Class 12th Accounting- Issue Of Shares
Accounting for Share Capital
- Share and share capital: nature and types.
- Accounting for share capital:
- Issue and allotment of equity and preferences shares.
- Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium,
- calls in advance and arrears (excluding interest),
- Issue of shares for consideration other than cash.
- Accounting treatment of forfeiture and reissue of shares.
- Disclosure of share capital in the Balance Sheet of a company
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