A transfer signed by the transferor, but with a blank for the name of the transferee is called a blank transfer. In a blank transfer neither the transferee’s name and signature nor the date of sale are filed in the transfer form…
What is blank transfer ?
When a floating charge becomes a fixed charge ?
A floating charge would be useless if the lender could not convert it into a fixed charge. In certain circumstances the lender can do this and this process is called ‘crystallization’. A floating charge may crystallize or become fixed…
What is Break- even pricing ?
Break even pricing extends the use of marginal cost principle. It is based on the study of break even analysis to determine the effect on profits of changes in cost as a result of changes in the…
What is depreciation and what are the factors responsible for it ?
Depreciation according to Webster’s New World Dictionary, means “a decrease in value of property through wear, deterioration or obsolescence; the allowance made for this in book-keeping, accounting etc.” William Pickles in Accountancy…
What are the consequences of voluntary winding up of a company ?
The consequences of voluntary winding up are that a voluntary winding up shall be deemed to commence from the date or the passing of the resolution to that effect (Sec. 486)…
Co-ownership : How is it different from partnership ?
Co-ownership is distinguished from partnership in the following particulars : (i) partnership is necessarily the result of agreement, co-ownership is not, e.g. where A and B inherit property from C as Co-heirs…
How to differentiate between capital expenditures and revenue expenditures ?
Following tests are important in determining whether a particular expenditure is a capital expenditure or revenue expenditure. These principles are not exhaustive but they serve as guidelines to solve problems…
What are the objectives of Public enterprises ?
The most important objectives of the public enterprises are stated as follows…
3 main Differences Between Debenture and Debenture Stock
The following are the main difference between a debenture and a debenture stock:
8 main Differences between Debentures and Share
The following are the main difference between a debenture and a share:
Brief note of different types of Debentures
A company for its extension and development may require to raise funds without increasing its share capital. The company may invite the public by open declaration to lend money for a fixed period at a declared rate to be paid on such money.
Difference between Forfeiture and Surrender of Shares
The main difference between forfeiture and Surrender of Shares are as follow
Difference between Calls in Arrears and Calls in Advance
The main difference between Calls in Arrears and Calls in Advance are as follows:
14 Questions on Company Accounts – Share Capital
Some of the most probably questions on Company Accounts Share Capital which are generally asked in various college and graduation degree examination are as follow:
Journal Entries Examples for Issue of Shares
Learn about the correct procedure of Journal Entries for Issue of Shares.
How to summarize Profit Activities in the Income (Profit & Loss Statement)?
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