Earned capital is an indication of the amount of money that a company is actually taking in for its goods and services. These are unpaid and partly paid shares respectively. A full stock issue can be either a preferred share or common share. Reserves and Surplus: 1. Provisions and contingences 22. The minimum issued share capital is $1 when you incorporate a company. Partners' capital, end of year $ 84,219,000 $ 703,021,000 $ 787,240,000 (1) ASC 946-205-45-5 permits nonregistered investment partnerships to combine the statement of changes in net assets with the statement of changes in partners' capital if the information in ASC 946-05-45-3 is presented. Full stock is a stock with a par value of $100 per share. Treasury stock is previously outstanding stock bought back from stockholders by the issuing company. He currently researches and teaches economic sociology and the social studies of finance at the Hebrew University in Jerusalem. Definition, Structure, Types, Functions, RNA Definition, Structure, Types and Functions, Evolution Of Humans History, Stages, Characteristics, FAQs, What is Cancer? Paid-in capital is the full amount of cash or other assets that shareholders have paid a company in exchange for shares of its stock. Preference shares with both equity and liability components are initially recognised in accordance with FRS 102 paragraph 22.13. Her expertise covers a wide range of accounting, corporate finance, taxes, lending, and personal finance areas. The term 'unpaid shares' is used when a shareholder is issued with their allotted shares without transferring the requisite funds to cover the nominal value plus the premium value to the company bank account. How Does a Share Premium Account Appear on the Balance Sheet? Called-Up Share Capital vs. Paid-Up Share Capital: An Overview, Capital Stock: Definition, Example, Preferred vs. Common Stock, Paid-In Capital: Examples, Calculation, and Excess of Par Value, Paid-Up Capital: Definition, How It Works, and Importance, What Is Share Capital? Businesses can also receive capital contributions in the form of non-cash assets such as buildings and equipment. Called-up share capital consists of shares that are not fully paid for upfront. This . All the dues on allotment received except on 15,000 shares held by Sanju. Paid-up capital is created when a company sells its shares on the. Share capital and reserves It is calculated by adding the par value of the issued shares with the amounts received in excess of the shares' par value. Building confidence in your accounting skills is easy with CFI courses! Paid-up capital doesn't need to be repaid,which is a majorbenefitof funding business operations in this manner. In the audit of share capital, we usually test the audit assertions for share capital included in the table below: Audit assertions for share capital. How Does a Share Premium Account Appear on the Balance Sheet? A company that wishes to raise more equity can obtain authorization to issue and sell additional shares, thereby increasing its share capital. Definition, Types, Role in Agriculture, Bee Keeping Improvement in Food Resources, Tissue Culture-Types and Advantages of Tissue Culture, Biotechnology And Its Application- Gene Therapy. Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. The share capital will be recorded in the equity section of the balance sheet. However, the term contributed capital is typically reserved for the amount of money received from issuing shares and not other forms of capital contributions. Christina Majaski writes and edits finance, credit cards, and travel content. This account is a current liability because its balance is usually due within one . Paid-up capital can be usedin fundamental analysis. Not that the thought of closing it down over the last year or so did not cross my mind multiple times. A company that plans to raise more equity and be approvedto issueadditional shares thereby increases its share capital. The "called-up" portion of share capital is the unpaid amount that the company will eventually call upon. In financial accounting, reserve always has a credit balance and can refer to a part of shareholders' equity, a liability for estimated claims, or contra-asset for uncollectible accounts.. A reserve can appear in any part of shareholders' equity except for contributed or basic share capital. This category is further subdivided into the common stock and additional paid-up capital sub-accounts. Additional paid-in capital is the excess amount paid by an investor above the par value price of a stock during an initial public offering (IPO). The market price per share is $20 per share. 2) Calls Unpaid by Others [(4,500 x 5) + (1,000 x 2)] 24,500, 3) Forfeited Shares (Amount originally paid up) [4,500 x 3] 13,500, Chapter 2: Inverse Trigonometric Functions, Chapter 5: Continuity and Differentiability, Chapter 2: Electrostatic Potential and Capacitance, Chapter 9: Ray Optics and Optical Instruments, Chapter 11: Dual Nature of Radiation and Matter, Chapter 14: Semiconductor Electronics: Materials, Devices and Simple Circuits, Unit 6: General Principles and Processes of Isolation of Elements, Unit 12: Aldehydes, Ketones and Carboxylic Acids, Chapter 2: Sexual Reproduction in Animals, Chapter 5: Principles of Inheritance and Variation, Chapter 6: Molecular Basis of Inheritance, Chapter 9: Strategies For Enhancement in Food Production, Chapter 11: Biotechnology: Principles and Process, Chapter 12: Biotechnology and Its Application, Chapter 14: Biodiversity and Its Conservation, Chapter 1: Accounting for Non-for-Profit Organization, Chapter 2: Accounting for Partnership: Basic Concepts, Chapter 3: Reconstitution of a Partnership Firm: Change in Profit Sharing Ratio, Chapter 4: Reconstitution of a Partnership Firm: Admission of a Partner, Chapter 5: Reconstitution of a Partnership Firm: Retirement or Death of a Partner, Chapter 6: Dissolution of Partnership Firm, Chapter 8: Issue and Redemption of Debentures, Chapter 1: Financial Statements of a Company, Chapter 2: Analysis of Financial Statements, Chapter 1: Overview of Computerised Accounting System, Share Capital: Meaning, Kinds, and Presentation of Share Capital in Company's Balance Sheet, Forfeiture of Shares: Accounting Entries on Issue of Shares, Issue of Shares: Accounting Entries on Full Subscription with Share Application, Issue of Share for Consideration other than Cash: Accounting for Share Capital, Issue of Debentures: Accounting Treatment of Issue of Debenture and Presentation of debentures in balance sheet (with format), Accounting Entries on Re-issue of Forfeited Shares, Issue of Shares at Premium: Accounting Entries, Issue of Shares At Par: Accounting Entries, Calls in Advance: Accounting Entries on Issue of Shares, Calls in Arrear: Accounting Entries on Issue of Shares, CBSE Class 11 Statistics for Economics Notes. You can learn more about the standards we follow in producing accurate, unbiased content in our. All rights reserved. Preferred sharessometimes have par values that are more than marginal, but most common shares today have par values of just a few pennies. . Before a publicly traded company can sell stock, it must specify a specific limit to the amount of share capital that it is authorized to raise. Each of these line items in a balance sheet convey a different piece of information to the interested investor or analyst: A young company with big expectations might have significantly more paid-in capital than earned capital. Short of the retirement of shares, the account balance of paid-in capitalspecifically, the total par value and the amount of additional paid-in capitalshould remain unchanged as a company carries on its business. acknowledge that you have read and understood our, Data Structure & Algorithm Classes (Live), Data Structures & Algorithms in JavaScript, Data Structure & Algorithm-Self Paced(C++/JAVA), Full Stack Development with React & Node JS(Live), Android App Development with Kotlin(Live), Python Backend Development with Django(Live), DevOps Engineering - Planning to Production, GATE CS Original Papers and Official Keys, ISRO CS Original Papers and Official Keys, ISRO CS Syllabus for Scientist/Engineer Exam, Properties of Inverse Trigonometric Functions, Mathematical Operations on Matrices | Class 12 Maths, Properties of Determinants Class 12 Maths, Area of a Triangle using Determinants | Class 12 Maths, Applications of Matrices and Determinants, Continuity and Discontinuity in Calculus Class 12 CBSE, Differentiability of a Function | Class 12 Maths, Derivative of Exponential and Logarithmic Functions, Logarithmic Differentiation Continuity and Differentiability, Derivative of Functions in Parametric Forms, Second Order Derivatives in Continuity and Differentiability | Class 12 Maths, Mean value theorem Advanced Differentiation | Class 12 Maths, Approximations & Maxima and Minima Application of Derivatives | Class 12 Maths, Integration by Partial Fractions Integrals, Definite Integrals of Piecewise Functions, Particular Solutions to Differential Equations, Shortest Distance Between Two Lines in 3D Space | Class 12 Maths, Coordinate Axes and Coordinate planes in 3D space, Graphical Solution of Linear Programming Problems, Conditional Probability and Independence Probability | Class 12 Maths, Dependent and Independent Events Probability, Binomial Random Variables and Binomial Distribution Probability | Class 12 Maths, Binomial Mean and Standard Deviation Probability | Class 12 Maths, Bernoulli Trials and Binomial Distribution Probability, Electric Charge and Electric Field Electric Flux, Coulombs Law, Sample Problems, Electric Potential Due to System of Charges, Ohms Law Definition, Formula, Applications, Limitations, Resistors in Series and Parallel Combinations, Electromotive Force, Terminal Voltage and Internal Resistance, Combination of Cells in Series and Parallel, Meter Bridge Explanation, Construction, Working, Sample Problems, Potentiometer Definition, Working Principle, Types, Motion of a Charged Particle in a Magnetic Field, Amperes Circuital Law and Problems on It, Magnetic Field Due to Solenoid and Toroid, Force between Two Parallel Current Carrying Conductors, What is Magnetism? Called up share capital not paid: usually the nominal or face value of any shares that the company has issued to shareholders for which they have not yet received any payment in return. Each unit is called a share. Not all these shares may sell right away, and the par value of the issued capital cannot exceed the value of the authorized capital. Share Capital of a company is disclosed in its Balance Sheet as follows: The Subscribed and Paid up Share Capital includes Unpaid Amount on Shares subscribed by the subscribers to Memorandum of Association and such unpaid amount will be disclosed under the head Current Assets and sub-head Other Current Assets. Share capital consists of all funds raised by a company in exchange for shares of either common orpreferredstock. Share forfeited amount. Learn how paid-in capital impacts a companys balance sheet. This is the price that shareholders paid for their stake in the company. These scenarios are all types of capital contributions and increase owners' equity. Item 1.01 Entry into a Material Definitive Agreement.-----On April 27, 2023, Yield10 Bioscience, Inc. ("Yield10") signed a non-binding letter of intent ("LOI") with Marathon Petroleum Corporation ("Marathon") for a potential investment in Yield10 by Marathon and an offtake agreement (the "Investment and Offtake Relationship") for low-carbon intensity Camelina feedstock oil for use in renewable . "Going Public.". Understanding Coca-Cola's Capital Structure (KO). Calculate share capital, its par value amount, and the additional paid-in capital portions. Contributed capital, also known aspaid-in capital, is the total value of the stock that shareholders have directly purchased from the issuing company. Image: CFI's Financial Analysis Course Equity accounts show up on both the balance sheet and the statement of equity (also referred to as the retained earnings statement, an equity statement, a statement of shareholder's equity, or statement of owner's equity). 10 Set up a limited company using our Fully Inclusive Package Author: Nicholas Campion She is a banking consultant, loan signing agent, and arbitrator with more than 15 years of experience in financial analysis, underwriting, loan documentation, loan review, banking compliance, and credit risk management. Share application money pending allotment: Nil 3. The amount of share capital shareholders owe, but have not paid, is referred to as called-up capital. The capital of the company is divided into several equal units. Companies may opt to remove treasury stock by retiring some treasury shares rather than reissuing them. To keep learning and advancing your career, the following resources will be helpful: Learn accounting fundamentals and how to read financial statements with CFIs free online accounting classes. . The balance sheet number on paid-in capital may reflect transactions in common shares, preferred shares, treasury stock, or some combination of all of these. The amount of salary payable is reported in the balance sheet at the end of the month or year and is not reported in the income statement. When you visit the site, Dotdash Meredith and its partners may store or retrieve information on your browser, mostly in the form of cookies. The balance sheet displays the company's total assets and how the assets are financed, either through either debt or equity. Post balance sheet events and financial statements 23. Besides his extensive derivative trading expertise, Adam is an expert in economics and behavioral finance. AP is considered one of the most current forms of the current liabilities on the balance sheet. The difference between called-up share capital and paid-up share capital is that investors have already paid in full for paid-up capital. Capital Contribution Journal Entry - Other Assets. As the company was dormant, I don't have any assets or liabilities so I entered 0 for all of them. Start now! A company that is fully paid-up has sold all available shares and thus cannot increase its capital unless it borrows money by taking on debt. . Unpaid calls are shown in balance sheet of the company by deducting the same from called up capital as it is not yet paid and is yet to be received. "Frequently Asked Questions. Paid-up capital is the amount of money a company has received from shareholders in exchange for shares of stock. The balance in the Share Forfeiture A/c is shown under the Share Capital on the liabilities side of the balance sheet. The remaining portion is called-up share capital. the Group. Share capital: 1. Contributed capital, also known as paid-in capital, is the cash and other assets that shareholders have given a company in exchange for stock. A company could, however, receive authorization to sell more shares. Paid-up capital is the amount of money a company has been paid from shareholders in exchange for shares of its stock. This is a very important concept to understand when performing financial analysis of a company. If less than that the application money will be refunded and no allotment will be made. A full stock issue can be either a preferred share or common share. CFI offers the Financial Modeling & Valuation Analyst (FMVA) certification program for those looking to take their careers to the next level. They appeal to fewer investors, which is why most companies have relatively few shares of preferred stock than common stock in circulation. Enroll now for FREE to start advancing your career! Berkshire Hathaway: Analyzing Owners' Equity. I do need the company to reserve the name but am going to upgrade myself to this entity in the second half of this year (fingers crossed). The amount of share capital shareholders owe, but have not paid, is referred to as called-up capital. In a company balance sheet, paid-in capital will appear in a. Shares are normally issued at a low base price having lower face value with a premium. (c) that in the next period where it is again dormant, the 1 would still persist under "Called Up share capital not paid" with the liability balanced the same way as the previous year. Additional Paid-in Capital is the same as described above. Another shareholder Rocky paid his call dues along with allotment on his holding of 25,000 shares. The amount of authorized share capital must be listed in the company's founding documents. All paid-up capital is listed under the shareholders' equity section of the issuing company's balance sheet. 6. If the treasury stock is sold at a price equal to its repurchase price, the removal of the treasury stock simply restores shareholders' equity to its pre-buyback level. Contributed capital is the total value of the stock that shareholders have bought directly from the issuing company. Paid-up capital may have costs associated with it. The minimum amount of subscription necessary for the project is $1,250,000. 2. the status of partly-paid or unpaid shares becomes paid Company directors are accountable for ensuring that share capital, irrespective of whether it is paid, unpaid, or partly-paid, is displayed on the company's balance sheet when filing the annual accounts. Accounts payable is expected to be paid off within a years time or within one operating cycle (whichever is shorter). The total is listed in the company's balance sheet. It can do this in a number of different ways: If it has spare cash available (i.e. Accounts Payable (AP) is generated when a company purchases goods or services from its suppliers on credit. Paid-up capital can never exceed authorized share capital. The offers that appear in this table are from partnerships from which Investopedia receives compensation. The common stock account is also known as share capital account, and the additional paid-in capital account is also known as the share premium account. Issued share capital is a part of the company's balance sheet according to the issued capital definition. In other words, it is the remainder of the issued Capital which has not been called. There's no obligation on the company to make the call - the only downside, of course, is that he'll have to chip his quid into the pot if there's a liquidation. It includes both par value and the excess of par that was paid in. Generally, when shares are issued, they are paid for by the shareholder. Therefore, the total paid-in capital is $40,000 ($4,000 par value of the shares + $36,000 amount of additional capital in excess of par). Stock Buybacks: Why Do Companies Buy Back Shares? It is often shown alongside a line item for additional paid-in capital. Initially I created expense claims for $50 with Owner A share capital, and owner B share capital, paid for by Owner A Funds Introduced and Owner B Funds introduced. The difference between called-up share capital and paid-up share capital is that investors have already paid in full for paid-up capital. Learn how paid-in capital impacts a companys balance sheet. Share capital is only generated by the initial sale of shares by the company to investors, e.g. The amount of share capital orequity financinga company has can change over time. Paid-In Capital: Examples, Calculation, and Excess of Par Value, Capital Stock: Definition, Example, Preferred vs. Common Stock, Additional Paid-in Capital: What It Is, Formula and Examples, Treasury Stock (Treasury Shares): Definition, Use on Balance Sheets, and Example. Paid-in capital is the total amount received by a company from the issuance of common or preferred stock. He is a CFA charterholder as well as holding FINRA Series 7, 55 & 63 licenses. Paid-in capital is reported in the shareholders' equity section of the balance sheet. In financial modeling, its important to be able to calculate the average number of days it takes for a company to pay its bills. When a stock dividend has been declared, but not issued at the balance sheet date, the sum of the number of shares declared as a stock dividend and the total number of shares outstanding should usually be disclosed on the face of the balance sheet. b) Aggregate of unpaid calls deducted from paid-up capital c) Amount unpaid by Directors and others separately disclosed. In modern times, most common shares are assigned token par values of a few pennies. Definition, How It Works, and Types, Paid-Up Capital: Definition, How It Works, and Importance, Follow-on Public Offer (FPO): Definition and How It Works, Authorized Share Capital: Definition, Example, and Types. The total is listed in the company's balance sheet. Paid-up capital is created when a company sells its shares on theprimary market, directly to investors. Discover your next role with the interactive map. This allows for more flexible investment terms and may entice investors to contribute more share capital than if they had to provide funds upfront. Capital Stock: Definition, Example, Preferred vs. Common Stock, Paid-In Capital: Examples, Calculation, and Excess of Par Value, What Is Share Capital? Contributed capital, also known as paid-in capital, is the cash and other assets that shareholders have given a company in exchange for stock. A company that wishes to raise more equity can obtain authorization to issue and sell additional shares, thereby increasing its share capital. The cash cycle, then, is the operating cycle minus AP days. AP is an accumulation of the companys current obligations to suppliers and service providers. Note: The above examples are based on a full year 365-day period. The company's balance sheet must show paid-up capital in common stock and additional paid-up capital. For sales of common stock, paid-in capital, also referred to as contributed capital, consists of a stock's par value plus any amount paid in excess of par value. Click Electronic Credit Ledger. There are, however, situations where no money is paid on a share, or only a fraction of the amount due is paid. If the initial repurchase price of the treasury stock was higher than the amount of paid-in capital related to the number of shares retired, then the loss reduces the company's retained earnings. How Many Species Are There On Earth And How Many In India? Cookies collect information about your preferences and your devices and are used to make the site work as you expect it to, to understand how you interact with the site, and to show advertisements that are targeted to your interests. The figure for paid-in capital will include the par value of the shares plus amounts paid in excess of par value. In this article, we'll explore the various terms that are used in the process of issuing stock to raise capital. Paid-up capital is important because it's capitalthat isnot borrowed. Paid-in capital represents the money raised by the business through selling its equity rather than from ongoing business operations. "Share Capital. Because of this, "additional paid-in capital" tends to be representative of the total paid-in capital figure and is sometimes shown by itselfon the balance sheet. Non-current liabilities: (a) Long-term . To illustrate, say Company B issues 2,000 shares of common stock with a par value of $2 per share. This number indicates the total amount of money that individual investors and institutional investors have staked on a company's success. To easily identify the shares, it is essential to give them numbers. If the treasury stock is sold below its repurchase price, the loss reduces the company's retained earnings. Called-up capital has not yet been completely paid, though payment has been requested by the issuing entity. Fixed Assets Fixed assets (see below for an explanation of tangible and intangible assets) are items acquired by the business that have a value to the business and an economic life that is more . The shares bought back are listed within the shareholders' equity section at their repurchase price as treasury stock, a contra-equity account that reduces the total balance of shareholders' equity. It's important to distinguish that capital contributions, which are an injection of cash into a company, can come in other forms besides the sale of equity shares. Paid-in capital is the total amount of cash that a company has received in exchange for its common or preferred stock issues. Issued Share vs. Subscribed Share Capital: What's the Difference? Facts: A capital structure change to a stock dividend, stock split or reverse split occurs after the date of the latest reported balance sheet but before the release of the financial statements or the effective date of the registration statement, whichever is later. A company's paid-up capital figure thus represents the extent to which it depends onequity financingto fund its operations. The balance sheet provides a picture of the financial health of a business at a given moment in time. A balance sheet can also help you work out your: working capital - money needed to fund day-to-day operations I opted for microentity accounts and I faced with the Balance Sheet page of the Company Accounts. List of Excel Shortcuts Contributed capital is reported in the shareholders equity section of the balance sheet and usually split into two different accounts: common stock and additional paid-in capital account. In the great debate on the relative benefits of debt versus equity, the absence of required repayment is among equity's main advantages. There should be minimum subscripttion of atleast 90% of shares issued to public. This hybrid of a stock and a bond appeals to investors who want a steady dividend payment and protection of their capital from bankruptcy. Accounting for Unpaid Share capital - Mazars - Thailand On 15 June 2018, a new company ("the Company") was set up, having registered share capital of THB 20 million consisting of 200,000 ordinary shares at a par value of THB 100. If the company maintains a Calls in Arrears account, then that account will be credited with the unpaid portion of the amount instead of Share Allotment A/c or Share Call A/c. In contrast, additional paid-in capital refers only to the amount of capital in excess of par value, or the premium paid by investors in return for the shares issued to them. For example, a company issues 5,000 $1 par value shares to investors. Issued share capital is simply the monetary value of the portion of shares of stock a company offers for sale to investors. What are unpaid shares? Business Development Bank of Canada. Definition, How It Works, and Types, Authorized Share Capital: Definition, Example, and Types, Additional Paid-in Capital: What It Is, Formula and Examples. It also includes the receipt of fixed assets in exchange for stock and the reduction of a liability in exchange for stock. Any time the authorized share capital changes, these changes must be documented and made public. Companies may buy back shares from time to time in order to reduce the total number of their shares in circulation. Shares allotted as fully paid up by way of bonus shares. However, shareholders expect a certain amount of return on their investments in the form of capital gains and dividends. Akanksha Ltd. was formed with a capital of 10,00,000 divided into 10,000 Equity Shares of 100 each. Simply put, shares are the denominations of the share capital of an organisation. PwC. Contributed capital may also refer to a company'sbalance sheetitem listed under stockholders' equity, often shown alongside the balance sheet entry for additional paid-in capital. If the treasury stock is sold at above its repurchase price, the gain is credited to an account called "paid-in capital from treasury stock." Additional paid-in capital is the excess amount paid by an investor above the par value price of a stock during an initial public offering (IPO). A company with adebt to equity ratiothat is lower than the average for its industry may be a good candidate for investing because it indicates prudent financial practices and a decreased debt burden relative to its peers. How Does a Share Premium Account Appear on the Balance Sheet? In capital budgeting, paid-up capital is most often referred to as equity capital. 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