Issue of Shares

Accounting Treatment for Share

Issue of Shares

  1. A company issues its shares to the general public through an invitation called prospectus....}

Issue of Shares on Installment Basis

Accounting Treatment for Share

Issue of Shares on Installment Basis

  1. A share is issued at either on lump-sum basis or on installment basis. In lump-sum basis, c...}

Calls in Arrears and Calls in Advance

Accounting Treatment for Share

Calls in Arrears and Calls in Advance

  1. Calls in arrears is the situation when the shareholder fails to pay the called money in the...}

Share Forfeiture and Re-issue of Forfeited Shares

Accounting Treatment for Share

Share Forfeiture and Re-issue of Forfeited Shares

  1. A joint stock company allots shares to the applicants applied for the shares. Upon allotmen...}