{"id":5243,"date":"2026-09-07T18:09:34","date_gmt":"2026-09-07T12:39:34","guid":{"rendered":"https:\/\/sthaniksamachar.com\/?p=5243"},"modified":"2026-09-07T18:09:53","modified_gmt":"2026-09-07T12:39:53","slug":"issue-of-equity-shares-at-par","status":"publish","type":"post","link":"https:\/\/sthaniksamachar.com\/?p=5243","title":{"rendered":"Issue of Equity Shares at Par"},"content":{"rendered":"

Understand issue of equity shares at par with simple explanations, accounting procedures, journal entries, formulas and examination-oriented questions.<\/em><\/h3>\n

Introduction<\/em><\/h2>\n

Equity shares are one of the most important sources of long-term finance for a company. A company may require substantial funds for establishing its business, purchasing fixed assets, meeting working capital requirements, expanding its operations and financing future growth. To raise such funds, a company may issue equity shares to the public, existing shareholders or other eligible investors. Shares may be issued at par, at a premium or, subject to applicable legal provisions, at other permitted terms. When equity shares are issued at their nominal or face value, the transaction is known as issue of equity shares at par<\/strong>. The concept of issue at par is fundamental in Corporate Accounting because it provides the basis for understanding the accounting treatment of share application, allotment and calls.<\/em><\/p>\n

Meaning of Issue of Shares at Par<\/em><\/h2>\n

When a company issues shares at a price equal to their face value or nominal value<\/strong>, the shares are said to be issued at par<\/strong>. In simple words, there is no difference between the nominal value of the share and the price at which it is issued. For example, if the face value of an equity share is \u20b910 and the company issues the share for \u20b910, it is an issue at par. Similarly, if the face value is \u20b9100 and the issue price is \u20b9100, the shares are issued at par. In an issue at par, the company does not receive any amount over and above the nominal value of the shares as securities premium. Therefore, the entire issue price represents share capital, subject to the amount called and paid at the relevant stage.<\/em><\/p>\n

Example of Issue at Par<\/em><\/h2>\n

Suppose ABC Ltd.<\/strong> issues 50,000 equity shares of \u20b910 each at par<\/strong>. This means that the face value of each share is \u20b910 and the issue price is also \u20b910. Therefore, the total nominal value of the shares issued is \u20b95,00,000 and the company is entitled to raise \u20b95,00,000 through the issue, subject to the terms of payment. The company may collect this amount in one instalment or in different instalments such as application money, allotment money and call money. If the terms of issue provide for \u20b93 per share on application, \u20b94 per share on allotment and \u20b93 per share on the first and final call, the total amount payable by each shareholder will be \u20b910.<\/em><\/p>\n

Conditions of Issue of Equity Shares at Par<\/em><\/h2>\n

The basic condition for an issue at par is that the issue price must be equal to the face value of the shares<\/strong>. If a company issues a \u20b910 share for \u20b910, it is an issue at par. If it issues the same share for \u20b912, it would generally be an issue at a premium rather than at par. The company must comply with the applicable provisions of company law, its constitutional documents and the terms of the issue. The amount payable on the shares may be collected in stages depending upon the terms of the issue. These stages commonly include application money, allotment money and one or more calls. The terms of the issue should clearly specify the amount payable at each stage. Since the shares are issued at par, no amount is credited to the Securities Premium Account merely because of the issue price.<\/em><\/p>\n

Accounting Treatment of Issue of Equity Shares at Par<\/em><\/h2>\n

The accounting treatment of shares issued at par is generally divided into different stages according to the manner in which the issue price is collected from applicants and shareholders. The major stages are receipt of application money, allotment of shares, receipt of allotment money, making calls and receipt of call money<\/strong>. Each stage requires appropriate journal entries in the books of the company. The accounting process enables the company to record the amount received from shareholders and the amount that becomes due from them at each stage.<\/em><\/p>\n

The general sequence can be understood as:<\/em><\/p>\n

Application \u2192 Allotment \u2192 Call \u2192 Receipt of Amount<\/strong><\/em><\/p>\n

The total amount payable on a share is equal to its nominal value when the share is issued at par.<\/em><\/p>\n

\n

Application Money<\/em><\/h2>\n

Application money is the amount that applicants are required to pay when they apply for shares offered by the company. It is normally the first instalment of the share issue price. For example, if a company issues equity shares of \u20b910 each at par and requires \u20b93 per share as application money, an applicant must pay \u20b93 for every share applied for.<\/em><\/p>\n

Suppose ABC Ltd. receives applications for 50,000 shares and the application money is \u20b93 per share. The total application money received will be:<\/em><\/p>\n

50,000 \u00d7 \u20b93 = \u20b91,50,000<\/strong><\/em><\/p>\n

When the application money is received, the Bank Account is debited because cash or bank funds have been received by the company. The Share Application Account is credited because the company has received application money from prospective shareholders.<\/em><\/p>\n

Journal Entry for Receipt of Application Money<\/em><\/h3>\n

Bank A\/c Dr.<\/strong><\/em>
\n\u00a0\u00a0\u00a0\u00a0To Share Application A\/c<\/strong><\/em><\/p>\n

When the shares are allotted, the application money relating to the shares allotted is transferred to the Equity Share Capital Account.<\/em><\/p>\n

Share Application A\/c Dr.<\/strong><\/em>
\n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c<\/strong><\/em><\/p>\n

Thus, application money ultimately becomes part of the share capital relating to the shares allotted.<\/em><\/p>\n

\n

Allotment Money<\/em><\/h2>\n

After receiving applications and completing the allotment process, the company may require shareholders to pay the second instalment, known as allotment money<\/strong>. Allotment money is the amount that becomes due from shareholders when shares are allotted to them.<\/em><\/p>\n

For example, if ABC Ltd. issues \u20b910 equity shares at par and requires \u20b93 on application and \u20b94 on allotment, the allotment money will be \u20b94 per share. If 50,000 shares are allotted, the total allotment money will be:<\/em><\/p>\n

50,000 \u00d7 \u20b94 = \u20b92,00,000<\/strong><\/em><\/p>\n

When the allotment money becomes due, the Share Allotment Account is debited and the Equity Share Capital Account is credited.<\/em><\/p>\n

Journal Entry for Allotment Money Due<\/em><\/h3>\n

Share Allotment A\/c Dr.<\/strong><\/em>
\n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c<\/strong><\/em><\/p>\n

When shareholders pay the allotment money, the company’s Bank Account is debited and the Share Allotment Account is credited.<\/em><\/p>\n

Journal Entry for Receipt of Allotment Money<\/em><\/h3>\n

Bank A\/c Dr.<\/strong><\/em>
\n\u00a0\u00a0\u00a0\u00a0To Share Allotment A\/c<\/strong><\/em><\/p>\n

Therefore, allotment accounting consists of two important stages: first, the amount becomes due, and second, the amount is actually received.<\/em><\/p>\n

\n

Call Money<\/em><\/h2>\n

When the full nominal value of shares is not collected through application and allotment, the company may collect the remaining amount through one or more calls<\/strong>. A call is a demand made by the company requiring shareholders to pay a specified amount remaining unpaid on their shares.<\/em><\/p>\n

For example, if a \u20b910 equity share is payable as \u20b93 on application, \u20b94 on allotment and \u20b93 on the first and final call, the final \u20b93 is collected through the call. If 50,000 shares are issued, the first and final call will amount to:<\/em><\/p>\n

50,000 \u00d7 \u20b93 = \u20b91,50,000<\/strong><\/em><\/p>\n

When the call becomes due, the relevant Share Call Account is debited and the Equity Share Capital Account is credited.<\/em><\/p>\n

Journal Entry for Call Money Due<\/em><\/h3>\n

Share First & Final Call A\/c Dr.<\/strong><\/em>
\n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c<\/strong><\/em><\/p>\n

When the shareholders pay the call money, the following entry is passed:<\/em><\/p>\n

Journal Entry for Receipt of Call Money<\/em><\/h3>\n

Bank A\/c Dr.<\/strong><\/em>
\n\u00a0\u00a0\u00a0\u00a0To Share First & Final Call A\/c<\/strong><\/em><\/p>\n

A company may make more than one call depending upon the terms of the issue. These may be called the first call, second call and final call.<\/em><\/p>\n

\n

Complete Accounting Procedure<\/em><\/h1>\n

The complete accounting procedure for an issue of equity shares at par can be understood with the help of an illustration.<\/em><\/p>\n

Suppose ABC Ltd.<\/strong> issues 10,000 equity shares of \u20b910 each at par<\/strong>, payable as follows:<\/em><\/p>\n

    \n
  • \u20b93 per share on Application<\/em><\/li>\n
  • \u20b94 per share on Allotment<\/em><\/li>\n
  • \u20b93 per share on First and Final Call<\/em><\/li>\n<\/ul>\n

    Assume that all the shares are subscribed and all amounts are received.<\/em><\/p>\n

    The total amount payable on each share is:<\/em><\/p>\n

    \u20b93 + \u20b94 + \u20b93 = \u20b910<\/strong><\/em><\/p>\n

    Since the issue price is \u20b910 and the face value is \u20b910, the shares are issued at par.<\/em><\/p>\n

    Application Money<\/em><\/h3>\n

    The company receives:<\/em><\/p>\n

    10,000 \u00d7 \u20b93 = \u20b930,000<\/strong><\/em><\/p>\n

    The entry is:<\/em><\/p>\n

    Bank A\/c Dr. \u20b930,000<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Share Application A\/c \u20b930,000<\/strong><\/em><\/p>\n

    After allotment:<\/em><\/p>\n

    Share Application A\/c Dr. \u20b930,000<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c \u20b930,000<\/strong><\/em><\/p>\n

    Allotment Money<\/em><\/h3>\n

    The allotment amount is:<\/em><\/p>\n

    10,000 \u00d7 \u20b94 = \u20b940,000<\/strong><\/em><\/p>\n

    When allotment money becomes due:<\/em><\/p>\n

    Share Allotment A\/c Dr. \u20b940,000<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c \u20b940,000<\/strong><\/em><\/p>\n

    When allotment money is received:<\/em><\/p>\n

    Bank A\/c Dr. \u20b940,000<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Share Allotment A\/c \u20b940,000<\/strong><\/em><\/p>\n

    First and Final Call<\/em><\/h3>\n

    The call amount is:<\/em><\/p>\n

    10,000 \u00d7 \u20b93 = \u20b930,000<\/strong><\/em><\/p>\n

    When the call becomes due:<\/em><\/p>\n

    Share First & Final Call A\/c Dr. \u20b930,000<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c \u20b930,000<\/strong><\/em><\/p>\n

    When the call money is received:<\/em><\/p>\n

    Bank A\/c Dr. \u20b930,000<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Share First & Final Call A\/c \u20b930,000<\/strong><\/em><\/p>\n

    Therefore, the total amount credited to Equity Share Capital Account is:<\/em><\/p>\n

    \u20b930,000 + \u20b940,000 + \u20b930,000 = \u20b91,00,000<\/strong><\/em><\/p>\n

    Thus, the company has issued 10,000 equity shares of \u20b910 each at par, resulting in total equity share capital of \u20b91,00,000.<\/em><\/p>\n

    \n

    Basic Journal Entries for Issue at Par<\/em><\/h1>\n

    The following journal entries are particularly important for students preparing for university examinations.<\/em><\/p>\n

    1. Receipt of Application Money<\/em><\/h3>\n

    Bank A\/c Dr.<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Share Application A\/c<\/strong><\/em><\/p>\n

    2. Transfer of Application Money<\/em><\/h3>\n

    Share Application A\/c Dr.<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c<\/strong><\/em><\/p>\n

    3. Allotment Money Due<\/em><\/h3>\n

    Share Allotment A\/c Dr.<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c<\/strong><\/em><\/p>\n

    4. Receipt of Allotment Money<\/em><\/h3>\n

    Bank A\/c Dr.<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Share Allotment A\/c<\/strong><\/em><\/p>\n

    5. Call Money Due<\/em><\/h3>\n

    Share Call A\/c Dr.<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c<\/strong><\/em><\/p>\n

    6. Receipt of Call Money<\/em><\/h3>\n

    Bank A\/c Dr.<\/strong><\/em>
    \n\u00a0\u00a0\u00a0\u00a0To Share Call A\/c<\/strong><\/em><\/p>\n

    The names of the call accounts may vary according to the particular call, such as First Call A\/c, Second Call A\/c or First and Final Call A\/c<\/strong>.<\/em><\/p>\n

    \n

    Issue at Par and Securities Premium<\/em><\/h1>\n

    An important examination point is the distinction between an issue at par and an issue at premium. In an issue at par, the issue price is exactly equal to the face value. Therefore, no securities premium arises.<\/em><\/p>\n

    For example, if the face value is \u20b910 and the issue price is \u20b910, it is an issue at par. If the face value is \u20b910 and the issue price is \u20b912, the additional \u20b92 represents securities premium and the issue is not at par. Thus, students should carefully compare the face value<\/strong> and issue price<\/strong> before determining the nature of the issue.<\/em><\/p>\n

    \n

    Importance of Issue of Shares at Par<\/em><\/h1>\n

    Issue of equity shares at par is important from both accounting and financial perspectives. It enables a company to raise equity finance directly from investors without charging an amount above the nominal value. From the accounting perspective, the transaction is comparatively straightforward because the entire issue price represents the nominal share capital and there is no securities premium involved. Understanding this basic form of share issue also helps students understand more advanced topics such as issue of shares at premium, oversubscription, pro-rata allotment, calls in arrears, calls in advance, forfeiture and reissue of shares.<\/em><\/p>\n

    \n

    Examination Points<\/em><\/h1>\n

    Students should remember several important points while preparing for examinations. First, issue at par means that the issue price is equal to the face value of the share<\/strong>. Second, no securities premium arises in an issue at par. Third, application money is normally received before shares are allotted. Fourth, after allotment, the application money relating to shares allotted is transferred to the Equity Share Capital Account. Fifth, allotment money becomes due after the allotment of shares. Sixth, the remaining amount may be collected through one or more calls. Seventh, when any amount becomes due, the relevant Application, Allotment or Call Account is debited and Equity Share Capital Account is credited. Eighth, when money is actually received, Bank Account is debited and the relevant Application, Allotment or Call Account is credited.<\/em><\/p>\n

    Students should also remember that amount due and amount received are two different accounting events<\/strong>. For example, when allotment money becomes due, the Share Allotment Account is debited. When the amount is actually received, Bank Account is debited. This distinction is frequently tested in practical questions.<\/em><\/p>\n

    \n

    Important Formulae<\/em><\/h1>\n

    The following relationships are useful for solving numerical problems:<\/em><\/p>\n

    Issue at Par:<\/strong><\/em><\/p>\n

    Issue Price = Face Value<\/strong><\/em><\/p>\n

    Total Share Capital = Number of Shares \u00d7 Face Value<\/strong><\/em><\/p>\n

    Application Money = Number of Shares \u00d7 Application Amount per Share<\/strong><\/em><\/p>\n

    Allotment Money = Number of Shares \u00d7 Allotment Amount per Share<\/strong><\/em><\/p>\n

    Call Money = Number of Shares \u00d7 Call Amount per Share<\/strong><\/em><\/p>\n

    Total Amount Payable per Share = Application + Allotment + Calls<\/strong><\/em><\/p>\n

    For an issue at par:<\/em><\/p>\n

    Application + Allotment + Calls = Face Value<\/strong><\/em><\/p>\n

    \n

    Examination-Oriented Questions<\/em><\/h1>\n

    Short Answer Questions<\/em><\/h2>\n
      \n
    1. What is meant by issue of shares at par?<\/em><\/li>\n
    2. Define issue price.<\/em><\/li>\n
    3. What is face value or nominal value of a share?<\/em><\/li>\n
    4. What is application money?<\/em><\/li>\n
    5. What is allotment money?<\/em><\/li>\n
    6. What is call money?<\/em><\/li>\n
    7. What is meant by issue of equity shares at par?<\/em><\/li>\n
    8. Does securities premium arise on an issue at par?<\/em><\/li>\n
    9. State the journal entry for receipt of application money.<\/em><\/li>\n
    10. State the journal entry for allotment money becoming due.<\/em><\/li>\n<\/ol>\n

      Long Answer Questions<\/em><\/h2>\n
        \n
      1. Explain the meaning of issue of equity shares at par with a suitable example.<\/em><\/li>\n
      2. Explain the accounting procedure for issue of equity shares at par.<\/em><\/li>\n
      3. Explain application money, allotment money and call money with suitable examples.<\/em><\/li>\n
      4. Explain the journal entries relating to the issue of equity shares at par.<\/em><\/li>\n
      5. What is meant by issue of shares at par? Explain the complete accounting treatment with an illustration.<\/em><\/li>\n
      6. Distinguish between issue of shares at par and issue of shares at premium.<\/em><\/li>\n<\/ol>\n

        Practical Problem-Based Questions<\/em><\/h2>\n
          \n
        1. A company issues 20,000 equity shares of \u20b910 each at par, payable \u20b93 on application, \u20b94 on allotment and \u20b93 on final call. Pass the necessary journal entries.<\/em><\/li>\n
        2. A company issues 50,000 equity shares of \u20b910 each at par. The amount is payable \u20b92 on application, \u20b95 on allotment and \u20b93 on final call. Record the transactions in the books of the company.<\/em><\/li>\n
        3. ABC Ltd. issues equity shares of \u20b910 each at par and receives the amount in three instalments. Prepare the necessary journal entries for application, allotment and calls.<\/em><\/li>\n<\/ol>\n
          \n

          Quick Revision<\/em><\/h1>\n

          Issue of equity shares at par means that shares are issued at their face value<\/strong>. If the face value of a share is \u20b910 and the company issues it for \u20b910, the issue is at par. No securities premium arises in such an issue.<\/em><\/p>\n

          The accounting process generally follows the sequence:<\/em><\/p>\n

          Application Money \u2192 Allotment Money \u2192 Call Money \u2192 Receipt of Amount<\/strong><\/em><\/p>\n

          The basic journal-entry pattern is:<\/em><\/p>\n

          When amount becomes due:<\/strong><\/em><\/p>\n

          Relevant Share A\/c Dr.<\/strong><\/em>
          \n\u00a0\u00a0\u00a0\u00a0To Equity Share Capital A\/c<\/strong><\/em><\/p>\n

          When amount is received:<\/strong><\/em><\/p>\n

          Bank A\/c Dr.<\/strong><\/em>
          \n\u00a0\u00a0\u00a0\u00a0To Relevant Share A\/c<\/strong><\/em><\/p>\n

          A clear understanding of these entries is essential for solving practical problems involving the issue of equity shares.<\/em><\/p>\n

          \n

          Conclusion<\/em><\/h1>\n

          Issue of equity shares at par is one of the fundamental concepts in Corporate Accounting. It occurs when a company issues its shares at a price equal to their nominal or face value. The amount payable by shareholders may be collected in stages through application money, allotment money and calls. Each stage has a specific accounting treatment, beginning with the receipt of application money and continuing through allotment and calls until the entire issue price is received. Since there is no difference between face value and issue price, no securities premium is created in an issue at par. For S.Y. B.Com Semester III students, a thorough understanding of this topic is important because it forms the foundation for more advanced topics relating to issue of shares at premium, oversubscription, pro-rata allotment, calls in arrears, calls in advance, forfeiture and reissue of shares<\/strong>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

          Understand issue of equity shares at par with simple explanations, accounting procedures, journal entries, formulas and examination-oriented questions. 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