Issue of shares
description
Transcript of Issue of shares
![Page 1: Issue of shares](https://reader036.fdocuments.in/reader036/viewer/2022083001/557cb6bcd8b42ab37c8b4b25/html5/thumbnails/1.jpg)
Issue of SharesFinancial Accounting 3
![Page 2: Issue of shares](https://reader036.fdocuments.in/reader036/viewer/2022083001/557cb6bcd8b42ab37c8b4b25/html5/thumbnails/2.jpg)
Issue of shares
• Raising finance by issuing shares to the public to generate amount from them from the share capital of the company, this process is called Issue of shares.
![Page 3: Issue of shares](https://reader036.fdocuments.in/reader036/viewer/2022083001/557cb6bcd8b42ab37c8b4b25/html5/thumbnails/3.jpg)
Kinds of Share Issue
Issue of Shares at ParIssue of Share at PremiumIssue of shares at Discount
![Page 4: Issue of shares](https://reader036.fdocuments.in/reader036/viewer/2022083001/557cb6bcd8b42ab37c8b4b25/html5/thumbnails/4.jpg)
Issue of Shares at Par
• Shares are said to be issued at par when they are issued at a price equal to the face value.
![Page 5: Issue of shares](https://reader036.fdocuments.in/reader036/viewer/2022083001/557cb6bcd8b42ab37c8b4b25/html5/thumbnails/5.jpg)
Issue of Shares at Premium
• Shares are said to be issued at premium when they are issued at a price higher than the face value.
![Page 6: Issue of shares](https://reader036.fdocuments.in/reader036/viewer/2022083001/557cb6bcd8b42ab37c8b4b25/html5/thumbnails/6.jpg)
Issue of shares at Discount
• When a company issues shares at a price lower than the face value or Par value, the shares are said to be have been issued at a discount.
![Page 7: Issue of shares](https://reader036.fdocuments.in/reader036/viewer/2022083001/557cb6bcd8b42ab37c8b4b25/html5/thumbnails/7.jpg)
Thank you