📚 CA Foundation | Chapter 11A

Issue, Forfeiture & Re-Issue of Shares

Share Capital · Premium & Discount · Pro-rata Allotment · Calls-in-Arrears · Forfeiture · Capital Reserve

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Level 1
Basic Concepts
Share capital types, issue at par/premium, application process, calls, journal entries basics
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Level 2
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Pro-rata allotment, calls-in-arrears/advance, forfeiture at par and premium, numericals
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Re-issue of forfeited shares, Capital Reserve calculation, complex pro-rata, preference share forfeiture
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