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Important Questions of Class 12 Accountancy Chapter wise  ( Accounting for Share Capital )

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ContributorMary Dsouza
PublishedUploaded on 5 Apr 2019
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About this Question Bank

Important Questions of Class 12 Accountancy Chapter wise  ( Accounting for Share Capital ) is a question bank PDF for CBSE Class 12 Accountancy students, focused on the Accounting for Share Capital chapter.

Topics in this chapter include:

  • Accounting for Issue of Shares: Issue at par and at premium for cash or consideration other than cash
  • Calls-in-Arrears and Calls-in-Advance treatments (excluding interest)
  • Features and types of a company (Private, Public, and One Person Company - OPC)
  • Forfeiture of Shares originally issued at par and at a premium
  • Reissue of Forfeited Shares and transfer of balance to Capital Reserve Account
  • Shares and Share Capital: Nature, categories, and presentation in Balance Sheet under Schedule III
  • Subscription Situations: Full subscription, Under-subscription, and Over-subscription (Pro-rata allotment calculations)

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