Share capital refers to the total value of shares issued by a company and held by its shareholders. It represents the initial or subsequent investment made by individuals, institutions, or other companies in exchange for ownership in the business.
source https://www.caclubindia.com/articles/share-capital-and-its-accounting-entries-49736.asp
source https://www.caclubindia.com/articles/share-capital-and-its-accounting-entries-49736.asp
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