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Accounting for Share Capital
Accountancy · Chapter 6 · Unit 2: Accounting for Companies
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Your path through this chapter
Visual lesson Beta
- Part 1: Company, Share Capital and Issue of Shares22 slides
- Part 2: Calls, Shares for Assets, Forfeiture, Re-issue and Disclosure21 slides
Flashcards Beta
30 cards for quick recall of key terms and facts.
Review the cards Step 3: Not startedPractice
69 board-style questions with instant checks: Multiple choice 24, Long answer 14, Short answer 10, Assertion and reason 6.
Practise Step 4: Not startedChapter test Free
Short and long chapter tests in board pattern, with results and analysis.
Step 5: Not started- Chapter test (long) — Accounting for Share Capital · 40 marks · 90 min
- Chapter test (short) — Accounting for Share Capital · 20 marks · 40 min
Topics 6
- Company, shares and share capital
- Issue of shares: at par and at premium; over- and under-subscription
- Calls in arrears and calls in advance; shares for consideration other than cash
- Private placement, ESOP and sweat equity
- Forfeiture and re-issue of shares
- Disclosure of share capital in the balance sheet