Calls in Arrears Accounting Treatment | Journal Entry | Class 12 Share Capital | CBSE Board 2027

#Class12Accounts #ShareCapital #CallsInArrears #CBSE2027 #AVCommerceClasses Welcome to Day 03 of our 13-day Class 12 Accountancy revision series! In this video, we cover everything you need to know about Calls in Arrears under Accounting for Share Capital for CBSE Board 2027. What you will learn in this session: Meaning and definition of Calls in Arrears Important journal entries for unpaid call money Common exam mistakes and practical numerical questions solved step-by-step This lecture is designed according to the latest CBSE syllabus to help you build strong conceptual clarity and score full marks in your board exams. 🔔 Subscribe to AV Commerce Classes for regular, structured lectures, quick revision tricks, and complete coverage of Class 12 Commerce. If this video helped you, make sure to hit the Like button, share it with your classmates, and drop your questions or doubts in the comments below! #CommerceClass12 #Accountancy #CBSEBoardExam #Class12BoardExam #CommerceTuition