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Accounting Treatment of Bonus Shares

I am giving the full detail of accounting treatment of bonus shares step by step

1st Case

When the partly paid up shares are converted into fully paid up shares through bonus issue. For providing the amount of bonus out of reserve , then the following journal entry will pass

Capital reserve account debit xxxx
General reserve account debit xxxx
Revenue reserve account debit xxxx
Free reserve account debit xxxx
Dividend equalization fund account debit xxxx
Profit and loss account debit xxxx

Bonus to equity shareholders account credit xxxx

For amount due on final call of shares ( Existing shares unpaid amount )

Share final call account debit xxxx
Share capital account credit xxxx

For adjustment of final call amount out of profit

Bonus to shareholder account debit xxxx
Share final call account credit xxxx

2nd case

When new fully paid up bonus shares are issued

a) for providing amount of bonus

Capital reserve account debit xxxx
share premium account debit xxxx
Capital redemption reserve account debit xxxx
Other general reserve account debit xxxx
Profit and loss account debit xxxx
Bonus to shareholder account credit xxxx

b) for issue of bonus

Bonus to equity shareholder account debit
Equity share capital account credit

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Accounting Education: Accounting Treatment of Bonus Shares
Accounting Treatment of Bonus Shares
Accounting Education
http://www.svtuition.org/2008/12/accounting-treatment-of-bonus-shares.html
http://www.svtuition.org/
http://www.svtuition.org/
http://www.svtuition.org/2008/12/accounting-treatment-of-bonus-shares.html
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