This document discusses accounting for share capital in companies. It covers topics like what shares are, their face value, categories of shares like authorized, issued, subscribed, called up and paid up capital. It also discusses financial statements that companies use like the statement of profit and loss, cash flow statement, balance sheet and notes to accounts. The presentation aims to provide an overview of these accounting concepts and financial statements 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