SaaS
Seed Round — Cash Received from Investors
Recording the cash from a pre-Series A seed funding round.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash in Bank | Asset (+) | 500,000.00 | - |
| Common Stock (Par Value) | Equity (+) | - | 5,000.00 |
| Additional Paid-In Capital (APIC) | Equity (+) | - | 495,000.00 |
💡 Accountant's Note
Each fundraising round increases cash and equity. The split between par value and APIC depends on the authorized share structure. Seed rounds are often structured as SAFEs or convertible notes before formal equity.
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