Issue of Shares & Debentures with Accounting Ratios | Testkart

Master Issue of Shares & Debentures with Accounting Ratios – Complete Exam-Ready Course

Struggling with Company Accounts and Ratio Analysis? This comprehensive course is designed specifically for Class 12 CBSE/ISC students, CA Foundation aspirants, and B.Com learners who want to score full marks in one of the most scoring yet tricky units of Accountancy. From journal entries to share forfeiture to 30+ accounting ratios, everything is covered step-by-step with practical examples.

📘 What's Covered in This Course

1. Issue of Shares

• Share Capital – Concept, types, and presentation as per the Companies Act
• Procedure of Issue – Lumpsum (one-time payment) & Installments (Application, Allotment, First Call, Second Call … Final Call)
• Journal Entries – Issue to Promoters, Underwriters, Vendors, and Public (both Lumpsum & Installment methods)
• Key Terminologies – Calls in Arrears, Calls in Advance, Securities Premium
• Share Forfeiture – Definition, journal entries at par/premium with at least 4 solved examples
• Re-Issue of Shares – At Par, at Premium, and at Discount

2. Issue of Debentures

• Debenture – Concept and key points every student must remember
• Types of Debentures – Secured, Unsecured/Naked, Fully Convertible, Partly Convertible, Non-Convertible, Bearer, Registered, Redeemable, Irredeemable, Specific Coupon Rate, and Zero Coupon Rate (with concept & definition)
• Difference Between Shares & Debentures – A must-know comparison for exams
• Journal Entries – Issue to Promoters, Underwriters, Vendors, and Public (Lumpsum & Installment methods)

3. Accounting Ratios

• Fundamentals – Definition, concept, objectives & merits of accounting ratios
• Liquidity Ratios – Current Ratio, Quick/Liquid/Acid Test Ratio, Super Quick/Absolute Liquid Ratio
• Solvency Ratios – Debt-Equity, Total Assets to Debt, Proprietary, Interest Coverage, Debt to Capital Employed, Total Debt/Solvency Ratio
• Activity/Turnover Ratios – Inventory, Trade Receivables, Trade Payables, Working Capital, Net Assets, Fixed Assets, Total Capital, Total Assets, Current Assets Turnover Ratios
• Profitability Ratios – Gross Profit, Net Profit, Operating Ratio, Operating Profit, Return on Capital Employed, Return on Equity, Return on Investment, Return on Total Assets, Expenses Ratio
• Market-Based Ratios – Earning Per Share (EPS), Price to Earnings (P/E), Dividend Payout, Dividend Yield
• Plus – Demerits of Accounting Ratios, classification of ratios, and fixed assets ratio

🎯 Who Is This Course For?

• Class 12 Commerce students (CBSE, ISC & State Boards) preparing for board exams
• CA Foundation / CS Foundation / CMA Foundation aspirants
• B.Com / BBA students looking to strengthen fundamentals of Company Accounts
• Anyone who finds journal entries and ratio formulas confusing and wants a structured, example-driven approach

⭐ Key Highlights

• Exam-Focused Coverage – Every topic mapped to the latest CBSE/ISC syllabus and competitive exam patterns
• 30+ Accounting Ratios – Formula + concept + interpretation, all in one place
• 4+ Solved Examples on Share Forfeiture – Learn the trickiest topic with clarity
• Step-by-Step Journal Entries – For every scenario: promoter, underwriter, vendor & public
• Simplified Terminology – Complex terms explained in easy, student-friendly language
• Perfect for Quick Revision – Structured notes ideal for last-minute prep before boards or entrance tests

Whether you're aiming for a 95+ in Accountancy boards or building a strong foundation for professional exams, this course gives you the complete toolkit to master Company Accounts and Ratio Analysis with confidence.