Tag Archives | Issue

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 […]

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 […]

Accounting Treatment for Issue of Shares at Par | India | Company

In this article we will discuss about the accounting treatment for the issue of shares at par, explained with the help of suitable illustrations. When a shareholder is required to pay an amount equal to the face value or nominal value of shares, then such issue of shares is at par. To have a complete […]

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