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Chapter

Accounting for Share Capital

Corporate Accounting and Financial ManagementPart I: Corporate Accounting (60 Marks)

12 topics

  1. Issue of Shares
  2. Forfeiture and Reissue of Shares
  3. Accounting Treatment of Premium
  4. Buy-back of Shares
  5. Redemption and Conversion
  6. Capital Redemption Reserve
  7. Bonus Shares
  8. Rights Issue
  9. ESOPs
  10. ESPS
  11. Sweat Equity Shares and Underwriting
  12. Book Building
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