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所在平台: Udemy |
课程主页: https://www.udemy.com/course/issue-forfeiture-reissue-of-share/
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课程名称：股票的发行、没收与再发行 课程概述：本课程详细讲解股票的发行、没收与再发行的相关知识。内容包括股票的定义、发行价格的分类（包括面值、溢价和折价发行），以及不同情况下的会计处理方式。 主要内容： 1. **股票的发行**： - 溢价发行：对于公司而言是资本性质的利润，始终记为贷方，无上限，显示在资产负债表的负债方。 - 折价发行：对于公司而言是资本性质的损失，始终记为借方，最多限额为面值的10%，从负债表中的证券溢价中扣除。 2. **分期发行股票的相关规定**：学习如何在分期内发行股票，并记录相应的会计分录。 3. **欠款股利（Calls in Arrear）和提前缴款（Calls in Advance）**： - 欠款股利会对公司造成损失，需在支付时记为借方，未来收到时可选记为贷方，利息最多为每年10%，从实缴资本中扣除。 - 提前缴款的处理方法及相关利息的会计分录也将涵盖。 4. **考虑非现金的股票发行**： - 包括为购买资产向供应商发行股份、为收购现有企业发行股份、向发起人及承销商发行股份的具体情况及相关核算。 5. **股票的没收与再发行**： - 股票没收的会计分录与相关问题的探讨，包括部分再发行和按比例配股的计算。 通过本课程，学员将掌握股票发行的不同情况、会计处理流程以及如何通过再发行和没收管理公司股权结构。
ISSUE, FORFEITURE AND REISSUE OF SHAREMeaning of shareIssue price of Share:1) At par 2) At premium3) At discountShare issued at Premium Contents1. A capital nature profit for company. 2. Always credit at due. 3. No maximum limit. 4. Shown in the liability side of balance-sheet.Share issued At Discount Contents 1. A capital nature loss for company. 2. Always debit at due. 3. Maximum limit = 10 percent of face value. 4. Deducted from security premium in liability side of balance sheet.Prohibition on Issue of shares at a discountProvision regarding issue of share in instalmentJournal Entries Regarding to issue of share in InstallmentCalls in Arrear:Loss for company. 1 Always debit at payment (compulsory). 2 If received in future then credit (optional). 3 Interest charged maximum at 10 percent Per annum. 4 Deducted out of paid-up capital. 5 Such type of shareholder don't use voting power.Entries of Interest on Calls in ArrearCalls in AdvanceEntries of Interest on Calls in AdvanceShare Issue at security premiumShare Issued at discountIssue Of Share For Consideration Other Than Cash:(A) Issue of shares to vendor for asset purchase(B) Issue of share on purchase of Existing Business[C (i)] Being issue of shares to Promoters[C (ii)] Being issue of share to UnderwriterForfeiture of shareJournal Entry In The Case Of Forfeiture Of ShareForfeiture QuestionRe-issue QuestionPartial Re-issue QuestionPRO-RATA ALLOTMENTCalculation of Amount of Calls in Arrear on allotment
