Par value stock
This is the sum of money the shareholders pay into which is called the share capital This is the sum of money the shareholders pay into which is called the share capital
It mens that how much share capital of company is employed by using debt by issuing bonds or other debt instruments and how much portion of share capital employed by using capital from the share holders of company which is called equity capital.
Nominal share capital is like an authorized share capital. The share capital that the company allowed (the maximum amount) to issue as registered capital when the company is incorporated. It can be changed later by the approval of the shareholders.
1.cumulative preference share capital 2.non cumulative preference share capital 3.participative preference share capital 4.non participative preference share capital
Preference share capital means share capital which have preference over all other kind of share capital in term of profit and clearance at the time of dissolution of business.
This is the sum of money the shareholders pay into which is called the share capital This is the sum of money the shareholders pay into which is called the share capital
Called up share capital a/c Dr. To share Forfiture A/c To Unpaid Call Amount A/c
Share is treated as liability. It is not treated as asset. shares is called as share capital. capital is entered in the liabilities side of the balance sheet.
Called-up capital is the part of a company's issued capital which the board of directors of the company has called upon the subscribers to make payment.
It mens that how much share capital of company is employed by using debt by issuing bonds or other debt instruments and how much portion of share capital employed by using capital from the share holders of company which is called equity capital.
It mens that how much share capital of company is employed by using debt by issuing bonds or other debt instruments and how much portion of share capital employed by using capital from the share holders of company which is called equity capital.
The individual subscribed share value and liability of the total share capital of a company. In detail: Par value of that part of the authorized share capital which has been issued (sold) as shares-whether their purchasers (shareholders) have paid for them or not. A firm can, at any time, issue new shares up to the full amount of authorized share capital. Also called subscribed capital, issued share capital or subscribed share capital.
Following are different types of share capital. 1 - Preference share capital 2 - Common share capital
issued share capital
The authorised capital which is issued to the public is known as issued capital equity share capital is one of the class of capital
Paid in capital in excess of par is called "Share premium account"
Preference share capital is type of capital which has preference on other type of share capital as preference share capital may have more profit ratio than other and it is paid first from profit of company and preference share holders get there share even if company has earn no profit. Equity share capital is share capital on which share holders get share from profit in the last after paying every other obligation on company. Detail answer available in related link.