Extract of Balance sheet | Issue of shares Part 16 | Company Balancesheet | Class 12 Accounts shares

[@vaishnavisinghpanwar2218]

Watching this video just because I was missing studying by you! I cleared my 12 th this year with 90/100 in accounts and it was onlyyy nd only possible with Sunil sir! Thank you so much! KZbin gave us a blessing which no school or tuition teacher can compete😭 you r the bestttt! I scored good in accounts only because of your videos sir❤ and also all the best to the new batch 👍

[@pawanichauh]

So if I ask something like is their any chance of this types of questions will come in exam

[@_Shiven]

Same man i got 90/100 too

[@_Shiven]

​@@pawanichauhthe balance sheet , consideration other than cash, pro rata full fledged question will 100% come in exam

[@vaishnavisinghpanwar2218]

​@@pawanichauhsee, issue of shares & debentures will cover a major part of your exam! Like in 2023 boards these chapters gave us many MCQ + 3 mark + 6 mark questions and they were scoring. In 6 marks you need to focus on your speed from starting!

[@pawanichauh]

@@vaishnavisinghpanwar2218 ok thankyou so much didi

[@carryminatilover445]

Sir thanks a lot mujhe kaafi time se es topic me problem thi but aapne ek dum ache se smjha diya

[@Arunkumar-hv5gb]

Sir I had watched all the 16 parts in 1 day this helps me a lot

[@ShivamSingh89488]

Jhutha😂

[@ujjwalsharma7565]

Feeling blessed to have a teacher like you

[@Community.of.progression]

Sir is in boss mode 🔥🔥💯💯

[@gamerszone810]

Sir, respect hai sir aapke liye, respect..

[@s21_facts]

Rule no 1. 7:36 Amount of calls in arrear deducted from subscribed share capital

[@priyanshigujjar6606]

36:18 question 37 balance on call ko kyu nahi liya hai called up value Mai yha pr toh likha nahi ki calls nahi mangvahi thi balance on call Wala smajo yr koi ??

[@s21_facts]

6th line me already balance on 1st and final call diya hua hai this mean that it is not called yet😊. I hope this will help you

[@yashmishra2902]

@@s21_facts bhai but last question mein bhi to balance on second call likha hai to usmein ye rule kyu nhi use hua..... pls clear krdo koi

[@s21_facts]

@@yashmishra2902 bhai ye to muje bhi doubt hai

[@yashmishra2902]

@@s21_facts bhai agr pata chale to bata dena pls..

[@thecrizyAR]

Timecodes 0:00 - Introduction 00:49 - Brief about Extract of Balance Sheet 01:25 - Extract of Balance Sheet in Shares 04:24 - Notes To Accounts. 05:26 - Treatment of Certain Items 06:50 - Treatment of Calls in Arrear in Balance Sheet Extract 08:04 - Example of Calls in Arrear with Question No. 34 :- Namely Star Ltd. 16:45 - Treatment of Forfeiture only in Balance Sheet Extract 29:20 - Example of Forfeiture only with Question No. 36 :- Namely Xansa Ltd. 33:33 - Question No. 37 :- Namely Satya Ltd. 40:20 - Question No. 39 :- Namely Bills Product Ltd.

[@rishabnegi7741]

Thank u so much in my tution and school I didn't understand but after watching ur all video with practice I got this chapter thanks a lot sir❤️

[@samruddhiurankar5320]

sir u explained very well!! i regret not watching your videos earlier

[@KomalSaini-hd7te]

Just because of sir's guidance I left my tution confidently .. and I don't regret the fact that I chose him over my tution teacher .. thanks a lot sir for your dedication and hard work it worth a lot for all of us ...❤️❤️🙏

[@Gaurav.SinghBisht]

Acha

[@AnshJain-vj9mj]

Thank you so much sir finally the chapter is completed 😊

[@ramsaran175]

Finally ISSUE OF SHARES completed Now I can say I grabbed 18 marks Just because of YOU SIR🙂❤️❤️

[@Kattar_Hindu697]

Finished, Thanks sir u are the best teacher in the world i have witnessed yet....❤❤ Lots of love❤ Jai Shree Ram🕉️

[@sunilpandaofficial]

God bless you

[@anshulsingh3290]

Thanku sir..I was doing alot of mistakes while doing these questions but after such explanation my each and every doubt is clear and I'm able to solve the questions easily ❤❤🎉🎉

[@mehakbisht8281]

sir why have we not adjusted the allotment money as it is a case of oversubscription and application money received should be adjusted in the allotment and therefore calls in arrears should be 48000-12000= 36000 (time stamp- 39:00; q37)

[@Yuno_351]

oversubcription k case m hum excess amount jo application pr aata hai use allotment m adjust krte hai ek tarah se use calls in advance consider krte hai....but calls in advance "Current liability" iss heading k under aata hai jo hume nahi bnani hume bnana hai "share capital" so hum simply oversubcription k case ko bhi ignore krte hai

[@_jeswin_]

Same doubt

[@NIGHT_YT.]

Sir q 37 main apne subscribed share capital main @8 se kyun multiple kara hai ? Waha pe to 10 ana chaheye na? Kyunki apne bataya tha ke fave value se multiple karna hai or apne called up face value se multiple kara hai esa kyun? 38:38 Sirrrr plzzz reply!! 😭😭

[@senpaiakash6194]

Same doubt yaar please explain

[@NuraRukio]

Beacuse first and final call company ne bulayi nhi h toh fir hum allotment ke rs5 or application ke rs3 lenge..Jo company ne bulayi h

[@xyzgamingteam]

sir qus 37 me calls in arrear amount 40000-12000=28000 kyu nhi hui bcz 12000 exta pay kiye hue h application money ke sath?and sir called upface value 8 kaise hui bcz qus me mentioned h na ki all the amount was duly received.

[@_______973]

same doubt

[@_______973]

sir plzz reply as soon as possible

[@Yuno_351]

Jo application money k sath extra 12,000 aaye hai wo time se pehle aagye mtlb abhi maange nahi the allotment k paise but shareholder ne pehle dediye to hum use calls in advance consider krlenge ab kyunki calls in advance ko hum "current liability" ki head k under dikhate hai to iski calculation yahan nahi krke dikhayenge bss ignore krdenge......

[@Yuno_351]

or sir ne ek video m bola tha jahan pr "Balance on this and that call" or balance on krke kisi bhi call ki baat ki ho use hum ye maan lete hai ki call made hi ni ki company ne wo wali isme balance on final call hai to sir ne 8 called up face value li hai

[@RishiJain-fc8hd]

Best teacher for commerce stream ❤

[@khushi0happy]

Each and every ignore topics gave me true happiness❤😂

[@EkaMJATT_08]

Thanks sir mera chapter complet ho ga serf आप की vaja se

[@s21_facts]

Huhhh. After 6 days of hard work I completed this chapter😅

[@kvsharma4867]

Sir in last question as it is mentioned that balance on second call so we have to take 70 as called up value in balancesheet with 39000 as we have taken in q37

[@krs738]

You are partially right but , it was called because shares forfeited as he didn't paid the second call money which means it was called.

[@senpaiakash6194]

@@krs738can you please explain why in the 37th question balance is not included

[@Star._.gazerx7]

Same doubt

[@Star._.gazerx7]

​@@krs738please explain

[@Ritik01899]

Calls in arrears ko subscribed share capital se minus krna h Forfeiture me subscribed share se forfetied share - hoga fir forfeited add hoga

[@SatyamYadav-d7z9j]

Calls in areare ko subscribe share ke amount se maens karana haii

[@bhavishyasahani1240]

Best teacher of commerce❤❤

[@krs738]

You made this subject easy, thank you sirji.

[@nisthaahaldia5629]

Sir aapki too avaj mei bhi motivation hai ❤❤

[@piyush___001]

Sir ye mera last part h jisse aaj rat tk finish kr dunga or ye chapter itne achse se aagya sir thank u sir , bus apki wishes chaiye boards k liye ❤️❤️

[@bzmaheshyt2916]

Call in arrier - subscribed

[@ManiiGamer1]

I completed my chapter 🎉🎉 thanks sir

[@UnKnOwN-ib2zi]

Thank u so much sir, accounts ka pura burden utar gaya aapki wajah se

[@Class-XII]

Finally !! We did it thankyou sir thankyou so much for your efforts ... Pls Accept this 🌹 from our side 💖

[@ShivShakti60]

Koun koun 15 topics wala dekh kar kr aaya h

[@BulbulTomar-ij2nv]

😂

[@PariModi-so8go]

thank you so much sir putting your efforts...🙏❤

[@faizsaifi8860]

Best part is ignore call-in-advance over subscription and security premium 😀😁😂

[@PRACHIIBARASKAR]

Ignore word sunte hi sukoon milta hai 😂

[@GraceisDrained]

Sir at 39:12 you're asking us to multiply the Calls in arrears with 5 instead of 6 but I'm confused because in previous videos you said "Premium paid hai toh bhul jaayo, agar nahi hai toh yaad rakho." and in Question 37 it's clearly written that she wasn't able to pay allotment money which included premium too.

[@_.riya._4]

In case when balance sheet is to be prepared premium is ignored whether paid or not we donot have to consider premium

[@GraceisDrained]

@@_.riya._4 Thank you so much!!

[@senpaiakash6194]

​@@_.riya._4in subscribed share capital we consider called up face value or Face Value??

[@gwlarmy5908]

wo premium paid h to bhul jao or agar ni h to yaad rakho waali baat sir ne forfeiture ki entry ke liye kahi thi sirf or sirf yeh to balance sheet waala question h

[@Rawalpb0kpk]

In case of balance sheet premium is ignored as it will include in reserve and surplus which is 2nd sub heading of shareholders fund but in this balance sheet we are making only till share capital hence premium will ignore

[@vinodrawat_]

Sirji apko bhut bhut dhanyawad dil ki gehraiyon se 🙇, agr aap na hote to mai fail tha pre board 1 me to fail tha pr i hope pre board 2 me ache aye mere Aap mujhe pehle kyu ni mile 😭

[@Creation20world]

Chlo bagwan kho deak liya Mane aaj❤❤❤❤❤❤😊

[@suhani2M-wj1vx]

Calls in arrear ko subscribeed share capital me se deduct krna h

[@niteshsahu5564]

Thank you so much sir for wonderful classes ❤❤

[@Satyam_shorts77]

Radhe Radhe sir..

[@creativityandcrafts4045]

Hello Sir! Sir in Q. No. 37 Satya Ltd. The question is of over subscription so he must have paid ₹12000 surplus at the time of application so calls in arrear should be 40000- 12000= 28000 ? Please answer sir !

[@Skibidi_7802]

Bro here we are not making full balance sheet We only need share capital account And share capital amt. is calculated as(alloted x face value) So no. of share applied is irrelevant here

[@creativityandcrafts4045]

@@Skibidi_7802 but calls in arrears balance should be 40000-12000= 28000 as he had paid 12000 extra at the time of application. Please clarify?

[@godgrace0]

Simple hmlog over subscription ignore krte hai unhone phele hi bataya!!

[@Yuno_351]

​@@creativityandcrafts4045Yuppp, but the excess amt. which is recieved at the time application due to oversubcription, is to be considered as *Calls in advance* Bcoz the next call hasn't made yet but we recieved the partial amount of it that's why it's considered as calls in advance. Here, calls in advance is to be showed under the heading of "Current liability " which is out of our syllabus....As it it clearly mentioned that we are required to show "Share capital" only.

[@creativityandcrafts4045]

​@@Yuno_351thanks

[@asthaparashar3124]

Thank - you sir for you efforts 💫🤍

[@NituYaduvanshi-q5n]

Thank you so much sir ❤ because of you sir,I always get perfect marks in accountancy ❤

[@lyricalflow6302]

Sir question number 37 mai call in arrear kaam ka ana chaiye na kyuki poh pro rata allotment hua ha tho ushke phela ka application ka money hoga na tho ushko deduct bhi tho kare ge

[@barbiedoll7130]

Yrrr last wale me 6 se multiply kyu kiye sir 5 se hoga na 1 premium hai to ignore karege

[@aswani5237]

Sir na issue of share ka har ek video mein ek ha t shirt ha sir kya ya Sara video ek he din ma ban Gaya kya Waise ya video Mera or I know sera student ka leya helpful ha ..so thank you so much sir you are so hard working ❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤

[@chahatgarg8107]

Heartfelt gratitude!🙏

[@abhishekrajput1269]

Thanks sir Just Brilliant explanation ❤

[@ishanimukherjee6396]

Calls in arrear ko subscribed share capital se subtract krna hai 7:39

[@suhani2M-wj1vx]

Calls in advance bhi ignore krn h

[@commercebaccha]

Calls in arrear ko subscribed share capital se minus krna hain Class in arrear ko subscribed share capital se minus krna hain Calls in arrear ko subscribed share capital se minus krna hain Calls in arrear ko subscribed share capital se minus krna hain Calls in arrear ko subscribed share capital se minus krna hain Calls in arrear ko subscribed share capital se minus krna hain Class in arrear ko subscribed share capital se minus krna hain

[@Badrinaryanmeena]

Kya baat h sir sach mein mza aa gya❤ you are the real hero of commerce students who help & solved every problem of commerce students.🙏

[@plsstudykanak]

sir question 37 satya ltd wale me to likha nhi aisa hee paise mangaye nahi final call wale to assume nhi krenge ki manga liye?

[@thedailybeast.]

I am watching before my exam and 1.50 hoursbefore my exam 😂✌love you sir and thanks for your hard work ❤❤ thank you sir

[@SumitgujjarGujjar-ze9iq]

In exam eat 5star do nothing 😂

[@krishnamadnani765]

Bhai abhi 5 star ka wrapper feka hai mene 😊

[@UditYadav-r1o]

Sir Q37 and Q36 both have same thing written “ and the balance on 1st and final call” i am unable to understand why in one question you took called up face value less than other one both are same know ?

[@kennyagrawal609]

But in last second ques of Purnima usme direct calls in arrears ku nikale? Formule se nikalna chaiye the na because vo pro rata basis pe the uske arears???

[@EN_DEON]

But in the case of balance sheet usne aise hee krte hai east rhega wo thoda bda hoojyega

[@shreyanshagarwal-nx3tp]

Calls in arrears ko subscribed share capital se minus karna he,calls in arrears ko subscribed share capital se minus karna he

[@kashigamer8697]

44:20 subscribed share capital 70 se x hoga 100 se nhi , called up 70 isiliye, 30 nhi mangwaya hai balance hai .

[@UditYadav-r1o]

Sir Q37 and Q36 both have same thing written “ and the balance on 1st and final call” i am unable to understand why in one question you took called up face value less than other one both are same know ? 31:38

[@ronakrathi8082]

Because in Q37 we have securities premium so we didn't took it and we forfeited shares before 1st call on Q37 and on Q38 we forfeited shares after 2nd and final call

[@provingthings3770]

Call in arrears ko sub se minus karna hai

[@CG_GOKU]

q 37 is wrong because we are supposed to adjust the excess application on allotment while determining calls in arrears

[@RaoRao-o4w]

I also was also that I don't know but thier proportionate must be needed 😅

[@lailasethi275]

Sir what if premium unpaid hey ?

[@MohakLodhi]

Ignore karna hota hai

[@MohakLodhi]

38:50 dekho

[@honey_mishra1075]

Thankyou sir for this year and one previous year for help us and teach us without any greed You are so grateful Thankyou ❤

[@suhani2M-wj1vx]

Security premium ignore krna h

[@vanshpaharia]

Calls in arrear ko subscribed share capital se minus krna hain

[@kumawat812]

Calls in arrears ko subscribe capital se minus ➖ krna hai

[@vinodshukla6164]

Thanku so much sir ❤ it's help alot

[@umidowvines859]

Sir half yearly hone ke baad shru krna debentures Please

[@vt_creation176]

Calls in arrears ko subscribed share capital se minus karna hai

[@DineshKumar-sh2dh]

Thank you so much sir👍👍

[@Vishal1912z]

Thanks sir i got 99 because of you

[@ritiknegi7]

😮😒

[@officialbhishek7976]

Bhai sun security premium isiliye ignore karna h isiliye kyuki wo kahi aur ata h reserve and surplus pe

[@Studydose11army]

●Calls in arrear ko subscribed share capital se minus krna hai..

[@manojstudypoint4155]

Forfeiture share minus karna subscribe share multiply karna face value se or fir forfeit amount ko plus karna subscribe share capital main se

[@Community.of.progression]

Sir, question number 37 me mere ko aapke solution m doubt lg rha h Kyuki sir question me likha h ki allotment Pro rata basis pr hua h इसका मतलब यह हुआ की पूर्णिमा के भी शेयर्स भी प्रो रता बेसिस पर अलॉट हुए होंगे और जब मैं कैलकुलेशन किया तो निकाल की 8000 तो उसे अलॉट हुई लेकिन उसने अप्लाइड 12000 के लिए किया था 12000 के हिसाब से उसने 36000 दिए थे लेकिन बस 24000 रुपीस रिसीव हुए तो आपने पहले वीडियो ने बताया कि शेयर एलॉटमेंट का पैसा हो जाता है एडजस्ट कर दिया जाता है तो 12000 एडजस्ट कर दिया तो जब उसने जब कॉल मंगाया गया तो इसमें जब नहीं पे किया कॉल अलॉटमेंट कॉल टू 12000 जो है वह 48000 माइनस करेंगे तो हमारा रियल एरिया 36000 आ रहा है 36000 लिखेंगे Maine sir 32 lakh mein se 36000 mines Kiya hai to is hisab se mera answer aapke sath match nahin kar raha hai to please Help me

[@godgrace0]

Point to be noted!! Kisi aye to plz batana

[@Yuno_351]

😴To 12,000 application pr receive honge pr maange thode the advance aagya allotment ka paisa to calls jn advance apan ignore krte to ignore krdiya

[@IALWAYSSHOWSUP]

@@Yuno_351 sahi baat hai

[@muskan_mu9fk]

Sir TS Grewal ki book mai reserve aur surplus ke bhi questions hai

[@asha5888]

Calls in arrear ko subscribed share capital se - krna h

[@neerajkumar-ym7dn]

love from Ahmedabad ♥♥♥♥♥♥♥♥♥♥♥♥

[@EN_DEON]

Sir main ye ch school mai kr rha tha or bilkul bhi smj nhi aarha tha maine sucha ki iss ch ko nhi krunga Lekin ye ch mere mid term mai aarha hai 3 tarik ko maine sirf 1 hfte mai apki video se ye ch aache se kr liya thanks you sir ❤

[@MUsman-kl3wy]

sir question number 37 me pro rata hua tha to usne 12000 shares ki application di hogi ,is hisaab se real arrear 36000 hona chahiye,sirr bigg confusion,helppppp

[@RaoRao-o4w]

Me too bro😅

[@deepanshu.412]

Thankyou sir for best playlist mera paper ma bahut accha ni aya

[@ishantsingh5230]

Mai zinda hoooooo😂😂 shares khatam

[@harmeetkaur77898]

Calls in areas ko subscribe se minus krna haii spr ko ignore krna hai kiquki yeh kahi or aata hai because yeh reserve and surplus mein aata hai

[@nargishtarannum5885]

- call in arrears amount from subscibed share capital

[@shreyanshjain6474]

sir in case of purnimas sh capital shares are alloted on prorata basis..toh ky sir hum vha pr kuch treatment nahi krenge ? kyuki uske pass 8000 shares hai usme apply toh 12000 k liye kiye honge na ?

[@edlie6541]

same doubt i hv

[@abhaykumarsinha3727]

Wow totally understand.

[@Cognitivecode7]

Last topic ha iss ch ka?

[@ritikraj0101]

@@Cognitivecode7 ha

[@fashionstage2364]

Forfeiture m total share subscribed m se fordeited share eliminate karege and then amount forfeiture ka add karege

[@hardaman4471]

Sir 1 doubt last wale question me toh bola gaya hai ki failed to pay final call money toh hum sirf 1st call tak hi kyu face value le rhe hai Amount forfeited + karne ke liye.....

[@sumitpatel8902]

Share capital me humesha face value aayegi ex:- Authorised share capital me Issued share capital me Etc

[@dashinggameryt7356]

Calls in arrear - from subscribed capital

[@IshitaSharma-b6n]

Thank u so much sir ❤✨ 😊😃

[@jashanjotvlogs8611]

Calls In Arear - Subscribed Sh Capital

[@RexxyGaming.]

And jabh application Jada ka aayega means over subscription tabh usko bhi ignore karna hota hai notes to acc mae

[@Publicplays00]

Sir last ques mae first call nhi di thi to forfit amount ₹50 pr receive nhi hogi ans 3950000 aayega

[@khyati8352]

No bro.... Final call nhii di sahi se check kro answer sahi hai sir ka

[@alishaaaa3535]

Subscribed share capital se forfeiture share - krege and amount forfeited ko add krege

[@taniaroy4050]

Security premium reserve and surplus main ata hai ignore karna hai

[@MohammadHasan-g4u]

Calls in arrears ko subscribed shares se minus krna hai

[@ShlokMoondra]

Sir please admission and retirement ke best adjustment and important tip and trick and revaluation ke best points ki ek video bano na Or sir app ne ek question in share capital mei Kara ya nahi Q85 excess money adjust in calls Ek baar uss question ko bhi Samaja do❤❤❤

[@cooking_made_easy_.]

Yeh jo question ap bol rhe h woh sir ki book ke h ?

[@ShlokMoondra]

Pata nahi

[@nitinagrahari3230]

Sir hme kaise pta hoga ki company n mangwaya h y nhi final call k paisa

[@nia_chan74s]

It will be mentioned