Illustration 15|| Company Accounts || Unit 2 || CA Foundation || Forfeiture and resissue Company accounts Introduction of company Types of company methods of redemption of debentures Accountancy class 12 Accounting for Companies Accounting for Share Capital Share and share capital : nature and types Accounting for share capital - issue and allotment of equity and preferences shares Public subscription of shares - over subscription and under subscription of shares issue at par and at premium calls in advance and arrears (excluding interest) issue of shares for consideration other than cash Concept of Private Placement and Employee Stock Option Plan ESOP Accounting treatment of forfeiture and reissue of shares Disclosure of share capital in the Balance Sheet of a company
