🎯Issue of Shares Class 12 | Calls in Arrears & Calls in Advance | Concepts + Numericals

Описание: Welcome to Angad Academy!
In this LIVE Class, we cover Calls in Arrears and Calls in Advance from Class 12 Accountancy – Company Accounts (Issue of Shares).
This session includes complete concept clarity + full numericals + journal entries.

In this class, we will learn:

✔ Meaning of Calls in Arrears
✔ Meaning of Calls in Advance
✔ Difference between Calls in Arrears & Calls in Advance
✔ Interest on Calls in Arrears – Formula & Treatment
✔ Interest on Calls in Advance – Rate & Journal Entry
✔ Journal entries for Calls in Arrears
✔ Journal entries for Calls in Advance
✔ Scenario-based numericals (Simple + Board-level)
✔ Application, Allotment & Calls with Arrears/Advance
✔ NCERT + CBSE 2025 pattern numericals
✔ Perfect for Class 12 Boards & PYQs

📚 Chapter: Company Accounts – Issue of Shares
🎯 Focus: Calls in Arrears + Calls in Advance (Concept + Journal Entries + Numericals)

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📌 By – Angad Academy (Commerce with Angad)
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