Issue of Shares Lecture 1 | Meaning, Types & Basic Terms | Class 12 Accounts & CA Foundation

📘 Welcome to Lecture 1 of Issue of Shares — a foundational topic from Company Accounts (Class 12 & CA Foundation).
In this lecture, we will understand the meaning of share capital, types of shares, and important basic terms used in the issue of shares. This lecture lays the base for all upcoming practical lectures.

🎯 Topics Covered in this Lecture:

Meaning of Share and Share Capital

Types of Share Capital

Types of Shares: Equity & Preference

Basic Terms: Face Value, Premium, Discount, Calls in Advance, Calls in Arrears, etc.

Difference Between Equity and Preference Shares

Overview of Company Capital Structure


💡 Perfect For:

Class 12 Accounts Students (CBSE, ICSE, HBSE & all State Boards)

CA Foundation Students (ICAI)

B.Com / BBA Students learning Company Accounts

Beginners who want clarity on Company Capital & Shares


📘 Next Lecture (Lec–2): Issue of Shares at Par, Premium & Discount – Journal Entries Explained
📘 Previous Topic: Balance Sheet & Profit & Loss Account as per Schedule III

✨ Watch till the end to build a strong foundation for the numerical parts of this chapter.

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