UPSC Exam > UPSC Videos > Commerce & Accountancy Optional Notes for UPSC > 9 Share Capital Transactions
9 Share Capital Transactions Video Lecture | Commerce & Accountancy Optional Notes for UPSC
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FAQs on 9 Share Capital Transactions Video Lecture - Commerce & Accountancy Optional Notes for UPSC
| 1. What are the different types of share capital transactions that are commonly seen in CBSE, ICSE, and other higher secondary board exams? |  |
Ans. Share capital transactions commonly seen in these exams include issue of shares at par, premium, and discount, buyback of shares, and forfeiture of shares.
| 2. How are share capital transactions recorded in the books of accounts as per CBSE, ICSE, and other higher secondary board syllabi? | |
Ans. Share capital transactions are recorded in the books of accounts by debiting the bank account or share capital account and crediting the share capital, securities premium, or other relevant accounts.
| 3. What is the significance of understanding share capital transactions in the context of UPSC exams? | |
Ans. Understanding share capital transactions is crucial for UPSC exams as it forms an important part of corporate finance and accounting principles, which are often tested in the exams.
| 4. How do share capital transactions impact the financial statements of a company, as per the syllabi of CBSE, ICSE, and other higher secondary boards? | |
Ans. Share capital transactions impact the financial statements by affecting the equity and reserves of the company, as well as the cash and cash equivalents reported in the balance sheet.
| 5. Can you provide an example of a share capital transaction scenario that is likely to be tested in CBSE, ICSE, and other higher secondary board exams? | |
Ans. An example scenario could be a company issuing shares at a premium, where the premium amount is transferred to the securities premium account and the share capital account is credited with the face value of the shares issued.
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Jan 06, 2025
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Video Description: 9 Share Capital Transactions for UPSC 2025 is part of Commerce & Accountancy Optional Notes for UPSC preparation.
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