12|SHARES|OVER SUBSCRIPTION|COMPLETE REJECTION

02|SHARES|OVER SUBSCRIPTION|COMPLETE REJECTION Class XII (12) ACCOUNTANCY – ISSUE & FORFEITURE OF SHARES: VOLUME 12 This video explains: PRO-RATA ALLOTMENT, PRO-RATA PROBLEM Journal Entries for Under Subscription and Over Subscription- Provisions of the Companies Act, 2013. Basic Concepts of Joint Stock Company Concept of Share and types of shares Concept of Share Capital and types of Share Capital Journal Entries for Issue of Shares Journal Entries for Forfeiture of Shares Journal Entries for Reissue of Shares Journal Entries for Securities Premium Reserve Journal Entries for Calls in Arrears Journal Entries for Calls in Advance Journal Entries for Share Instalments namely Share Application, Share Allotment, Share First Call, Share Second and Final Call Journal Entries for Forfeiture of Shares on which money is not received Journal Entries for Reissue of Forfeited Shares Journal Entries for Issue of Shares for Consideration other than Cash Preparation of Cash Book for Issue and Forfeiture of Shares Disclosure of Share Capital in Balance Sheet of Company with Notes to Accounts Usage of Securities Premium Money Interest on Calls in Arrears and Calls in Advance Commerce Guru Pathshala provides Magical Videos on Accountancy, Business Studies, Economics of Classes XI & XII (11 & 12). Subscribe our You-tube Channel commercegurupathshala and Press Bell Icon for regular updates & notifications. Join us for Live Interactive Sessions, Notes, Sample Papers, Chapter-wise Question Bank, etc. https://www.commerce-guru.co.in   / commerce_guru_pathshala     / thecommerceguru   Skype- live: commercegurupathshala e-mail: [email protected] Teacher: Shekhar Maheshwari