Tag Archives | Issue of Shares

Accounting Entries for Issue of Shares at Premium | India | Company

In this article we will discuss about the accounting entries for the issue of shares at premium, explained with the help of an illustration.  A company likely to be very successful and enjoying a good reputation, asks intending shareholders to pay, on each share, a sum higher than the face value. In other words, when shares are issued at a [...]

By |2017-02-06T20:59:01+00:00February 6, 2017|Shares|Comments Off on Accounting Entries for Issue of Shares at Premium | India | Company

Issue of Shares: Problems and Solutions | India | Accounting

Here is a compilation of top six accounting problems on issue of shares with its relevant solutions.  Problem 1 (Issue of Shares at Par—Journal, Cash Book and Balance Sheet): A Limited Company issued 25,000 Ordinary Shares of Rs. 25 each payable Rs. 5 on application, Rs. 10 on allotment and Rs. 5 each on subsequent calls, 20,000 shares were fully- [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Issue of Shares|Comments Off on Issue of Shares: Problems and Solutions | India | Accounting

Accounting Procedure for Issue of Shares at Discount

In this article we will discuss about the accounting procedure for the issue of shares at discount, explained with the help of necessary journal entries and illustration.  Generally a Company is not allowed to issue shares at a discount, i.e. at a price less than the face value of the shares. However, if a Company wants to raise capital by [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Shares|Comments Off on Accounting Procedure for Issue of Shares at Discount
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