Pro Rata Allotment of Shares Explained with Practical Question | Class 12 Accountancy | CBSE 2025

Pro Rata Allotment of Shares Explained with Practical Question | Class 12 Accountancy | CBSE 2025 Understand the concept of Pro-Rata Allotment of Shares with an easy-to-follow practical question! In this video, we explain how shares are allotted when the company receives oversubscription, including the adjustment of excess application money and refunds. 📚 Topics Covered: What is Pro-Rata Allotment? Step-by-step explanation with journal entries. Calculation of excess money adjusted and refunded. This video is specially designed for Class 12 Accountancy students as per the CBSE 2025 syllabus. Perfect for those preparing for their board exams! 👨‍🏫 For more updates, follow me on Instagram: @pathakadarshstudy 📌 Don’t forget to like, comment, and subscribe for more Class 12 Accountancy content! Keywords: pro-rata allotment class 12, oversubscription of shares, class 12 accountancy, pro-rata shares explained, cbse 2025 accountancy, journal entries for pro-rata allotment, pro-rata allotment with refund. pro rata allotment, class 12 accountancy, cbse 2025, oversubscription of shares, journal entries, allotment of shares, pro rata shares explained, accountancy board exam preparation, cbse accountancy class 12. #ProRataAllotment #Class12Accountancy #CBSE2025 #OversubscriptionOfShares #AccountancyBoardExam #JournalEntries #ProRataSharesExplained #AllotmentOfShares #Class12Commerce #AccountancyPreparation