Accounting for Share Capital | Issue, Forfeiture, Reissue, Redemption & Buy-Back | B.Com

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📚 Accounting for Share Capital – Complete B.Com Corporate Accounting Tutorial

In this detailed tutorial by PEARL INSTITUTE BATALA, learn the complete chapter of Accounting for Share Capital in an easy, exam-oriented manner.

This lecture explains the complete flow of share capital accounting from the Issue of Shares to Forfeiture, Reissue, Redemption of Preference Shares and Buy-Back of Equity Shares.

✅ Topics Covered:

▶ Meaning of Share Capital
▶ Issue of Shares at Par
▶ Issue of Shares at Premium
▶ Securities Premium Account
▶ Application, Allotment & Calls
▶ Journal Entries for Issue of Shares
▶ Oversubscription & Pro-Rata Allotment
▶ Forfeiture of Shares
▶ Forfeiture Journal Entries
▶ Treatment of Securities Premium on Forfeiture
▶ Reissue of Forfeited Shares
▶ Reissue at Par, Premium & Discount
▶ Maximum Discount Allowed on Reissue
▶ Capital Reserve Calculation
▶ Partial Reissue of Forfeited Shares
▶ Redemption of Preference Shares
▶ Capital Redemption Reserve – CRR
▶ Minimum Fresh Issue
▶ Premium on Redemption
▶ Journal Entries for Redemption
▶ Buy-Back of Equity Shares
▶ Premium on Buy-Back
▶ CRR Treatment in Buy-Back
▶ Capital Reserve vs Capital Redemption Reserve
▶ Important Formulas
▶ Numerical Examples
▶ Exam-Solving Approach
▶ Quick Revision Rules

📌 Important Formulas Covered

Share Forfeiture = Capital Amount Already Received

Maximum Reissue Discount = Amount Forfeited

Capital Reserve = Forfeiture Amount relating to Reissued Shares – Reissue Discount

CRR = Nominal Value Redeemed – Nominal Value of Fresh Issue

Buy-Back Premium = Buy-Back Price – Face Value

This tutorial is especially useful for:

🎓 B.Com Students
🎓 BBA Students
🎓 Corporate Accounting Students
🎓 University Semester Exams
🎓 Commerce Students
🎓 Accounting Revision
🎓 College Exam Preparation

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Accounting for Share Capital B.Com
Accounting for Share Capital full chapter
Issue Forfeiture and Reissue of Shares
Forfeiture and Reissue of Shares Journal Entries
Redemption of Preference Shares B.Com
Capital Redemption Reserve CRR
Buy-Back of Equity Shares Accounting
Corporate Accounting Share Capital
Share Capital Numerical Problems
Accounting for Shares Journal Entries
B.Com Corporate Accounting Full Lecture
Share Capital Chapter Easy Explanation

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