Accounting for Share Capital

This topic covers concepts, such as, Features of Company, Incorporation of Company and Company etc.

This topic covers concepts, such as, Government Company, Classification of Companies, Unlimited Liability Company and Company limited by Shares etc.

This topic covers concepts, such as, Maintenance of Books of Account of a Company, Preparation of Financial Statements of a Company, Types of Financial Statement and Schedule III of Companies Act, 2013 etc.

This topic covers concepts, such as, Issued Share Capital, Paid-up Share Capital, Reserve Share Capital and Share Capital etc.

This topic covers concepts, such as, Preference Shares, Redeemable and Non-Redeemable Preference Shares, Participating and Non-Participating Preference Shares and Cumulative and Non-Cumulative Preference Shares etc.

This topic covers concepts, such as, Shares Issued at Premium, An Issue of Shares to the Public, Journal Entries for Issue of Shares and Issue of Shares for Cash etc.

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.

This topic covers concepts, such as, Rights or Preferential Issues (Private Placements), Applications Supported by Blocked Amount, Employees Stock Option Plan and Buy-Back of Shares etc.

This topic covers concepts, such as, Interest on Calls in Arrears and Advance, Calls-in-Arrears and Calls-in-Advance, Journal Entries relating to Calls-in-Arrears and Calls-in-Advance and Distinction : Calls-in-Arrears and Calls-in-Advance etc.

This topic covers concepts, such as, Re-Issue of Forfeited Shares : Considerable Points, Re-Issue of Forfeited Shares, Forfeiture of Fully Paid-Up Shares and Forfeiture of Shares Issued at Par etc.