CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes

Accountancy
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Download the latest CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes in PDF format. These Class 12 Accountancy revision notes are carefully designed by expert teachers to align with the 2025-26 syllabus. These notes are great daily learning and last minute exam preparation and they simplify complex topics and highlight important definitions for Class 12 students.

Chapter-wise Revision Notes for Class 12 Accountancy Part 2 Chapter 1 Accounting for Share Capital

To secure a higher rank, students should use these Class 12 Accountancy Part 2 Chapter 1 Accounting for Share Capital notes for quick learning of important concepts. These exam-oriented summaries focus on difficult topics and high-weightage sections helpful in school tests and final examinations.

Part 2 Chapter 1 Accounting for Share Capital Revision Notes for Class 12 Accountancy

ACCOUNTING FOR SHARE CAPITAL
 
1. Share and share capital: nature and types.
 
2. Accounting for share capital: issue and allotment of equity and preferences shares.
 
3. Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears (excluding interest),
 
4. issue of shares for consideration other than cash.
 
5. Concept of Private Placement and Employee Stock Option Plan (ESOP).
 
6. Accounting treatment of forfeiture and re-issue of share
 
7. Disclosure of share capital in the Balance Sheet of a company
 
(Share and Share Capital: Nature and types)
“A Company is an artificial person created by law, having separate entity with a perpetual succession and a common seal.”
 
                                                                                                                                                        Definition given by Prof. Haney
CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes 1
 
 
Characteristics (Features) of a company
 
1. The certificate of incorporation of a company is issued by registrar of companies as per procedure/guidelines given in the Companies Act, 2013. The law considers a company as an artificial legal person.
2. A Company is a separate legal entity from its owner (shareholders).
3. A company has perpetual existence, not affected by the death, lunacy or insolvency of its shareholders. It can be winded up only by the law (Court or registrar of company.)
4. Every company has it own common seal, which act as the official signature of the company.
5. The share of a company is transferable subject to certain conditions (e.g. some conditions for private company.)
6. The company is managed by the ‘Board of Directors’, the directors are representative of the shareholders (owners). So, management and ownership are separate in company organization.
7. The liability of a shareholder is limited upto the nominal price of shares subscribed by one.
(Incorporation of a Company)
CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes 2
 
Types of Companies:
 
Private Company- Section 2(68) of the companies Act,2013 defines “A private company which by its articles of Association.
 
Restricts the right to transfer its shares;
 
Limit the number of its members to 200 excluding its past or present employee members; Prohibits any invitation to public to subscribe for any of its securities. The name of every private Company must end with the words ‘Private
Limited’.
CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes 3
 
Public Company- According to section 2(71) of the companies Act, 2013. A public company means a company which is not a private company. Private company which is a subsidiary of a company not being a private company shall be deemed a public company.
 
(iii) One Person Company-
Section 2(62) of the Companies Act, 2013 states one-person company is a company which has only one person as a member.
 
Rule 3 of the Companies (Incorporation) Rules, 2014 provides that (i) Only an Indian citizen resident in India can form on Person Company; (ii) Its paid-up capital is not more than 50 lakhs; (iii) Its Average annual turnover should not
exceed ` 2 Cores; (iv) it cannot carry out Non-banking financial Investment activities.
CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes 4
An OPC is mandatorily converted into Private/Public company. When the paidup share Capital is increased beyond ` 50 Lakhs or its average annual turnover exceed 2 Crore)


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Part 1 Chapter 01 Accounting for Partnership Basic Concepts
CBSE Class 12 Accountancy Accounting For Partnership Firms Notes
CBSE Class 12 Accountancy Goodwill Nature And Valuation Notes
CBSE Class 12 Accountancy Partnership Fundamentals Notes
CBSE Class 12 Accountancy Partnership Guarantee Of Profits Notes
Part 1 Chapter 02 Reconstitution of a Partnership Firm Admission of a Partner
CBSE Class 12 Accountancy Accounting For Partnership Firms Admission Of A Partner Notes
CBSE Class 12 Accountancy Accounting For Partnership Firms Fundamentals Notes
CBSE Class 12 Accountancy Reconstitution Of Partnership Notes
Part 1 Chapter 03 Reconstitution of a Partnership Firm Retirement/Death of a Partner
CBSE Class 12 Accountancy Retirement Or Death Of A Partner Notes
Part 1 Chapter 04 Dissolution of Partnership Firm
CBSE Class 12 Accountancy Dissolution Of A Partnership Firm Notes
Part 2 Chapter 01 Accounting for Share Capital
CBSE Class 12 Accountancy Accounting For Companies Notes
CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes
CBSE Class 12 Accountancy Accounting For Share Capital Notes
CBSE Class 12 Accountancy Implementation Of Schedule VI Of Companies Act Notes
CBSE Class 12 Accountancy Partnership Accounting For Issue Of Share Capital Notes
Part 2 Chapter 02 Issue and Redemption of Debentures
CBSE Class 12 Accountancy Accounting For Debentures Notes
CBSE Class 12 Accountancy Redemption Of Debenture Notes
Part 2 Chapter 03 Financial Statements Of a Company
CBSE Class 12 Accountancy Financial Statement Of Companies Notes
Part 2 Chapter 04 Analysis of Financial Statements
CBSE Class 12 Accountancy Analysis Of Financial Statements Notes
CBSE Class 12 Accountancy Partnership Common Size And Comparative Statements Notes
Part 2 Chapter 05 Accounting Ratios
CBSE Class 12 Accountancy Accounting Ratios
CBSE Class 12 Accountancy Partnership Ratio Analysis Chapter Notes
CBSE Class 12 Accountancy Partnership Ratio Analysis Notes
Part 2 Chapter 06 Cash Flow Statement
CBSE Class 12 Accountancy Cash Flow Statement Notes Set A
CBSE Class 12 Accountancy Cash Flow Statement Notes Set B
CBSE Class 12 Accountancy Partnership Cash Flow Statement Notes
~ Class 12 Accountancy (Old Chapters)
CBSE Class 12 Accountancy Accounting For Not For Profit Organisations Notes Set A
CBSE Class 12 Accountancy Accounting For Not For Profit Organisations Notes Set B
CBSE Class 12 Accountancy Case Study Questions Accounting For Not For Profit OrganisationNotes Notes
CBSE Class 12 Accountancy Important Formulas

Important Practice Resources for Class 12 Accountancy

CBSE Class 12 Accountancy Part 2 Chapter 1 Accounting for Share Capital Notes

Students can use these Revision Notes for Part 2 Chapter 1 Accounting for Share Capital to quickly understand all the main concepts. This study material has been prepared as per the latest CBSE syllabus for Class 12. Our teachers always suggest that Class 12 students read these notes regularly as they are focused on the most important topics that usually appear in school tests and final exams.

NCERT Based Part 2 Chapter 1 Accounting for Share Capital Summary

Our expert team has used the official NCERT book for Class 12 Accountancy to design these notes. These are the notes that definitely you for your current academic year. After reading the chapter summary, you should also refer to our NCERT solutions for Class 12. Always compare your understanding with our teacher prepared answers as they will help you build a very strong base in Accountancy.

Part 2 Chapter 1 Accounting for Share Capital Complete Revision and Practice

To prepare very well for y our exams, students should also solve the MCQ questions and practice worksheets provided on this page. These extra solved questions will help you to check if you have understood all the concepts of Part 2 Chapter 1 Accounting for Share Capital. All study material on studiestoday.com is free and updated according to the latest Accountancy exam patterns. Using these revision notes daily will help you feel more confident and get better marks in your exams.

Where can I download the latest PDF for CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes?

You can download the teacher prepared revision notes for CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes from StudiesToday.com. These notes are designed as per 2025-26 academic session to help Class 12 students get the best study material for Accountancy.

Are these Accountancy notes for Class 12 based on the 2026 board exam pattern?

Yes, our CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes include 50% competency-based questions with focus on core logic, keyword definitions, and the practical application of Accountancy principles which is important for getting more marks in 2026 CBSE exams.

Do these Class 12 notes cover all topic-wise concepts for Accountancy?

Yes, our CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes provide a detailed, topic wise breakdown of the chapter. Fundamental definitions, complex numerical formulas and all topics of CBSE syllabus in Class 12 is covered.

How can I use CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes for quick last-minute revision?

These notes for Accountancy are organized into bullet points and easy-to-read charts. By using CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes, Class 12 students fast revise formulas, key definitions before the exams.

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No, all study resources on StudiesToday, including CBSE Class 12 Accountancy Accounting For Share Capital Chapter Notes, are available for immediate free download. Class 12 Accountancy study material is available in PDF and can be downloaded on mobile.