I did the sample video - “Let’s understand about the concept of share capital. We all know that a company is an artificial person meaning unlike you and me it is not a human being, it is something which is created by the law. OK. Now a company by itself unlike us cannot generate a share capital. Why?. The reason is simple. I mean you and I can work, we can earn money, ofcourse you will be working at later stage or may be you are working somewhere even today. So what happens in company is that there is a set of people who are called the share holders. And these share holders can be as many number as possible, ofcourse depending on the type of company you are. And a company can be a private limited company predominantly or a public limited company. There are restrictions as to the number of members there, but assuming let us say they are shareholders. Each of these shareholders were put in some money into the company. So the money put in by the share holders is called the share capital. Now in Private companies, basically the number of share holders and the people who put in the money are called the share holders are the equity holders. I will come back to you on the type of shares which is there. Now in the private company normally the number of share holders is less whereas in public company it can run into thousands and millions of shares, while I say public companies, what I mean is a listed companies. So one of the important aspects in the content is how do you account for