Issue Of Share Complete Chapter | CA Foundation Company Accounts | CA Foundation June 2024 | ICAI

Description :

This video provides a comprehensive overview of the Issue of Shares chapter for CA Foundation Company Accounts, covering key concepts, processes, and practical examples. It explains how shares are issued, the application and subscription procedures, handling of premium and par value, calls in arrears and advance, pro‑rata allocations, forfeiture, re‑issue, and consideration other than cash. The narration includes detailed journal entries and important questions to reinforce learning. The video is structured with clear time markers: 0:00 Intro, 0:06 Issue of Shares, 3:28 Issue Process, 9:08 Applications Received By Company, 13:43 Minimum Subscription, 43:48 Issue of Shares At More Than Face Value, 1:08:41 Calls in Arrears, 1:21:15 Calls in Advance, 1:34:10 Pro Rata, 1:58:57 Pro Rata + Calls in Arrear, 2:24:38 Forfeiture of Shares, 2:50:56 Re‑Issue of Shares, 3:42:10 Issue of Shares for Consideration Other Than Cash, 3:54:19 How to Discharge the Purchase Consideration, 4:07:45 Important Questions, 4:24:59 Interest on Calls in Arrear.