Issue of Shares | Class 12 Accountancy in Nepali | NEB Exam Preparation | Everest Online Academy

Welcome to Everest Online Academy! In this video, we solve important questions related to the Issue of Shares , an essential topic in the Class 12 Accountancy syllabus under the chapter Company Accounts . Understanding the process of issuing shares and its accounting treatment is crucial for scoring well in your NEB exams. Whether you're struggling with journal entries, ledger accounts, or balance sheet adjustments, this video will guide you step-by-step with clear explanations and solved examples. ✅ What You’ll Learn in This Video: Introduction to Issue of Shares : What are Shares? (Definition and Types: Equity Shares and Preference Shares) Importance of Issuing Shares for Companies. Key Concepts of Share Issuance : At Par : Shares issued at their face value. At Premium : Shares issued at a price higher than the face value. At Discount : Shares issued at a price lower than the face value (rarely allowed). Accounting Treatment for Each Case. Steps to Solve Problems Related to Share Issuance : Identify the type of share issuance (Par, Premium, or Discount). Record the journal entries for: Receipt of Application Money. Allotment of Shares. Calls on Shares (First Call, Final Call, etc.). Adjustments for Oversubscription or Undersubscription. Prepare the relevant ledger accounts (Share Application Account, Share Allotment Account, Share Capital Account, etc.). Reflect the final balances in the Balance Sheet. Step-by-Step Solutions to NEB Past Year Questions : Solving numerical problems involving share issuance. Application of concepts in real exam questions. Common Mistakes to Avoid While Solving Share Issuance Problems Tips to Score Full Marks in Share Issuance Questions Practice Exercises for Better Understanding 💡 Why Watch This Video? The Issue of Shares is a frequently tested topic in the Class 12 Accountancy exam and is highly relevant for understanding corporate finance. By mastering this concept, you can confidently tackle exam questions and secure full marks in this section. This video simplifies the theory, provides solved examples, and includes practical tips to ensure you’re fully prepared. 📞 For more information, call us at 9767479277. 📢 Stay Connected: If you found this video helpful, don’t forget to LIKE 👍 , SUBSCRIBE 🔔 , and hit the notification bell so you never miss an update. Share this video with your friends who are also studying Class 12 Accountancy. Your support motivates us to create more educational content for Nepali students like you! 💬 Let’s Discuss: Have any doubts or questions about the Issue of Shares or related topics? Drop them in the comments below, and we’ll get back to you as soon as possible. Also, let us know what other topics or NEB questions you’d like us to cover in future videos. 🌟 About Everest Online Academy: At Everest Online Academy, we aim to provide high-quality educational content in English to help students excel in their studies. Our videos are carefully crafted to simplify complex topics and make learning enjoyable. From Class 11 and 12 subjects to competitive exam preparation, we’ve got you covered! Thank you for choosing Everest Online Academy as your learning partner. Keep watching, keep learning, and keep achieving greatness! 🌟 #Class12Accounts #IssueOfShares #NEBExamPreparation #EverestOnlineAcademy #StudyWithMe issue of shares class 12, issue of shares explained, neb accounts questions, see past year questions, compulsory accounts class 12, everest online academy, accounting tips and tricks, class 12 accounting notes, accounting study material, accounting concepts, accounting lessons, accounting video lectures, accounting revision, accounting tips, accounting study guide, accounting made easy, accounting for beginners, class 12 accounting syllabus, accounting theory, accounting explanation, accounting simplified, accounting model question, accounting exam tips, accounting online classes, accounting live class, accounting video tutorials, accounting crash course, accounting quick revision, accounting test series, accounting past papers, accounting solutions, accounting guide, accounting tricks, accounting strategies, accounting practice, accounting doubt clearing, accounting discussion, accounting interactive, accounting learning, accounting growth, accounting success, accounting motivation, accounting inspiration, accounting journey, accounting updates, accounting latest, accounting trending, accounting best practices, accounting expert advice, accounting professional guidance, accounting student-friendly, accounting teacher-approved, accounting comprehensive, accounting detailed, accounting complete, accounting step-by-step, accounting easy-to-understand, accounting engaging, accounting fun, #Class12Accounts #IssueOfShares #NEBExamPreparation #EverestOnlineAcademy #StudyWithMe #EducationInNepal #OnlineLearning #StudySmart #AccountingBasics #Class12AccountingSyllabus #AccountingMadeEasy