Archive | Issue of Shares

Issue of Shares: Problems and Solutions | India | Accounting

Here is a compilation of top six accounting problems on issue of shares with its relevant solutions.  Problem 1 (Issue of Shares at Par—Journal, Cash Book and Balance Sheet): A Limited Company issued 25,000 Ordinary Shares of Rs. 25 each payable Rs. 5 on application, Rs. 10 on allotment and Rs. 5 each on subsequent calls, 20,000 shares were fully- [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Issue of Shares|Comments Off on Issue of Shares: Problems and Solutions | India | Accounting

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 accounting records for the sums [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Issue of Shares|Comments Off on Accounting Treatment for Issue of Shares at Par | India | Company

Journal Entries on Issue of Shares

In this article we will discuss about the Journal Entries on Issue of Shares for Consideration Other than Cash. A company may issue shares for consideration other than cash. It may, for example, purchase some fixed assets for which it may make payment in the form of shares. Or it may take over a running business and the consideration for [...]

By |2016-06-28T10:12:43+00:00June 28, 2016|Issue of Shares|Comments Off on Journal Entries on Issue of Shares
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