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Author: Navneet Singh
Publisher: Navneet Singh
ISBN:
Category : Business & Economics
Languages : en
Pages : 67
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Book Description
Share capital refers to the total amount of capital raised by a company through the issuance of shares to shareholders. It represents the ownership stake that shareholders have in the company. Share capital is one of the key components of a company's balance sheet and is categorized into different types of shares, each with its own rights and privileges. Here are some important points about share capital: Authorized Share Capital: This is the maximum amount of share capital that a company is authorized to issue, as specified in its articles of association or charter. It represents the upper limit of the company's capital-raising capacity. Issued Share Capital: Issued share capital is the portion of authorized share capital that the company has issued and sold to shareholders. It represents the total value of shares that are in the hands of investors. Subscribed Share Capital: Subscribed share capital is the portion of issued share capital that shareholders have agreed to purchase or subscribe to. It may be equal to or less than the total issued share capital, depending on the extent to which shareholders have subscribed to the shares offered by the company. Paid-up Share Capital: Paid-up share capital is the portion of subscribed share capital for which shareholders have already made payments to the company. It represents the actual funds received by the company in exchange for the shares issued. Types of Shares: Share capital may consist of different types of shares, such as ordinary shares, preference shares, or redeemable shares, each with its own rights and characteristics. For example, ordinary shares typically confer voting rights and entitle shareholders to dividends, while preference shares may have priority rights to dividends or assets in the event of liquidation. Increase or Decrease: Companies may increase their share capital through a process known as capitalization, which involves issuing additional shares to existing shareholders or selling new shares to outside investors. Conversely, share capital can be reduced through processes like share buybacks or capital reduction schemes, subject to legal and regulatory requirements. Regulatory Compliance: Companies are required to comply with relevant laws and regulations governing the issuance and management of share capital. This includes disclosure requirements, approval procedures, and compliance with corporate governance standards. Overall, share capital plays a crucial role in determining the ownership structure, financing, and governance of a company, and it reflects the financial resources available to support its operations and growth.
Author: Navneet Singh
Publisher: Navneet Singh
ISBN:
Category : Business & Economics
Languages : en
Pages : 67
Get Book Here
Book Description
Share capital refers to the total amount of capital raised by a company through the issuance of shares to shareholders. It represents the ownership stake that shareholders have in the company. Share capital is one of the key components of a company's balance sheet and is categorized into different types of shares, each with its own rights and privileges. Here are some important points about share capital: Authorized Share Capital: This is the maximum amount of share capital that a company is authorized to issue, as specified in its articles of association or charter. It represents the upper limit of the company's capital-raising capacity. Issued Share Capital: Issued share capital is the portion of authorized share capital that the company has issued and sold to shareholders. It represents the total value of shares that are in the hands of investors. Subscribed Share Capital: Subscribed share capital is the portion of issued share capital that shareholders have agreed to purchase or subscribe to. It may be equal to or less than the total issued share capital, depending on the extent to which shareholders have subscribed to the shares offered by the company. Paid-up Share Capital: Paid-up share capital is the portion of subscribed share capital for which shareholders have already made payments to the company. It represents the actual funds received by the company in exchange for the shares issued. Types of Shares: Share capital may consist of different types of shares, such as ordinary shares, preference shares, or redeemable shares, each with its own rights and characteristics. For example, ordinary shares typically confer voting rights and entitle shareholders to dividends, while preference shares may have priority rights to dividends or assets in the event of liquidation. Increase or Decrease: Companies may increase their share capital through a process known as capitalization, which involves issuing additional shares to existing shareholders or selling new shares to outside investors. Conversely, share capital can be reduced through processes like share buybacks or capital reduction schemes, subject to legal and regulatory requirements. Regulatory Compliance: Companies are required to comply with relevant laws and regulations governing the issuance and management of share capital. This includes disclosure requirements, approval procedures, and compliance with corporate governance standards. Overall, share capital plays a crucial role in determining the ownership structure, financing, and governance of a company, and it reflects the financial resources available to support its operations and growth.
Author: Peter Sauer
Publisher: GRIN Verlag
ISBN: 3638113310
Category : Business & Economics
Languages : en
Pages : 18
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Book Description
Presentation (Handout) from the year 2000 in the subject Business economics - Accounting and Taxes, grade: none, University of Applied Sciences Aalen (Economics), course: Referat in International Accounting, language: English, abstract: Before trying to explain this expression used in accounting you should know where you usually find it in a financial statement. Equity is part of the liabilities and is mentioned in the first place. Usually the liabilities are mentioned in order of expiration and divided into two sectors. The first position is the equity and the second position is the borrowed capital (liabilities). I have to say that equity is a very inexact expression. Indeed it consists of the following items, which have to been treated and stated differently concerning the various regulations.
Author: Dr. Shweta Mishra
Publisher: Thakur Publication Private Limited
ISBN: 9357552006
Category : Education
Languages : en
Pages : 352
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Book Description
Discover the comprehensive guide to Corporate Accounting in the English Edition book tailored specifically for B.Com 5th Semester students of U.P State Universities. Aligned with the latest NEP-2020 syllabus, this book, published by Thakur Publication, offers a structured approach to mastering the complexities of corporate financial reporting, analysis, and decision-making. Enhance your understanding of essential concepts and gain practical insights through real-world examples, exercises, and case studies.
Author: Katrina Avila Munichiello
Publisher: Tuttle Publishing
ISBN: 9780804848992
Category : Literary Collections
Languages : en
Pages : 256
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Book Description
A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.
Author: Edward Theodore McCormick
Publisher:
ISBN:
Category :
Languages : en
Pages : 248
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Book Description
Author: Mike G.
Publisher: GRIN Verlag
ISBN: 3668456658
Category : Business & Economics
Languages : en
Pages : 49
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Book Description
Abstract from the year 2017 in the subject Economics - Finance, grade: 1,0, , language: English, abstract: This text provides a detailed approach to financial accounting for advanced readers. The basics like the double-bookkeeping method according to the IFRS should be clear and are extended to topics like equity (diverse classes of shares), debt (primary bonds) and investments (FVTPL, FVOCI, etc.). All these accounting rules are stated and supported by several figures, graphics, and pictures. Recommended for every middle-class company with a finance department or planning an expansion. Also, underlying concepts of different market (movements) are stated and linked to the related IAS principles. Even though the IFRS is the international standard, the German GAAP or the US GAAP are slightly deviating from it, but due to the progressing globalization, the IFRS approach is more and more accepted within the EU and soon even in Germany. But even now this text provides with enough information about the underlying structure and makes it much easier to understand the German or US methods.
Author: Nora Sánchez
Publisher: John Wiley & Sons
ISBN: 0471451347
Category : Business & Economics
Languages : en
Pages : 338
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Book Description
The first English–Spanish translation dictionary of accounting terms to cover the differences in accounting terminology for Spanish-speaking countries This bilingual Accounting Dictionary offers not only English–Spanish and Spanish–English translations of accounting terms but also a Spanish–Spanish section correlating the different terms used in major Spanish-speaking countries. The only accounting dictionary to offer such coverage, this useful reference provides accounting practitioners and students with easy, accurate guidance for translating in and among: Argentina * Chile * Colombia * Mexico * Spain * Venezuela. Ideal for translating financial statements, conducting audits, and performing accounting functions in multinational companies, Accounting Dictionary is an essential tool for all accountants, financial managers, and students participating in the burgeoning Spanish-speaking market. Order your copy today!
Author: Navneet Singh
Publisher: Navneet Singh
ISBN:
Category : Business & Economics
Languages : en
Pages : 111
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Book Description
Accounting is a vital aspect of business that involves recording, summarizing, analysing, and communicating financial information. It provides a systematic way to track the financial activities of an organization, enabling stakeholders to make informed decisions. Here's an introduction to the fundamental concepts and principles of accounting: Purpose of Accounting: The primary purpose of accounting is to provide relevant financial information about a business entity to internal and external users. Internal users include management and employees who use this information for decision-making, planning, and controlling operations. External users include investors, creditors, government agencies, and the public who rely on financial statements to evaluate the financial health and performance of the business. Key Financial Statements: Balance Sheet: It provides a snapshot of the company's financial position at a specific point in time, showing its assets, liabilities, and equity. Income Statement: Also known as the profit and loss statement, it summarizes the revenues, expenses, and net income (or loss) of a company over a specified period. Statement of Cash Flows: This statement reports the cash inflows and outflows from operating, investing, and financing activities, providing insights into how cash is generated and used by the business. Accounting Principles: GAAP (Generally Accepted Accounting Principles): These are a set of standard accounting principles, standards, and procedures that companies use to compile their financial statements in the United States. It ensures consistency, comparability, and transparency in financial reporting. IFRS (International Financial Reporting Standards): These are accounting standards issued by the International Accounting Standards Board (IASB), used by companies in many countries outside the United States. IFRS aims to harmonize accounting practices globally. Double-Entry Accounting: This is a fundamental accounting principle that states that for every transaction, there are at least two accounts involved, with one account debited and another credited. This ensures that the accounting equation (Assets = Liabilities + Equity) remains balanced. Types of Accounts: Assets: Economic resources owned or controlled by the company, such as cash, inventory, property, and equipment. Liabilities: Obligations owed by the company to external parties, such as loans, accounts payable, and bonds payable. Equity: Represents the residual interest in the assets of the company after deducting liabilities. It includes contributed capital from owners and retained earnings. Revenues: Income generated from the sale of goods or services. Expenses: Costs incurred in the process of generating revenue. Accounting Cycle: This is the process that accountants follow to record, analyse, and report financial transactions of a business. It typically includes steps such as identifying transactions, journalizing, posting to ledgers, preparing trial balances, adjusting entries, preparing financial statements, and closing entries. Auditing: This is the examination of financial statements and accounting records by an independent auditor to ensure their accuracy and compliance with accounting standards and regulations. Understanding these basic principles and concepts provides a solid foundation for anyone interested in learning more about accounting and its role in business operations and decision-making.
Author: Roger Hussey
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 376
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Book Description
著者中译名:赫西。
Author: International Labour Office
Publisher:
ISBN:
Category : Bookkeeping
Languages : en
Pages : 146
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Book Description
