Paid-Up Capital
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Accounting for Companies Limited by Shares
MS: Modal Berbayar · EN: Paid-Up Capital · ZH: 实收股本
Meaning
Paid-up capital is the amount of money actually received by the company from shareholders for the shares issued. It shows the real capital that has been fully settled by shareholders. Paid-up capital is recorded in the Statement of Financial Position under the Owner's Equity section.
Example
For example, Damai Berhad issues 100,000 shares of RM1 and all holders pay in full. Entry: Debit Bank RM100,000, Credit Ordinary Share Capital RM100,000, making the company's paid-up capital RM100,000.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5