In this Class 12 Accountancy chapter, the focus is on the accounting aspects related to share capital in companies. The chapter covers the issuance of shares, different types of shares, accounting for the issue and redemption of preference shares and debentures, and the maintenance of various accounts related to share capital. It provides insights into the process of recording share transactions, the calculation of calls in arrears and calls in advance, and the preparation of the balance sheet with a special emphasis on share capital.
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Notes Class 12 Accountancy Chapter 5 Accounting for Share Capital
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In this Class 12 Accountancy chapter, the focus is on the accounting aspects related to share capital in companies.
Categories: Accountancy, Class 12, Notes
Tags: Accounting for Share Transactions, Accounting Standards, Balance Sheet, Calls in Advance, Calls in Arrears, Class 12 Accountancy, Class 12 Commerce, Company Accounts, Corporate Finance, Debentures, Equity and Preference Shareholders, Financial Accounting, Issuance of Shares, Preference Shares, Share Capital, Types of Shares
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