Additional Capital
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MS: Modal Tambahan · EN: Additional Capital · ZH: 额外资本
Meaning
Additional Capital is new capital brought into the business by the owner during a period. Because it increases capital but does not arise from profit, it must be deducted when calculating net profit under the comparison method.
Example
Mid-year, Madam Lina puts RM8,000 of her personal cash into Lina Shop. This RM8,000 is additional capital and is deducted when calculating net profit.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5