Accounting for Share Capital – Complete Notes (CBSE Class 12)

Complete, well-structured notes on Accounting for Share Capital (Company Accounts) for CBSE Class 12. Covers the company and its features, types of companies, incorporation, types of shares, authorised/issued/subscribed/called-up/paid-up capital, issue of shares at par and premium (lump sum and instalments), securities premium, over- and under-subscription with pro-rata allotment, calls-in-arrears and calls-in-advance, shares issued for consideration other than cash, forfeiture and reissue of shares. Includes all key journal entries in table format, Balance Sheet presentation, formulas and examples for quick revision.