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Issue and Forfeiture of Shares
Accounts · Chapter 6 · 2. Joint Stock Company Accounts
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Your path through this chapter
Visual lesson Beta
- Part 1: Issuing Shares for Cash and Other Consideration22 slides
- Part 2: Calls, Interest, Forfeiture, Reissue and Disclosure22 slides
Flashcards Beta
31 cards for quick recall of key terms and facts.
Review the cards Step 3: Not startedPractice
76 board-style questions with instant checks: Multiple choice 23, Short answer 19, Long answer 9, Numerical 7.
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) — Issue and Forfeiture of Shares · 40 marks · 100 min
- Chapter test (short) — Issue and Forfeiture of Shares · 20 marks · 50 min
Topics 6
- Issue of shares at par and at premium under the Companies Act, 2013
- Issue of shares for consideration other than cash: to promoters, underwriters and vendors
- Calls in arrears and calls in advance with interest
- Over-subscription and under-subscription; pro-rata allotment
- Forfeiture of shares and reissue at par, premium or discount
- Disclosure of share capital in the company's Balance Sheet