Issue of Shares Handwritten Notes | CBSE Class 12 Accountancy

Issue of Shares Handwritten Notes : CBSE Class 12 Accountancy

The issue of shares is a fundamental topic in CBSE Class 12 Accountancy, essential for understanding how companies raise capital. A company’s process for distributing new shares to its shareholders is known as an issue of shares. CHK CBSE Class 12 Accountancy: Issue of Shares Handwritten Notes can be a powerful study tool, offering a personalized approach to learning complex accounting concepts. By carefully noting down definitions, types of share issues, accounting entries, you create a resource that not only aids in understanding but also enhances exam preparation. These handwritten notes of Class 12 Accountancy cover everything there is to know about Issue of shares.

To enhance their preparation for this chapter, students can refer to CBSE Class 12 Accountancy: Issue of Shares Handwritten Notes by CHK. These notes offer a thorough and succinct summary of the chapter because it can take some time for students to read through the whole thing along with all of the questions before their exams. Without having to waste time searching for various resources and learning materials, students will be able to understand all the crucial topics.

Key Takeaways

• Meaning and Characteristics of a Company
• Kinds of Companies; Distinction between a Private Company and a Public Company
• Meaning, Nature and Types of Shares
• Distinction between Preference Share and Equity Share
• Meaning, Nature and Types of Share Capital
• Presentation of Share Capital in Company’s Balance Sheet
• Distinction between Reserve Capital and Capital Reserve
• Issue and Allotment of Shares
• Private Placement of Shares
• Employees Stock Option Plan (ESOP)
• Public Subscription of Share Capital
• Sweat Equity Shares
• Issue of Shares at Par and at a Premium
• Issue of Shares for a Consideration other than Cash
• Calls in Arrear and Interest Thereon
• Calls in Advance and Interest Thereon
• Over-Subscription and Under-Subscription
• Forfeiture and Re-issue of Shares

CBSE Class 12 Accountancy: Issue of Shares Handwritten Notes PDF Download

CHK Issue of Shares Handwritten Notes are developed on the basis of CBSE Class 12 Syllabus. These CBSE Class 12 Accountancy: Issue of Shares Handwritten Notes cover all the key concepts in detail. Download the PDF format for free. Notes are free to download and offered in PDF format for the convenience of students.

Click here to download CBSE Class 12 Accountancy: Issue of Shares Handwritten Notes PDF

Also Download Free – CBSE Class 12 Business Studies Chapter 7 Directing Handwritten Notes PDF

FAQ

1. What are the different types of share issues?

• At Par: Shares issued at their nominal value.
• At Premium: Shares issued at a price above their nominal value.
• At Discount: Shares issued at a price below their nominal value (less common and often regulated).

2. What are the essential accounting entries for each type of share issue?

Answer: Include the following entries:

• Issue of Shares at Par:
  • Debit: Bank Account
  • Credit: Share Capital Account
• Issue of Shares at Premium:
  • Debit: Bank Account
  • Credit: Share Capital Account (for nominal value)
  • Credit: Securities Premium Account (for the premium amount)
• Issue of Shares at Discount:
  • Debit: Bank Account
  • Debit: Discount on Issue of Shares Account
  • Credit: Share Capital Account

3. How can students effectively use the notes PDF for studying this chapter?

To maximize the usefulness of your notes PDF:

• Review Key Concepts Regularly: Regularly go through the main topics and definitions.
• Practice Problems: Work on example problems to reinforce your understanding.
• Use Diagrams and Tables: Reference visual aids for better comprehension of adjustments and account formats.
• Summarize Key Points: Create quick reference summaries for last-minute revisions.
• Clarify Doubts: Use the notes to identify and clarify any areas of confusion with teachers or study groups.

4. Where Can I Find More Resources on Accountancy?

• Textbooks: Refer to your Class 12 Accountancy textbook for detailed explanations and examples.
• Educational Websites: Website like ours comerc.in or apps like CHK Commerce Classes, offer useful resources.
• Class Notes: Review your class notes and materials provided by your teacher for specific details related to your syllabus.

5. How should I prepare for exams using these notes?

• Review Regularly: Go over your notes frequently to reinforce your understanding.
• Practice Questions: Solve past exam papers and sample questions related to this Chapter.
• Teach Concepts: Explain the concepts to peers or family members to test your understanding.
• Make Summary Sheets: Create quick reference sheets for last-minute revisions.

For study material related to Accounts Class 12, students can visit the CHK app or website.

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