Share Capital
A corporation's share capital is the portion of a corporation's equity that has been obtained by the issue of shares in the corporation to a shareholder, usually for cash.
In a strict accounting sense, share capital is the nominal value of issued shares (that is, the sum of their par values, as indicated on share certificates). If the allocation price of shares is greater than their par value, e.g. as in a rights issue, the shares are said to be sold at a premium (variously called share premium, additional paid-in capital or paid-in capital in excess of par). Commonly, the share capital is the total of the aforementioned nominal share capital and the premium share capital. Conversely, when shares are issued below par, they are said to be issued at a discount or part-paid.
Sometimes shares are allocated in exchange for non-cash consideration, most commonly when company A acquires company B for shares. Here the share capital is increased to the par
________ __________ ______ ______ ____ _____ ____ __________.
________ ______ _____ _________ ____ _________ _________ _____ ___ ______.
______ _______ _________ _______ ________ _________.
__________ _____ __________ ________ ____ ________ _________ _______.
__________ ________ __________ __________ _______ _________.
_______ _________ _______ __________ ____ ________ ____ ____ ________.
______ __________ _________ ____ ____ ________ __________ ________.
_______ __________ ___ __________ ____ ______ ___ ____ ___.
________ ___ ________ ____ ______ ______ ____ _______ ______ _____.
___ ______ ____ ________ ____ _______ _________ ___ _______.
___ ________ ________ _____ ______ ___.
______ _____ _____ _________ ___ __________ ___ __________.
__________ ___ ________ _______ __________ __________ _____ ________ ____ _____.
_________ ________ ____ ________ _________ _____ ____.
____ ___ _______ ___ ________ ________ _________ __________.
____ ____ _______ ____ __________.
_____ ________ __________ ___ ________ _______ ______ ____.
_________ __________ _____ _________ ______.
______ _______ _________ __________ __________.
________ _____ ________ _________ _______ __________ ___ ________ _______ ___ ___ ___.
_______ __________ ____ ___ ____ _________ _________ ___ ____ _______.
____ ____ ________ __________ __________.
____ _____ ________ ______ _______ _____ ________ _________.
_________ _______ ____ _________ _____.
_________ _____ _______ ____ ___ ________ _________ ______.
____ _____ _______ ___ ________ ______.
____ _______ _____ _________ _______ ____ _______ _______.
__________ _______ ____ ____ _______ ______ _______ ______ ________ _______ _________ _______.
___ _________ ___ __________ _______ _______ _________ _________ _________ ______ ___.
________ __________ ____ _______ _______ ________.
______ _________ _______ ___ _______ ___ _____ ___ ________.
__________ ________ _________ ____ _______ ______ _______.
_____ _____ _________ ________ __________ _____.
_____ __________ _______ ____ _______.
_____ _____ _______ _____ ____ ____.
- Solved Assignments
- Study Notes
- Guess Papers
- Question Papers
✓ Unlock up to 60% of the answer
✓ No payment required
Explain with imaginary figures, how the following items will appear in a company's Balance Sheet.
Name any six items which are shown in 'Profit and Loss Appropriation A/c'.
The Delhi Cloth Mills Ltd. invited application for 10,000 shares of 100 each at a premium of 10 each payable as follow : 50-on application, 35-on allotment (including premium) and 25-on call. Application for 15,000 shares were received. Applicants for 2,500 shares did not get any allotment and their money was returned.
Allotment was made pro-rata to the remaining applicants. Mr.A to whom 400 shares were allotted, failed to pay the amount due on allotment and call. His shares were forfeited and re-issued
at 105 per share. Show Cash Book and also prepare the Balance Sheet
Profit or loss prior to incorporation
Any two methods of valuation of goodwill
On 1st May, 2012 Modi Traders sold a machine osting 10,000 on hire purchase system. Machine was sold at 20% profit on cost. Payment was to be made in 12 monthly instalments of 1,000 each, payable at the end of each month. Prepare a hire purchase trading A/c as on 31st December, 2012, assuming that all instalments due upto 30th November, 2012 have been received
Fixed Assets