REISSUE OF SHARES IN 45 MINUTES | CLASS 12 ACCOUNTANCY | ISSUE OF SHARES | PART 10

Welcome to THE DIVYANSHU KAUSHIK! 🎓 In this video, we will learn Reissue of Shares in the easiest and most practical way. This is Part 10 of our complete Issue of Shares chapter series for Class 12 Accountancy. The concept of reissue of shares is important for understanding questions related to Forfeiture and Reissue of Shares, especially in board examinations. In this lecture, we will build the concept from the basics and then move towards practical questions and journal entries. 🎯 What You Will Learn in This Video: ✅ Meaning of Reissue of Shares ✅ Meaning and treatment of forfeited shares ✅ When can forfeited shares be reissued? ✅ Reissue of shares at Par ✅ Reissue of shares at Premium ✅ Reissue of shares at Discount ✅ Maximum permissible discount on reissue ✅ Calculation of amount of discount on reissue ✅ Treatment of Share Forfeiture Account ✅ Transfer of balance to Capital Reserve ✅ Journal Entries for Reissue of Shares ✅ Practical/Numerical Questions ✅ Important points and common mistakes ✅ Board-exam-oriented approach 📌 IMPORTANT FORMULA / CONCEPT Maximum Discount on Reissue = Amount Forfeited on Reissued Shares Remember that the discount allowed on reissue of forfeited shares cannot exceed the amount originally forfeited on those shares. 💡 WHY WATCH THIS VIDEO? This lecture is designed especially for Class 12 Commerce students who want to understand Reissue of Shares conceptually rather than simply memorising journal entries. The explanation is kept simple, step-by-step and focused on the type of questions generally asked in examinations. 📖 CHAPTER: Issue of Shares 📌 TOPIC: Reissue of Shares 🎓 CLASS: 12 Accountancy ⏱️ DURATION: 45 Minutes 📚 PART: 10 🔥 COMPLETE ISSUE OF SHARES SERIES This video is Part 10 of the complete Issue of Shares series. If you are studying the chapter from the beginning, make sure you watch the previous parts as well so that you can understand every concept in sequence. 🔔 SUBSCRIBE TO THE CHANNEL If you are a Class 11 or Class 12 Commerce student and want concept-based Accountancy, Economics and Business Studies classes, subscribe to THE DIVYANSHU KAUSHIK. My aim is to provide quality education with clear concepts and practical explanations so that students can learn without unnecessary confusion. 📌 SUBJECTS COVERED: • Accountancy • Economics • Business Studies 📢 FOR REGULAR CLASSES & UPDATES: Subscribe to the channel and turn on the 🔔 notification bell. 👍 If this video helps you understand Reissue of Shares, LIKE the video and SHARE it with your classmates. #ReissueOfShares #Class12Accountancy #IssueOfShares #ForfeitureAndReissue #Accountancy #Class12Commerce #CBSEAccountancy #ShareCapital #JournalEntries #THE DIVYANSHUKAUSHIK