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CS EXECUTIVE CORPORATE & MANAGEMENT ACCOUNTING BY CS RAKESH SINGH
SPECIAL FEATURES OF CLASSES
Meaning of Shares
A share is one unit into which the total share capital is divided. Each share forms a unit of ownership
and is offered for sale so as to raise capital for the company. The shares any member in a company
are movable property transferable in the manner provided by the articles of the company. Face
value of a share is the par value of the share. It is also known as the Nominal value or denomination
of a share.
A share is one unit into which the total share capital is divided. Each share forms a unit of ownership
and is offered for sale so as to raise capital for the company. The shares any member in a company
are movable property transferable in the manner provided by the articles of the company. Face
value of a share is the par value of the share. It is also known as the Nominal value or denomination
of a share.
a company and includes stock. Thus, in other words, shares are divisions of the share capital of a
company. A share represents a fractional part of the share capital of the company. For example, if a
company has a share capital of Rs.5,00,000 divided into 50,000 shares of Rs.10 each and a person
who has taken 50 shares of the company is said to have a share of Rs.500 in the share capital of the
company.
company. A share represents a fractional part of the share capital of the company. For example, if a
company has a share capital of Rs.5,00,000 divided into 50,000 shares of Rs.10 each and a person
who has taken 50 shares of the company is said to have a share of Rs.500 in the share capital of the
company.
Meaning of Share Capital
When total capital of a company is divided into shares, then it is called share capital. A joint stock
company raises its capital by issue of shares to finance its activities. The Memorandum of
Association of the company states the amount of capital with which the company is desired to be
registered and the number of shares into which it is to be divided. It constitutes the basis of the
capital structure of a company.
When total capital of a company is divided into shares, then it is called share capital. A joint stock
company raises its capital by issue of shares to finance its activities. The Memorandum of
Association of the company states the amount of capital with which the company is desired to be
registered and the number of shares into which it is to be divided. It constitutes the basis of the
capital structure of a company.
The share capital of a company limited by shares shall be of two kinds under the Companies Act
2013, namely:
2013, namely:
(a) Equity share capital : Equity share capital with reference to any company limited by shares means
all share capital which is not preference share capital. Equity share capital can be
i) with voting rights; or
ii) with differential rights as to dividend or voting or any other right.
all share capital which is not preference share capital. Equity share capital can be
i) with voting rights; or
ii) with differential rights as to dividend or voting or any other right.
TERMS & CONDITIONS (MUST READ BEFORE PURCHASE).
NOTE: NO EXCHANGE OR NO REFUND ON BOOKS.
AFTER ORDER BOOK WILL BE DELIVER WITHIN NEXT 20 TO 30 DAYS
RED ZONE AREA (NON DELIVERABLE)
| Weight | 0.800 kg |
|---|---|
| Publisher | iVIDYA |
| Author Name | CS Rakesh Singh |
| Binding | Paper Back |
| Language | English |
| Color | Black & White |
| APPLICABILITY | JUNE 2020 / DEC 2020 |
| Batch | current batch |
| Edition | April 2019 |
| Product Type | PAPER BACK BOOK |
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ABOUT THE AUTHOR
About Author
CS Rakesh Singh
Company Secretary
CS Rakesh Singh, is a Company Secretary comes with rich experience of over 10 years of Corporate Field and an illustrious career spanning over 11 years of outstanding contribution in the fields of Education and Teaching. He is a Bachelor in Commerce from Delhi University, Law Graduate and Fellow member of The Institute of Company Secretary of India.
Mr. Singh has been associated with big reputed listed corporate:
1. NIIT Technologies Ltd. (NIIT),
2. Mount Shivalik Industries Limited (THUNDERBOLT),
3. Sistema Shyam TeleServices Ltd (MTS),
4. Moser Baer India Limited (Moser Baer) and
5. Religare Health Insurance Company Limited (RELIGARE).
He is most preferred visiting faculty of NIRC (Prasad Nagar) of Institute of Company Secretary of India for various subjects. Moreover, Mr. Singh is member of R & P Committee of NIRC. Mr. Singh teaches following:
1. Corporate & Management Accounting,
2. Cost Accounting
3. Financial Management
A confident, enthusiastic and hardworking teacher who is able to teach students across the higher secondary age range to professional age range, whilst at the same time encourage them to develop their skills, knowledge and confidence. Possessing extensive knowledge of contemporary teaching methods and having immense subject knowledge, enthusiasm and charisma, as well as a genuine interest in educating others.
Mr. Singh believes in growth and excellence through proactive approach and his dictum is “Sankalp Shuddha Hi Siddha” i.e. if your intentions are pure, you are bound to succeed.
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