Company Accounts | Accounts Lecture 8 UPSC EPFO & APFC 2025 Basics of Accounting

In this lecture (Part 8 of our Accounts Series), we explore Company Accounts — a vital topic for understanding how financial transactions are recorded and presented for incorporated businesses.

This session explains the structure, features, and preparation of accounts for companies as per accounting principles and legal requirements.

✅ Key Concepts Covered:

Meaning and Features of a Company

Difference between Partnership and Company

Capital of a Company – Authorized, Issued, Subscribed, and Paid-up Capital

Issue of Shares (at Par, Premium, and Discount)

Forfeiture and Reissue of Shares

Understanding Debentures

Final Accounts of a Company (Overview)

🎯 Perfect for:
UPSC EPFO, APFC, SSC, Banking, and other commerce-related competitive exams.

📘 Continue your journey with the Complete Accounts Lecture Series to master all key accounting concepts from basics to advanced.

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