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Corporate Financing, Share Capital, and Equity Changes

11th Grade · UK A-Level

12 lessons

Goal

Record ordinary and preference share issues, rights issues, bonus issues, and share buybacks, and prepare the Statement of Changes in Equity.

12 lessons
0 of 12 done
  1. Limited Company Equity, Reserves, and Share Capital StructuresUp next
  2. Distinguishing Capital Reserves from Revenue ReservesNot started yet
  3. Issuing Ordinary Shares at Par and at a PremiumNot started yet
  4. Statutory Uses and Restrictions of the Share Premium AccountYou are here
  5. Mechanics and Accounting for a Rights Issue of SharesNot started yet
  6. Strategic Reasons for Rights Issues vs Public OffersNot started yet
  7. Mechanics and Accounting for a Bonus (Scrip) Issue of SharesNot started yet
  8. Evaluating the Impact of Bonus Issues on Equity and Share PriceNot started yet
  9. Comparing Share Issues, Rights Issues, and Bonus IssuesNot started yet
  10. Accounting for Dividends: Interim, Final, and Preference DividendsNot started yet
  11. Drafting the Statement of Changes in Equity (SOCE)Not started yet
  12. Long-Term Debt Financing vs Equity Financing DecisionsNot started yet
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Learning standards covered

gbACC-13.3General Certificate of Education Advanced Level (UK A-Level) · Accounting · 11th Grade

the difference between an issue of shares, a rights issue and a bonus issue of shares, and recording the effect of such transactions on the financial statements