Forfeiture & Reissue of Shares | Class 12 Accountancy | Share Capital | CA Manish Kalra
Автор: Success Mantra - CA Manish Kalra
Загружено: 2025-12-27
Просмотров: 26
Описание:
In this class, we will study Forfeiture and Reissue of Shares, an important topic from Accounting for Share Capital in Class 12 Accountancy.
Students will learn when shares are forfeited, how forfeiture is recorded, and how forfeited shares are reissued. This topic is very important for journal entries, numericals, and balance sheet presentation in CBSE board exams.
What will be covered:
Meaning of Forfeiture of Shares
Reasons for Forfeiture
Journal entries for Forfeiture of Shares
Meaning of Reissue of Forfeited Shares
Reissue at par, discount, and premium
Maximum discount on reissue
Treatment of forfeited amount
Transfer to Capital Reserve
Board-oriented numericals and exam tips
This session is ideal for Class 12 CBSE students preparing for the 2026 Board Examination.
Channel: Success Mantra for Class 11 and 12
Educator: CA Manish Kalra
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