The Pure Concept Of Issue Of Shares
Автор: Manan Malik
Загружено: 2025-11-26
Просмотров: 2079
Описание:
Comprehensive explanation of the Issue of Shares chapter for Class 12 Accounts covering CBSE, ISC, and major State Boards. Includes conceptual meaning, detailed logic behind journal entry formation, application and allotment process, pro-rata calculations overview, premium and discount treatment, calls in arrears and calls in advance, and the complete logic of forfeiture and reissue of shares. All journal entries are explained through principle-based reasoning to strengthen understanding for board examinations. Suitable for students preparing for CBSE Class 12, ISC Class 12, and State Board accounts exams. Supports revision and exam-oriented preparation with clarity on core concepts.
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