Presentation Of Share Capital In The Balance Sheet Of a Company Class-12 (Part-3)
Автор: Smart Scholars Evening School
Загружено: 2026-02-18
Просмотров: 125
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📘 Presentation of Share Capital in the Balance Sheet | Class 12 Accountancy
In this video, we will learn the presentation of Share Capital in the Balance Sheet of a company as per Class 12 Accountancy syllabus. This topic is very important for board exams and helps students understand how a company shows its share capital under the head Shareholders’ Funds.
🔹 Topics Covered:
Meaning of Share Capital
Types of Share Capital (Authorized, Issued, Subscribed, Called-up, Paid-up)
Format of Balance Sheet as per Schedule III of the Companies Act
Treatment of Calls in Arrears and Calls in Advance
Practical Example with Proper Format
This video is explained in a simple and easy-to-understand manner, specially designed for Class 12 students preparing for board exams.
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📚 Perfect for CBSE and other state board students.
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