Issue of Shares | Calls in Advance & Over Subscription Explained | Class 12 | Ace to Accounts

Lecture 4 – Calls in Advance & Over Subscription in Issue of Shares Welcome to Ace to Accounts by Sanjeev Giri Classes (SGC)! In this lecture, we cover two important topics from Issue of Shares in Class 12 Accountancy – Calls in Advance and Over Subscription. 🔹 Topics Covered: ✔️ Concept & treatment of Calls in Advance ✔️ Interest on Calls in Advance (as per CBSE rules) ✔️ Meaning & procedure of Over Subscription ✔️ Pro-rata allotment explained with examples ✔️ Practical approach as per T.S. Grewal & CBSE pattern 📌 Both these topics are very important for CBSE Board Exams and also help in building clarity for CA Foundation & Commerce basics. 📄 Board PDF (Same PDF taught in class, shared on Telegram): 👉 https://t.me/Sanjeev_giri_classes/101 📺 Complete Playlist: 👉    • Ace to Accounts Series | Class 12 | 2025-26   📲 Join Telegram for Notes & Updates: 👉 https://t.me/Sanjeev_giri_classes 📸 Follow Instagram for Daily Updates: 👉   / sanjeev_giriclasses   👍 Like | 💬 Comment | 🔁 Share | 🔔 Subscribe #Class12Accountancy #IssueOfShares #CallsInAdvance #OverSubscription #AceToAccounts #SanjeevGiriClasses #CBSE2025 #TSGrewal