CA foundation accounts Introduction to company account reissue and forfeiture of shares
The free CA Foundation accounts video on Introduction to company account reissue and forfeiture of shares cover following topics:
Introduction to company Account
Introduction
What is Company
Types of Company
Intro to Format of FS
BS as per Schedule 6
PL as per Schedule 6
Summary
Quiz
Share Capital
Calls in Arrear & Advance
Types of Share
Quiz
Conclusion
Issue of Shares
Introduction
How Shares are Issued
Issue of Share at one instalment
Over and Under Subscription
Issue of share at premium
Using Security premium account
Example-Issue of Share at premium
Issue of Share at discount
Issue of Shares in Instalments
Pro rata allotment
Calls in Arrear
Interest on Calls in Arrear & Advance
Quiz
Forfeiture of share
Intro Forfeiture of share
Accounting Entry Forfeiture
Forfeiture of share originally issued at discount
Forfeiture of share originally issued at Premium
Forfeiture vs. Surrender of Share
Examples of Forfeiture
Summary Forfeiture of share
Reissue of Forfeited share
Intro to Reissue of Forfeited share
Reissue Accounting Entry
Reissue at Premium
Reissue at Discount
Summary
Quiz
Issue of Shares other than cash
Introduction to Issue of Shares other than cash
Issue of Shares to Owners
Example
Issue of Shares to Vendors
Example
Quiz
Summary
Final Quiz
Conclusion