Class notes
HSC Accountancy – Issue of Shares Notes – Basic Concepts, Types of Subscription, Issue Price and Journal Entries Study Notes
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21-06-2026
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These notes cover the chapter Issue of Shares in HSC Accountancy, including the meaning of shares, share capital, face value, and issue price. The document explains different types of subscription such as under subscription, over subscription, and full subscription, along with shares issued at par, premium, and discount. It also includes basic journal entries for share application money, allotment, refunds, and capital transfer. The notes are useful for exam preparation and revision of fundamental accounting concepts related to share capital.
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Written for
- Institution
- Secondary school
- Course
- Book keeping and Accountancy
- School year
- 1
All documents for this subject (1)
Document information
- Uploaded on
- June 21, 2026
- Number of pages
- 5
- Written in
- 2025/2026
- Type
- Class notes
- Professor(s)
- Sushma
- Contains
- All classes
Subjects
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