Company Accounts
Accounting for share capital: issue, allotment, calls-in-arrears/advance, forfeiture, and re-issue of shares.
4 articles in this topic
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Share Capital Exam Strategy: Common Mistakes, Formula Sheet & Practice Plan — Class 12 & CA Foundation
Avoid common traps in share capital problems. Comprehensive formula sheet, pro-rata table shortcut, and exam preparation tips for Class 12.
Forfeiture & Reissue of Shares: Journal Entries, Capital Reserve Calculation — Class 12 Accountancy
Master forfeiture and reissue of shares for CBSE Class 12 & CA Foundation. Journal entries, discount on reissue, and Capital Reserve formula.
Issue of Shares: At Par, Premium & Discount — Plus Oversubscription & Pro-Rata Allotment
Complete guide to issue of shares at par, premium, discount, oversubscription, and pro-rata allotment calculations for CBSE Class 12 Accountancy.
Share Capital Explained: Types of Shares & Capital Hierarchy — CBSE Class 12 & CA Foundation
Master share capital fundamentals for CBSE Class 12 & CA Foundation: equity vs preference shares, capital hierarchy, and minimum subscription rules.