Issue of Shares Chapter in Single Video | Corporate Accounting | Company Accounts | Chandan Poddar

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In this Video We Will Discuss Issue of Shares Complete all Concept, examples and problems for Class 11, Class 12, CA, CS, CMA, B.com, BBA, NTA UGC-Net, RRB NTPC, Junior account assistant, accounts clerk, AAO, SSC CGL, IBPS, SBI PO, Clerk, and Other Commerce Courses

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Topic Covered:
00:00 Introduction and understanding of shares including escrow account
09:18 Entire Applications received by the company
13:58 Minimum Subscription
24:06 Example of Under subscription, oversubscription and par subscription of shares
37:06 Solution  
44:41 Issue of shares at more than face value
53:40 Example of Issue of shares at more than face value
01:09:33 Concept of calls in arrears
01:22:17 Concept of calls in advance
01:25:42 Example of calls in advance
01:35:25 Concept of pro-rata allotment
01:41:08 Example of pro-rata allotment
01:57:17 Example 2 of pro-rata allotment
02:00:34 Pro-rata and calls in arrears with example
02:21:16 Example 2 Pro-rata and calls in arrears
02:27:23 Forfeiture of shares
02:39:32 Example of Forfeiture of shares
02:52:15 Question of Forfeiture of shares
02:55:14 Reissue of shares
02:58:29 Case-1 Issue at Par  
03:01:54 Case-2 Issue at Premium
03:04:38 Case-3 Issue at Discount
03:11:06 Example of Reissue  
03:18:55 The important questions of the issue of shares
03:46:39 Issue of shares for consideration other than cash
03:58:50 How to discharge the purchase consideration
04:00:30 Example of discharging the purchase consideration
04:08:30 Example 2 of discharge the purchase consideration

Topic Covered:
Introduction and understanding of shares including escrow account
Under subscription, oversubscription and par subscription of shares
Issue of shares at a premium
Concept of calls in arrears
Concept of calls in advance
Concept of pro-rata allotment
Pro-rata and calls in arrears
Forfeiture of shares
Reissue of shares
The important question of the issue of shares
Issue of shares for consideration other than cash
Interest on calls in arrears
Interest on calls in an advance issue of shares
Category based questions

What is Issue of Shares?
The issue of shares is the procedure in which enterprises allocate new shares to the shareholders. Shareholders can be either corporates or individuals. The enterprise follows the rules stipulated by Companies Act 2013 while circulating the shares. The Issue of Prospectus, Receiving Applications, Allocation of Shares are 3 key fundamental steps of the process of issuing the shares.

A noticeable feature of the company’s capital is that the amount on its shares can be progressively collected in simple instalments that are spread over a time frame relying upon its enhancing financial obligation.

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4 سال پیش در تاریخ 1399/10/01 منتشر شده است.
216,266 بـار بازدید شده
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