Capital structure and finance

costs
Chapter 13
Lecturer: Eliza Tigranyan

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 Overview

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 The capital structure of a limited liability
company
All companies have to be financed, regardless of the type of company
that they are. Without financing of any sort the business would not be
able to begin trading; they would not be able to purchase raw
materials, recruit staff, advertise products, or even put fuel in their
vehicles.

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The capital structure of a limited liability
company

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The capital structure of a limited liability
company

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Ordinary share capital

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Ordinary share capital

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Ordinary share capital

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 Dividends

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The capital structure of a limited liability
company

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 Loan notes

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Loan notes – accounting entries

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Loan notes – accounting entries

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Loan notes – accounting entries

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Other reserves

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Corporation tax (Profit tax)

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Corporation tax-steps for recording
corporation tax

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 The end

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