Accounting for Share Capital issue of shares accounting entries part-4.pptx
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DivyaRastogiRHPGDIISuivre
27 May 2023•0 j'aime•9 vues
Accounting for Share Capital issue of shares accounting entries part-4.pptx
27 May 2023•0 j'aime•9 vues
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DivyaRastogiRHPGDIISuivre
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Accounting for Share Capital issue of shares accounting entries part-4.pptx
- 1. ACCOUNTING FOR SHARE CAPITAL ISSUE OF SHARE, PROCEDURE & JOURNAL ENTRY BY: MS. DIVYA RASTOGI ASSISTANT PROFESSOR BBA DEPARTMENT GL BAJAJ INSTITUTE OF ADVANCED STUDIES, GREATER NOIDA U.P
- 2. TOPICS TO BE COVER: • Procedure of Issue of Share. • Journal Entries of Issue of Share
- 3. • Procedure Of Issue Of Share Public Company-Register Initial Public Offer (IPO) Issue Of Prospectus (Invitation to public to purchase its share) Company receive Application with application money. Under Subscript ion Full Subscri ption Over Subscript ion Minimum Subscription Check Rejecting Few Application Pro Rata Allotment of Shares (Allotment Money Call) Make the 1st Calls IInd & Final Calls
- 4. ISSUE OF SHARES- EXAMPLE: • Company generally do not call the whole amount in lumsum. They call in installments. • Example Co. required to raise Rs. 1,00,000 • Co. issue 10,000 shares, Rs 10 each share • Different stages: 3or more stages. • Application stage- Rs. 2 per share, Amt receive- Rs. 20,000 • Allotment stage- Rs. 2 per share, Amt receive- Rs. 20,000 • Ist call stage- Rs- 3 per share, Amt receive- Rs. 30,000 • IInd and Final call stage- Rs 3 per share, Amt receive- Rs. 30,000.