CBSE · Class 12 · Accountancy
Accounting for Share Capital
Chapter 2.1Accounting for CompaniesCBSE / NCERT · Secondary & Senior Secondary
Topics
Issue of shares
- Features and types of companies
- Nature and types of shares and share capital
- Issue and allotment of equity and preference shares
- Over- and under-subscription
- Issue at par and at premium
- Calls in arrears and in advance
- Shares for consideration other than cash
Related concepts
- Private placement, ESOP and sweat equity
- Forfeiture and reissue
- Balance-sheet disclosure of share capital
Learning objectives
- Record an issue, forfeiture or reissue of shares and disclose share capital.
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