Disclosure of Share Capital in Company’s Balance Sheet ## ,Calls-in-Arrears,# Forfeiture & Reissue
Автор: commerce with Monika
Загружено: 2026-02-16
Просмотров: 16
Описание:
📘 Disclosure of Share Capital in Company’s Balance Sheet | Calls-in-Arrears, Forfeiture & Reissue of Shares | Full Explanation
In this video, we have explained Disclosure of Share Capital in the Company’s Balance Sheet in a simple and exam-oriented manner. This lecture covers all types of practical questions along with detailed concepts and journal treatment as per company accounts.
This video is especially useful for Class 12 Accountancy students, commerce learners, and anyone preparing for board exams or competitive exams involving company accounts.
✅ Topics Covered in This Video:
Meaning and format of Share Capital Disclosure
Presentation of Share Capital in Company’s Balance Sheet
Authorized, Issued, Subscribed & Paid-up Capital
Treatment of Calls-in-Arrears
Accounting for Forfeiture of Shares
Reissue of Forfeited Shares
Step-by-step solution methods
🎯 Learning Outcomes:
After watching this video, students will be able to: ✔ Prepare Share Capital disclosure correctly
✔ Solve practical questions confidently
✔ Understand forfeiture and reissue accounting treatment
✔ Avoid common examination mistakes
👩🏫 Best For:
Class 12 CBSE / State Board Students
Commerce Stream Learners
Accountancy Beginners
Board Exam Preparation
📚 Subject:
Accountancy – Company Accounts
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