Accountancy: Share Capital



What you will learn

Clear understanding of share capital pro-rata allotment, forfeiture and reissue of shares in a simple story form

Thorough concept and detailing to understand the functioning of the subjected headings

Understand the twist and turns of the topics with simple examples. Logical understanding.

It will also be a fruitful learning for CA/CS/ICWA aspirant and financial accountant. Those to deal in real world in the near future.

Description

Never will you say that Pro-rata is difficult.

It’s a story time!

This video narrates a story of School picnic and slowly and gradually covers certain important but complicated aspects of Share capital. It helps students to understand pro-rata allotment very smoothly. The story leads its way to Share Forfeiture and share Reissue. It is one of its own kind. All what the learner has to do is to feel the flow of the story and stay connected with all the logical bends therein. The story will run half way and then relate the same to the chosen headings of the chapter of share capital. At that moment, student might want to re visit the initial story because then it will become quite relatable. Re-visiting is quite natural and is desired too, for clearer picture of minute details.


The Pro-rata segment of the chapter is a bit complicated and students find it difficult to understand the same. My belief is that we retain only what we understand. This made me think of this story so as to make my students get a better hold of this heading. I hope that my effort in creating and your effort in watching the same leads to your better understanding of the topic.

English
language

Content


Introduction

Pro rata Allotment (in a story form)
Pro rata Allotment (in the terms of share capital)
Calls in arrear
Forfeiture of shares
Re-issue of shares

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