hello everyone today I will discuss about your holders equity now let me show you the different topics under a shareholders equity so for shareholders equity there are six major topics what are those first topic basic concepts second accounting for original issuance of shares followed by accounting for transactions subsequent to original issuance next accounting for dividends retain earnings and for the last copy quasi reorganization now each of these major topics has their own video lecture therefore for shareholders equity there will be six lecture videos so let me welcome you to the first video on the topic shareholders equity now let's discuss first the different basic concepts the dapat minute and Daniel when it comes to shareholders equity first what is the nature of shareholders equity shareholders equity is defined as the residual interest of owners in the net assets of a corporation explain that in a mass mass mass Medallia talk on shareholders equity si en a natural interest namaha shareholders say assets non corporation after deducting all liabilities therefore shareholders equity is measured as the excess of total assets over total liabilities okay so top and on yo a measurement my shareholders equity not an i difference between the assets and liabilities okay Dignan utilize non and an opponent out not in data assets is equal to the sum of liabilities and equity divided on a basic account equation therefore i'm definition and shareholder NACO hot-lunch Ajinca BC accounting equation now stated otherwise Pharma wanna pin a shareholders equity transpose lug nut in celeb sites is shareholders equity then the assets to the right side then Maui onion I own measurement a good nine shareholders equity give a shareholders equity is equal to like our assets minus liabilities next let's talk about the different components of shareholders equity remember there are four components of shareholders equity so a meal a partner component a shareholders equity let's start contributed or also known as paid in capital set on retained earnings third other comprehensive income and last one treasury shares Daniel a patent accompanies non shareholders equity the hospital discussed a pinch six lecture videos answer all lucious except for one topic that is the other comprehensive income in the quick o cover under shareholders equity and OCI since it will be covered in another topic which is specifically to be the statement of comprehensive income peridot the island in Attanasio CI mabini's online parent lanka young general background of other comprehensive income all right okay next let's move on to the first component of total shareholders equity the piece you're contributed capital and annua and eben final and and contributed capital i paid in capital okay this time there are three components of contributed capital what are those three components share capital subscribe share capital and share premium or let's define them one by one and among Ibiza being pants inability share capital share capital is the portion of the paid in capital representing the total part or state that value of the shares issued so under you monitor Panda and that is a neater than share capital number one share capital represents shares issued but seen a peanut ensures issued human shares in a circle mind and I'll vanish shareholders okay now presumably nothing shares we mean share certificate the seeing shares in tangible item Ian Indian at Akita arrow near the represent election is a certificate which is your share certificate I share certificate yin and papa - Nina may ownership and is some shareholders assange corporation naka Sula do own and funnelin a shareholder final an incorporation at pool Gannavaram in shares and how how none shareholder a on a necks mandatory and ito total / or stated value I'll share scaphoid imaging for value or no-par value shares and I've been at le bonhomme fire sustained but she not be not in par value na na la ganancia share certificate Mattapan Yahoo Meccano telega on value none heesang shares share next and stated value naman hindi na cabeça share certificate market if I answer Articles of Incorporation now take note there are two classes of share capital namely ordinary and preference share capital okay now epilim patent Daniel and some corporation Hindi freedom addition of preference share whom won-lang ordinary shit's there for some classy London share and in issued incorporation meaning ordinary share capital onion de pasar become a pnina balm additional preference share koala ordinary share a next episode share copy palette let's move on to subscribe share capital and animal affinity bunny subscribe share capital Thai share capital subscribe share capital is the portion of the authorized share capital that has been subscribed but not yet fully paid empirically buddy share share capital K subscribe share capital is that I'm share capital not issue NASA shareholder and subscribe share capital Hindi fire any issue Shah shareholder but in define the issue the see him deeper fully penis on your Ponte pant on Hindi puede medicinal share certificate hunger in deeper philippi okay so our general rule shares are issued only when foodie danyoung unmask subscribe shares since in deployed to any issues among our shareholders these are still and issued shares alright next share premium by the term premium and it is AB in a premium additional amount sure okay a shell premium is the portion of the Beijing Capital representing be excess over the par or stated value any amount in excess of the par or the stated value it will be credited to what we call share premium account what are the different sources of share premium marami sources and share premium not in guys example you normal or yum regular source nia excess / / / stated value comma next the issuance of treasury shares at more than post don't worry in the discussed denominated in at all in the later videos next donated capital issuance of share warrants Declaration and issuance of small share dividends and quasi reorganization and recapitalisation divided on a visa manga lecture videos nothing don't open a money our first video Paula nominated for OBC concepts the moon attire okay accounting for share capital there are two methods of accounting for that is memorandum method and journal entry method yeah done nothing at all transactions under both methods paramita new Infiniti banal memorandum method Aetna journal entry method okay first reception authorization for issuance of share capital trivial onna Hindi classy puede busta busta magician and share capital on its incorporation it must be authorized by sec hunk that mean begin authorize my sec man issue mentions and its incorporation by Wallman issue allen shares okay on first transaction at and is the operation Munna alright for the authorization of issuance of share capital under the memorandum method well at i a journal entry memo random entry longshot okay then for the journal entry method magazine journal entry okay now a new entry nine authorization under journal entry method they did and it should share capital credit authorized share capital next issuance but soon hobby issuance minigame on a own share certificate by a shareholder so under the memorandum method unknown journal entry data for the issuance debit asset it can either be cash or non-cash assets around and credit share capital and an yo and share capital account now I may show you an app for or stated value any amount in excess of par or stated value will be credited to the share premium that's why I may share premium content what about under journal entry method Debbie you can also either be cash or non-cash then observe the credit this time instead of share topical about only Maggie and issued share capital built above us and I'm on a journal entry method you and issued share capital account deeper then credit parental and share premium 4d amount in excess of par or stated funny subscription of share capital under memorandum on debit asset for the down payment to Marin who my down payment or Mike who may deny it I get your subscriber on the date of subscription in the debit Nevada dual a Samaritan gap no sir asset account cash or non-cash asset account debit subscription receivable for the balance and p4 or for the unpaid balance then credit subscribe share capital develop Indonesian components now total contributed capital not in Tanana now he will a mismo and subscribe share capital per must my separate not a new portion a shares issued portion of shells he should manage independently should better subscribe Mozilla subscribe share capital meaning not reserve na para say sang shareholder they then trade each share premium remember never recognize added not in unshared premium on the day of the subscription don't added not Indian II recognize what about under journal entry metal seguro para column and Pramila since in defining issue in the operating revenue and issued share capital e corporation or last one issuance of subscribe share capital upon full payment so on scenario not in detail not by Aetna in full and subscriber therefore and title flashes a manga share certificate yeah therefore if he became a Latino share certificate I know entry under the memorandum method first record Ramona you know connect among era for any other asset ok paranormal phenomenon P number by a subscriber edita then credit subscription receive a volume then for the last entry he shouldn't happen diminishes a subscribe share capital Cassie him village Anika reserve pero in each Menasha k APPA paso piensa share capital account next what about under the journal entry method for the first entry pepper in Scylla pero don't sell us any major McGee Benicia why cuz he since he Sheena you share certificate and issued share capital non God Allah weenie corporation veto Molino but I subpoena type and a memorandum method at my journal entry method now Alan deters of the lower method and usually in a gamete in practice captain memo random method but potentially named Okada hell when Apple Mouse veto not mouse mouse pad pero the means memoranda method and usual method Nogami 10 therefore but the thing that is among assertion of my lecture videos a method Nagina gamma Turnitin Don hi memorandum method for Theoretical purposes la and journal entry method alright and that ends our discussion on the first part of our shareholders equity prefer to the next video for the next topic which is accounting for original issuance of shits you