How should investment funds received by investment companies be accounted for?

The simplest way to account for investment funds received by an investment company is to divide the investment amount into the borrowing amount and the loan amount, and the portion exceeding the subscribed registered capital will be included in the capital reserve fund. When the investment amount is received, accounting records can be classified according to the source of the funds, such as the amount of the loan and the amount of the loan.

1. How should the investment funds received by an investment company be accounted for? 1 The simplest case is that after receiving cash investment funds, the company can do the following accounting after receiving the bank's receipt notice. Processing: Debit: Bank deposit Loan: Paid-in capital 2 If the investment exceeds the subscribed registered capital, the excess shall be included in the capital reserve.

2. How to make accounting entries when receiving investment funds from investors. First, the three of them must have a written investment agreement before investing; second, as the accountant of the newly established company, you should follow the The written investment agreement collects the investment cash paid by each shareholder. When you receive the money, you should issue a receipt for the shareholder; prepare an accounting voucher based on the agreement and the receipt: Debit: Cash on hand 2.1 million yuan Credit: Paid-in capital - investment The amount of 2.1 million yuan is deposited in the bank: Debit: Bank deposit 2.1 million yuan Loan: Cash on hand 2.1 million yuan The original vouchers are the investment written agreement, receipt of payment and cash deposit (handover) note.

3. The market role of investment companies. Investment companies, as companies that pool investors’ capital and conduct professional investment management in order to disperse risks and increase returns, play an important role in the securities market: 1 As an institutional investor, it is conducive to the stability of the securities market and enables the market to develop in an orderly direction. 2 As an important investment method, it can improve the investment structure of the securities market and promote the deepening of financial reform. With the development of investment funds today, their penetration into the securities market has far exceeded that of other financial products. Take the United States as an example. In 1992, about 96% of the new capital injected into the stock market in the United States came from investment funds. Currently, 25% of people in the United States participate in the fund market, with a total investment of US$800 billion. Investment companies attract more people to the securities market, making more personal assets appear in the form of intangible financial assets, strengthening the role of finance in social and economic life. 3. As an internationally accepted investment vehicle, investment companies are conducive to promoting the internationalization of the securities market. For example, some emerging industrial countries, such as South Korea, Singapore, and Thailand, have established national investment companies to attract foreign investment in their own securities markets. This not only attracts foreign investment, but also helps integrate their domestic securities markets with the international securities market. The above is the answer to how investment funds received by investment companies should be accounted for. Investment money is a word with a wide scope. It can be said that its meaning is multi-directional. When put into different situations, the nature will be different.