Good afternoon, 
I have what is really an accounting question, but I can’t find the answers in 
my book-keeping textbooks (probably due to still being very much a neophyte).

I have formed a private limited company here in Scotland, but shelled out some 
money on my personal credit cards for it before it was actually incorporated.  
In the accounts, I am trying to work out how to best record money I have 
shelled out until such time as it can maybe pay it back (or write it off as a 
donation from director).

In my accounts structure I have various ‘Liabilities’ accounts, but I also have 
Accounts Payable.  My question is: for each invoice I’ve raised from me to the 
company, should I post these under Accounts Payable (with a corresponding 
cross-post to Equity - Opening Balances, because we’re waiting on the bank 
account), or should I be chucking them under an insecure liabilities account?

Can someone advise me on the practicalities:  what are the two accounts for 
these types of transactions?  I understand double-entry accounting; I just 
can’t seem to work out what the right mix is for these…

Thank you,
Marc Johanssón.
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