SPOILAGE AND DEFECTIVES

A Study with reference ​to ​COST AND MANAGEMENT ACCOUNT

A Mini report submitted to Department of MBA in partial fulfillment for the award of degree of

MASTER OF BUSINESS OF ADMINISTRATION

Submitted by
​ .PRUDHVI RAJ
G
(Reg. No.18491E00​43​)

Under the guidance of

Mr. D. Hanuma Reddy
Assistant Professor

DEPARTMENTOF MASTER OF BUSINESS ADMINISTRATION

QIS COLLEGE OF ENGINEERING & TECHNOLOGY (AUTONOMOUS)

An ISO 9001: 2008 Certified Institution and Accredited by NBA, (Affiliated to JNTU, Kakinada and

Approved by AICTE), Vengamukkapalem, Pondur Road,

ONGOLE – 523 27
 Contents

Introduction

Definition

Need of study

Scope of study

Methodology

Review of introduction
Conclusion
 Introduction
Corporation issue shares which are differd for sale to raise shares capital the owners of the shares in the corporation
/company is known share holder a share is a indivisible unit of capital expressing the owners relationship between owners
&share holder the income received from a ownership of a share is also known as a divided

Types of shares

Shares
Preference shares. Equity shares
● Cumlative.
● Non-cumlative
● Participating
● Non-participating
● Convertible
● Non-convertible
● Redeemable
● Irredemable

There are two types of shares

Preference shares:​ The shares which get preferenctial right in respect of
● Right of dividend
● Repayment of capital on winding up of the company
Equity shares: ​the shares which are not preferenced shares are called equity shares and do not get
preference get above respect they are the real risk bearer
 Definition
A company can issue it’s shares at their face value when company issues it’s shares at their face value the shares
are said to have been issued at pre company can also issue it’s shares at more then or less than it face value i.e at
premium or at discount respectively when shares are issued at premium and discount accounting treatment
difference from shares issued at per is required let us discuss is issue of shares at premium

Scope of the study

The premium on issue of shares is treated as Revenue profits issue of shares at discount when the
shares are issued at a price lower then the face value they are said to be issued at discount on issue of
shares is treated as a loss of capital nature
.
.

Methodology
The data collection in two ways
● Primary data
● Secondary data
i. Primary data: ​the primary data for study has been collected from the class Explanation
ii. Secondary data:​ the secondary data collected in internet and shares at premium
,www.Google.com

Conclusion
In summation, rights​ ​issue are a way by which companies can raise equity capital by giving
the existing shareholders the privilege to buy a specified number of new securities at a
specified price within a specified time frame. The issue is different from bonus shares
Conclusion