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can i get information about one chapter of accountancy of 12 which is issue of share.

Originally Posted by Unregistered

can i get information about one chapter of accountancy of 12 which is issue of share.

Issue of Share is very Lengthy Chapter and It is Not Possible for me to Give you proper Information about this Particular Topic or Chapter. But Here I am provide your Some good Slides, form which you can prepare yourself, if you study this Give chapter Properly. Here I am also provide you the Information about Issue of Share, So please check the Given Matter and Keep Practice.

Definition of Issue of Share :

>> The act of selling new shares in a company to the public is called Issue of Shares. It is also defined as "The number of authorized shares that is sold to and held by the shareholders of a company, regardless of whether they are insiders, institutional investors or the general public".

So, please check the Given Matters and form this you will be able to explain :

>> The procedure of isssuing shares

>> Explain that the share money may be called in lump sum or in two or more installments

>> State that shares may be issued at par, at premium, and at discount

>> Make journal entries to record the isssue of shares

>> Explain the terms calls in arrears and calls in advance.


Detailed Information about Issues of Shares :

This chapter of "issue of shares" is very interesting and the scoring one for those students who are from the business class families as they can easily understand the chapter through practical training.But for those who find it difficult to learn its concepts can request their school teachers to show the company's annual reports & Dividend letters to the students to make them the concepts more clear.

This chapter contains the information as -
Unit 4: Accounting for Share Capital and Debenture (Periods 54)
Share Capital: Meaning, Nature and Types.
Accounting for share capital: Issue and Allotment of Equity and Preference Shares;
Private placement of shares, meaning of employee stock option plan, public subscription
of shares : over subscription and under subscription; issue at par, premium and at discount;
calls in advance, calls in arrears, issue of shares for consideration other than cash.
Forfeiture of shares : accounting treatment, re-issue of forfeited shares.
Presentation of Share Capital and Debenture in company’s Balance Sheet.
Issue of debenture-at par and premium; issue of debenture for consideration other than
cash.
Redemption of debentures out of capital; redemption methods : lump sum payment, draw
by lots, purchase in the open market and conversion (excluding cum-interest and exinterest).

This chapter alone contains 25 marks so its better to be well prepare to get above 90% in accountancy.

The chapter 1 accountancy class 12th remove?

Basics about the chapter issue of share and forfeiture of share.