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Give One Word / Term / Phrase for the Following Statement : - Book Keeping and Accountancy

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Question

Give one word / Term / phrase for  the following statement :
Issue of share above face value.

One Word/Term Answer
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Solution

Share issued at Premium  

Explanation: Shares are said to be issued at a premium when the issue price of a share is more than its face value. The amount of premium is credited to a separate account known as Securities Premium Account.

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Chapter 10: Company Accounts Part - 1 (Accounting for Shares) - Exercise 2 [Page 350]

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Micheal Vaz Book Keeping and Accountancy [English] 12 Standard HSC Maharashtra State Board
Chapter 10 Company Accounts Part - 1 (Accounting for Shares)
Exercise 2 | Q 6 | Page 350
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