Issue of Shares

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.

Lesson details

Class: SS2
Subject: Financial Accounting
Theme: Formation Of Company And The Nigerian Financial System
Duration: 30:12

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.

Other lessons

Issue of Shares SS2 · Financial Accounting
Issues Of Shares: For future of Shares SS2 · Financial Accounting
Issue of Shares SS2 · Financial Accounting
Issues Of Shares: Shares issued, Payable by Installment SS2 · Financial Accounting

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