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 Largest form of business organisation  2 classes of companies  Public company and  Private company.

Published byShane Chancellor Modified over 9 years ago

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Presentation on theme: " Largest form of business organisation  2 classes of companies  Public company and  Private company."— Presentation transcript:

1  Largest form of business organisation  2 classes of companies  Public company and  Private company.

2  Voluntary association  Is a separate legal entity  Has a perpetual existence  Has a common seal

3  Authorised Share Capital  Issued Share Capital  Subscribed Capital  Called Up Capital  Uncalled Capital  Calls in arrears

4  2 Types of shares  1. Equity Shares / ordinary shares  2. Preference Shares  redeemable or irredeemable  cumulative or non-cumulative

5  long term loans raised by the company  Interest paid at the rate shown on the certificate.  redeemable  irredeemable,  mortgage / secured  Simple or 'Naked'

6  companies create reserves out of profits  reserves are also called Retained Earnings  Reserves can be  revenue reserves  free reserves  contingency reserves  or capital reserves.

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