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Alteration of Share Capital – Quick Guide with Solved Sets, Exercises of Advanced Accounting

This document covers everything you need to know about Alteration of Share Capital, including an overview of types (DVR, Bonus Shares, Buyback of shares, ESOP), key legal provisions, and accounting entries. It includes: Step-by-step guide solutions Extra practice questions Solved past year questions Format for journal entries Ideal for mastering questions on changes in capital structure for exams.

Typology: Exercises

2024/2025

Available from 04/10/2025

thisgirlgotcooties
thisgirlgotcooties 🇮🇳

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eration of Shave Capital = Seana 4g Muaned Alecou BEST Wishes Bonur Shares a. - 0 entott shareholdevs boned in prapartion to _extnting ahavehalding 3: (nuedl free of cont 4. Py Cexinting shaven ° bonus shaven ) ' S- toned by Capitalisation af faerven or iaoued fram enerveo F = nabdaakith, collected c © oe var’ : reas me. F §* Bonuy tmue alo doen't afttect the proportion g exdting _Ahareholding tn the company . 2 Onued only at face value. ( same ay enisting shaven ) J 2 of Fuity Share Capttel hk Rerevven & Sur plun 4. Banu shaven ave typically tnued only bo fourty Shareholders C tegally peumitted. to Pe to prefevence ekaieniidets ) iouiecene honw, Aharen cannot be < mued to equity shareholders lo. Ry Oot Effect of Conus (nue on the Market & fovaurable act by market cd Ligeuicl ty (ncreane Chuying 4_selling af HoKé shaven ) 2 _veduction th tntrinmic value of share nef worth (Same ) ) after bonus nue T no.cf{suharn (TT) _ reduction tn Carnings per shave CEéPpS ) earnings (same ) A eventially came effect no.of shaven (CH) “ks ELIT SS Rees eee a )|=—CO Oe eC aa PRA spt.