Capital contributions track money owners and investors put into the business. Creating a contribution posts a JE: DR Cash/Bank, CR Share Capital (3010).

List contributions

GET/v1/capital-contributions

Returns every capital contribution, newest first.

Query parameters

Field	Type	Required	Notes
`businessId`	string	yes
`limit`	integer	no	Default 50, max 100.
`contributorId`	string	no	Filter to one owner/investor.

Get a single contribution

GET/v1/capital-contributions/{id}

Record a contribution

POST/v1/capital-contributions

Records an owner/investor contribution and posts the GL entry.

Body

Field	Type	Required	Notes
`amount`	number	yes	Naira.
`contributorName`	string	yes	Name shown on the record and in the audit trail.
`contributorId`	string	no	Internal ID if you track contributors separately.
`date`	ISO 8601	no	Defaults to today.
`paymentMethod`	string	no	`cash`, `bank_transfer`, `card`, etc.
`bankAccountId`	string	no	Which bank account received the funds (for the debit side).
`equityPercentage`	number	no	Percentage of business equity allocated for this contribution.
`notes`	string	no

Response — 201

{
  "success": true,
  "data": {
    "id": "cap_abc",
    "number": "CAP-2026-003",
    "amount": 1_000_000,
    "amountKobo": 100_000_000,
    "contributorName": "Adaeze Okafor",
    "status": "recorded",
    "createdAt": "2026-04-17T10:30:00.000Z"
  }
}

Capital contributions cannot be updated once recorded. To correct one, post a reversing journal entry and create a new contribution.

Related endpoints

Chart of Accounts — Share Capital lives at account code 3010

Capital Contributions