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Accounting for Share Capital - Coggle Diagram
Accounting for Share Capital
Features of Companies
.Body Corporate
Limited Liability
Common seal
May sued or be sued
Kinds of Companies
Public company
Private Company
One Person Company
Procedure of Share issue
Issue of Prospectus
Allotment of shares
Reciept of shares
Categories of shares
Authorised Shares
Issued Capital
Subscribed Capital
Called UP Capital
Paid up Capital
Reissue of Forfeiture
Director reissue such shares which may be at par , at Premium or at a discount . Forfeited shares may be reissued as fully paid at a par , premium , Discount
Types of Shares
Preference Shares
Equity Shares
Accounting Treatment
On application
On calls - calls in arrers , calls in advance
Under Subscription