main head of share capital
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Items Main head Sub-head
Capital redemption Reserve Shareholder's Funds Reserves and Surplus
Share Forfeiture Account Shareholder's Funds Subscribed Capital under Share Capital
Sundry Creditors Current Liabilities Trade Payables
Interest Accrued but not due on Debentures Current Liabilities Other Current Liabilities
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share capital refer to the fund that a company raises in exchange for issuing an ownership interest in the company in the form of share there are two general type of share capitals , which are common stock and preferred stock.
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