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(Querist)
26 August 2014 What is the difference between share application money and share capital
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CA Devanand Jethanandani

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CA Devanand Jethanandani (Expert)
26 August 2014 Dear Prakash,

Amount received by company for allotment of shares is called 'share application money' till shares are allotted.

On the allotment of the same it will become 'share capital'
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Rupesh Jain

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Rupesh Jain (Expert)
27 August 2014 when you recd the money from the applicant then money remain in share application money. after allotment of share its tfr as share capital a/c
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