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Corporate Accounting (Company Accounts)—Issue of Share Capital

LEARNING OBJECTIVES

After studying this chapter you should be able to:

  1. Define and explain the concept of joint stock company.

  2. Enlist the characteristics of joint stock company.

  3. Understand the different kinds of companies.

  4. Distinguish between a private limited and a public limited Company and appreciate the privileges of a private limited company.

  5. Understand the important terms and documents associated with the Formation (floatation) of Companies.

  6. Explain the meaning of Share, different classes of shares and their salient features.

  7. Understand how a company is managed (management).

  8. Record the transactions relating to the issue of shares, starting from allocation of shares till ...

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