The current methodology of accounting for economic transactions related to capital formation statutory newly created joint stock companies is imperfect, generating many uncertainties and is not harmonized with the Law on joint stock companies. Proposals authors to address the classification of accounts are dubious accounting effect, since it is based on an economic support and neglect argued the fundamental principles of accounting. Therefore the article proposes to open a new synthetic account 315 „Contributions of purchasers of shares likely legalization” to be used to register the shares issued by the National Commission of Financial Market. After recording that account 315 is debited account in return for credit 311 „Statutary capital”.