Effect of Forfeiture & Reissue on Balance Sheet 📊 | Class 12 Accounts Lesson 12

Описание: 📘 Issue of Shares – Lesson 12 | Class 12 Accountancy (CBSE / HSC / ISC)

In this video, we focus on a very important exam-oriented concept — the effect of Forfeiture and Reissue of Shares on the Balance Sheet.
Many students understand journal entries but struggle to correctly reflect their final impact in the Balance Sheet. This lesson solves that problem clearly and logically.

You’ll learn how Share Capital, Securities Premium, and Capital Reserve are affected after forfeiture and reissue, and how these changes are presented in the final accounts.

💡 What you’ll learn in this video:
Effect of Forfeiture of Shares on Share Capital & Premium
Effect of Reissue of Shares on Capital Reserve
How to present adjusted Share Capital in the Balance Sheet
Treatment of the forfeited amount after reissue
Step-by-step explanation with exam-style illustration
Common Balance Sheet mistakes and how to avoid them

🎯 Perfect for:
Class 12 CBSE | HSC | ISC | State Boards | B.Com | CA Foundation

This lesson will help you confidently handle Balance Sheet questions involving forfeiture and reissue, one of the most scoring but error-prone areas in Company Accounts.

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