{"id":9499,"date":"2018-02-12T14:32:52","date_gmt":"2018-02-12T09:02:52","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=9499"},"modified":"2019-03-11T12:43:45","modified_gmt":"2019-03-11T07:13:45","slug":"accounting-share-capital-class-12-notes-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/","title":{"rendered":"Accounting For Share Capital class 12 Notes Accountancy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/#Class_12_Accountancy_notes_Chapter_7_Accounting_For_Share_Capital\" >Class 12 Accountancy notes Chapter 7 Accounting For Share Capital\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/#Accounting_For_Share_Capital_Class_12_Notes_Accountancy\" >Accounting For Share Capital Class 12 Notes Accountancy<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/#Characteristics_Features_of_a_company\" >Characteristics (Features) of a company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/#Types_of_Companies\" >Types of Companies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/#CBSE_Class_12_Revision_Notes_and_Key_Points\" >CBSE Class 12 Revision Notes and Key Points<\/a><\/li><\/ul><\/nav><\/div>\n<p><strong>CBSE class 12 Accounting For Share Capital Class 12 Notes Accountancy<\/strong> in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides accounting for partnership firm\u2019s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. Class 12 Accountancy notes on chapter 7 accounting for partnership firm\u2019s fundamentals are also available for download in CBSE Guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Class_12_Accountancy_notes_Chapter_7_Accounting_For_Share_Capital\"><\/span><strong>Class 12 Accountancy notes Chapter 7 Accounting For Share Capital\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Download CBSE class 12th revision notes for chapter 7 Accounting For Share Capital\u00a0in PDF format for free. Download revision notes for Accounting for Share Capital\u00a0class 12 Notes and score high in exams. These are the Accounting For Share Capital\u00a0class 12 Notes prepared by team of expert teachers. The revision notes help you revise the whole chapter 7 in minutes. Revision notes in exam days is one of the best tips recommended by teachers during exam days.<\/p>\n<p style=\"text-align: center;\"><strong><a class=\"button\" href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-revision-notes\/7\/\">Download Revision Notes as PDF<\/a><\/strong><\/p>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Accounting_For_Share_Capital_Class_12_Notes_Accountancy\"><\/span><strong>Accounting For Share Capital Class 12 Notes Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>,(Share and Share Capital: Nature and types)<\/p>\n<p>\u201cA Company is an artificial person created by law, having separate entity with a perpetual succession and a common seal.\u201d<\/p>\n<p>Definition given by Prof. Haney<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Characteristics_Features_of_a_company\"><\/span><strong>Characteristics (Features) of a company<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>The certificate of incorporation of a company is issued by registrar of companies as per procedure\/guidelines given in the Companies Act, 2013. The law considers a company as an artificial legal person.<\/li>\n<li>A Company is a separate legal entity from its owner (shareholders).<\/li>\n<li>A company has perpetual existence, not affected by the death, lunancy or insolvency of its shareholders. It can be wounded up only by the law (Court or registrar of company.)<\/li>\n<li>Every company has it own common seal, which act as the official signature of the company.<\/li>\n<li>The shares of a company is transferable subject to certain conditions (e.g. some conditions for private company.)<\/li>\n<li>The company is managed by the \u2018Board of Directors\u2019, the directors are representative of the shareholders (owners). So, management and ownership are separate in company organization.<\/li>\n<li>The liability of a shareholder is limited upto the nominal price of shares subscribed by one.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Types_of_Companies\"><\/span><strong>Types of Companies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol start=\"1\">\n<li>Private Company \u2013 Section 2 (68) of the Companies Act, 2013 defines \u201cA private Company means a company which has a minimum paid up capital of Rs. 100,000 and which by its Articles of Association \u2013<br \/>\n(a) restricts the right to transfer its shares;<br \/>\n(b) limits the number of its members to 200 excluding its part or present<br \/>\nemployee members;<br \/>\n(c) Prohibits any invitation to public to subscribe for any of its securities.<\/li>\n<li>Public Company \u2013 According to section 2 (71) of the Companies Act, 2013 a public company means a company which is not a private company and has a minimum paid up capital of L 500,000 or higher capital as may be prescribed a private company which is a subsidiary of a company not being a private company shall be deemed a public company.<\/li>\n<li>One Person Company \u2013 Section 2 (62) of the Companies Act, 2013 states one person company is a company which has only one person as a member.\u00a0 Rule 3 of the Companies (In Corporation) Rules, 2014 provides that (i) only on Indian citizen resident in India can form one person company (ii) Its paid up capital is not more than 50 lakhs; (iii) Its Average annual turnover should not exceed Rs. 2 crores; (iv) It cannot carry out Non banking financial Investment activities.<\/li>\n<\/ol>\n<p><strong>Class \/ Types of Shares :<\/strong> There are two classes of shares<\/p>\n<ol>\n<li>Preference shares : The shares which get preferential right in respect of :<br \/>\n(a) Right of dividend<br \/>\n(b) Repayment of capital on winding up of the company.<\/li>\n<li>Equity shares : The shares which are not preference shares are called equity shares and do not get preference in above respect.<\/li>\n<\/ol>\n<p><strong>Distinction between Equity Share and Preference Share<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Basic<\/td>\n<td>Equity Share<\/td>\n<td>Preference share<\/td>\n<\/tr>\n<tr>\n<td>1. Refund of capital<\/td>\n<td>On Winding up, the equity share capital is paid after the preference share capital is paid or equity shareholder received residual amount.<\/td>\n<td>On winding up, the preference Share capital is paid before the Equity share capital is paid or preference shareholder have preference to get refund of capital over Equity shareholders.<\/td>\n<\/tr>\n<tr>\n<td>2. Right of dividend<\/td>\n<td>Dividend is paid on Equity shares after payment of dividend on preference shares.<\/td>\n<td>Dividend is paid on Preference share before payment of dividend on Equity shares.<\/td>\n<\/tr>\n<tr>\n<td>3. Right of Dividend<\/td>\n<td>No fixed rate of dividend. It is decided by board of directors every year and vary periodically.<\/td>\n<td>Fixed rate of dividend prescribed on the face of preference shares e.g. 9% Preference same in this case rate of dividend is 9%.<\/td>\n<\/tr>\n<tr>\n<td>4. Right to Vote<\/td>\n<td>Equity shareholder have the right to vote in meeting of shareholders and they elect director for managing the company.<\/td>\n<td>In normal course of business, preference shareholders do not enjoy the right to vote in the meetings of shareholders. But they have it only in special circumstances<\/td>\n<\/tr>\n<tr>\n<td>5. Redemption<\/td>\n<td>Equity share are not redeemable, however, a company may buy back its equity shares as condition prescribed in section 68 of the Companies Act, 2013<\/td>\n<td>Preference share are always redeemable, now a company cannot issue irredeemable preference shares.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Types OR Classes of Preference Shares<\/strong><\/p>\n<p><strong>(a) With Reference to Dividend :<\/strong><\/p>\n<ol start=\"1\">\n<li>Cumulative Preference shares : Cumulative preference shares are these preference shares, the holders of which are entitled to receive arrears of dividend before any dividend is paid on equity shares.<\/li>\n<li>Non-cumulative Preference shares : Non-cumulative preference shares are those preference share, the holders of which do not have the right to receive arrear of divided. If no dividend is declared in any year due to any reason. Such shareholders get nothing, nor they can claim unpaid dividend in any subsequent years.<\/li>\n<\/ol>\n<p><strong>(b) With Reference to Participation<\/strong><\/p>\n<ol start=\"1\">\n<li>Participating preference shares : such shares, in addition to the fixed preference dividend, carry a right to participate in the surplus profit, if any, after providing dividend at a stipulated rate to equity shareholders.<\/li>\n<li>Non-Participating preference shares : Such shares get only a fixed rate of dividend every year and do not have a right to participate in the surplus profit.<\/li>\n<\/ol>\n<p><strong>(c) With Reference to Convertibility<\/strong><\/p>\n<ol start=\"1\">\n<li>Convertible preference shares : are those preference shares which have the right\/option to be converted into equity shares.<\/li>\n<li>Non-convertible preference shares : are those preference shares which do not have the right\/option to be converted into Equity shares.<\/li>\n<\/ol>\n<p><strong>(d) With Reference to Redemption<\/strong><\/p>\n<ol start=\"1\">\n<li>Redeemable preference shares : are those preference shares the amount of which can be redeemed by the company at the time specified for their repayment or earlier.<\/li>\n<li>Irredeemable preference shares : are those preference shares the amount of which cannot be refunded by the company unless the company is wound up. Now a company cannot issue irredeemable preference shares.<\/li>\n<\/ol>\n<p><strong>Some Important Terms used in Accounting for Share Capital<\/strong><\/p>\n<p><strong>Note 1 :<\/strong> Minimum Subscription (Section 39) \u2013 It is the minimum amount stated in the prospectus that must be subscribed by the public before an allotment of any security is made.<\/p>\n<p><strong>Prospectus :<\/strong> It is an invitation to public for subscription of shares or debentures.<\/p>\n<p><strong>Capital :<\/strong> means amount invested in the business for the purpose of earning revenue. In case of company money is contributed by public and people who contributed money are called shareholders.<\/p>\n<p><strong>Share Capital:<\/strong> Capital raised by issue of shares is called share capital.<\/p>\n<p><strong>Authorised Capital:<\/strong> Also called as Nominal or registered capital. It is the maximum amount of capital a company can issue. It is stated in Memorandum of Association.<\/p>\n<p><strong>Issued Capital:<\/strong> This is part of authorized capital which is offered to public for subscription. It cannot exceed authorized capital.<\/p>\n<p><strong>Called Up Capital:<\/strong> It is the amount of nominal value of shares that has been called up by the company for payment by the subscriber towards the share.<\/p>\n<p><strong>Paid Up Capital:<\/strong> It is part of called up capital that the members of company or shareholders have paid.<\/p>\n<p><strong>Reserve Capital:<\/strong> It is part of increased capital and\/or portion of uncalled share capital of an unlimited company which can be called only in case of winding up of the company.<\/p>\n<p><strong>Capital Reserve:<\/strong> It is capital profit not available for distribution as dividend. It is represented in balance sheet of company as Reserves and Surplus under the heading Shareholder\u2019s Funds.<\/p>\n<p><strong>Issues of Shares At Premium:<\/strong> It is issue of share at more than face value.<\/p>\n<p>This premium can be utilized for : (Section 52)<\/p>\n<ol>\n<li>Issue of fully paid bonus shares to the shareholders.<\/li>\n<li>Write off preliminary expenses of the company.<\/li>\n<li>Writing off securities issue expenses commission paid discount on issue of securities.<\/li>\n<li>For providing the premium payable on redemption of Redeemable preference shares or debentures of the company.<\/li>\n<li>For Buy back of its own shares as per Section 68.<\/li>\n<\/ol>\n<p>Journal Entries for accounting of securities premium, the securities premium may be collected by the company with application money \/ Allotment money \/ First call\/Final Call depend upon the terms of issue of shares. If questions is silent regarding the securities premium amount due, it is assumed that securities premium money is due with the allotment money. Following are the various situation of securities premium received with application, allotment and call.<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>1. For Application money<\/td>\n<td>Bank Account\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>To Share Application A\/c<\/td>\n<td>(No. of Application X application amount per share)<\/td>\n<\/tr>\n<tr>\n<td>On acceptance of Applications<\/td>\n<td>Share Application A\/c\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>To Share Capital A\/c<\/p>\n<p>To Securities Premium A\/c<\/td>\n<td>(No. of share allotted X application amount called on cash) (Amount of Securities Premium Received if any)<\/td>\n<\/tr>\n<tr>\n<td>2. For allotment money due<\/td>\n<td>Share Allotment A\/c\u00a0\u00a0 Dr.<\/p>\n<p>To Share Allotment A\/c<\/p>\n<p>To Securities Premium A\/c<\/td>\n<td>(No. of Shares Allotted X amount called on allotment for each share (Securities Premium due)<\/td>\n<\/tr>\n<tr>\n<td>On receipt of allotment money<\/td>\n<td>Bank Account\u00a0\u00a0 Dr.<\/p>\n<p>To Share Allotment A\/c<\/td>\n<td>(No. of allotment share x amount received on allotment for each share) or actual amount received)<\/td>\n<\/tr>\n<tr>\n<td>3. For all money due<\/td>\n<td>Share Call A\/c\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>To Share Capital A\/c<\/p>\n<p>To Securities Premium A\/c<\/td>\n<td>(No. of shares allotted x amount called on each call share (Securities Premium due)<\/td>\n<\/tr>\n<tr>\n<td>On receipt of cells money<\/td>\n<td>Bank A\/c\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>To Share Call A\/c<\/td>\n<td>(No. of application allotted x amount received on each share)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Issue of shares at discount [Section 53] :<\/strong> A company cannot issue shares at discount other than sweat equity shares.<\/p>\n<p><strong>Shares Issue for Consideration Other than Cash<\/strong><\/p>\n<p>When a company purchases any fixed asset or business and makes the payment to the vendor in form of issue of shares in place of cash it is called the issue of shares for consideration other than cash.<\/p>\n<p>Share can be issued at par, at premium.<\/p>\n<p>Journal entries for issue of shares to vendors\/consideration other than cash<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>L.F<\/td>\n<td>Debit (Rs.)<\/td>\n<td>Credit(Rs.)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><strong>On Purchases of asset:<\/strong><\/td>\n<td><\/td>\n<td>Amount of purchase price<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Sundry Asset Account\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To vendor<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><strong>On Purchases of business: <\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><strong>When purchases consideration is more then net asset<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Sundry Asset Account\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/td>\n<td><\/td>\n<td><\/td>\n<td>Agreed<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Goodwill Account (B\/F)<\/td>\n<td><\/td>\n<td><\/td>\n<td>Value<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Sundry Liabilities<\/td>\n<td><\/td>\n<td>Consideration<\/td>\n<td>Agreed\u00a0 Value<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Vendor<\/td>\n<td><\/td>\n<td>-Net assets<\/td>\n<td>Purchase Consideration<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><strong>When purchase consideration is less than net asset<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Sundry Assets Account<\/td>\n<td><\/td>\n<td>Agreed Value<\/td>\n<td>Agreed<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Sundry Liabilities<\/td>\n<td><\/td>\n<td><\/td>\n<td>Value<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Vendor<\/td>\n<td><\/td>\n<td><\/td>\n<td>Purchases<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To capital Reserve A\/c (B\/F)<\/td>\n<td><\/td>\n<td><\/td>\n<td>Condsideration<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Difference<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>On Issue of Shares (a) at Par<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Vendor\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To share Capital<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>(b) On Issue of Share At Premium<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Vendor\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Share Capital A\/c<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Securities Premium Reserve A\/c<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Private Placement of Shares [Section 42]:<\/strong> This is an issue of shares to institutional investors or some selected group of persons subject to prior approval of existing shareholders.<\/p>\n<p>There is no need of issuing formal prospectus and it is cost and time saving method of raising capital.<\/p>\n<p><strong>Under subscription :<\/strong> When the number of Share application received is less than the number of shares offered to public it is under subscription.<\/p>\n<p><strong>Over subscription :<\/strong> When the number of Share application received is more than the number of shares offered to public it is over subscription<\/p>\n<ol>\n<li>Either reject the excess applications<\/li>\n<li>Make pro-rata allotment<\/li>\n<li>Partially refund amount and on other applications pro-rata allotment is made.<\/li>\n<\/ol>\n<p><strong>Calls in arrear :<\/strong> Any Amount which has been called or demanded by company from shareholders but not paid by the shareholder till the last date mentioned in call letter is called as call in arrear, Company can charge interest on this at rate mentioned in Article of Association or 10% p.a. as per Table F.<\/p>\n<p><strong>Calls in advance :<\/strong> Any amount paid in excess of what they has asked to pay is called as call in advance. Interest is paid on this at rate mentioned in Article of Association or 12% p.a. as per Table F.<\/p>\n<p><strong>Forfeiture of shares :<\/strong> If any shareholder fail to pay the amount on any call, his money is forfeited or withheld by company this is called forfeiture of shares.<\/p>\n<p>Forfeiture of share refers to the cancellation or termination of membership of a share holder by taking away the shares and rights of membership.<\/p>\n<p><strong>Forfeiture of Shares Issued at par<\/strong><\/p>\n<p><strong>Journal<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" width=\"829\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td style=\"text-align: center;\">L.F.<\/td>\n<td style=\"text-align: center;\">Debit (Rs.)<\/td>\n<td style=\"text-align: center;\">Credit (Rs.)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Share Capital A\/c\u00a0\u00a0\u00a0\u00a0 Dr.<\/td>\n<td><\/td>\n<td>Amount Called up<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To various Calls\/calls in Arrear A\/c<\/td>\n<td><\/td>\n<td><\/td>\n<td>Unpaid Amt.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Forfeited share A\/c<\/td>\n<td><\/td>\n<td><\/td>\n<td>Amount Received<strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class_12_Revision_Notes_and_Key_Points\"><\/span><strong>CBSE Class 12 Revision Notes and Key Points<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Accounting For Share Capital class 12 Notes Accountancy. CBSE quick revision note for class-12 Chemistry Physics Math\u2019s, Accountancy and other subject are very helpful to revise the whole syllabus during exam days. The revision notes covers all important formulas and concepts given in the chapter. Even if you wish to have an overview of a chapter, quick revision notes are here to do if for you. These notes will certainly save your time during stressful exam days.<\/p>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physics\/1251\/cbse-revision-notes\/7\/\">Physics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-chemistry\/1267\/cbse-revision-notes\/7\/\">Chemistry<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-mathematics\/1284\/cbse-revision-notes\/7\/\">Mathematics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-biology\/1298\/cbse-revision-notes\/7\/\">Biology<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-revision-notes\/7\/\">Accountancy<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-economics\/1327\/cbse-revision-notes\/7\/\">Economics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-business-studies\/1727\/cbse-revision-notes\/7\/\">Business Studies<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-computer-science\/1851\/cbse-revision-notes\/7\/\">Computer Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-informatics-practices\/1873\/cbse-revision-notes\/7\/\">Informatics Practices<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-english-core\/1855\/cbse-revision-notes\/7\/\">English Core<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-history\/1869\/cbse-revision-notes\/7\/\">History<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physical-education\/1877\/cbse-revision-notes\/7\/\">Physical Education<\/a><\/li>\n<\/ul>\n<p>To download Accounting For Share Capital class 12 Notes Accountancy, sample paper for class 12 Physics, Chemistry, Biology, History, Political Science, Economics, Geography, Computer Science, Home Science, Accountancy, Business Studies, and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT Accounting For Share Capital, NCERT Exemplar Accounting For Share Capital, quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\"><strong>the best app for CBSE students<\/strong><\/a>\u00a0and myCBSEguide website.<\/p>\n<ul>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-partnership-firms-fundamentals-class-12-notes-accountancy\/\">Accounting for partnership firms fundamentals class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/goodwill-nature-valuation-class-12-notes-accountancy\/\">Goodwill Nature And Valuation class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/reconstitution-partnership-class-12-notes-accountancy\/\">Reconstitution of Partnership class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/admission-partner-class-12-notes-accountancy\/\">Admission of A Partner class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/retirement-death-partner-class-12-notes-accountancy\/\">Retirement or Death of a partner class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/dissolution-partnership-firm-class-12-notes-accountancy\/\">Dissolution Of a Partnership Firm class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/\">Accounting For Debentures class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/company-accounts-redemption-debentures-class-12-notes-accountancy\/\">Company Accounts \u2013 Redemption of Debentures class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-company-class-12-notes-accountancy\/\">Financial Statements Of A Company class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statement-analysis-class-12-notes-accountancy\/\">Financial statement analysis class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/tools-financial-statement-analysis-class-12-notes-accountancy\/\">Tools for financial statement analysis class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-ratios-class-12-notes-accountancy\/\">Accounting Ratios class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/\">Cash flow statement class 12 Notes Accountancy<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBSE class 12 Accounting For Share Capital Class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides accounting for partnership firm\u2019s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. Class 12 &#8230; <a title=\"Accounting For Share Capital class 12 Notes Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/\" aria-label=\"More on Accounting For Share Capital class 12 Notes Accountancy\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":9785,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48,456],"tags":[620,630,457,150,426,240],"class_list":["post-9499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbse-class-12","category-revision-notes","tag-accountancy-notes","tag-accounting-for-share-capital","tag-cbse-notes","tag-cbse-notes-and-key-points","tag-quick-revision","tag-quick-revision-notes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accounting For Share Capital class 12 Notes Accountancy<\/title>\n<meta name=\"description\" content=\"Accounting For Share Capital class 12 Notes Accountancy ch-7 in PDF format for free download. 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