1 / 5

COMPANY ACCOUNTING

COMPANY ACCOUNTING. MRS. FOUZIA NASIR ASST PROFESSOR-DHA COLLEGE FOR WOMEN PHASEVIII. INTRODUCTION. An artificial person created by law under a common seal There are different forms of an ownership i.e. A) sole proprietorship B)partnership C) Joint stock owner

bruce-lloyd
Télécharger la présentation

COMPANY ACCOUNTING

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. COMPANY ACCOUNTING MRS. FOUZIA NASIR ASST PROFESSOR-DHA COLLEGE FOR WOMEN PHASEVIII

  2. INTRODUCTION • An artificial person created by law under a common seal • There are different forms of an ownership i.e. • A) sole proprietorship • B)partnership • C) Joint stock owner • From large scale point of view there is a possibility of joint stock company

  3. SUBSCRIPTION ISSUANCE OF SHARES • Three possibility of subscription • A) equal: offered shares= received share application • B)Over subscription: offered shares < received applications, excess amount will be refunded • C) under subscription: Offered shares >received applications, remaining amount will be taken by underwriter

  4. SUBSEQUENT ISSUANCE • Shares can be issued at • Par . (Market value =par value) • Premium,(market value> par value) • Discount, (Market value< par value)

More Related