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Learning Objectives

After studying this unit, you will be able to:
  1. Various types of shares and share capital
  2. Accounting for issues of shares at par, premium and discount
  3. The concept of Calls-in-arrears and calls-in-advance
  4. Over-subscription and under-subscription of shares
  5. Forfeiture and re-issue of forfeited shares under different conditions
  6. Accounting entries for issue of shares for consideration other than cash
  7. The concept of bonus shares, conversion of shares into stock and vice versa

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