Accounting for allotment of unpaid shares

stefanboro
stefanboro Registered Posts: 187 Dedicated contributor 🦉
Just want to make sure I have this right.

1. New unpaid shares are alloted to a director

Dr DLA
Cr Share Capital

2. New unpaid share are alloted to a non-director

Dr Other Debtors
Cr Share Capital

How do other people do it?
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