An ownership with certain percentage in a financial asset of a company is known as shares. These shares are held by any enterprise or any financial asset and then they are distributed to the shareholders who are willing to purchase it.
The shareholders mentioned above can be either corporates or individuals who take part while purchasing the shares. This part of accounts about shares is not an easy one therefore sometimes student have to look for accounting assignment help.
Preference shares are those which enjoys following rights:
- The dividend is accepted by them at a fixed rate before any kind of dividend is paid on equity shares.
- The capital is returned before the equity shares, at the time of winding up of company.
They also include the additional rights, such as, they have the right to take part in excess profits when the specified dividend on the equity shares is paid or the right to receive premium at the time of redemption.
The shares which are paid with the help of the profits that are left after the preference shareholders are paid at a fixed rate of dividend, is known as equity shares.
The equity share will not be able to receive nothing if there are insufficient profits in a particular year. A company will get higher rate of dividend if it is earning more profit.
According to return of capital, the equity share capital is returned only when the return of preference share capital is done in full. The shareholders of the equity shares enjoy full voting rights and have a full control on the affairs of the company.
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Authorized, registered or nominal capital:
The amount that is affirmed in the Memorandum of Association, is called authorized capital. The company is authorized to issue its shares during its lifetime for this maximum capital.
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Issued capital:
The part of authorized capital that has been provided to the public for subscription, is called issued capital. The prevailing part of the authorized capital is said to be as “Unissued capital”.
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Subscribed capital:
The part of issued capital that is subscribed for by the public is known as subscribed capital. It is divided under two heads in the balance sheet:
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Subscribed and fully paid up:
The face value of the share that has been called up by the company and the payment of which is entirely done by the shareholder, is referred to as ‘Subscribed and fully paid up’ capital.
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Subscribed but not fully paid up:
The shares are ‘subscribed and not fully paid up’, when it satisfies the following conditions:
- The shareholder has not paid some part of the face value of the share apart from the fact that the company has called up the entire face values of the share.
- When the entire face values of the share are not called up by the company.
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Called-up capital:
The part of the subscribed capital, that are called by the directors from shareholders in order to make payment, is known as called-up capital.
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Paid-up capital:
The word ‘Paid-up’ refers to the amount which is received against the calls that are made on the shares.
Mostly, the called-up capital and the paid-up capital are same apart from the fact that there may be some shareholders who might have not paid the number of calls. The unpaid amounts are referred to as ‘Calls in arrear’.
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Reserve capital:
The Section 65 of the Companies Act, 2013, states that an unlimited company which has a share capital, might have a reserve capital as soon as it converts itself to a limited company.
Issue of capital is necessary for raising capital for operational and strategic reasons. Students needing assignment help must understand that in order to issue capital we should focus on the following ways:
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To issue prospectus:
Prospectus is known as an invitation that is given to the public in order to purchase its shares. To attract the investing public, it tells us about the soundness of the business of the company and its profitability.
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To receive applications:
After the public having read the prospectus, they apply for the shares in the company based on the prescribed form. Each and every application must include the application money,
that is introduced in the prospectus, however, it should not be less than 25% of the price that is issued on each share.
All applications are sent to the company through the bank after the last date of receipt is over which was finalized for application money.
If the Minimum Subscription that was mentioned in the prospectus is received by the company, then only the directors of the company will be able to go ahead for the allotment of the shares.
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For consideration other than cash
The promoters of the company issue share in the company in order to provide the services.
Underwriting is known as an agreement that is brought in front of the public, before the issue, which states that if shares or debentures are not fully taken up by the public,
underwriters will be held responsible for it. They will take them up and will make payment for such part of shares or debentures, the application for which is not stated by the public.
Underwriters are those who undertake the issue of debentures or shares.
Sometimes the company issues fully paid-up shares to the vendors since they are not in the position to make payment in the form of cash for the assets purchased by them.
The above-mentioned points are sufficient enough to gain knowledge about shares and get accounting assignment help. Also, students going for assignment help must refer to them in such a way that they are able to understand it efficiently.
In order to manage time, you must follow these tips:
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Set proper goals:
learn to prioritize what you want and figure out things accordingly. Proper and correct goals would help you decide which way to go and thus you may allot a proper time to them.
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Understand your Priority and do it wisely:
As mentioned above, it becomes important to understand what you want and then prioritize it.
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Set a time limit for tasks:
Whatever task you take at hand, should not be extended till eternity. Set a proper time for the same and stop when the time gets over. That is the best way to manage time.
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Take breaks:
This should be a must in everyone’s time table. Breaks refresh one’s mind and help them increase concentration and thus are a must.
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Work in an organized manner:
Plan out for yourself what you require of the day and do things accordingly. It becomes important to move in an already planned manner.
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Remove the Non-essentials:
Understand what does not have to be done that minute and avoid doing that activity.
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Plan things:
The best way to manage time is to work in a planned manner. Set your targets, a lot time for the same and work accordingly.
So, let’s not waste our beautiful time. And explore the strategies through which we can construct a perfect aura to study and everyone is included in it.
1) Brilliant interaction
Communication, yes our way of putting our thoughts into words depends upon how we are representing ourselves in front of the students. Wonderfully convey your ideas. Every student must relate to you, the eagerness to talk and interact surely leads to gaining more knowledge and perfection.
Do not rush towards finishing the lecture you have prepared, meanwhile, a mentor should focus more on the clarification of ideas and interacting way. So, next time don’t give a chance to the students to let our study help me.
~How to improve interaction?
You must know how to improve interaction. Follow the below short points for better communication.
- Proper eye contact
- Comfortable words
- Good stimulation
- Keep tone soft
2) Planning the methods of teaching
As a teacher or a parent, you must pre-plan what you will be teaching the child. Scheduling things and prioritizing how topics will proceed, what will be the steps and what methods you will be adopting must be mentioned in your lesson plan. The strategies are the reflection of a standard way of teaching
. And remember you have to deal with every other type of child.
Hence, you can make no mistakes, though they are sure to happen sometimes, but do your best. Your techniques must keep every single student in mind and their formulation must go on.
~ How to plan a lesson?
Keep the below things in mind while you prepare tomorrow’s plan.
Include everyone
Be innovative and creative
Think upon possible consequences and diversions
Also, think about alter methods
3) Put activities on top
Yup, a constructivist type of classroom is the demand of the era. The days of traditional classrooms are gone, when we just sit beside our friend’s chair silently and comprehend what the teacher is talking about. Now, we live in such a community where schools focus upon what the student can learn on her own.
You know what to start if you want to create an inclusive environment and lend yourself some homework help. It is giving students a chance to build their own information from their experiences. You can incorporate such activities that lead to the development of knowledge.
~ What to include in activities?
The activities you can approach are
Models and charts preparation
Fun games and puzzles
Experiments in Practical laboratories
Specific audio, visual and kinesthetic activities
