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Accountancy: Partnership Firms
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Accountancy · Class 12Accounting for Share CapitalVideo coming soonRead the notes instead
Free notes for this chapterMark as Completed
Issue of Shares at Par and Premium, Calls in Arrears and Calls in Advance, Over and Under Subscription and the board questions built on them — roughly 12 marks of the paper.
What this chapter covers
- 1Issue of Shares at Par and Premium
- 2Calls in Arrears and Calls in Advance
- 3Over and Under Subscription
- 4Forfeiture and Reissue
- 5Private Placement and ESOP
- 6Balance Sheet Presentation
These lessons are being recorded. The written notes for this chapter are free to download now.
Learning resources
Seedha Notes
Chapter notes withimportant points,examples & format
View Notes for Accounting for Share Capital, AccountancyPractice Questions
Important questions,board questions,numericals
Practice Now for Accounting for Share Capital, AccountancyPrevious yearquestions withfull solutions
View PYQs for Accounting for Share Capital, AccountancySample Paper
Board patternsample paper withmarking scheme
Open Paper for Accounting for Share Capital, Accountancy
In the notes
Topics covered
- 01Issue of Shares at Par and Premium9:12
- 02Calls in Arrears and Calls in Advance12:36
- 03Over and Under Subscription9:43
- 04Forfeiture and Reissue30:50
- 05Private Placement and ESOP11:18
- 06Balance Sheet Presentation15:10
After this chapter you can
- Explain issue of shares at par and premium without reading from the book
- Present calls in arrears and calls in advance in the format the marking scheme rewards
- Attempt every previous year question set on this chapter
- Marks
- 12
- PYQs
- 18
- Video
- 1h 29m
Then do the work
- One-shot revision, 22 minutes
- Format sheet for this chapter
- Printable summary, 2 pages
Prepare
| Year | Asked as | Marks |
|---|---|---|
| 2025 | Short answer | 4 |
| 2024 | Case based | 8 |
| 2023 | MCQ set | 4 |
| 2022 | Long answer | 8 |
| 2021 | Short answer | 8 |
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