SHARES UNLOCKED 🔓 | Shares at Premium | Class 12 Accountancy – Part 2

📈 SHARES UNLOCKED 🔓 | Shares at Premium | Class 12 Accountancy – Part 2 Welcome to Part 2 of the Shares chapter for Class 12 Accountancy! In this lecture, we move into Issue of Shares at Premium and understand the complete accounting treatment through practical questions and journal entries. 📚 Topics Covered: • Issue of Shares at Premium • Securities Premium • Application & Allotment • Amount Payable on Application • Amount Payable on Allotment • First & Final Call • Journal Entries for Issue of Shares at Premium • Treatment of Securities Premium • Practical Questions & Exam-Oriented Journal Entries The lecture covers examples where shares are issued at premium and the premium is either received with the application or collected at the allotment stage. 🎯 For: Class 12 Accountancy | CBSE | Board Exams | Shares | Issue of Shares 📌 CommerceCLUB #EndTheCompetition #Class12Accountancy #Shares #SharesAtPremium #IssueOfShares #CBSEClass12 #Accountancy #CommerceCLUB #EndTheCompetition #Class12Commerce