Issue of Shares Other Than Cash 🔥 | Board Exam में 3 Marks पक्के? 😱 | Class 12

Class 12 Accountancy | Accounting for Share Capital Part 11 | Issue of Shares for Consideration Other Than Cash | 3 Marks Important Topic | CBSE Board Exam 2027 Welcome back to Commerce With Rohan! 📚 In today's video, we will learn one of the most important topics from Class 12 Accountancy – Issue of Shares for Consideration Other Than Cash, from the chapter Accounting for Share Capital. This is Part 11 of our Accounting for Share Capital series, where we will understand the complete concept, calculation of Number of Shares, Purchase Consideration and the related Journal Entries. 🔥 IMPORTANT FOR CBSE BOARD EXAMS! Issue of Shares for Consideration Other Than Cash is an important topic for 3-mark questions and MCQs in Class 12 Accountancy. In this lecture, we will discuss how questions can be framed in the examination and how to approach them correctly. All concepts are explained step by step in simple Hinglish with easy examples. 📚 TOPICS COVERED IN THIS VIDEO: ✅ Accounting for Share Capital – Part 11 ✅ Issue of Shares for Consideration Other Than Cash ✅ Meaning and Complete Concept ✅ Issue of Shares Against Assets ✅ Issue of Shares Against Purchase of Business ✅ Meaning of Purchase Consideration ✅ Different Ways of Determining Purchase Consideration ✅ Purchase Consideration Directly Given ✅ Purchase Consideration Calculated from Payment Details ✅ Calculation of Number of Shares ✅ Shares Issued at Par ✅ Shares Issued at Premium ✅ Related Journal Entries ✅ Important 3 Marks Question Pattern ✅ CBSE Board Exam MCQs ✅ Concept-Based Examples 📖 WHAT IS ISSUE OF SHARES FOR CONSIDERATION OTHER THAN CASH? Normally, companies issue shares to receive cash from shareholders. However, sometimes a company purchases assets or acquires a business and issues shares to the vendor instead of making payment in cash. This is known as Issue of Shares for Consideration Other Than Cash. In this video, we will understand how such transactions are recorded in the books of the company. 📌 PURCHASE CONSIDERATION Purchase Consideration is the amount payable by the purchasing company to the vendor for acquiring a business. In examination questions, Purchase Consideration may be: 1. Directly given in the question. 2. Determined from the payment details provided in the question. We will understand both situations using simple examples. 📌 HOW TO CALCULATE NUMBER OF SHARES? Number of Shares = Amount Payable Through Shares ÷ Issue Price per Share Issue Price at Par = Face Value Issue Price at Premium = Face Value + Premium We will learn how to apply these formulas correctly in different situations. 📌 JOURNAL ENTRIES We will also discuss the accounting treatment and necessary Journal Entries for shares issued against assets or business purchase. 🎯 WHAT WILL YOU LEARN? • Meaning of Consideration Other Than Cash • Difference between Cash Issue and Non-Cash Issue of Shares • How Purchase Consideration is determined • How to calculate Number of Shares • How to identify the Issue Price of Shares • How to pass the correct Journal Entries • How to approach important 3-mark questions • How to understand concept-based MCQs • How to avoid common mistakes in calculations 📌 VIDEO DETAILS: Class: 12 Subject: Accountancy Chapter: Accounting for Share Capital Part: 11 Topic: Issue of Shares for Consideration Other Than Cash Focus: Concepts, Calculations, Journal Entries and Examples Academic Session: 2026-27 Board: CBSE Channel: Commerce With Rohan 🔥 WHY SHOULD YOU WATCH THIS VIDEO? Students often get confused when shares are issued against assets or business purchases instead of cash. They also face difficulty in calculating Purchase Consideration and the Number of Shares to be issued. In this lecture, we will clear these concepts using easy examples and explain the correct accounting treatment. This video focuses on conceptual understanding and teacher-created examples. Textbook practical questions will be covered separately. This lecture is useful for CBSE Class 12 Board Exam 2027 preparation, school examinations, MCQs, 3-mark questions and chapter revision. 👍 If you find this video helpful, LIKE, SHARE and SUBSCRIBE to Commerce With Rohan for more Class 11 and Class 12 Accountancy lectures. 📲 Instagram: @commercewithrohan Thank You for Watching! Commerce With Rohan – Making Accountancy Easy to Understand. Class 12 Accountancy, Accounting for Share Capital Part 11, Issue of Shares for Consideration Other Than Cash, Shares Issued Other Than Cash, Purchase Consideration, Calculation of Number of Shares, Issue of Shares at Par, Issue of Shares at Premium, Shares Issued to Vendor, Share Capital Journal Entries, 3 Marks Accountancy Questions, CBSE Class 12 Accounts MCQs, Company Accounts Class 12, TS Grewal Class 12, CBSE Board Exam 2027, Commerce With Rohan #Class12Accountancy #AccountingForShareCapital #ConsiderationOtherThanCash #PurchaseConsideration #IssueOfShares #CompanyAccounts #CBSE2027 #CommerceWithRohan