[Greek0000]

I am trying to understand the IDEA of Formal Charge...Example NH₄⁺ is a MOLECULE with a formal charge of 1+ because the valence on Nitrogen is 5 - (1/2)·4 (bonds) = 1+

Does formal Charge have anything to do with IONIC charges like (cation - anion) with ATOMS? but only POLYATOMIC Molecules??

[Steelcityeng]

I suppose to could consider an anion such as Cl^- as having a formal charge of -1.  However I would think more about formal charges in terms of molecules, such as your example of NH₄⁺.  The aspect of formal charge comes into to play alot when drawing lewis structures and assigning electrons to the individual atoms.  The key is to minimize formal charge wherever possible by moving electrons around or forming double or triple bonds while maintaining the octets for each atom.  Except for the special cases where atoms such as Sulfur can have expanded octets due to the D block of orbitals to house "extra" electrons.  Typically you want the more electronegative atom, such as a Florine, to have a formal negative charge, and a more electropositive atom, such as something on the left side of the periodic table, to have a positive formal charge.  I hope this helps