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COMPANY ACCOUNTING

COMPANY ACCOUNTING. MRS. FOUZIA NASIR ASST PROFESSOR-DHA COLLEGE FOR WOMEN PHASEVIII. INTRODUCTION. An artificial person created by law under a common seal There are different forms of an ownership i.e. A) sole proprietorship B)partnership C) Joint stock owner

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COMPANY ACCOUNTING

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  1. COMPANY ACCOUNTING MRS. FOUZIA NASIR ASST PROFESSOR-DHA COLLEGE FOR WOMEN PHASEVIII

  2. INTRODUCTION • An artificial person created by law under a common seal • There are different forms of an ownership i.e. • A) sole proprietorship • B)partnership • C) Joint stock owner • From large scale point of view there is a possibility of joint stock company

  3. SUBSCRIPTION ISSUANCE OF SHARES • Three possibility of subscription • A) equal: offered shares= received share application • B)Over subscription: offered shares < received applications, excess amount will be refunded • C) under subscription: Offered shares >received applications, remaining amount will be taken by underwriter

  4. SUBSEQUENT ISSUANCE • Shares can be issued at • Par . (Market value =par value) • Premium,(market value> par value) • Discount, (Market value< par value)

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