Introduction of Company Accounts - Basic Terms, Types, Shares, & Share Capital
Learn about the introduction of company accounts, basic terms, types of companies, shares, share capital, and general instructions for preparing a balance sheet.
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Presentation Transcript
Chapter-Introduction of Company Accounts
Introduction of Company Accounts Introduction of Basic Terms- Meaning Nature Features Difference between Partnership Vs Public Ltd, Company Types & Formation Private Company Public Company One Person Company Company Limited by Shares Company Limited by Guarantee Unlimited Company
Introduction of Company Accounts Shares- Meaning Classification & Types of Shares- Equity Shares Preference Shares Types of Preference Shares- On basis of Dividend payout-Cumulative & Non Cumulative On basis of Participation-participatory & Non Participatory On basis of Convertibility-Convertible & Non Convertible On basis of Redeemability- Redeemable & Irredeemable
Introduction of Company Accounts Share Capital- Classification of Share Capital Authorized Capital Issued Capital Subscribed Capital Called-up Capital Paid-up Capital Reserve Share Capital
Introduction of Company Accounts General Instruction for preparing B/S- EQUITY & LIABILITY- 1. Shareholders Fund 2. Share Application Money pending Allotment 3. Non Current Liabilities 4. Current Liabilities ASSETS- 1. Non-Current Assets Fixed assets( Tangible, Intangible, WIP etc) Non Current Investment Deferred Tax Asset(Net) LT Loan and Advances Other Non- Current Assets 2. Current Assets Current Investment Stock Trade receivables Cash and Cash Equivalents ST Loan & Advances Other CA
Introduction of Company Accounts Mode and Methods of Issue of Securities 1. Public Company 2. Private Company
Introduction of Company Accounts Public Company- Publics offer at IPO, FPO,OFS Private Placement Right Issue Bonus Share Issue Public Company- Private Placement Right Issue Bonus Issue
Introduction of Company Accounts Issue of Shares- At par At Premium At Discount Forfeiture and Re-Issue of Shares- At par At Premium Balance of Share forfeited a/c Transferred to Capital Reserve
THANK YOU!! Assistant Prof. Pradeep H. Tawade DEPARTMENT OF ACCOUNTANCY, NSS College of Commerce & Eco. Tardeo, Mumbai-34 Email ID pradeeptawade26@yahoo.com Mobile No. 9619491859
