Table of Contents1 What is Buy Back of Shares?2 Advantages of Buy Back of Shares3 Disadvantages of Buy Back of Shares4 Conditions of Buy Back
The money raised through the issue of debentures is a loan to the company and must be repaid on the specified date and in a specified manner. Normally the time and mode of repayment are indicated in the prospectus at the time of issue of debentures by the company. The repayment of the number of debentures is called the redemption of debentures.
Table of Contents1 What are Right Shares?2 Objectives of Issue Of Right Shares3 Advantages of Issue of Right Shares4 Disadvantages of Issue of Right Shares5
Government accounting refers to all the financial documents and records of public institutions that relate to the collection of taxpayers’ money, and the analysis, control of expenditure, administration of trust funds, management of government stores and all the financial responsibilities and duties of the relevant organs.
Table of Contents1 What are Bonus Shares?2 Advantages of Bonus Shares2.1 Advantages of Bonus Shares to Shareholders2.1.1 Tax benefit2.1.2 Indication of higher future profits2.1.3 Future
Table of Contents1 What are Debentures?2 Definition of Debentures3 Features of Debentures4 Types of Debentures4.1 Basis of Security4.2 Basis of Permanence4.3 Basis of Negotiability4.4 Basis
Table of Contents1 What are Preference Shares?2 Types of Preference Shares2.1 Cumulative Preference Shares2.2 Non Cumulative Preference Shares2.3 Redeemable Preference Shares2.4 Irredeemable Preference Shares2.5 Convertible
Table of Contents1 What is Redemption of Preference Shares?2 Methods of Redemption of Preference Shares2.1 Redemption out of Profits2.2 Redemption out of Fresh Issue2.3 Combination
Table of Contents1 What is Forfeiture?2 Effect of Forfeiture of Shares3 Accounting Treatment on Forfeiture of Shares3.1 Forfeiture of Shares Issued at Par3.2 Forfeiture of
Table of Contents1 What is Audit of Ledger?2 Audit of Ledger Steps2.1 Internal check2.2 Opening Balances2.3 Postings2.4 Control Accounts2.5 Verification of Personal Account Balances2.6 Verification
