Accountancy: Share Capital

Share Capital Pro-rata allotment, share forfeiture and re-issue of shares at par, premium or discount.
Free tutorial
Rating: 3.6 out of 5 (8 ratings)
1,144 students
31min of on-demand video

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.


  • No pre-requisites. It takes care of needs related to basic understanding of accounts


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.

Who this course is for:

  • CBSE / ICSE / ISC Class 12th Commerce students


GoCommerce: Accountancy for Class 11, 12 - CBSE ICSE board
CA Suvidha Gupta
  • 3.6 Instructor Rating
  • 8 Reviews
  • 1,147 Students
  • 1 Course

Chartered accountant (CA), Teaching for last 10 years, both online & offline. Produced school toppers, Practice oriented teaching style equip better for sustained learning, which helps students to excel in academics. Have seen students attaining 99% score with our teaching methodology and their hard-work. The belief is that teaching style should be logical and understandable, language should be simple and the teacher should be friendly.          

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