The syllabus of class 12th accounts comprises of the following chapters. We have prepared various notes along with detailed questions and their solution, relevant for the student of Accounts class 12, who may be studying in CBSE, ISC or as per the NCERT syllabus. Each of these notes have been given under the particular chapter, which you can click and read : –
accounting for share capital entries
Meaning of Share
Where the total capital of the company is divided into smaller units, then each such unit is known as a Share.
Types of Share
There are two types of Shares : –
(i) Equity Share
(ii) Preference Share