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Chapter 12

Capital structure and finance costs

Outcome

By the end of this session you should be able to:

 understand the capital structure of a limited liability company

 record movements in share capital and share premium accounts

 define, discuss and record bonus issues and rights issues

 record dividends and finance costs in the ledger accounts

 identify and record other reserves

 record income tax in the accounting ledgers

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Notes can be found in
Chapter 13 of your Study Text

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