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229 [Class XII : Accountancy] Shares can be issued in two ways. 1. Issue of shares at Par 2. Issue of shares at Premium Issue of shares against Lump sum payment: When whole amount due on shares is payable in one instalment i.e, at the time of application. The journal entries will be as follow:
1 ημέρα πριν · The company raises capital through shares (equity) and debentures (debt). The chapter focuses on accounting for share capital in companies. Key Definitions: Company: A company is an artificial entity created by law, known as a "person" in legal terms. It is intangible, invisible, and exists only in the eyes of the law.
The notes cover topics such as types of share capital (equity and preference shares), issues of shares (at par, at a premium, at a discount), forfeiture and re-issue of shares, and accounting entries related to share transactions.
CBSE Class 12 Accountancy - Issue of Shares - Free download as PDF File (.pdf), Text File (.txt) or read online for free. This document discusses several examples of share capital transactions involving the issue, allotment, calls and forfeiture of shares.
7 Σεπ 2023 · Looking for the solutions of Accounting for share capital TS Grewal Class 12 CBSE Board for 2022-23 Session. Don’t Worry we have solved every question of the Issue of Share chapter of TS Grewal Book class 12 (2022-23).
NCERT Solution For Class 12 Accountancy Chapter 1 - Accounting For Share Capital covers all the questions provided in NCERT Books for 12th Class Accountancy Subject. At BYJU'S, it is available for free download here.
Full syllabus notes, lecture and questions for Company Accounts Issue of Share - Class 12 - Class 12 | Plus excerises question with solution to help you revise complete syllabus | Best notes, free PDF download
