Illustration 15|| Company Accounts || Unit 2 || CA Foundation || Forfeiture and resissuebr Company accountsbr Introduction of companybr Types of companybr methods of redemption of debenturesbr Accountancy class 12 br Accounting for Companiesbr Accounting for Share Capitalbr Share and share capital : nature and types br Accounting for share capital - issue and allotment of equity and preferences sharesbr Public subscription of shares - over subscription and under subscription of shares issue at par and at premium calls in advance and arrears (excluding interest) issue of shares for consideration other than cashbr Concept of Private Placement and Employee Stock Option Plan ESOPbr Accounting treatment of forfeiture and reissue of sharesbr Disclosure of share capital in the Balance Sheet of a company