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📌📙 Issue of Shares – Pro Rata Allotment | Journal Entries | Class 12 Accounts | CA Foundation Welcome to today’s session on Issue of Shares with Pro Rata Allotment, an important chapter for Class 12th Accountancy as well as CA Foundation (Accounts) aspirants. In this video, you will learn: 📌 What is Pro Rata Allotment? 📌 Oversubscription & Adjustments 📌 Working Notes & Pro Rata Table 📌 Complete Journal Entries 📌 Practical Questions for Board Exams Whether you're preparing for CBSE Class 12, other state boards, or CA Foundation, this video will build your concepts with clarity. --- Watch More Class 12 Accountancy Videos 📘 Issue of Debentures detailed analysis of a question 👉 • Issue of Debenture on premium | Class 12th... 📘 Change in PSR detailed Analysis 👉 [ • Change In PSR | Distribution of Reserves |... 📘 Death of a Partner 👉 • Death of a Partner | Goodwill & Profit Sha... 📘 Dissolution of Partnership Firm 👉 • Dissolution of Partnership Firm | Class 12... 📘 Watch Full Playlist of Class 12th CBSE 2025 Solution 👉 • Complete Solution CBSE 2025 Class 12th Acc... --- Timestamps 00:00 Issue of Shares, Pro Rata 00:50 How to Read and Understand a Que. 10:40 Learn Pro Rata Table 16:00 How to carry forward excess money 19:40 Find Calls in Arrears using the Table 25:45 Journal Entries for Issue of Shares --- Download Notes & Practice Questions 📥 Notes PDF – Coming Soon 📥 Practice Questions – Coming Soon --- Subscribe for More Class 12th & CA Foundation Content 👉 [ / yourchannel ]( / yourchannel ) Tags (SEO Friendly) class 12 accounts, pro rata allotment, issue of shares class 12, share capital, class 12 accountancy, ca foundation accounts, oversubscription of shares, journal entries issue of shares, cbse accounts class 12, commerce notes, board exam preparation #issueofsharesclass12 #issueofshares #callsinarrears #prorata #proratatable