1.issue of share- at par,at premium 

2. Issue of share other than cash

3. Forfeiture share- at par,at premium and discount 

4. Under subcpritions

5. Over subscriptions

6. Pro rata

Following certain tips for accountancy can ensure that you work smart, avoid mistakes, avoid experimentations, saves time an can help you get the desired outcome. Some of the tips are as mentioned below.

1. Always begin by studying the theory of concepts in order to have a clear understanding
2. Practice sufficient accounting problems right from the day it has been taught at class
3. Be conscious and aware of the amounts to be dealt with in the question
4. While solving sample and past years papers, ensure to spend 15 minutes in scanning the paper.
5. Always attempt to solve as many sample papers as possible
6. Be thorough with the basic accounting rules of the debit and credit
7. Prepare flashcards containing the meanings of various terms
8. While analyzing past year’s papers, be sure to note down frequently repeated questions
9. For revision, solve the previous year’s papers like a test in itself
10. If you come across any concept that you were not able to recollect and attempt while solving papers, do remember to get back to the topic and study it again
11. Always prepare a study plan for each topic and stick to it (as mentioned below)