Class 12 Accountancy Book 2: Company Accounts — Shares and Debentures
Issue of shares, calls in arrears and advance, securities premium, pro-rata allotment, forfeiture and reissue, issue of debentures and the Balance Sheet presentation of share capital and debentures.
Lectures in this course
Chapter 1 - Issue of Shares23 lectures · 8 h 51 min
- Class 1 - Basics of a Company, Journal Entries34 min
- Class 2 - Topic of Calls in Arrears20 min
- Class 3 - Topic of Calls in Advance19 min
- Class 4 - Comprehensive Questions of Calls in Arrears & Advance15 min
- Class 5 - Concept of Securities Premium with some Practical Questions31 min
- Class 6 - Comprehensive Question including Calls in Arrears, Advance, Securities Premium. Topic of Issue of shares for consideration other than cash (Vendor)31 min
- Class 7 - Practical Question of Shares issued other than cash (Vendor)26 min
- Class 8 - Concept of Pro Rata Table in case of Oversubscription with a Practical Question30 min
- Class 9 - Practical Question of Pro Rata including Calls in Arrears26 min
- Class 10 - Forfeiture & Reissue of Shares Cases25 min
- Class 11 - Forfeiture & Reissue of Shares Cases part 227 min
- Class 12 - Practical Questions Forfeiture & Reissue21 min
- Class 13 - Practical Question of Forfeiture & Reissue19 min
- Class 14 - Comprehensive Question of Full Subscription including Forfeiture & Reissue21 min
- Class 15 - Comprehensive Question including Forfeiture & Reissue of shares issued at Premium14 min
- Class 16 - Comprehensive Question of Pro Rata including Forfeiture & Reissue28 min
- Class 17 - Comprehensive Question of Pro Rata including Forfeiture & Reissue. Reissued shares include full shares of one holder & some of other.26 min
- Class 18 - Question of Forfeiture Reissue (Pro rata). Usage of pro rata ratio14 min
- Class 19 - Question of Pro Rata where Application & Allotment is a combined ledger19 min
- Class 20 - Comprehensive HOTS Full Fledged Question of Pro Rata26 min
- Class 21 - HOTS Question of Pro rata where one shareholder is giving advance & another with arrears. Also adjustment of excess money towards first call.21 min
- Class 22 - Topic of Partial Premium in Pro Rata Question17 min
- Class 23 - Forfeiture Reissue Question of Partial Premium, Formation of Cash Book.10 min
Chapter 2 - Issue of Debentures6 lectures · 2 h 08 min
- Class 1 - Basics of Debentures, Journal Entries, Pro Rata Question, Application of Discount on issue.29 min
- Class 2 - Issue of Debentures for consideration other than cash (vendor)25 min
- Class 3 - Issue of Debentures from POV of Redemption Cases with a Practical Question30 min
- Class 4 - Issue of Debentures as Collateral Security, Interest on Debentures, Write off Entry19 min
- Class 5 - Comprehensive Question10 min
- Class 6 - Practical Question of Interest on Debentures11 min
Chapter 3 - Shares & Debentures Balance Sheet5 lectures · 1 h 31 min
- Class 1 - Shares Balance Sheet Cases (6 Cases)22 min
- Class 2 - Shares Balance Sheet Cases (2 Cases)15 min
- Class 3 - Shares Balance Sheet Cases (2 Cases)16 min
- Class 4 - Practical Questions of Shares B/s15 min
- Class 5 - Practical Question of Shares B/s. Basic & Question of Debentures B/s21 min