OVER SUBSCRIPTION
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OVER SUBSCRIPTION

Account For XII

Free
Validity: 120 days
Instructed by VG Learning Destination
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). ) 00:31:40

VG Learning Destination

Phone: 85********20 Email: mai********@vinodguptaclasses.com
Address: VG Learning Destination 4E/10, Jhandewalan Extn., Behind Post Office, Near Videocon Tower, New Delhi - 110055 India Institute:

About Us

Qualified Chartered Accountancy in November 1986 with rank in the C.A. Intermediate and C.A. Final Examination. Awarded prize for the best paper on Taxation in C.A. Final Examination. Has authored around 100 articles on taxation in various journals and newspapers including Taxman, Current Tax Reporter, Chartered Accountant, Economic Times and Financial Express. Has presented papers on Taxation in various seminars of the Institute and also in the seminar organised by the ITAT Bar Association. He has been the Secretary to the Fiscal Laws Committee of The Institute of Chartered Accountants of India for 8 years. Currently teaching CA Final students in Northern India. Having vast experience of teaching Direct tax, faculty at New Delhi for last 18 years and also a visiting faculty at WIRC of ICAI. Practicing in the field of Direct Taxes. Working as Tax Consultant to leading Nationalized Banks, Multinational Companies and Indian Companies. Worked as Senior Technical Officer for in the Institute of Chartered Accountants of India. Technical Directorate, New Delhi. Assisted the Expert Advisory Committee in formulating opinions on problems relating to tax of members and industry. Rendered services for the Taxation Committee and Research Committee of the Institute. Also, drafted the Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, Guidance Note on Sections 80HHB and 80HHC of the Income-tax Act and other Guidance Notes.


Qualification

Vinod Gupta qualified CA with rank in C.A. Intermediate and C.A. Final examination in 1986. He has been awarded for the best paper on Taxation in C.A. Final Examination. He has authored around 150 articles on taxation in various journals and newspapers including Taxman, Current Tax Reporter, Chartered Accountant, Economic Times and Financial Express.


Biography

25 Years

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