Issue Of Shares - Problems On Calls in Arrears & Discount - CLASS - 6

In this video from Dr. Pramod Udupa B’s Commerce Academy, we will solve step-by-step problems on Issue of Shares with Discount and Calls in Arrears.

📘 What you will learn in this session:
✅ Concept of Discount on Issue of Shares
✅ Step-by-step calculation of amounts due, received, and arrears
✅ Journal Entries for Discount & Calls in Arrears (with full solution in table form)
✅ Two Illustrations explained in a simple and exam-focused way

📌 Illustrations Covered:

Illustration 1: 5,000 shares (Discount ₹1, arrears on 300 shares)

Illustration 2: 4,000 shares (10% Discount, arrears on 200 shares)

This video will help you clearly understand how to prepare journal entries when shares are issued at a discount and some shareholders fail to pay call money.
A must-watch for B.Com, PU, and CA Foundation students!

📌 Conclusion:
So students, today we studied some problems on Calls in Arrears & Discount related to the Issue of Shares.
👉 In our next session, we will solve Problems on Under-subscription of Shares, Calls in Arrears & Premium on Issue of Shares.

💡 If you found this video helpful, don’t forget to Like 👍, Share 🔄, and Subscribe 🔔 to Dr. Pramod Udupa B’s Commerce Academy for more simple and effective commerce lessons.

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