Commerce Exam > Commerce Notes > Accountancy Class 12 > NCERT Textbook - Accounting for Share Capital
NCERT Textbook - Accounting for Share Capital | Accountancy Class 12 - Commerce PDF Download
| Download, print and study this document offline |
|
42 videos|180 docs|43 tests
|
FAQs on NCERT Textbook - Accounting for Share Capital - Accountancy Class 12 - Commerce
| 1. What is share capital in accounting? |  |
Ans. Share capital is the total amount of capital raised by a company through the issue of shares to shareholders. It is the amount of money that a company raises by selling its shares to the public or to private investors. Share capital is an important component of a company's balance sheet and represents the ownership interest of the shareholders in the company.
| 2. What are the different types of share capital? | |
Ans. There are two main types of share capital: equity share capital and preference share capital. Equity share capital represents ownership in the company and gives shareholders the right to vote at shareholder meetings. Preference share capital gives shareholders priority over equity shareholders in terms of dividend payments and the return of capital in the event of the company's liquidation.
| 3. How is share capital recorded in the company's books? | |
Ans. Share capital is recorded in the company's books as a liability. When a company issues shares, it receives cash or other assets in exchange for the shares. This cash or assets are recorded as an increase in the company's cash or assets account, while the share capital is recorded as a liability. The share capital liability is then reduced when the company uses the funds to purchase assets or make payments.
| 4. What is authorized share capital? | |
Ans. Authorized share capital refers to the maximum amount of shares that a company is authorized to issue as per its Memorandum of Association. It is the maximum limit of the company's share capital and can only be changed by altering the Memorandum of Association. Companies typically authorize a larger amount of share capital than they actually issue, in order to have the flexibility to issue more shares in the future if needed.
| 5. What is the difference between share capital and share premium? | |
Ans. Share capital represents the nominal value of the shares issued by a company, while share premium represents the amount over and above the nominal value that investors are willing to pay for the shares. Share premium is recorded as a separate account on the company's balance sheet and can be used to finance the company's operations or to pay dividends to shareholders. Share premium cannot be paid to shareholders as it is not considered as a part of distributable profits.
Related Exams
About this Document
13.3K Views
4.62/5
Rating
May 13, 2025
Last updated
Document Description: NCERT Textbook - Accounting for Share Capital for Commerce 2025 is part of Accountancy Class 12 preparation.
The notes and questions for NCERT Textbook - Accounting for Share Capital have been prepared according to the Commerce exam syllabus. Information about NCERT Textbook - Accounting for Share Capital covers topics
like and NCERT Textbook - Accounting for Share Capital Example, for Commerce 2025 Exam. Find important definitions, questions, notes, meanings, examples, exercises and tests below for NCERT Textbook - Accounting for Share Capital.
Introduction of NCERT Textbook - Accounting for Share Capital in English is available as part of our Accountancy Class 12
for Commerce & NCERT Textbook - Accounting for Share Capital in Hindi for Accountancy Class 12 course.
Download more important topics related with notes, lectures and mock test series for Commerce
Exam by signing up for free. Commerce: NCERT Textbook - Accounting for Share Capital | Accountancy Class 12 - Commerce
Description
Full syllabus notes, lecture & questions for NCERT Textbook - Accounting for Share Capital | Accountancy Class 12 - Commerce - Commerce | Plus excerises question with solution to help you revise complete syllabus for Accountancy Class 12 | Best notes, free PDF download
Information about NCERT Textbook - Accounting for Share Capital
In this doc you can find the meaning of NCERT Textbook - Accounting for Share Capital defined & explained in the simplest way possible. Besides explaining types of
NCERT Textbook - Accounting for Share Capital theory, EduRev gives you an ample number of questions to practice NCERT Textbook - Accounting for Share Capital tests, examples and also practice Commerce
tests
Related Searches
Extra Questions
,Sample Paper
,MCQs
,Summary
,Objective type Questions
,Previous Year Questions with Solutions
,video lectures
,NCERT Textbook - Accounting for Share Capital | Accountancy Class 12 - Commerce
,Viva Questions
,mock tests for examination
,NCERT Textbook - Accounting for Share Capital | Accountancy Class 12 - Commerce
,ppt
,Semester Notes
,practice quizzes
,past year papers
,Exam
,study material
,Free
,shortcuts and tricks
,Important questions
,NCERT Textbook - Accounting for Share Capital | Accountancy Class 12 - Commerce
;
Additional Information about NCERT Textbook - Accounting for Share Capital for Commerce Preparation
NCERT Textbook - Accounting for Share Capital Free PDF Download
The NCERT Textbook - Accounting for Share Capital is an invaluable resource that delves deep into the core of the Commerce exam.
These study notes are curated by experts and cover all the essential topics and concepts, making your preparation more efficient and effective.
With the help of these notes, you can grasp complex subjects quickly, revise important points easily,
and reinforce your understanding of key concepts. The study notes are presented in a concise and easy-to-understand manner,
allowing you to optimize your learning process. Whether you're looking for best-recommended books, sample papers, study material,
or toppers' notes, this PDF has got you covered. Download the NCERT Textbook - Accounting for Share Capital now and kickstart your journey towards success in the Commerce exam.
Importance of NCERT Textbook - Accounting for Share Capital
The importance of NCERT Textbook - Accounting for Share Capital cannot be overstated, especially for Commerce aspirants.
This document holds the key to success in the Commerce exam.
It offers a detailed understanding of the concept, providing invaluable insights into the topic.
By knowing the concepts well in advance, students can plan their preparation effectively.
Utilize this indispensable guide for a well-rounded preparation and achieve your desired results.
NCERT Textbook - Accounting for Share Capital Notes
NCERT Textbook - Accounting for Share Capital Notes offer in-depth insights into the specific topic to help you master it with ease.
This comprehensive document covers all aspects related to NCERT Textbook - Accounting for Share Capital.
It includes detailed information about the exam syllabus, recommended books, and study materials for a well-rounded preparation.
Practice papers and question papers enable you to assess your progress effectively.
Additionally, the paper analysis provides valuable tips for tackling the exam strategically.
Access to Toppers' notes gives you an edge in understanding complex concepts.
Whether you're a beginner or aiming for advanced proficiency, NCERT Textbook - Accounting for Share Capital Notes on EduRev are your ultimate resource for success.
NCERT Textbook - Accounting for Share Capital Commerce Questions
The "NCERT Textbook - Accounting for Share Capital Commerce Questions" guide is a valuable resource for all aspiring students preparing for the
Commerce exam. It focuses on providing a wide range of practice questions to help students gauge
their understanding of the exam topics. These questions cover the entire syllabus, ensuring comprehensive preparation.
The guide includes previous years' question papers for students to familiarize themselves with the exam's format and difficulty level.
Additionally, it offers subject-specific question banks, allowing students to focus on weak areas and improve their performance.
Study NCERT Textbook - Accounting for Share Capital on the App
Students of Commerce can study NCERT Textbook - Accounting for Share Capital alongwith tests & analysis from the EduRev app,
which will help them while preparing for their exam. Apart from the NCERT Textbook - Accounting for Share Capital,
students can also utilize the EduRev App for other study materials such as previous year question papers, syllabus, important questions, etc.
The EduRev App will make your learning easier as you can access it from anywhere you want.
The content of NCERT Textbook - Accounting for Share Capital is prepared as per the latest Commerce syllabus.
|
© EduRev
|
Education Revolution
|
|
Signup to see your scores
go up within 7 days!
Access 1000+ FREE Docs, Videos and Tests
Takes less than 10 seconds to signup