Accounting for shares 

Notes on Accounting for Shares.

In part one, you will find notes on types of share capital, presentation of share capital in balance sheet, entries for issue of shares, calls in arrears and calls in advance.

In part two, you will find notes on oversubscription of shares, forfeiture of shares and reissue of shares. 

Part 1	click here.
Part 2	click here.

Click here for practice questions on Accounting for shares.