Everything You Need to Know: Issue of Shares Theory for Exams|Class 12|Account|revision|Cbse|isc|

Описание: Headline: 🚀 Issue of Shares Theory & Revision | Class 12 Accounts | CBSE/ISC Exams 2026
​About this Video:
Are you preparing for your Class 12 Accountancy exam on February 28th? In this comprehensive revision session, we cover the most important theoretical and practical aspects of the Issue of Shares. This chapter carries a weightage of 6 to 8 marks, and mastering these concepts is crucial for a high score.
​What you will learn in this video:
​Basics of Shares: What is a share and how company ownership works.
​Share Capital Structure: Understanding Authorized, Issued, Subscribed (Fully vs. Partly Paid), Called-up, and Paid-up Capital.
​Journal Entries: Step-by-step entries for Application, Allotment, First Call, and Final Call.
​Premium vs. Discount: Why shares can’t be issued at a discount (Company Act 2013) and how to handle Securities Premium.
​Calls in Arrears & Calls in Advance: How to record unpaid and prepaid call money.
​Pro-rata Allotment: Handling Over-subscription with practical cases (Full, Pro-rata, and Rejection).
​Forfeiture & Re-issue: The process of canceling shares and re-issuing them, including the final transfer to Capital Reserve.
​Whether you are a CBSE or ISC student, this video will help you recall all the key points quickly!
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