Share Capital (Sections 43-48): Authorized capital (maximum shares company can issue), issued capital (shares actually issued), paid-up capital (amount received for shares). Share classes: Equity (voting rights, dividends), Preference (fixed dividends, priority in liquidation). Share rights: Voting, dividend, capital, pre-emption. Transfer: Shares transferable; directors cannot refuse without cause. For accountants, share capital structure affects equity accounting and dividend provisions.