Share Accounting Fundamentals: Issue, Forfeiture, and Reissue

Understanding how corporations raise capital through equity is a cornerstone of modern financial accounting. This written course guides you through the core principles of share-based transactions, from initial public offerings to forfeiture. By the end of this course, you will develop a strong working knowledge of corporate equity transactions, learning how to record journal entries for various share issuance scenarios, handle defaults, and understand modern dematerialized share systems. What you'll learn: - Understand the fundamental terminology of corporate capital, including authorized, issued, subscribed, and paid-up capital - Record journal entries for the issue of shares at par, premium, and discount - Account for over-subscription, under-subscription, and the pro-rata allotment of shares - Manage calls-in-arrears and calls-in-advance with precise ledger entries - Apply accounting rules for the forfeiture of shares due to non-payment - Master the reissue of forfeited shares and the transfer of gains to the capital reserve - Learn modern equity basics, including dematerialized (demat) shares and regulatory disclosure trends The course starts with essential definitions of corporate structures and capital types before walking step-by-step through practical journal entries, calculations, and real-world scenarios. You will practice through clear, written examples that build your confidence for academic and professional challenges. This course is designed for beginners, introductory accounting students, and exam candidates, with no prior experience in corporate accounting required. Start reading today to build a flawless foundation in corporate share accounting.