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The Coursera course titled ‘Issue, Forfeiture, and Reissue of Shares’ is an in-depth educational resource tailored for students, professionals, and entrepreneurs interested in understanding the intricacies of share issuance and management. This course covers crucial concepts such as the meaning of shares, types of issue prices (at par, premium, and discount), and the accounting treatments involved in each scenario. It effectively explains the financial implications, accounting entries, and legal considerations, including prohibitions on issuing shares at a discount and the procedures for issuing shares in installments. Moreover, the course delves into advanced topics like issue of shares for consideration other than cash, re-issue of forfeited shares, and pro-rata allotments, supported by detailed journal entries and case-based questions. Its structured approach, combining theoretical knowledge with practical applications, makes complex topics accessible and engaging. I highly recommend this course to accounting students, company secretaries, and managerial professionals who seek a thorough understanding of share issue mechanisms, ensuring they are well-equipped to handle related accounting and legal duties effectively.
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