Video tutorials - Accountancy: Accounting for Partnership Firms and Companies - Accounting for Companies (Central Board of Secondary Education (CBSE))



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Video Series

We have provided more than 1 series of video tutorials for some topics to help you get a better understanding of the topic.

Series 1

Series 2

Series 3




Accounting for Share Capital

  • Share and share capital: nature and types.
  • Accounting for share capital: issue and allotment of equity shares, private placement of shares, Employee Stock Option Plan (ESOP). Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.
  • Concept of Private Placement.
  • Accounting treatment of forfeiture and re-issue of shares.
  • Disclosure of share capital in company's Balance Sheet.

Accounting for Debentures

  • Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures ascollateral security-concept, interest on debentures.
  • Redemption of debentures for immediate cancellation: Lump sum, draw of lots, purchase in the open market (excluding ex- interest and cum-interest) and conversion. Creation of Debenture Redemption Reserve.
  • Conversion method.

Learning Outcomes-

After going through this unit, the students will be able to:

  • state the meaning of share and share capital and differentiate between equity shares and preference shares and different types of share capital.
  • understand the meaning of private placement of shares and Employee Stock Option Plan.
  • explain the accounting treatment of share capital transactions regarding issue of shares.
  • develop the understanding of accounting treatment of Employee Stock Option Plan(ESOP), forfeiture and re-issue of forfeited shares.
  • describe the presentation of share capital in the balance sheet of the company as per schedule lll part I of the Companies Act 2013.
  • explain the accounting treatment of different categories of transactions related to issue of debentures.
  • Understand the concept of collateral security and its presentation in balance sheet.
  • develop the skill of calculating interest on debentures and its accounting treatment.
  • state the meaning of redemption of debenWres.
  • develop the understanding of accounting treatment of transactions related to redemption of debentures by lump sum, draw of lots, purchase in open method and conversion method.