CH-1 Accounting Of Share Capital
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Last updated 1:50 AM on 5/20/22
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6 Terms
1
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Forfei1ure of shares
________ takes place when a shareholder fails 10 pay the calls made.
2
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PREFERENCE
________ SHARES- These are the shares that carry preferential right as to dividend at fixed rate and preferential right as to repayment of capital.
3
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Reserve capital
________ is a part of subscribed share capital that a company resolves.
4
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Pro rata allounen1
________ takes place only when the shnres are ovcrsubscnbed.
5
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EQUITY SHARES
________- TheŁe shares are the shareŁ that are not preference Łhares.
6
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Securities premium
________- How dealt when shares are forfeited.
Note 
Flashcards (39)