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F m F m Presentation Transcript

  • GROUP MEMBERS DHRUVA KRISHNA PRAMOD KARTHIC NITESH B RAJESH G SATHVIK H.P
  • SHARES A share has been defined by the Indian Companies Act, under sec.2(46) as “A share is the share in the Capital of the Company”.
  • SHARE CAPITAL • • • • • (a) Authorized Capital (b) Issued Capital (c) Subscribed Capital (d) Called – up Capital (e) Paid-up Capital
  • TYPES OF SHARES 1.EQUITY SHARESEquity shares means that part of the share capital which is not a Preference share capital. It means all such shares which are not Preference shares. Equity shares are also called as Ordinary Shares.
  • TYPES OF SHARES 2.PREFERENCE SHARESPreference shares are those shares which fulfill both the following two conditions: (i) They carry preferential share right in respect of dividend at a fixed rate. (ii) They also carry preferential right in regard to payment of capital on winding up of the company
  • TYPES OF PREFERENCE SHARES • Redeemable & Irredeemable • Convertible & Non Convertable • Cumulative and Non – Cumulative
  • • Deferred shares • Bonus shares Conditions of issuing bonus shares >sufficient amount of undistributed profit >provision in the articles >suitable resoultion >share holders approval >fully paid up shares
  • PROCEDURE FOR ISSUE OF SHARES • • • • • • Issue of Prospectus Application of Shares Allotment of Shares Calls on Shares Calls–in–Arrears Calls–in–Advance
  • ISSUE OF SHARES • ISSUE OF SHARES AT A PREMIUM • ISSUE OF SHARES AT A DISCOUNT • ISSUE OF SHARES AT A PAR
  • Accounting entries
  • BUYING AND SELLING OF SHARES • How can a person buy or sell shares on the stock exchange? • Direct • Through brokers
  • PROCEDURE OF BUYING AND SELLING OF SHARES Buying:• Place order • Quantity to be traded • trading • After trading Selling:• Quoting selling value • Quantity to be sold • Selling • After selling
  • STOCK EXCHANGE
  • STOCK EXCHANGE Stock Exchange is an organized market for the purchase and sale of industrial and financial security. It is convenient place where trading in securities is conducted in systematic manner i.e. as per certain rules and regulations
  • STOCK EXCHANGE
  • Role of stock exchanges 1. 2. 3. 4. 5. Raising capital for businesses Mobilizing savings for investment Facilitating company growth Profit sharing Creating investment opportunities for small investors 6. Government capital-raising for development projects 7. Barometer of the economy 8. Facilitates bank lending
  • REDEMPTION OF SHARES • Under Companies Act 2006, a company can redeem shares which are issued as redeemable shares by repaying the shareholder, whereupon the shares are cancelled. • The redemption of any registered shares must be notified to the registrar within one month of redemption.
  • FORFEITURE OF SHARES • Share forfeiture is the process by which the directors of a company cancel the power of shareholder if he does not pay his call money when the company demands for it. • Company will give 14 days notice, after 14 days if shareholder did not pay then company will forfeit his shares and cut off his name from the register of shareholder.
  • THANK YOU