If money is being transferred into the business from the personal account because there is not enough balance in the company’s bank account – 970 Funds Introduced.
![](https://www.consolgroup.co.nz/wp-content/uploads/2022/03/Asset-22-80.jpg)
If money is being transferred out for paying out shareholder’s salaries – 980 Drawings.
![](https://www.consolgroup.co.nz/wp-content/uploads/2022/03/Asset-23-80.jpg)