Скачать или смотреть Subscription of Shares | Class 12 Accountancy Explained in Nepali | Stock Market Terms

Welcome to Everest Online Academy! In this video, we explore the concept of Subscription of Shares , a key topic in the Class 12 Accountancy syllabus under the chapter Company Accounts . Understanding how to account for share subscriptions, including over-subscription and under-subscription, is crucial for scoring well in your NEB exams. Whether you're struggling with journal entries, ledger accounts, or solving numerical problems step-by-step, this video will guide you with clear explanations and solved examples.

✅ What You’ll Learn in This Video:

Introduction to Subscription of Shares :
What is Subscription of Shares? (Definition and Importance)
Purpose: To record the process of issuing shares to the public and managing applications, allotments, and refunds.
Key Terms:
Authorized Capital : Maximum capital a company can raise by issuing shares.
Issued Capital : Portion of authorized capital offered to the public.
Subscribed Capital : Portion of issued capital applied for by the public.
Called-Up Capital : Amount called from shareholders by the company.
Paid-Up Capital : Amount actually paid by shareholders.
Key Concepts :
Stages of Share Subscription :
Application Stage :
Public applies for shares by paying the application money.


Over-Subscription :
When applications exceed the number of shares issued.
Options:
Reject excess applications and refund money.
Accept partial applications (pro-rata allotment).
Under-Subscription :
When applications are less than the number of shares issued.
Adjustments are made in the Share Capital Account.
Step-by-Step Solutions to NEB Past Year Questions :
Solving numerical problems involving subscription of shares.
Application of concepts in real exam questions.
Common Mistakes to Avoid While Recording Share Subscription Transactions
Tips to Score Full Marks in Company Accounts Questions
Practice Exercises for Better Understanding
💡 Why Watch This Video?
The Subscription of Shares chapter is a frequently tested topic in the Class 12 Accountancy exam, especially in the context of journal entries, ledger accounts, and numerical problems. By mastering this concept, you can confidently tackle exam questions and secure full marks in this section. This video simplifies the theory, provides solved examples, and includes practical tips to ensure you’re fully prepared.

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💬 Let’s Discuss:
Have any doubts or questions about Subscription of Shares or related topics? Drop them in the comments below, and we’ll get back to you as soon as possible. Also, let us know what other topics or NEB questions you’d like us to cover in future videos.

🌟 About Everest Online Academy:
At Everest Online Academy, we aim to provide high-quality educational content in English to help students excel in their studies. Our videos are carefully crafted to simplify complex topics and make learning enjoyable. From Class 11 and 12 subjects to competitive exam preparation, we’ve got you covered!

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