Authorised Capital, Issued Capital, Subscribed Capital | Issue of Shares Part 3 | Class 12 Accounts

Difference between Authorised Capital, Issued Capital, Subscribed Capital, issue of share, subscribed and fully paid up, subscribed but not fully paid up, ca foundation, class 12 accounts
Authorized Capital
• Maximum Amount which can be raised by company during its lifetime
• It is stated in the memorandum of association
Issued Capital
• That part of Authorized capital which is offered to public for subscription
• Remaining part of the authorized capital is known as unissued capital which can be issued later
Subscribed Capital
• That part of issued capital which has been subscribed for by the public
• For Eg, If company offers 15000 shares to the public for subscription @10Rs per Share and only 14000 has been applied by the public, then Rs 140000 is the subscribed capital
Subscribed and Fully Paid up
o When Entire Amount of the share is called by the company and paid by the shareholder then the amount is called “Subscribed and Fully Paid up”
Subscribed But not Fully Paid up
o Share is said to be subscribed but not fully paid up under following situations
 When the company has called up the full Nominal value of share but shareholder has paid only part of the amount
 When the company has not called up the full nominal value of shares
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5. Click on “Chapter 8 :Issue of Shares”
6. Click on the Test “Issue of Shares”
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4. Click on Content
5. Click on “Chapter 8 :Issue of Shares”
6. Click on the Test “Issue of Shares”
7. Attempt it
 
Class : Class 12
Chapter : Issue of Shares
 
𝐅𝐮𝐥𝐥 𝐂𝐨𝐮𝐫𝐬𝐞 𝐏𝐮𝐫𝐜𝐡𝐚𝐬𝐞
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