Book keeping and Accountancy

Sixth year / 12th Grade

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Class notes

HSC Accountancy – Issue of Shares Notes – Basic Concepts, Types of Subscription, Issue Price and Journal Entries Study Notes
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June 2026

2025/2026
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 fundament...
aaryaamitmane
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