“CUET Accounts Notes by Artham Resources: Chapter 8 – Accounting for Share Capital. Explores the recording and management of share capital transactions in financial statements.”
Content of Chapter 8 – Accounting for Share Capital:
- Introduction to Share Capital and its Types
- Issuance of Shares: Authorized, Issued, Subscribed, and Paid-up Capital
- Accounting for Share Issuance: Journal Entries and Ledger Posting
- Share Allotment and Calls: Accounting Treatment and Entries
- Forfeiture and Reissue of Shares: Accounting Implications
- Share Buybacks and Redemptions: Financial Reporting and Disclosure Requirements
- Accounting for Bonus Shares and Rights Issues
Rohini Kaur –
My daughter improved her speed and accuracy in Accountancy after using these chapter-wise notes. Very practical and easy to follow.