Exercise Based on Forfeiture & Reissue of Shares (Q. 1 to 3) | Class 12 Accounts Ch 8 | CBSE 2025-26

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✅ In this video,

✔️ Class: 12th
✔️ Subject: Accountancy
✔️ Chapter: Company Accounts - Accounting for Share Capital (Chapter 8)
✔️ Topic Name: Exercise Based on Forfeiture & Reissue of Shares Issued at Par (Q. 1 to 3)
✔️ Topics Covered In This Video (by Ambika Ma'am): In this captivating video, Ma'am guides you through the fascinating realm of Class 12th accountancy, focusing on the topic of "Exercise Based on Forfeiture & Reissue of Shares Issued at Par (Q. 1 to 3)" within Chapter 8 Company Accounts - Accounting for Share Capital. Dive deep into the captivating world of accountancy as we explore key concepts essential for success in your studies. Join us as we simplify complex topics and make learning fun and engaging for all Class 12th students
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00:00 Introduction - Company Accounts - Exercise Based on Forfeiture & Reissue of Shares Issued at Par
05:38 Que. 1 Alfa Ltd. forfeited 900 Equity Shares of ₹100 each for the non-payment of allotment money of ₹30 per share and the first call of 20 per share. The second and final call of ₹25 per share has not been made. The forfeited shares were reissued for 90 per share, 275 paid-up. Journalise the above.
18:50 Que. 2 on 1st May, 2022, Moneyplus Ltd. forfeited 200 shares of ₹20 each,
15 per share called-up, on which ₹10 per share has been paid by A, the amount of the first call of ₹5 per share being unpaid. Ten days later, the Directors reissued the forfeited shares to B credited as 15 per share paid-up, for a payment of 10 per share.
32:52 Que. 3 The Hindustan Manufacturing Ltd. had a total subscribed capital of ₹10,00,000 in Equity Shares of 10 each of which 7.50 were called-up A final call of €2.50 was made and all amount paid except two calls of 2.50 each in respect of 100 shares held by D. These shares were forfeited and reissued at 28 per share.
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