Concepts of Share Capital
Authorized capital is the maximum amount of share capital a company is authorized to issue…
Accounting for Share Capital
accounting for share capital
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
Issue of Shares at Premium
When company issues shares for a price that is more than its face value, shares…
Accounting for Share Capital
Shares Issued to Vendor and Buy-Back
Sometimes, company purchases assets and makes the payment to the vendor…