This document discusses share capital and its components for a joint stock company. It defines various types of share capital such as authorized capital, issued capital, subscribed capital, called-up capital, and paid-up capital. It also discusses accounting treatments for different types of share issuances, such as issuance at par value, premium, discount, and for non-cash assets. The document provides examples to illustrate accounting entries for share capital transactions.
This ppt is all about the long term finance for the business. From which sources a business firm used to get their long term finance to run the business. So i hope it will help you to give your presentation . Thanks for the download. And if you find any mistake, please feel free to comment and inform.
or send me a mail in tatinpisa@outlook.com
It is a type of financial ratio used to measure the efficiency of business in generating profit by utilizing assets
The larger the turnover ratio, the better as it shows that the company is optimally utilizing its assets as resources to earn revenue
Turnover ratios are calculated by dividing the revenues from average asset balance
It is also termed as efficiency ratio because it shows the company’s efficiency in conversion of assets into sales which in turn reflects the ROI
Inventory Turnover ratio measures how efficiently the stocks are being converted into finished goods to generate sales
It is calculated as –
Inventory Turnover Ratio = (Cost of Goods Sold)/(Average Inventory)
Debtors Turnover Ratio signifies the efficiency of business in converting its debtors or credit sales into cash
It is calculated as –
Debtors Turnover Ratio = (Net Credit Sales or Revenue)/(Average Trade Receivables)
Fixed assets turnover ratio measures how efficiently a company uses its fixed assets to generate revenue
Fixed Assets Turnover Ratio = (Revenue from sales)/(Average Fixed Assets)
Total assets turnover ratio takes into account both fixed as well as current asset to measure the overall efficiency in generation of revenue with assets utilization
It is calculated as –
Total Assets Turnover Ratio = (Revenue from sales)/(Average Total Assets)
Working capital ratio measures the company’s efficiency in using its working capital to generate revenue for the business
It also indicates the relation between liquidity and profitability of the business
It is calculated as –
Working Capital Turnover Ratio = (Revenue from sales)/(Average Working Capital)
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This ppt is all about the long term finance for the business. From which sources a business firm used to get their long term finance to run the business. So i hope it will help you to give your presentation . Thanks for the download. And if you find any mistake, please feel free to comment and inform.
or send me a mail in tatinpisa@outlook.com
It is a type of financial ratio used to measure the efficiency of business in generating profit by utilizing assets
The larger the turnover ratio, the better as it shows that the company is optimally utilizing its assets as resources to earn revenue
Turnover ratios are calculated by dividing the revenues from average asset balance
It is also termed as efficiency ratio because it shows the company’s efficiency in conversion of assets into sales which in turn reflects the ROI
Inventory Turnover ratio measures how efficiently the stocks are being converted into finished goods to generate sales
It is calculated as –
Inventory Turnover Ratio = (Cost of Goods Sold)/(Average Inventory)
Debtors Turnover Ratio signifies the efficiency of business in converting its debtors or credit sales into cash
It is calculated as –
Debtors Turnover Ratio = (Net Credit Sales or Revenue)/(Average Trade Receivables)
Fixed assets turnover ratio measures how efficiently a company uses its fixed assets to generate revenue
Fixed Assets Turnover Ratio = (Revenue from sales)/(Average Fixed Assets)
Total assets turnover ratio takes into account both fixed as well as current asset to measure the overall efficiency in generation of revenue with assets utilization
It is calculated as –
Total Assets Turnover Ratio = (Revenue from sales)/(Average Total Assets)
Working capital ratio measures the company’s efficiency in using its working capital to generate revenue for the business
It also indicates the relation between liquidity and profitability of the business
It is calculated as –
Working Capital Turnover Ratio = (Revenue from sales)/(Average Working Capital)
Thank you for Watching
Subscribe to DevTech Finance
In simple language working capital can be described as the funds required by an enterprise to finance its day-to-day operations. The working capital of a business is calculated by deducting current liabilities from current assets. Hence, an enterprise has a working capital surplus if its current assets are more than current liabilities. On the other hand, if the current assets are less than current liabilities, the business has a working capital deficiency.
Bangalore University - M.Com III semester : Accounting & Taxation specialization : Subject : Accounting For Managerial Decisions - Performance Measurement System - Theory with Examples.
Leverages one of the most difficult to understand and interpret in financial management.. Here's a short explanation with calculation of financial and operating leverages..
It is an analysis of strength and weakness of an organisation by establishing the quantitative relation among the items of Balance Sheet or Income Statement of such an organisation
In simple language working capital can be described as the funds required by an enterprise to finance its day-to-day operations. The working capital of a business is calculated by deducting current liabilities from current assets. Hence, an enterprise has a working capital surplus if its current assets are more than current liabilities. On the other hand, if the current assets are less than current liabilities, the business has a working capital deficiency.
Bangalore University - M.Com III semester : Accounting & Taxation specialization : Subject : Accounting For Managerial Decisions - Performance Measurement System - Theory with Examples.
Leverages one of the most difficult to understand and interpret in financial management.. Here's a short explanation with calculation of financial and operating leverages..
It is an analysis of strength and weakness of an organisation by establishing the quantitative relation among the items of Balance Sheet or Income Statement of such an organisation
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
Resume
• Real GDP growth slowed down due to problems with access to electricity caused by the destruction of manoeuvrable electricity generation by Russian drones and missiles.
• Exports and imports continued growing due to better logistics through the Ukrainian sea corridor and road. Polish farmers and drivers stopped blocking borders at the end of April.
• In April, both the Tax and Customs Services over-executed the revenue plan. Moreover, the NBU transferred twice the planned profit to the budget.
• The European side approved the Ukraine Plan, which the government adopted to determine indicators for the Ukraine Facility. That approval will allow Ukraine to receive a EUR 1.9 bn loan from the EU in May. At the same time, the EU provided Ukraine with a EUR 1.5 bn loan in April, as the government fulfilled five indicators under the Ukraine Plan.
• The USA has finally approved an aid package for Ukraine, which includes USD 7.8 bn of budget support; however, the conditions and timing of the assistance are still unknown.
• As in March, annual consumer inflation amounted to 3.2% yoy in April.
• At the April monetary policy meeting, the NBU again reduced the key policy rate from 14.5% to 13.5% per annum.
• Over the past four weeks, the hryvnia exchange rate has stabilized in the UAH 39-40 per USD range.
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
#pi #sell #nigeria #pinetwork #picoins #sellpi #Nigerian #tradepi #pinetworkcoins #sellmypi
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Latino Buying Power - May 2024 Presentation for Latino CaucusDanay Escanaverino
Unlock the potential of Latino Buying Power with this in-depth SlideShare presentation. Explore how the Latino consumer market is transforming the American economy, driven by their significant buying power, entrepreneurial contributions, and growing influence across various sectors.
**Key Sections Covered:**
1. **Economic Impact:** Understand the profound economic impact of Latino consumers on the U.S. economy. Discover how their increasing purchasing power is fueling growth in key industries and contributing to national economic prosperity.
2. **Buying Power:** Dive into detailed analyses of Latino buying power, including its growth trends, key drivers, and projections for the future. Learn how this influential group’s spending habits are shaping market dynamics and creating opportunities for businesses.
3. **Entrepreneurial Contributions:** Explore the entrepreneurial spirit within the Latino community. Examine how Latino-owned businesses are thriving and contributing to job creation, innovation, and economic diversification.
4. **Workforce Statistics:** Gain insights into the role of Latino workers in the American labor market. Review statistics on employment rates, occupational distribution, and the economic contributions of Latino professionals across various industries.
5. **Media Consumption:** Understand the media consumption habits of Latino audiences. Discover their preferences for digital platforms, television, radio, and social media. Learn how these consumption patterns are influencing advertising strategies and media content.
6. **Education:** Examine the educational achievements and challenges within the Latino community. Review statistics on enrollment, graduation rates, and fields of study. Understand the implications of education on economic mobility and workforce readiness.
7. **Home Ownership:** Explore trends in Latino home ownership. Understand the factors driving home buying decisions, the challenges faced by Latino homeowners, and the impact of home ownership on community stability and economic growth.
This SlideShare provides valuable insights for marketers, business owners, policymakers, and anyone interested in the economic influence of the Latino community. By understanding the various facets of Latino buying power, you can effectively engage with this dynamic and growing market segment.
Equip yourself with the knowledge to leverage Latino buying power, tap into their entrepreneurial spirit, and connect with their unique cultural and consumer preferences. Drive your business success by embracing the economic potential of Latino consumers.
**Keywords:** Latino buying power, economic impact, entrepreneurial contributions, workforce statistics, media consumption, education, home ownership, Latino market, Hispanic buying power, Latino purchasing power.
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
2. (Meaning)
A joint stock company should have capital in
order to finance its activities. It raises its
capital by issue of shares.
• The M.O.A. must state the amount of capital with
which the company is desired to be registered and
the number of shares into which it is to be divided.
• When total capital of a company is divided into
shares, then it is called Share capital.
• Share capital is the total amount of capital collected
from its shareholders for achieving the common goal
4. 1. Authorized, registered, maximum
or normal capital
• The maximum amount of capital, which a
company is authorized to raise from the public
by the issue of shares, is known as authorized
capital.
• It is a capital with which a company is
registered, therefore it is also known as
registered capital.
5. 2.Issued Capital
• Generally, a company does not issue its authorized
capital to the public for subscription, but issues a
part of it.
• So, issued capital is a part of authorized capital,
which is offered to the public for subscription,
including shares offered to the vendor for
consideration other than cash.
• The part of authorized capital not offered for
subscription to the public is known as 'un-issued
capital'.
• Such capital can be offered to the public at a later
date.
6. 3.Subscribed Capital
• It can not be said that the entire issued capital
will be taken up or subscribed by the public.
• It may be subscribed in full or in part.
• The part of issued capital, which is subscribed by
the public, is known as subscribed capital
7. 4.Called Up Capital
• It is that part of subscribed capital, which is
called by the company to pay on shares allotted.
• It is not necessary for the company to call for the
entire amount on shares subscribed for by
shareholders.
• The amount, which is not called on subscribed
shares, is called uncalled capital.
8. 5. Paid-up Capital
• It is that part of called up capital, which actually
paid by the shareholders. Therefore it is known
as real capital of the company.
• Whenever a particular amount is called and a
shareholder fails to pay the amount fully or
partially, it is known an unpaid calls or calls in
arrears.
• Paid-up Capital = Called up capital - calls in
arrears
9. • It is that part of uncalled capital which has been
reserved by the company by passing a special
resolution to be called only in the event of its
liquidation.
• This capital can not be called up during the
existence of the company
• It would be available only in the event of
liquidation as an additional security to the
creditors of the company
10. TERMS IN SHARE CAPITAL
CAPITAL STOCK :
The common and preferred stock a company is
authorized to issue, according to their corporate
charter.
Capital stock represents the size of the equity
position of a firm and can be found on the balance
sheet (or notes) of a typical financial statement.
Firms can both issue more capital stock, or
buyback shares that are currently owned by
shareholders.
11. SHARES
When a shareholder transfers shares,
he/she must complete a share transfer
form and send along with share
certificate to a company for recording
the change in share ownership.
Large companies which may have thousands of
shareholders appoint registrars and transfer agent
to handle the numerous ownership changes in the
company shares in electronic form to avoid
handling of too much of paperwork that is
associated with share transfers.
These are known as demat shares.
12. SHARE CERTIFICATE
The ownership of shares in a company is
evidenced by a share certificate that indicates the
kind and number of share as well as their
distinctive serial numbers.
13. PAR VALUE
It represents the minimum amount that a
shareholder must pay on each shares.
The par value ( face value) of a company’s stock
constitutes the company’s legal minimum capital.
14. ACCOUNTING FOR SHARE CAPITAL
• PAR VALUE STOCK
• SHARE PREMIUM / SECURITIES PREMIUM
• NO-PAR STOCK
15. ISSUANCE OF SHARE CAPITAL WITH PAR
VALUE
• DEEPAK COMPANY ISSUES 1000 EQUITY
SHARES OF RS 10 PER EQUITY SHARES AT
RS 15 (INCLUDING PREMIUM RS 5)
REQUIRING FULL PAYMENT.
• CASH 15000
▫ EQUITY SHARE CAPITAL 10000
▫ SHARE PREMIUM 5000
16. ISSUANCE OF SHARE CAPITAL AT A
DISCOUNT
• DEEPAK COMPANY ISSUES ITS SHARES AT
RS 9.50 PER SHARE
• CASH 9500
• DISCOUNT ON ISSUE OF SC 500
▫ EQUITY SHARE CAPITAL 10000
17. ISSUANCE OF SHARE CAPITAL WITHOUT
PAR VALUE
• DEEPAK COMPANY ISSUED 1000 SHARES OF
NO PAR VALUE AT RS 15 PER SHARE
• CASH 15000
▫ EQUITY SHARE CAPITAL 15000
• CASH 15000
▫ EQUITY SHARE CAPITAL 7000
▫ SHARE PREMIUM 8000
18. ISSUANCE OF SHARE CAPITAL FOR NON
CASH ASSETS AND SERVICES
• DEEPAK COMPANY’S LAWYERS AGREE TO
ACCEPT 500 SHARES OF RS 10 PAR VALUE FOR
PREPARATION OF LEGAL DOCUMENTS AND
OTHER SERVICES RENDERED IN CONNECTION
WITH FORMATION OF THE COMPANY. THE
FAIR VALUE OF THE SERVICES IS RS 8000.
• PRELIMINARY EXPENSES 8000
▫ EQUITY SHARE CAPITAL 5000
▫ SHARE PREMIUM 3000
19. • DEEPAK COMPANY ISSUES 10,000 EQUITY
SHARES OF RS 10 EACH TO ACQUIRE A
PIECE OF LAND BUT THE FAIR VALUE OF
THE LAND IS NOT EVIDENT. IF THE
COMPANY’S SHARES TRADE AT RS 18
• LAND 180000
▫ EQUITY SHARE CAPITAL 100000
▫ SHARE PREMIUM 80000
20. RIGHTS ISSUE OF SHARE CAPITAL
• An existing shareholder who receives a rights
offer may
▫ Take up all the shares offered to him
▫ Take up less than the number of shares offered to
him
▫ Renounce his rights in favor of another person
▫ Not take up the rights offer
21. RECEIPT OF SHARE OF CAPITAL IN
INSTALLMENTS
• CASH
▫ SHARE APPLICATION AND ALLOTMENT
• SHARE APPLICATION AND ALLOTMENT
▫ EQUITY SHARE CAPITAL
▫ CASH
• CASH
▫ SHARE APPLICATION AND ALLOTMENT
• SHARE FIRST CALL
▫ EQUITY SHARE CAPITAL
• CASH
▫ SHARE FIRST CALL
• SHARE SECOND AND FINAL CALL
▫ EQUITY SHARE CAPITAL
• CASH
▫ SHARE SECOND AND FINAL CALL
22. FORFEITURE OF SHARES
• DEEPAK COMPANY DID NOT RECEIVE THE
AMOUNT OF SECOND CALL ON 100 SHARES
UNTIL DECEMBER 29 AND THE SHARES
WERE FORFEITED ON JANUARY 17.
• EQUITY SHARE CAPITAL 1000
▫ SHARES SECOND AND FINAL CALL 200
▫ SHARES FORFEITED 800