Issue, Forfeiture and Reissue of Share

🚀 Course Title: Mastering the Art of Share Issue, Forfeiture & Reissue 🚀

Headline: Unlock the Secrets of Share Transactions with Expert Dr. Mohd Saifi Anwar!

Course Description:

📚 "Issue, Forfeiture and Reissue of Share: A Comprehensive Online Course"

Understanding Shares

• Discover the fundamental concepts of shares and their role in the corporate world.
• Explore the different types of share issuance and their implications for companies.

💭 Key Topics:

• Issue Price of Share:

  • Learn about sharing at:
    • At Par
    • At Premium
    • At Discount

• Share Issued at Premium Contents:

  • Understand the capital nature profit it brings to the company.
  • Learn how and when it should be credited at due.
  • Explore the concept of no maximum limit for issuing shares at a premium.
  • See how it's reflected on the liability side of the balance sheet.

• Share Issued At Discount Contents:

  • Grasp why issuing shares at a discount is not allowed beyond certain limits.
  • Know the maximum limit for issuing shares at a discount (10% of face value).
  • Learn how to deduct such losses from security premiums in the liability side of the balance sheet.

• Prohibition on Issue of Shares at a Discount:

  • Understand the legal and regulatory prohibitions surrounding this practice.

• Provision regarding issue of share in instalments:

  • Learn about the provisions that govern installment issues.

• Journal Entries Regarding to Issue of Share in Installment:

  • Get hands-on with journal entries related to issuing shares in installments.

• Calls in Arrear:

  • Understand the accounting treatment for calls in arrears and their implications.
  • Learn about interest charged (up to a maximum of 10% per annum) and how it's deducted from the paid-up capital.
  • Discover the impact on shareholders who have unpaid calls.

• Entries of Interest on Calls in Arrear:

  • Learn how to record interest on overdue calls properly.

• Calls in Advance:

  • Understand the accounting treatment for calls paid before due dates.

• Journal Entries for Share Issue at Security Premium:

  • Master the entries related to issuing shares with a security premium.

• Share Issued at Discount:

  • Learn about the capital nature loss for companies when shares are issued at a discount.

• Issue Of Share For Consideration Other Than Cash:

  • Explore various scenarios where shares are issued, such as asset purchases from vendors or acquiring existing businesses.
  • Understand the process of issuing shares to promoters and underwriters.

• Forfeiture of Shares:

  • Learn the legal procedures and journal entries for handling forfeited shares.
  • Discuss forfeiture scenarios with real-world examples.

• Re-issue of Shares:

  • Understand the process for reissuing forfeited shares.

• Partial Re-issue of Shares:

  • Learn about the complexities and rules around partial re-issue of shares.

• Pro Rata Allotment:

  • Get to grips with the calculation of pro rata allotments, especially when calls are in arrear.

🎓 Interactive Learning:

• Engage with real-world case studies and examples.
• Test your knowledge with challenging questions on forfeiture and re-issue.
• Participate in lively discussions and Q&A sessions.

Who Should Attend?

This course is ideal for:

• Finance and Accounting Professionals
• Company Secretaries
• Compliance Officers
• Aspiring Chartered Accountants (CAs)
• Students of Commerce and Business Studies
• Investors and Entrepreneurs interested in understanding the intricacies of share transactions.

Join us to gain a solid foundation in share issuance, forfeiture, and reissue processes. With expert guidance from Dr. Mohd Saifi Anwar, you'll be equipped with the knowledge and skills to navigate these complex areas confidently! 🎓✨

Enroll Now to Secure Your Spot in This In-Demand Course!