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📘 Issue of Shares: Oversubscription of Shares | Class 12 Accountancy Chapter 6 | Part 6 | DK Goel Solutions | CBSE/MP Board 2025-26 In this Part 6 video of Issue of Shares – Accounting for Companies (Class 12 Accountancy Chapter 6), you will learn the complete concept of Oversubscription of Shares with step-by-step journal entries, allotment calculations, and board-oriented presentation as per CBSE & MP Board 2025-26 syllabus. This lecture includes detailed DK Goel Solutions for Q21, Q22 & Q23, explained in easy Hindi, perfectly aligned with NCERT Class 12 Accountancy. This topic is one of the most frequently asked and high-scoring areas from the Issue of Shares chapter and is extremely important for Board Exams, Pre-Boards, Class Tests, and Homework. --------------------------------------------------------------------------------------------------------------------------------------------------------------- ✅ What You Will Learn in This Video 📌 Oversubscription of Shares – Complete Concept ✔ Meaning of Oversubscription ✔ Difference between Over, Under & Full Subscription ✔ Pro-rata Allotment explained step-by-step ✔ Treatment of Excess Application Money ✔ Adjustment of Application Money in Allotment & Calls ✔ Correct CBSE format of journal entries --------------------------------------------------------------------------------------------------------------------------------------------------------------- 📘 DK Goel Practical Questions Covered ➡ Q21 – Oversubscription with Pro-rata Allotment ➡ Q22 – Oversubscription with Adjustment in Allotment & Calls ➡ Q23 – Combined Treatment with Refund & Transfer All questions are solved in a board-oriented, exam-focused manner. --------------------------------------------------------------------------------------------------------------------------------------------------------------- 🎯 How This Video Helps You in Exams This lecture will help you: 🔹 Master Oversubscription of Shares without confusion 🔹 Score full marks in Company Accounts – Issue of Shares 🔹 Learn exact journal entry formats for CBSE/MP Board 🔹 Solve DK Goel Numericals Q21–Q23 confidently 🔹 Improve your speed & accuracy in board exams 🔹 Complete your homework & assignments correctly 🔹 Strengthen your base for Forfeiture & Reissue of Shares --------------------------------------------------------------------------------------------------------------------------------------------------------------- 🎥Watch Previous Parts Here: 📸Part 3 Here :👉 • Issue of Shares for Consideration Other th... 📸Part 4 Here :👉 • Issue of Shares Call in Arrears & Calls In... 📸Part 5 Here :👉 • Issue of Shares Calls in Arrears & Balance... 📸Part 6 Here :👉 • Issue of Shares Oversubscription of Shares... --------------------------------------------------------------------------------------------------------------------------------------------------------------- 📲 Follow on Instagram for Daily Commerce Tips & Updates 👉 https://www.instagram.com/?hl=en #oversubscriptionofshares #issueofshares #class12accounts #class12accountancy #accountingforcompanies #dkgoelsolutions #cbse2025 #mpboard2025 #proRataallotment #class11accountancy #accountancybyshubhamojha #commerceinhindi #accountancyinhindi --------------------------------------------------------------------------------------------------------------------------------------------------------------- ❤️ Bottom Line If this video helped you, please Like, Comment & Subscribe for more detailed DK Goel solutions and complete Class 12 Accountancy chapter explanations.