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Concept Maps

Accounting for Share Capital — Concept Maps

Gujarat Board · Class 12 · Elements of Accounts

4 concept maps of Accounting for Share Capital for Gujarat Board Class 12 Elements of Accounts, each also written out as a text outline.

2 formulas & key relations5 concepts

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4 Concept Maps

Accounting for Share Capital — Chapter Overview

Accounting for Share Capital — Chapter Overview

The map in words

  • Share Capital
    • Types of Companies
      • Statutory Companies
      • Registered Companies
        • Private Company
        • Public Company
        • OPC
      • By Liability
        • Limited by Shares
        • Limited by Guarantee
        • Unlimited
    • Types of Shares
      • Preference Shares
        • Cumulative
        • Redeemable
        • Participating
        • Convertible
      • Equity Shares
        • Voting Rights
        • Residual Owner
    • Types of Share Capital
      • Authorised Capital
      • Issued Capital
      • Subscribed Capital
      • Called up Capital
      • Uncalled Capital
      • Paid up Capital
      • Reserve Capital
    • Issue of Shares
      • At Par
      • At Premium
      • At Discount
      • For Non Cash
    • Key Accounting Events
      • Application
      • Allotment
      • Calls
      • Forfeiture
      • Reissue
    • Special Topics
      • Pro rata Allotment
      • Calls in Arrears
      • Calls in Advance
      • Securities Premium
      • Capital Reserve
      • ASBA

Overview of Share Capital - Key Concepts

Overview of Share Capital - Key Concepts

The map in words

  • Share Capital
    • Types of Companies
      • Private Company
        • Max 200 Members
        • No Public Subscription
      • Public Company
        • Min 7 Members
        • Public Subscription
      • One Person Company
        • Single Member
    • Types of Shares
      • Preference Shares
        • Cumulative
        • Non Cumulative
        • Redeemable
        • Participating
        • Convertible
      • Equity Shares
        • Voting Rights
        • Residual Dividend
        • Min Face Value 1 Rupee
    • Types of Share Capital
      • Authorised Capital
      • Issued Capital
      • Subscribed Capital
      • Called Up Capital
      • Uncalled Capital
      • Paid Up Capital
      • Reserve Capital
    • Methods of Issue
      • At Par
      • At Premium
      • At Discount Only Sweat Equity
    • Share Capital Transactions
      • Application
      • Allotment
      • Calls
      • Forfeiture
      • Reissue
    • Special Issues
      • Calls in Arrears
      • Calls in Advance
      • Pro Rata Allotment
      • Issue for Non Cash
      • Bonus Shares

Accounting for Share Capital - Complete Chapter Overview

Accounting for Share Capital - Complete Chapter Overview

The map in words

  • Share Capital
    • Types of Companies
      • Private Company
        • Min 2 Members
        • Max 200 Members
      • Public Company
        • Min 7 Members
        • No Max Limit
      • One Person Company
    • Types of Shares
      • Preference Shares
        • Cumulative
        • Non-cumulative
        • Redeemable
        • Convertible
      • Equity Shares
        • Voting Rights
        • Residual Dividend
    • Types of Share Capital
      • Authorised Capital
      • Issued Capital
      • Subscribed Capital
      • Called-up Capital
      • Paid-up Capital
      • Reserve Capital
    • Issue of Shares
      • At Par
      • At Premium
        • Securities Premium
        • Section 52 Uses
      • No Discount Allowed
        • Sweat Equity Exception
    • Share Transactions
      • Application
      • Allotment
      • Calls
      • Calls in Arrears
      • Calls in Advance
    • Forfeiture and Reissue
      • Forfeiture Entry
      • Reissue at Discount
      • Capital Reserve
    • Special Cases
      • Pro-rata Allotment
      • Bonus Shares
      • Issue for Assets
      • ASBA

Share Capital

Share Capital

The map in words

  • Share Capital
    • Types of Companies
    • Types of Shares
    • Types of Share Capital
    • Issue of Shares
    • Accounting Entries
    • Forfeiture and Reissue
    • Pro-rata Allotment
    • Special Shares

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Frequently Asked Questions

What are the important topics in Accounting for Share Capital for Gujarat Board Class 12 Elements of Accounts?
Key topics in Accounting for Share Capital include Types of Companies and Shares, Types of Share Capital, Steps for Issue of Shares and Methods of Issue, Share Capital Transactions and Accounting Entries. Study these first, then practise questions on each for the Gujarat Board Class 12 board exam.
What do the concept maps for Accounting for Share Capital show?
The 4 maps show how the ideas in Accounting for Share Capital connect: Accounting for Share Capital — Chapter Overview; Overview of Share Capital - Key Concepts. Each map is also written out as an outline on this page.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

More resources for Accounting for Share Capital

All Gujarat Board Class 12 Elements of Accounts Concept Maps

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