ICSE · Class 12 · Accountancy
Issue of Shares
Chapter 2.AJoint Stock Company AccountsISC · Class XII · examination 2027
Topics
Share issue
- Issue at par and premium under the Companies Act 2013
- Shares for consideration other than cash
- Calls in arrears and calls in advance
- Over-subscription, under-subscription and pro-rata allotment
- Forfeiture and reissue of shares
- Disclosure of share capital in the Balance Sheet
Learning objectives
- Record the forfeiture and reissue of shares issued at a premium.
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