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Dr Stock investment
Cr Cash
In this journal entry, the stock investment account is an asset account on the balance sheet, in which its normal balance is on the debit side.
This stock investment can be a long-term asset or a short-term asset based on the purpose of the shares' investment that was made in another company.
1. Create a corresponding GL Accountin Chart of Accounts for share acquisition or stock investments with section BS Current Financial Assets: 
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3. This purchase will be reflected in Trial Balance accordingly:
Investment in shares that we have made in another company may bring dividend income.
And such dividends may need to be recorded as the dividend revenue, e.i. entry of debiting the cash account and crediting the dividend revenue account:
Dr Cash
Cr Dividend revenue
1. Create a corresponding GL Accountin Chart of Accounts for share acquisition or stock investments with section PL Finance Income, or use Finance Income GL Account:
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