Issue of Debentures
Debentures can be issued to vendor for purchase of assets, to the promoters for …
Accounting for Debentures
Accountancy
Accountancy category includes posts relating to Accountancy of Class 11 and Class 12.
Accounting for Debentures
Debentures Issued as Collateral Security
It means the issue of Debentures by a company as an additional security…
Accounting for Debentures
Terms of Issue of Debentures
Debentures can be issued at par, discount or at premium, similarly these can be …
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 …