COMPANY ACCOUNT

MEANING OF COMPANY:
The word ''company'' is derived from the Latin word 'com'i.e. with or together and 'panis' i.e. bread. Originally the word referred to an association of persons or merchant men discussing matters and taking food together. However, in law 'company' is termed as company which is formed and incorporated  under the Companies Act, 2013 or an existing company formed and registered  under any of the previous company laws.
According to Justice Marshall. ''A corporation is an artificial being, invisible, intangible and existing only in the contemplation of law''.
SALIENT FEATURES OF A COMPANY:
 following are:
1.Incorporated Association :
A company comes into existence through the operation of law. Therefore, incorporation of company under the companies Act is must. Without such registration, no company can came into existence. Being created by law, it is regarded as an artificial legal person.
2.Separate legal Entity:
A company has a separate legal and  is not effected by changes in its membership. Therefore, being a separate business entity, a company can contract, sue and be sued in its incorporated name and capacity.
3.Common seal:
Company is a not a natural person, therefore, it cannot sign the documents in the manner as a natural person would do. In order to enable the company to sign its document ,it is provided with a legal tool called ''Common Seal''.
4.Limited Liability:
The liability of every shareholder of a company is limited to the amount he has agreed to pay to the company on the shares alloted to him.
5.Transferability of shares:
The capital is contributed by the shareholders through the subscription of shares. Such shares are transferable by its members except in case of private limited company , which may have certain restrictions on such transferability.
TYPES OF COMAPNIES:
  

PRIVATE LIMITED COMPANIES

Private Limited Company can be of three types: i) company limited by shares, ii) a company limited by guarantee, iii) unlimited company. Private limited company are those types of company that have a minimum of two members and a maximum of 200 members.

COMPANY LIMITED BY SHARES:

Company limited by shares is the most common type of Private Limited Company. A company limited by shares means a company having the liability of its
members limited by the memorandum to the amount, if any, unpaid on the shares respectively held by them.

COMPANY LIMITED BY GAURANTEE:

Company limited by guarantee means a company having the liability of its members limited by the memorandum to such amount as the members may respectively undertake to contribute to the assets of the company in the event of its being wound-up.

UNLIMITED COMPANY:

Unlimited company means a company not having any limit on the liability of its members.

ONE PERSON COMAPNY:

One Person Company (OPC) is a newly introduced type of company. OPC was introduced in the Companies Act, 2013 to support entrepreneurs who on their own are capable of starting a venture by allowing them to create a single person economic entity. One of the biggest advantages of a OPC is that there can be only one member in a OPC, while a minimum of two members are required for incorporating and maintaining a Private Limited Company or a Limited Liability Partnership. Similar to a Company, a OPC is a separate legal entity from its members, offers limited liability protection to its shareholders, has continuity of business and is easy to incorporate.
LIMITED COMPANY:
Limited company requires a minimum of three Directors and has no limit on the maximum number of members (shareholders). Limited company has more stringent and extensive compliance requirements when compared to a private limited company.

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