Accounting of Bonus and Split of Shares.

#1
I would like to know the accouting procedure when the company issues the bonus shares or Split the shares.

For Example, If I am holding 100 shares of Rs.50/-.
The value of holding will be Rs.5000/-.

Now, what will be the Accounting procedures in the books in either of the cases ?

Please do reply as soon as possible.

Thanks.
 

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