MEANING OF SWEAT EQUITY SHARES I CLASS 12 ACCOUNTANCY CH: ISSUE OF SHARES I COMPANY ACCOUNTS 12th

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LECTURE BY SRCC GRADUATE I SANYAM BHAYANA I VIDYAM I BEST ACCOUNTANCY TEACHER

🏷️ CLASS: 12 Commerce
📘 SUBJECT: Business Studies
CHAPTER: Sources of Business Finance
📖 TOPIC: Meaning of Sweat Equity Shares
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📌 Meaning of Sweat Equity Shares:
👉 Sweat Equity Shares are the shares issued by a company to its employees or directors at a discount or for consideration other than cash.
👉 They are given in recognition of the exceptional work, know-how, intellectual property rights, or value additions made by employees.

💡 Key Points:
1️⃣ Employees get these shares instead of high cash compensation.
2️⃣ Encourages loyalty, motivation, and retention of talented employees.
3️⃣ Recognizes the sweat and effort contributed towards the company’s growth.

📍 Conclusion:
Sweat Equity Shares act as a reward for innovation and hard work, strengthening the bond between the company and its employees.
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CLASS 12 ACCOUNTANCY CH- ISSUE OF SHARES I BOOK-2 ACCOUNTING FOR COMPANIES I 12 ACCOUNTS CH- SHARES ONE SHOT I PLUS TWO ACCOUNTS CH-1 I CLASS 12 ACCOUNTANCY I ISSUE OF SHARES ONE SHOT I SWEAT EQUITY SHARES I TYPES OF SHARES

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