After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and
the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method
Not exact matches
«And while this has been a very damaging reputational moment for the
company — the dramatic decline in the stock price, the front - page stories, all
kinds of negative press about the business and
various assertions and attacks — we think the Valeant business is quite robust.»
In the earlier stages
of a
company, it's possible that policies are not rigorous enough and the guardrails on
various APIs are not robust enough that this
kind of information can just get out in the open without additional scrutiny, allowing firms to take advantage
of those shortcomings.
Since 1997 the
company ITEX has been offering its customers the best range
of packaging solutions for retail selling, cafes, restaurants and manufacturing
various kinds of food.
Drost notes that many
companies cite
various kinds of certification and best practices, but to ensure quality and credibility esqu and its partners rely on regular third - party audits
of its processes.
Although SEC filings would no longer be required, communities could still learn something about its waste management and production practices because the
company would need to provide information for
various kinds of environmental permits, says Tarah Heinzen, an attorney with the Environmental Integrity Project.
In addition to having good scientific environment to discuss anything, we have an access for
various kinds of biotech
companies addressing all
kind of laboratory needs.
The film has been criticized as an apology for the people behind the market crash, but I don't see Chandor's sympathy for the
various individuals on display — notably Kevin Spacey as a career
company man disgusted by the corporate behavior — as any
kind of apology.
Extended Enterprise, a term which nowadays applies to an increasing number
of companies, refers to businesses whose success depends on a wider network
of partners — be it franchisees, authorized dealers and resellers, support centers,
various kinds of subsidies, etc..
There are
various kinds of vehicle service contracts — some are backed by the vehicle manufacturer, while many others are offered by independent third - party
companies.
Various car
companies are using this
kind of technology to allow consumers to experience what it's like to be behind the wheel
of their fastest cars, to envision the cars being built and explained around them, to customize their own cars, and so much more.
As CEO
of your book's
company, you decide on the
company name (called the imprint), how much you'll charge for your book, how much you'll spend on the
various aspects
of production, how much you'll spend on marketing, and what
kind of marketing and promotion you will do.
Many
companies manufacture
various kinds of electronic paper.
Also, while choosing a broker, the trader must see the
kind of fee (or brokerage) they charge as the fee varies from
company to
company and there may be
various types
of fees like the commission, platform fee, clearing fee etc..
Communication funds concentrate on telecommunications and media
companies of various kinds.
Now, I am getting all
kinds of offers from
various credit card
companies.
Today the banks and credit card
companies offer
various kinds of cards to suit the needs, requirements and tastes
of individuals.
Given that nearly all the major US coal
companies are now bankrupt, and that coal - fired electricity is declining rapidly, I'd have expected a lot
of «wrecking ball» pieces on the supposed damage to the economy (in reality, the effects are small and mostly offset by the expansion
of renewables) now that mitigation policies
of various kinds are taking effect.
The Shanghai employment lawyers provide a full range
of labor law services for
various clients, including multinationals, large - sized Chinese
companies, industrial organizations, and other
kinds of enterprises.
Another way
of going about it just hire consultant that actually works for a
company that hosts itself to provide access to
various kinds of software.
Insurance
companies launch
various kinds of policies to offer benefits as per the needs
of customers.
These
companies have much more experience in working with
various kinds of pre-existing conditions.There are many different things that could cause you to be categorized as a «high - risk» applicant.
These
companies have experience with
various kinds of applicants.
Different
companies consider different factors when it comes to how they calculate insurance premiums, from a person's age to where they live and what
kind of car they drive, so be sure to shop around at
various places to find the best coverage amount and premium level for you and your personal situation.
The
company offers
various kinds of insurance products to serve the needs
of various segments
of society.
In the Allstate insurance
company has
various kinds of reviews.
The proposal, which was submitted to emoji - creators Unicode Consortium by the
company for a new line
of «accessibility emojis,» will include prosthetic limbs, hearing aid, a guide dog as well as people using canes and
various kind of wheelchair, if approved.
In the earlier stages
of a
company, it's possible that policies are not rigorous enough and the guardrails on
various APIs are not robust enough that this
kind of information can just get out in the open without additional scrutiny, allowing firms to take advantage
of those shortcomings.
The AI - powered selfie camera on the Oppo F7 can recognises
various kinds of scenes, ensures that selfies are sharper, brighter, etc claims the
company.
Apple has faced plenty
of criticism lately due to
various software issues or feature delays, prompting many to wonder why the
company isn't deploying the same
kind of near - perfect software experiences
of the past.
Alas, the same
kind of difficulties may now be plaguing Samsung Galaxy Note 8 production, according to Korean media, with one unnamed
company official claiming «we made every effort to install a display - integrated fingerprint sensor, but we decided not to install it on this strategic phone due to
various technical limitations such as security.»
And while we're used to seeing claims and promises
of the
kind from
various low - key ICO (initial coin offering) projects eyeing for a quick buck, it's not every day a public
company, with more than 500,000 trusting members to date, going public with a rather bold move
of the
kind.
Each one will help you to realize what
kinds of jobs you do and do not want to take, what
kinds of companies you want to join and avoid, how many
various questions can be asked, and what you can work on for next time.
An audio visual technician is a professional who works for multimedia
companies or in workshops and similar places to deliver audiovisual presentations or install and maintain
various kinds of audio and visual equipments.
This is primarily because
of the fact that their main job consists
of market research and analysis
of data etc. to help
companies take
various kinds of decisions.
I aim to work on different
kinds of projects in order to understand
various aspects
of this field and take the
company's business to greater heights.
I have been associated with many web site
companies that specialized in developing
various kinds of web sites and web portals for health industry.
In his capacity as counsel to taxpayers and
various exchange intermediaries, David has structured and documented hundreds
of like -
kind exchange transactions for major oil and gas, telecommunications and transportation
companies, as well as REITs and smaller real estate owners.