Shares represent ownership in a company and come in two main classes. Preference shares offer shareholders a preferential dividend but no voting rights, while equity or ordinary shares carry voting rights but no fixed rate of return. The total face value of issued shares makes up a company's capital, though the market value may differ; each share is an indivisible unit expressing the ownership relationship between the company and shareholder.

1. ISSUE OF SHARES
BY- Gourav Kumar Sah
BBA GLOBAL
1ST SEM

2. SHARES
A share is an indivisible unit of capital,
expressing the ownership relationship
between the company and the shareholder.
The denominated value of a share is its face
value, and the total of the face value of
issued shares represent the capital of a
company, which may not reflect the market
value of those shares.

3. Classes of Shares
i) Preference Shares:-
• Preferential dividend option for
shareholders.
• Preference shareholders do not have the
right to vote.
ii) Equity or Ordinary Share:-
• These shares have voting rights.
• It doesn’t offer a fixed rate of
return.

5. Thank you