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Video tutorials - H.S.C Book Keeping and Accountancy: Company Accounts (Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE))

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shaalaa.com | Accounting for Shares Part-1

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Accounting for Shares Part-1 [00:55:40]
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Series 1: playing of 5

Company Accounts Part 1 Accounting for Shares
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1. Accounting for Shares

  • Share and share capital, Meaning, Nature and Types
  • Accounting for Share Capital:- Issue and Allotment of Equity Shares. Private placement of shares. Public subscription of shares. Over subscription and Under subscription of shares. Issue at Par and premium, and at discount, Calls in advance in arrears, Issue of shares for consideration other than cash
  • Accounting treatment of forfeiture and re-issue
  • Disclosure of Share capital in Company’s Balance Sheet (Horizontal form)

2. Accounting for Debentures

  • Debentures:- Meaning, Issue of debentures at par, at premium and at discount
  • Issue of debentures for consideration other than cash. Interest on Debentures
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