Some of the main topics for Accountancy chapter Share Capital (Class 12) along with their details are:
1. Meaning of Share Capital: This topic covers the concept of share capital and its nature. Students will learn the different types of shares, authorized capital, issued capital, and subscribed capital.
2. Issue of Shares: This topic covers how a company issues shares and what are the different methods for issuing shares. Students will learn about the subscription process, prospectus, and allotment of shares.
3. Forfeiture and Surrender of Shares: This topic covers the meaning of forfeiture of shares and its process. Students will also learn about the surrender of shares and buy-back of shares.
4. Shareholders' Rights: This topic covers the various rights that shareholders enjoy, including voting rights, dividend rights, and right to information.
5. Bonus Shares and Rights Shares: This topic covers the concept of bonus shares, which are issued to shareholders without any additional cost, and rights shares, which are shares issued to existing shareholders on a pro-rata basis.
6. Redemption of Preference Shares: This topic covers the process of redemption of preference shares and the important provisions related to it.
7. Share Capital and Debentures: This topic covers the relationship between share capital and debentures and the rights of debenture holders.
8. Equity Shares and Preference Shares: This topic covers the differences between equity shares and preference shares, and the advantages and disadvantages of each type of share.
Overall, the chapter on share capital for class 12 accountancy provides a comprehensive understanding of the concept of share capital, its types, and the rights and duties of shareholders.
More Chapters:-
Main topics for Issue and Redemption of Debentures
Main topics for Financial Statement Analysis
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