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Memorandum Method Journal entry method

Authorization for -Memo entry- Unissued share capital xx


issuance of share capital Authorized share capital
xx
Issuance of share capital Asset xx Asset xx
Share capital xx Unissued share capital xx
Share premium xx Share premium xx
Subscription of share Asset xx (downpayment) Asset xx (downpayment)
capital Subscription receivable xx Subscription receivable xx
Subscribed share capital Subscribed share capital xx
xx Share premium xx
Share premium
xx
Issuance of subscribed Cash xx Cash xx
share capital upon full Subscription receivable Subscription receivable xx
payment xx
Subscribed share capital xx
Subscribed share capital xx Unissued Share capital
Share capital xx
xx

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