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Accounting for Share Capital
1.3.1Categories of Share Capital From accounting point of view the share capital of the company can be classified as follows: • Authorised Capital: Authorised capital is the amount of share capital which a company is authorised to issue by its Memorandum of Association. The company cannot raise more than the amount of capital as specified in the
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www.ncert.nic.in317 Alcohols, Phenols and Ethers Allylic and benzylic alcohols may be primary, secondary or tertiary. (ii) Compounds containing C OHsp2 − bond: These alcohols contain —OH group bonded to a carbon-carbon double bond i.e., to a
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www.edudel.nic.inShare Capital : Capital raised by issue of shares is called share capital. Authorised Capital : Also called as Nominal or registered capital. It is the maximum amount of capital a company can issue. It is stated in Memorandum of Association. Issued Capital : This is part of authorized capital which is offered to public for subscription.
Accounting for Share Capital 1
ncert.nic.in• Authorised Capital: Authorised capital is the amount of share capital which a company is authorised to issue by its Memorandum of Association. The company cannot raise more than the amount of capital as specified in the Memorandum of Association. It is also called Nominal or Registered capital. The authorised capital can be increased or
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www.wirc-icai.org(v) In the case of a company having a share capital , the Memorandum shall also state: (a) the amount of share capital with which the company is to be registered and the division thereof into shares of a fixed amount; ….. Authorised Share Capital; (b) Minimum paid Capital of Rs. 1,00,000/- if the Company is a Private Co and Rs.
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