Class XII Boards🔥Q19 Issue of Share Capital | Pro Rata Ratio Given | Rejection | CBSE ISC

Описание: In this session, we master Question 19 of our series, focusing on a high-weightage topic: Pro-Rata Allotment when the Ratio is Given. This video is specifically designed for CBSE & ISC Class 12 students to simplify the complexities of over-subscription and share rejection.

📋 What You Will Master in This Video:
• Pro-Rata Ratio: How to interpret ratios like 3:2 or 5:4 to calculate Applied and Allotted shares.
• Rejection of Applications: Journal entries for returning money to unsuccessful applicants.
• Excess Application Money: Step-by-step calculation of how much money to adjust towards Allotment.
• Calculation of Calls-in-Arrears: Mastering the "Working Note" for Pro-Rata cases (a must for full marks!).
• Comprehensive Journal Entries: Recording the flow from Application to the final Call.

⏱️ Video Timestamps:
00:00 - Introduction & Decoding the Pro-Rata Ratio
02:15 - Creating the "Summary Table" for Applications
05:30 - Journal Entry 1: Receiving the Total Application Money
08:45 - The Critical Transfer Entry: Handling Rejections & Pro-Rata
13:10 - Calculating Excess Money Adjusted on Allotment
17:40 - How to Calculate Arrears on Allotment in Pro-Rata Cases
21:20 - Summary & Pro-Tips for Board Exam Presentation

🚀 Why Watch This?
• Learn the most efficient way to prepare the Pro-Rata Working Note.
• Avoid common mistakes when converting "Applied Shares" to "Allotted Shares."
• Direct focus on the latest 2025-26 board exam marking scheme.

🔔 Join the Vishwakul Community:
• Subscribe for the complete Class 12 Accountancy, Commerce, and Economics series.
• Like this video if it helped you understand the Pro-Rata logic!
• Comment below if you want a video on Forfeiture and Re-issue next!

🚀 Vishwakul Student Resources
• Download Q19 Practice Sheet: https://docs.google.com/document/d/13...
• Full Class XII Share Capital Series:    • Class XII Issue of Share Capital  

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