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Understanding Company Structures and Share Issuance: A Concise Guide

This guide introduces the concept of artificial persons created by law, focusing on various forms of ownership, such as sole proprietorships, partnerships, and joint stock companies. It delves into share subscription methods and the subsequent issuance of shares. The different subscription scenarios, including equal, oversubscription, and undersubscription, are explained, along with conditions under which shares can be issued at par, premium, or discount. This resource is valuable for students and professionals in the field of accounting and finance.

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Understanding Company Structures and Share Issuance: A Concise Guide

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  1. COMPANY ACCOUNTING MRS. FOUZIA NASIR ASST PROFESSOR-DHA COLLEGE FOR WOMEN PHASEVIII

  2. INTRODUCTION • An artificial person created by law under a common seal • There are different forms of an ownership i.e. • A) sole proprietorship • B)partnership • C) Joint stock owner • From large scale point of view there is a possibility of joint stock company

  3. SUBSCRIPTION ISSUANCE OF SHARES • Three possibility of subscription • A) equal: offered shares= received share application • B)Over subscription: offered shares < received applications, excess amount will be refunded • C) under subscription: Offered shares >received applications, remaining amount will be taken by underwriter

  4. SUBSEQUENT ISSUANCE • Shares can be issued at • Par . (Market value =par value) • Premium,(market value> par value) • Discount, (Market value< par value)

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