Class 12 Accountancy MCQs Share Capital
Class 12 Accountancy MCQs Share Capital
Accounting for Share Capital
Accounting for Share Capital
Accounting for Share Capital category includes, shares and the journal entries relating to issues, forfeiture and re-issue of forfeited shares.
Accounting for Share Capital
Employees Stock Option Plan (ESOP)
Employees Stock Option Plan (ESOP) gives the employees and directors of a company…
Accounting for Share Capital
Concepts of Share Capital
Authorized capital is the maximum amount of share capital a company is authorized to issue…
Accounting for Share Capital
Equity Shares and Preference Shares
According to Section 43 of The Companies Act, 2013, an equity share is a share…
Accounting for Share Capital
Terms of Issue of Shares
Shares can be issued to public, at par or at premium, but issue of shares at discount …
Accounting for Share Capital
Calls-in-Arrears and Calls-in-Advance
Shareholders can make all the money due on due date, before due date or after due …
Accounting for Share Capital
Over-Subscription of Shares
Subscription of shares can be more than the number of shares offered or less than that…
Accounting for Share Capital
Issue of Shares at Premium
When company issues shares for a price that is more than its face value, shares…
Accounting for Share Capital
Forfeiture and Re-issue of Forfeited Shares
Forfeiture means cancellation of shares due to non-payment of allotment money …
Accounting for Share Capital
Shares Issued to Vendor and Buy-Back
Sometimes, company purchases assets and makes the payment to the vendor…