Non Refundable Partner Deposits

[Ashraf.alanaki]

Hi,

I'm facing a case at my job and need your help!

The company has a Paid in Capital of let say $ 1 million
To fund operation, Partners agreed to pay a non refundable amounts $200,000 each, so it is incorrect to book them in Partner current account.

Now, I need the help to know the best entry for them.

Thanks In Advanced.
Ash.