The compilation of these Accountancy Notes makes students exam preparation simpler and organised.
Accounting for Share Capital
The capital of a company is contributed by a large number of persons known as shareholders. These shareholders are issued shares of the company. The accounting of such transactions is special and involves the share capital account. Let us study this further.
- Features of a Company, Kinds of Company, and Share Capital of a Company
- Nature and Classes of Shares and Issue of Shares
- Shares Issued at Par
- Shares Issued at Premium
- Forfeiture of Shares