OVERSUBSCRIPTION & PRO-RATA BASIS | ALL IMPORTANT PRACTICAL PROBLEMS | ISSUE OF SHARES | PART 5

OVERSUBSCRIPTION & PRO-RATA BASIS | ALL IMPORTANT PRACTICAL PROBLEMS | ISSUE OF SHARES | CLASS 12 ACCOUNTANCY Welcome to THE DIVYANSHU KAUSHIK! In this detailed Class 12 Accountancy lecture, we will understand Oversubscription, Pro-Rata Allotment and all important practical problems from the chapter Issue of Shares in the easiest and most systematic manner. This lecture is specially designed for CBSE Class 12 Accountancy students who want to build strong conceptual clarity and confidently solve questions based on Oversubscription and Pro-Rata Allotment. ━━━━━━━━━━━━━━━━━━━━━━ 📌 TOPICS COVERED IN THIS LECTURE ━━━━━━━━━━━━━━━━━━━━━━ ✅ Meaning of Oversubscription ✅ Meaning of Undersubscription ✅ Difference between Oversubscription and Undersubscription ✅ Treatment of Excess Applications ✅ Rejection of Applications ✅ Refund of Application Money ✅ Full Allotment ✅ Partial Allotment ✅ Pro-Rata Allotment – Meaning & Concept ✅ Calculation of Pro-Rata Ratio ✅ How to calculate Shares Allotted under Pro-Rata Basis ✅ Excess Application Money ✅ Adjustment of Excess Application Money towards Allotment ✅ Calculation of Amount Received on Application ✅ Calculation of Amount Transferred to Share Capital ✅ Journal Entries for Oversubscription ✅ Journal Entries for Pro-Rata Allotment ✅ Treatment of Excess Application Money ✅ Refund of Excess Application Money ✅ Practical Problems based on Pro-Rata Allotment ✅ Problems involving different categories of applicants ✅ Questions involving rejection + pro-rata allotment ✅ Questions involving excess application money ✅ Complete examination-oriented practical questions ✅ Important adjustments and common mistakes ━━━━━━━━━━━━━━━━━━━━━━ 🧮 IMPORTANT PRACTICAL PROBLEMS ━━━━━━━━━━━━━━━━━━━━━━ In this lecture, we will solve different types of practical questions so that you can understand how to approach an actual CBSE examination question. The lecture covers questions involving: 🔹 Oversubscription with complete rejection 🔹 Oversubscription with full allotment 🔹 Oversubscription with partial allotment 🔹 Pro-rata allotment 🔹 Excess application money 🔹 Adjustment of excess application money 🔹 Refund of application money 🔹 Rejection of some applications and pro-rata allotment to remaining applicants 🔹 Different application and allotment amounts 🔹 Calculation of amount due and amount received 🔹 Journal entries in different situations 🔹 Comprehensive practical questions combining multiple concepts The lecture also focuses on the accounting treatment and important journal entries related to: ✔ Share Application A/c ✔ Share Capital A/c ✔ Bank A/c ✔ Share Allotment A/c ✔ Excess Application Money ✔ Refund of Application Money ✔ Adjustment of Application Money towards Allotment You will also learn when to debit and credit each account instead of simply memorising journal entries. ━━━━━━━━━━━━━━━━━━━━━━ 🎯 WHY YOU SHOULD WATCH THIS LECTURE ━━━━━━━━━━━━━━━━━━━━━━ This lecture will help you: ✅ Understand the concept from the basics ✅ Solve pro-rata questions step-by-step ✅ Understand excess application money ✅ Prepare correct journal entries ✅ Avoid common calculation mistakes ✅ Handle different types of practical questions ✅ Build strong conceptual clarity for Board Exams ✅ Improve your speed and accuracy in Accountancy ━━━━━━━━━━━━━━━━━━━━━━ 📚 CHAPTER: ISSUE OF SHARES 📌 CLASS: 12th Accountancy 📌 SUBJECT: Accountancy 📌 TOPIC: Oversubscription & Pro-Rata Allotment 📌 LECTURE: Part 4 ━━━━━━━━━━━━━━━━━━━━━━ 👨‍🏫 ABOUT THE CHANNEL – THE DIVYANSHU KAUSHIK On THE DIVYANSHU KAUSHIK, you will find detailed and concept-based lectures for Commerce students. 📚 Accountancy 📊 Economics 💼 Business Studies The objective is to explain every concept in a simple, practical and examination-oriented manner, without unnecessary discussion. If you find these lectures helpful, SUBSCRIBE to the channel and share the videos with your friends. ━━━━━━━━━━━━━━━━━━━━━━ 📞 FOR NOTES & QUERIES 📱 Contact: 9289128894 📧 Email: DIVYANSHUKAUSHIK04@GMAIL.COM ━━━━━━━━━━━━━━━━━━━━━━ 👍 SUPPORT THE CHANNEL If this lecture helps you understand Oversubscription and Pro-Rata Allotment, then: 👍 LIKE the video 💬 COMMENT your doubts 📤 SHARE it with your classmates 🔔 SUBSCRIBE to THE DIVYANSHU KAUSHIK Keep learning. Keep improving. 📚 #Class12Accountancy #IssueOfShares #Oversubscription #ProRataAllotment #ProRataBasis #ShareCapital #JournalEntries #Accountancy #CBSEClass12 #Class12Accounts #ShareIssue #CommerceStudents #AccountancyClass12 #CBSEAccountancy #TheDivyanshuKaushik