Accountancy · Class 12 · Accounting for Companies · 2.º Período
Accounting for Share Capital
Features and types of companies, and the process of issuing shares. Accounting treatment for over-subscription, calls-in-arrears, forfeiture, and reissue of shares.
CBSE Learning OutcomesCBSE Class 12 Accountancy, Part A, Unit 2: Accounting for Companies - Accounting for Share Capital: features and types of companies, Share and share capitalCBSE Class 12 Accountancy, Part A, Unit 2: Accounting for Companies - Accounting for share capital: issue and allotment of equity and preferences shares, over-subscription and under-subscription
About This Topic
Features and types of companies, and the process of issuing shares. Accounting treatment for over-subscription, calls-in-arrears, forfeiture, and reissue of shares.
Key Questions
- What are the different categories of share capital?
- How is over-subscription of shares handled through pro-rata allotment?
- What is the accounting entry for the forfeiture of shares?
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