Subscription of Shares and Accounting Adjustments

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Subscription of Shares and Accounting Adjustments: Overview

This topic covers concepts, such as, Under Subscription and Journal Entries, Pro-rata Allotment of Shares, Full Subscription and Journal Entries and Subscription of Shares etc.

Important Questions on Subscription of Shares and Accounting Adjustments

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Accountancy>Accounting for Share Capital>Subscription of Shares and Accounting Adjustments> Q 1

How should a company record the issue of shares when applications exceed the available shares?

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Accountancy>Accounting for Share Capital>Subscription of Shares and Accounting Adjustments> Q 2

What is meant by ‘Over subscription’ and ‘Under subscription’? How are these dealt with in accounting records?

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Accountancy>Accounting for Share Capital>Subscription of Shares and Accounting Adjustments> Q 3

How are shares allotted in the case of over-subscription?