Wednesday, 19 August 2015

JOINT STOCK COMPANIES

JOINT STOCK COMPANIES
A company which is formed and registered under the Indian Companies Act 1956 is known as Joint Stock Company.  The peoples who contribute capital for the business is to be considered as members. The portion of capital to which each member is entitled as his share , for that he will get dividend as return .the members are known as Shareholders.
Features of Joint Stock Company
F  Incorporated Association : a Joint Stock Company is registered under the Indian Companies Act 1956.
F  Separate Legal Entity : On incorporation Company will become a Legal person .
F  Common Seal : A common seal is used as a signature of the company.
F  Perpetual succession : company is created on the basis of law, so the law only can put an end to it .
F  Limited Liability : liability of shareholders is limited to the extent of face value of shares held.
F  Separation of ownership and management : shareholders are owners of a company. But the daily activities are controlled by elected representatives of shareholders known as directors.
F  Extensive Membership : in a public company there is no limit for membership
F  Transferability of Shares : shares of a public company are freely transferable.
Advantages of Joint Stock Company
1.     Huge capital : it can collect huge amount of capital for its working.
2.    Limited liability : liability of members is usually limited.
3.    Transfer of Shares : shares are easily transferable in the case of public companies.
4.    Diffused Risk : risk of loss is spread over a large number of persons.
5.    Continuity of Existence : it has a legal entity separate from the persons.
6.    Organised Intelligence : the process of capital formation is implemented with organised intelligence which increases efficiency of directors.
7.    Tapping Economic Resources : a joint stock company offers vast scope for turning economic resources to the best use.
8.    Greater Scope for Expansion : with the increase of earnings and financial resources and managerial ability helps for the expansion of the company.
9.    Democratic Management : the elected members of shareholders are responsible for all activities.
10. Public Confidence : they enjoys greater public confidence than sole trading and other types of organisations.
11.  Extensive Membership : Share capital of a company is divided into a large number of shares of small value with no maximum limit to the number of members.
12.  Employment Opportunities : it can provide a large number of job opportunities.
Disadvantages of Joint Stock Company
1.     Difficulty of formation : the formation of a company is difficult and costly.
2.    Inflexibility : the constitution of Joint Stock Company IS RIGID.
3.    Impersonality : it difficult to maintain close relation between the management and employees.
4.    Fraudulent Management : the company may be used and managed by inefficient promoters and fraudulent directors.
5.    Oligarchic Management : actually a company is managed by a few directors ,they may ignore the interests of  shareholders.
6.     Delay in decision : for making decisions there must be meeting of all members, that may lead to delay in decision .
7.    Lack of motivation : company is managed by directors so there is not as much interest as real owners.
8.    Excessive Regulation : management has to  spend its precious time and money in complying with the statutory requirements .
9.    No Secrecy of Business : publication of the progress of the company will reveal all secrets .
10. Social ill effects of large companies : companies faces some social evils such as monopoly, pollution, exploitation of labours .
Types of Companies
1.     Private Company
2.    Public Company.
Private Company
 A private company has been define as a company which by its articles
a.    Limits the number of members to 50.
b.    Restricts the right to transfer its shares.
c.    Prohibits an invitation to public for deposits.
d.    Prohibits an invitation to public to subscribe to its shares and debentures.
e.    Puts the minimum paid up capital to rupees one lakhs.
 Privileges of  A private Company
F  It can be formed with 2 members.
F  It can commence business after incorporation.
F  It need not obtain minimum subscription to allot shares
F  No necessary to hold statutory meeting.
F  It can issue any kind of shares.
F  Two directors are required for a private company
F  Directors need not retire by rotation
F  It need not keep an index of its members.
F  Only 2 members can make the quorum for a meeting.
Public Company
          A public company means a company which is not a private company. It can have any number of members. Its shares are freely transferable.it has a minimum paid up capital of rupees  5 lakhs.
Deemed Public Company
A private company automatically becomes a public company , if 25% of the paid up capital is held by a public company.
Choice of Form of Business Enterprise
{  Nature of business running.
{  Finance required for its running.
{  Degree of controlling power desire by a person.
{  Degree of risk involved in a business.
{  Freedom from govt. regulations.

{  Duration of the business Venture.

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