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CBSE Class 12

Class 12 Accountancy / Chapter

Accounting for Share Capital

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CHAPTER CONTEXT

About Accounting for Share Capital

This CBSE Class 12 Accountancy chapter explains Accounting for Share Capital by introducing company features and the accounting treatment for issuing shares. It covers private and public companies, issue of shares at par or premium, issue for cash or consideration other than cash, oversubscription, pro-rata allotment, calls in arrears, calls in advance, forfeiture, and reissue of forfeited shares.

These concepts are applied when companies raise owner capital from shareholders and maintain statutory records of allotment, calls, and share payments. For board exams, school tests, and revision, this chapter is important because numerical questions frequently test application money, allotment entries, premium treatment, forfeiture calculations, reissue entries, and share capital presentation.

Chapter information

Class
Class 12
Subject
Accountancy
Chapter
Accounting for Share Capital
Total resources
2 PDFs

Frequently asked questions

What is Accounting for Share Capital in Class 12 Accountancy?

Accounting for Share Capital is an NCERT chapter in CBSE Class 12 Accountancy. This Ribblu page collects 2 worksheets, question papers and study PDFs tagged to that chapter for practice and revision.

What topics are covered in Accounting for Share Capital?

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Are these Accounting for Share Capital worksheets based on NCERT?

Yes. Ribblu lists CBSE Class 12 Accountancy material intended to support NCERT chapter Accounting for Share Capital — including 1 question bank and other PDFs on this page.

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How many chapters are there in Class 12 Accountancy?

Ribblu lists resources across 10 Accountancy chapters for Class 12. Browse all chapters from the subject hub linked on this page.

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