Introduction on Accounting of shares, debentures. Including the issue of shares at par, premium and forfeiture, and reissue of shares( including partial reissue) and capital reserves. And shares purchased other than cash. It's an important concept where students find a little difficult to comprehend so will make it a very easy concept to make them understand and score their best will Cover both analytical, and objective-type questions such that students will be able to easily solve any level question and score maximum. apart from explanation.