ACCA LW ^Eng Classroom - Syllabus E1. Share Capital ^{1 / 3}

a) Examine the different types of capital.
b) Illustrate the difference between various classes of shares, including treasury shares, and the procedure for altering class rights.
c) Explain allotment of shares, and distinguish between rights issue and bonus issue of shares.
d) Examine the effect of issuing shares at either a discount, or at a premium.