Issue of Shares for Consideration other than Cash
When the company allots shares against assets purchased, businesses acquired, services received or as fully paid-up to promoters. What does […]
Accounting Basics
Accounting Basics
Learn the fundamentals of accounting including journal entries, ledger accounts, and financial statements
Accounting Basics
Over subscription & Pro-rate Allotment – Complete guide
When applications received exceed shares offered — three treatments and the pro-rate mechanism. What is Over subscription? Over subscription occurs
Accounting Basics
Interest on Calls in Arrears & Calls in Advance – Complete guide
When shareholders pay less than called or pay before being called — interest treatment and entries (Table F default rates).
Accounting Basics
Journal Entries for Issue of Shares – Complete guide
Stage-by-stage entries — application, allotment, first & final call — at par and at premium, with 10 solved problems. 10
Accounting Basics
Issue at Par, Premium & Discount
Face value, Securities Premium Reserve under Sec. 52, and the legality of issuing shares at a discount under Sec. 53
Accounting Basics
What is Issue of Shares? Meaning, Types & Share Capital Explained
Foundation note of Issue of Shares — meaning, purpose, types and share-capital terminology under the Indian Companies Act, 2013. What
Accounting Basics
Fund Flow Statement vs Cash Flow Statement: Easy Comparison for Exams
Introduction In financial accounting and financial management, both the Cash Flow Statement and Fund Flow Statement are important tools used
Accounting Basics
Goodwill Impairment Testing under Ind AS 36
Under Ind AS, goodwill is no longer amortised. Instead, every year, companies like Tata Steel, Infosys, Wipro and ITC must
Accounting Basics
Purchased vs Self-Generated Goodwill Explained
Walk into Infosys’s office in Bengaluru and you will instantly feel its goodwill — global brand, top talent, decades of
Accounting Basics
Goodwill in Partnership: Admission, Retirement & Death with solved sums
AS-26 Rule You Must Remember Golden rule: Goodwill is never raised and kept in the books. It is adjusted only