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Account For XII

Instructed by study khazana
Validity: 120 days

Published    25-Mar-2017      Bilingual

Over Subscription is a part of Unit-2 of Accountancy. In this Unit you will cover the following: 
Share and share capital: nature and types
Accounting for share capitals: Issue and allotment of equity shares, private placement of shares, Employee Stock Option Plan (ESOP). Public subscription of shares, issue at par and at premium, calls in advance and arrears, issues of shares with consideration other than cash.
Accounting treatment of forfeiture and reissue of shares
Disclosure of share capital in company's Balance sheet.

Section 1: OVER SUBSCRIPTION (In this session you will learn about Over-subscription (Pro Rata Allotment).)
Lecture 1 Over Subscription (In this session you will learn all the concepts of Over subscription( Pro-rata allotment). )

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