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Nazneen Anwar
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Cards (14)
What is share capital issued at?
Nominal value
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How are premium shares defined?
Market value above
nominal value
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If a share has a nominal value of
100
100
100
and a market value of
120
120
120
, what is the premium?
20
20
20
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What is the accounting entry for share capital when issued at nominal value?
Bank DR-
Asset
, Share Capital CR-
Income
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What are bonus shares also known as?
Bonds
shares
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How are bonus shares distributed to existing shareholders?
In
proportion
to existing shares
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What happens to share premium when bonus shares are issued?
It moves to
share capital
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If a company has
100
,
000
100,000
100
,
000
in share capital and issues bonus shares at a ratio of 2 for every share held, what is the new share capital?
50
,
000
50,000
50
,
000
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What is the purpose of a rights issue?
Raising
additional funds
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What is the entry for share premium when issuing bonus shares?
Share Premium
CR
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If a company has
200
,
000
200,000
200
,
000
in share premium and issues bonus shares, what is the share premium entry?
100
,
000
100,000
100
,
000
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How does the issuance of bonus shares affect the total equity of a company?
Total
equity
remains
unchanged
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What are the key features of premium shares and bonus shares?
Premium shares
: Market value above nominal value
Bonus shares: Free shares issued to existing shareholders
Both affect
share capital
and
premium accounts
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What are the accounting entries for issuing shares and bonus shares?
Issuing shares:
Bank
DR
-
Asset
Share Capital
CR
-
Income
Issuing bonus shares:
Share Premium
CR
Share Capital CR
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