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Joint Stock Accounts : Issue of Share — Concept Maps

ICSE · Class 12 · Accountancy

4 concept maps of Joint Stock Accounts : Issue of Share for ICSE Class 12 Accountancy, each also written out as a text outline.

45 questions39 flashcards4 formulas & key relations5 concepts

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An infographic illustrating the main features of a company: Separate Legal Entity, Limited Liability, Perpetual Succession, Common Seal, Transferability of Shares, and May Sue or be Sued. Each feature
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4 Concept Maps

Company and Share Capital Structure

Company and Share Capital Structure

The map in words

  • Share Capital Structure
    • Authorised Capital
      • Maximum Amount
      • Registered
      • In Memorandum
    • Issued Capital
      • Portion Offered
      • From Authorised
    • Subscribed Capital
      • Applied by Public
      • Accepted by Company
      • Fully Paid or Unpaid
    • Called-up Capital
      • Demanded by Company
      • Per Schedule
      • Instalments
    • Paid-up Capital
      • Actually Received
      • From Members
      • May Include Calls-in-Arrears
    • Reserve Capital
      • Uncalled Portion
      • Only on Winding Up
      • Callable Amount

Share Issuance Process Flow

Share Issuance Process Flow

The map in words

  • Company Decides to Issue Shares
    • Prepare Prospectus
      • Invite Applications from Public
        • Applications Received
          • Applications < Shares Offered: Under-subscription
            • Allot All Applications
          • Applications = Shares Offered: Full Subscription
          • Applications > Shares Offered: Over-subscription
            • Choose Method
              • Method 1: Reject Excess Apps
                • Send Allotment Letters
                  • Receive Allotment Money
                    • Make First Call
                      • Receive Call Money
                        • Make Final Call
                          • Receive Final Call Money
                            • Share Capital Fully Called
                              • Company Operations Begin
              • Method 2: Pro-rata Allotment
              • Method 3: Combination

Mind map showing six key characteristics of joint stock companies organized by legal status, existence, liability, and capital structure

Mind map showing six key characteristics of joint stock companies organized by legal status, existence, liability, and capital structure

The map in words

  • Joint Stock Company Characteristics
    • Legal Status
      • Incorporated Association
      • Separate Legal Entity
      • Common Seal
    • Existence
      • Perpetual Succession
      • Continuous Operation
    • Liability
      • Limited to Shares
      • No Personal Liability
    • Capital
      • Divided into Shares
      • Transferable Units

Issue of Share in Joint Stock Company Accounts

Issue of Share in Joint Stock Company Accounts

The map in words

  • Issue of Share in Joint Stock Company Accounts
    • Company and shares
    • Types of companies
    • Share capital structure
    • Types of shares
    • Modes of issue
    • Public issue procedure
    • Accounting entries
    • Minimum and legal conditions

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Frequently Asked Questions

What are the important topics in Joint Stock Accounts : Issue of Share for ICSE Class 12 Accountancy?
Key topics in Joint Stock Accounts : Issue of Share include Meaning of Company, Share and Types of Shares, Classification of Companies, Share Capital and Its Types, Issue of Shares: Modes, Price and Legal Rules. Study these first, then practise questions on each for the ICSE Class 12 board exam.
What do the concept maps for Joint Stock Accounts : Issue of Share show?
The 4 maps show how the ideas in Joint Stock Accounts : Issue of Share connect: Company and Share Capital Structure; Share Issuance Process Flow. Each map is also written out as an outline on this page.
How should I revise Joint Stock Accounts : Issue of Share for the ICSE Class 12 board exam?
Learn the core ideas first, then work through the 45 practice questions on Joint Stock Accounts : Issue of Share. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

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

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