the business? If so, see the Guides at:

Hi @Tut, thanks for your reply and references. That’s not what I mean. Perhaps I used wrong word. What I mean is exchange capital among shareholders. For example, a business is started by 2 people and 3 years later, the second person sold his/her shares the first one and the new one. How can I record them?


If someone sells their shares in a company to another person that transaction is personal and does not affect the company accounts.

Thanks @tony, but the share amounts and owners are changed. Then, in Manager, how shall we track those records of who is contributing how much?

If the business structure is a company the change of shareholders is not something you record in the accounting system. It is recorded in a separate share register usually to comply with Corporations Laws. If the business structure is not a company but a partnership you should consult your accountant because in some countries a change in the partnership interests results in a dissolution of the partnership.