Lecture

Company Accounting

Authorized Shargon Capital

Authorized shargon upper-case letter is the amount of share capital that the limited union is allowed to come out of the c put upt to raise capital.

Issued Share Capital

The issued share capital of a company is the total nominal value of the shares of a company which subscribe been issued to shareholders.

Called up Share capital

Value of the issued shares which have remained fully or partially un gainful, and whose holders have now been called upon to pay the balance.

Paid up Share Capital

The total amount of shareholder capital that has been paid in full by shareholders. Paid-up capital is fundamentally the portion of authorized stock that the company has issued and received requital for.

Ordinary Shares
The ordinary ones are not authorize to a fixed rate of dividend, and its even not needful that they get dividend. But Ordinary share holders are the just owners of the company having voting rights and the right to attend annual habitual meetings.

Preference Shares
Preference share are entitled to a fixed rate of dividend but are not the authorized owners and neither have the right to elect the directors of the company.



Preference shares are further broken up into different types, which are as follows:

Cumulative preference shares
Holders of cumulative preference shares are entitled to have any arrears of dividend paid to them in future historic period when sufficient pull ins are available.

Non-Cumulative preference shares
If the pelfs of a company are insufficient in any grade to meet the dividend on preference shares, and the shares are non cumulative, the holders of these shares will lose all or part of their dividend for that year.

Participating preference shares

The holders are given the right to participate in the distribution of profit beyond the stated rate of dividend payable on the shares if the profit is more than adequate for the ordinary shareholders dividend.

Redeemable preference shares

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