Share Capital Balance sheet Complete Description with different cases
Автор: commerce ke toppers by Harsh Tongia
Загружено: 2026-02-18
Просмотров: 103
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📘 Share Capital in Balance Sheet – Class 12 Accountancy
Share Capital represents the amount invested by shareholders in a company. It is shown under the head “Shareholders’ Funds” in the Balance Sheet as per Schedule III of the Companies Act.
🔹 It includes: • Equity Share Capital
• Preference Share Capital
• Authorized Capital
• Issued Capital
• Subscribed Capital
• Called-up Capital
In the Balance Sheet, Share Capital is shown on the Liabilities Side because it is the company’s obligation towards its shareholders.
Understanding proper presentation is very important for board exams and practical questions. 💯
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