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Summary Accounting Companies Theory Part 1

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Accounting
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Accounting companies summarized theory in detail

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Companies (pg. 14-25)

, A form of a business enterprise that is
created by an association of persons with a
common profit motive as a separate legal
entity with its own legal personality under an
enabling Act of Parliament namely the
Companies Act No. 71 of 2008.

, This is the document that is required to form
a company. The document sets out the basic
rules for how the company is to be run.

,  The owners of a company are the
shareholders who provide capital.
 Numerous owners  capital divided into
shares.
 Each shareholder provides capital by buying a
certain number of shares in the company.
 Price paid by shareholders per share  share
price (depend on how well company
performs)
Connected book
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Trevor Hall, Hanif Aboobaker, Diane Woodroffe New Era Accounting
Publisher: 2007 ISBN: 9781920077792 Edition: Unknown

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Chapter 1
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Summary
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Subjects

  • accounting
  • chapter 1
  • companies
  • theory
  • shares
  • dividends
  • retained income
  • moi

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