Equity and Issuance of Shares
Principles of Accounting · JC 2 · Accounting for Limited Companies · 1.º Período

Equity and Issuance of Shares

Understand the structure of a company's equity, including ordinary and preference shares. Analyse the accounting entries for the issuance of shares and payment of dividends.

MOE Syllabus OutcomesSEAB H2 POA Syllabus 9755: Section 3.1SEAB H2 POA Syllabus 9755: Section 3.2

About This Topic

Understand the structure of a company's equity, including ordinary and preference shares. Analyse the accounting entries for the issuance of shares and payment of dividends.

Key Questions

  1. What distinguishes ordinary shares from preference shares?
  2. How are share issuances recorded in the ledger?
  3. What is the impact of dividends on retained earnings?

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