2.1 Limited companies : Capital structure

Capital structure
2.1.4 Capital reserves and revenue reserves.
2.1.5 How the following reserves are created and utilised:
• retained earnings
• general
• foreign exchange
• share premium
• revaluation
• capital redemption.
2.1.6 Authorised, issued and called-up share capital.
2.1.7 Rights issues and bonus issues.
2.1.8 Ledger accounts and journal entries to record the issue of
new shares, bonus issues and rights issues.
Note: Candidates will not be examined on the forfeiture of
shares.
2.1.9 The features of shares and debentures.
2.1.10 Capital gearing and its implications.
2.1.11 The creation and features of provisions