zeroing out a cash account

May 17, 2011 2 Replies

I have a cash account that I record purchases when I use personal cash for business purchases. As of right now, it has a negative balance and thus shows up this way on my balance sheet. It is not, however, an overdrawn account. Is there a procedure to zero this account out so that it does not show on my balance sheet but I can still record the expenses?


"James Stewart" wrote

It's going to be a balance sheet account. Either a "Loan to Shareholder" type account (a liability) on a set of corporate books, or an addition to "Contributed Capital" (part of owners equity) for a sole-proprietor or possibly a partnership.

As soon as you record where the cash came from (i.e. via a deposit or a fund transfer), that will zero out the account.

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