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GyanMul Prep · NEB +2 · Management · Grade 12

Accountancy (Management, Grade 12)

Everything on these tabs is Accountancy (Management, Grade 12) only, within NEB +2 Management · Grade 12.

Management · Grade 12 subjects

GyanMul Prep · NEB +2 · Management · Grade 12

Accountancy (Management, Grade 12)

Everything on these tabs is Accountancy (Management, Grade 12) only, within NEB +2 Management · Grade 12.

Management · Grade 12 subjects

Chapter 2 of 14 · Accountancy (Management, Grade 12)

Accounting for Shares

8 topics
Board exam — marks not published
15 solved questions

Share capital from authorised to paid-up, ordinary against preference shares, and the journal entries for every way a share is issued — in lump sum or instalments, at par, premium or discount, under- or over-subscribed, forfeited and re-issued.

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Topics

What the syllabus defines for this chapter

1Share capital: authorised, issued, subscribed, called-up and paid-up
2Ordinary shares and preference shares, and their types
3Issue of shares in lump sum and in instalments
4Issue at par, at a premium and at a discount
5Under-subscription and over-subscription: rejection, pro-rata and mixed allotment
6Calls in arrears and calls in advance
7Forfeiture and re-issue of shares
8Issue of shares for consideration other than cash