Topics
Business Finance
- Concept of Finance in Business
- Role and Objectives of Financial Management
- Importance of Financial Planning
- Concept of Capital Structure
- Concept of Fixed and Working Capital
- Factors Affecting Fixed and Working Capital Requirements
Introduction to Corporate Finance
- Finance
- Corporate Finance
- Capital Requirements
- Capital Structure
Sources of Business Finance
- Nature and Significance: Financial Requirements and Sources
- Methods of Raising Finance
- Concept of Shares
- Retained Profits
- Public Deposits
- Loans from Commercial Banks and Financial Institutions
- Sources of Business Finance - Trade Credit
- Accounting Treatment> Discounting the Bill of Exchange
- Global Depository Receipts (GDRs)
- Meaning of American Depository Receipt (ADR)
Sources of Corporate Finance
- Sources of Corporate Finance
- Sources of Owned Capital
- Shares
- Retained Earnings
- Sources of Borrowed Capital
- Concept of Debentures
- Acceptance of Deposits
- Bonds
- American Depository Receipt (ADR)
- Global Depository Receipts (GDRs)
- Commercial Banks
- Financial Institutions
- Trade Credit
Issue of Shares
- Terms of Issue of Shares> Issue of Shares at Par
- Shareholder's Fund> Share Capital of a Company
- Allotment of Shares
- Share Certificate
- Over Subscription of Shares
- Forfeiture of Shares
- Surrender of Shares
- Transfer of Shares
- Transmission of Shares
Role of a Secretary in the Capital Formation Part 1
Role of a Secretary in the Capital Formation Part 2
- Issue of Debentures with Terms of Redemption
- Deposits
- Depositories and Dematerialization of Securities - Meaning
- Importance of Depositories and Dematerialization of Securities
- Procedure of Depositories and Dematerialization of Securities
- Secretarial Duties in Issuing Securities in Dematerialized Form
Issue of Debentures
- Regulations Governing Issue of Debentures
- Provisions for Issue of Debentures as per Companies Act, 2013
- Provisions for Issue of Debentures as per Companies (Share Capital and Debentures) Rule 2014
- Requirements as per SEBI
- Procedure for Issue of Debentures
- Debentures Trustees
Declaration and Payment of Dividend
- Meaning of Dividend
- Provisions Related to Ascertainment of Dividend
- Declaration of Dividend and Payment of Dividend
- Procedure of Payment of Dividend
- Provisions Regarding Unpaid / Unclaimed Dividend
- Interim and Final Dividend
Deposits
- Acceptance of Deposits
- Terms and Conditions for Acceptance of Deposits
- Procedure for Accepting Deposits from Public
- Procedure for Accepting Deposit from Members
Correspondence with Members
- Precautions to Be Taken by the Secretary While Corresponding with Members
- Circumstances Under Which a Secretary Has to Enter into Correspondence with Members
- Specimen Letters
Correspondence of Company Secretary with Members, Debenture Holders and Depositors
- Allotment of Shares
- Regret Letter
- Lodgement Notice
- Approval / Refusal of Transfer of Shares
- Issue of Bonus Shares
- Distribution of Dividend - Notice
- Company Secretary - Redemption of Debentures
- Company Secretary - Allotment of Debentures
- Company Secretary - Conversion of Debentures into Shares
- Payment of Interest on Debentures
- Letter Thanking the Investor for Deposits
- Company Secretary - Payment of Interest (Basic Information of TDS to Be Given)
- Company Secretary - Renewal of Deposits
- Company Secretary - Repayment of Deposits
Financial markets
- Concept of Financial Market
- Distinction Between Capital Market and Money Market
- Securities and Exchange Board of India (SEBI)
- Stock Exchange
- Major Stock Exchanges in India (BSE, NSE, DSE, ASE)
Correspondence with Debentureholders
- Precautions to Be Taken by the Secretary While Corresponding with Debenture Holders
- Circumstances Under Which a Secretary Has to Enter into Correspondence with Debenture Holders
- Correspondence with Debentureholders - Specimen Letters
Correspondence with Depositors
- Precautions to Be Taken by the Secretary While Corresponding with Depositors
- Circumstances Under Which a Secretary Has to Enter into Correspondence with Depositors
- Correspondence with Depositors - Specimen Letters
Depository System
- Depository System
- Constituents of Depository System
- Concepts/Terms Related to Depository System
- Functioning of Depository System
- Depositories in India
Dividend and Interest
- Dividend
- Legal Provisions on Dividend
- Unpaid and Unclaimed Dividend
- Modes of Payment of Dividend
- Interim Dividend
- Interest
Financial Market
- Concept of Financial Market
- Functions of Financial Market
- Types of Financial Market
- Money Market in India
- Capital Market in India
- Secondary Market
Stock Exchange
- Stock Exchange
- Functions of Stock Exchange
- Major Stock Exchanges in India
- Important Terms Related to Stock Exchange
- Securities and Exchange Board of India (SEBI)
- Introduction
- Authorised or Nominal, or Registered Capital
- Issued Capital
- Subscribed Capital
- Called-up Capital
- Paid-up Capital
- Reserve Capital and Capital Reserves
- Authorised Capital vs Issued Capital
- Issue of Different Classes of Shares
CISCE: Class 12
Difference Between Authorised Capital and Issued Capital
| Basis | Authorised Capital | Issued Capital |
|---|---|---|
| Meaning | Maximum capital a company can issue | Part of authorised capital offered to public |
| Disclosure | Stated in the Memorandum of Association | Stated in the Articles of Association |
| Limit | It is equal to or more than the issued capital. | It is equal to or less than the authorised capital. |
CBSE: Class 12
Maharashtra State Board: Class 12
CISCE: Class 12
Maharashtra State Board: Class 12
CISCE: Class 12
Key Points: Share Capital of a Company
- Share Capital is the total money raised by issuing shares, representing ownership in the company.
- Authorised Capital is the maximum amount a company can issue, as stated in its Memorandum of Association.
- Issued Capital is the part of the authorised capital offered to the public for subscription.
- Subscribed Capital is the portion of issued capital that investors agree to take.
- Called-up Capital is the amount demanded by the company, and Paid-up Capital is what shareholders actually pay; the difference is called Calls-in-Arrears.
- Reserve Capital is the part of subscribed capital to be called only during winding up.
- A Prospectus invites the public to buy shares, and the company must receive at least 90% subscription before allotting shares.
