This slide talks about the basics of accounting for share capital

1. ACCOUNTING
FOR SHARE
CAPITAL
Presentation by read classes
creator : Reshu Varshney
email: readclassesonline@gmail.com

2. WHAT WE WILL
TALK ABOUT
TODAY'S
GUIDE FINANCIAL
STATEMENT OF
COMPANIES
SHARES
01
02
03
ISSUE OF SHARES

3. WHAT IS
SHARES ? TOTAL CAPITAL OF THE
COMPANY IS DIVIDED
INTO A NUMBER OF SMALL
INDIVISIBLE UNITS OF A
FIXED AMOUNT AND EACH
SUCH UNIT IS CALLED A
SHARE

4. FACE VALUE
THE FIXED VALUE OF A SHARE,
PRINTED ON THE SHARE CERTICATE, IS
CALLED NOMINAL/PAR/FACE VALUE OF
A SHARE.

5. CATEGORIES OF
SHARES
COMAPNY
a)
authorised capital

6. 2) Issued Capital
share - rs 10/-

7. 3) Subscribed Capital

8. 4) Called up Capital

9. 5) paid up Capital

10. 6) calls in arrears

11. 7) Calls in advance

12. FINANCIAL
STATEMENT OF
COMPANIES
• STATEMENT OF PRO?FIT AND
LOSS
03 • Cash Flow Statement
• Balance Sheet
• Notes to Accounts

16. THANK
YOU
FRESH