How to enter membership share, sold or reimburse

How to enter membership share, sold or reimburse

Hello,

First, I am just begining taking care of the accounting of my organisation, and new also to Books.

In Books, our accounting plan has an account #3900 - Share capital, that cumulates the share our member pay.

How do I write a sale or a reimbursement of shares ? It is not a sale, neither a expense, so should I use the manual journal ?

Do I use the same 2 accounts (1001 - Bank account & 3900 - Share capital) and just invert the 2?

Please give me direction !

Sylvain