#13-PRO-RATA (PART 2/3): ISSUE OF SHARE CAPITAL

PART - 1/3 : ENTRY (TREATMENT & CALCULATION) OF SHARE FORFEITURE, RE-ISSUE AND CAPITAL RESERVE IN VARIOUS CASES OF OVER SUBSCRIBE ( PRO-RATA) , FULLY AND PARTLY CALLED-UP , BUT WITHOUT SECURITY PREMIUM RESERVE (SPR) AND DEFAULTER IN PAYMENT OF ALLOTMENT MONEY, FIRST CALL MONEY AND FINAL CALL MONEY . PART - 2/3 : ENTRY (TREATMENT & CALCULATION) OF SHARE FORFEITURE, RE-ISSUE AND CAPITAL RESERVE IN VARIOUS CASES OF OVER SUBSCRIBE ( PRO-RATA) , FULLY AND CALLED-UP WITH SECURITY PREMIUM RESERVE (SPR)AT THE TIME OF ALLOTMENT AND DEFAULTER IN PAYMENT OF ALLOTMENT MONEY, FIRST CALL MONEY AND FINAL CALL MONEY. PART - 3/3 : VERY VERY IMPORTANT. ENTRY (TREATMENT & CALCULATION) OF SHARE FORFEITURE, RE-ISSUE AND CAPITAL RESERVE IN VARIOUS CASES OF OVER SUBSCRIBE ( PRO-RATA) , FULLY AND PARTLY CALLED-UP WITH SECURITY PREMIUM RESERVE (SPR) AT THE TIME OF APPLICATION , ALLOTMENT & ALSO WITH ALL STAGES AND DEFAULTER IN PAYMENT OF ALLOTMENT MONEY, FIRST CALL MONEY AND FINAL CALL MONEY. AT AIMES COMMERCE CLASSES .IT'S HELPFUL FOR A STUDENTS OF ISC, CBSE - XII AND ALSO BEGINNERS OF B.COM , B.B.A , SUBJECT- FINANCIAL ACCOUNTING BY ASST. PROFESSOR. ANUBHAV TEWARI [ UGC-NET(COM.); M.COM(PURE) ; B.ED ; LL.B ; P.G.D.O.M ; P.G.D.C.A ; DFA ; M.PHIL IN COM.; M.B.A(FINANCE)].