🔥 100% Exam Question! Pro Rata Allotment Class 12 | Issue of Shares | CBSE 2026 Boards

Master Pro Rata Allotment in the Issue of Shares chapter for Class 12 Accountancy. This video gives you:
✔ Simple introduction of Pro Rata Allotment
✔ Step-by-step explanation
✔ Fully solved numerical example
✔ Over-subscription concept
✔ Journal entries for pro rata cases
✔ CBSE 2026 board exam 6-marks important question

What is Pro Rata Allotment?
When applications received are more than shares issued, shares are allotted in a fixed proportion. Extra money is adjusted towards allotment or calls.

Example Covered in Video:
Company issues 10,000 shares but receives applications for 15,000 shares. Learn how shares are allotted and how excess application money is adjusted.

Perfect for:
📘 Class 12 Accounts (CBSE 2026)
📘 Commerce Students
📘 Board Exam Preparation

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