Identify the different forms of corporate entities

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Reference no: EM132898448

TOPIC - Share capital and reserves

Learning objective

1 describe the equity of a sole proprietor, partnership and company

2 identify the different forms of corporate entities

3 outline the key features of the corporate structure

4 explain the nature of share capital and the different types of shares

5 account for the initial issue of shares

6 discuss the nature of, and account for, issues of shares subsequent to initial issues

7 explain the nature of reserves and account for movements in reserves, including dividends

8 prepare a statement of changes in equity as well as note disclosures in relation to equity.

Reference no: EM132898448

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