Accounts Part 13 | Types of Preference Shares, Equity Shares & Journal Entries | UPSC EPFO APFC 2025

Описание: Welcome to Part 13 of the UPSC EPFO APFC 2025 Accounts Lecture Series!
In this lecture, we move deeper into Company Accounts, focusing on Types of Preference Shares, Equity Shares, and the Journal Entries for Issue of Shares — a highly important topic from the accounting perspective.

🎯 Topics Covered in this Lecture:

Types of Preference Shares
🔹 Redeemable & Irredeemable Preference Shares
🔹 Participating & Non-Participating Preference Shares
🔹 Convertible & Non-Convertible Preference Shares

Equity Shares
🔹 Meaning
🔹 Difference between equity and preference shares

Journal Entries for Issue of Shares
🔹 Application, Allotment, and Calls on Shares

This session provides a strong conceptual base for Company Accounts, helping aspirants score better in the UPSC EPFO APFC 2025 Accounts section.


Disclaimer:
This video is created solely for educational purposes to help aspirants prepare for UPSC EPFO and APFC 2025.
All examples and explanations are simplified for conceptual clarity.
Please refer to the official UPSC syllabus and authentic reference sources for verified information.

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