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Issue Of Shares | Pro Rata Basis | Important Question 5 | 12th Board | SYJC | 12TH NIOS | CA Found
Автор: Accounting AnnA
Загружено: 2025-11-24
Просмотров: 15
Описание:
When shares are over-subscribed, companies do not allot shares to everyone equally. Instead, they issue shares on a Pro Rata Basis.
In this video, you will learn:
✅ What is Pro Rata Allotment
✅ Why companies use pro rata system
✅ Simple examples for easy understanding
✅ How to calculate pro rata ratio
✅ Journal Entries related to pro rata allotment
✅ Step-by-step explanation for beginners
This video is perfect for Class 11, Class 12, B.Com, and anyone learning Accounts.
#ProRata #IssueOfShares #AccountsClass12 #Oversubscription #ShareAllotment #AccountingBasics #CompanyAccounts #CommerceStudents
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