Overview
Distinguish between different classes of shares. Distinguish between Authorized Capital and Issued Capital. Distinguish between issues at par, discount and premium. Mention the types of shares. prepare the various account related to issue of shares.
What you'll learn
- Terminologies
- - Authorized capital
- - Issued Capital
- - Preference Shares
- - ordinary Shares
- - Shares Issued at par
- - Share issued at discount
- - Share issued at premium
- Shares accounts
- - preparation
- Capital Account
- Application, Allotment and calls Accounts.
- Share premium Account.
- Share Discount Accounts.
- Types
- - Ordinary Shares
- - Preference Shares
- - Deferred Shares
- - founder's Shares.