Professional Documents
Culture Documents
Rights Issues
Issue of shares to the Existing SHolders
o Increase in cash
o Increase in capital
o Increase in SP
o So increase in equity
Bonds:
Non Convertibles
Convertible
Zero Coupon Bond (ZCB)
Day 13
Change in Capital
Increase in capital
o Issue of shares to public
o Rights Issue
o Stock Dividend
Decrease in capital (Capital Reduction)
o CR through Buy back of Shares
6. Stock
Opening
Add
Purcahse
Less
COGS
Change in the market price
Closing
7. Debtors
Opening
Add
Sales
Less
Collection
Bad dedts
Sales returns
Closing
8. Investments
Opening
Add
Purchase
Less
Sales
Plus minus change in the market value
Closing