Corporate Accounting: class 12th Accounts Notes

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Corporate Accounting: class 12th Accounts Notes

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Size – 31mb
Language – English
Subject – corporate accounting class 12th
Pages – 45

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Description

Contents

Difference between bookkeeping and accounting

Three golden rules

COMPANIES ACCOUNTS

1. Accounting for share capital

Issue of shares in par, premium, discount, call in arrears, call in advance, under subscription,

Over subscription

Rejection of shares, pro rata allotment, combination.

Forfeiture and reissue of shares

Issue of shares other than cash

2. Issue of debentures

In par, premium, discount, over and under subscription, call in arrears and advance, other than cash.

All with working notes

 

 

 

 

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