Скачать или смотреть Calls in Arrears & Calls in Advance | Class 12 Accountancy | Share Capital | CA Manish Kalra

Calls in Arrears & Calls in Advance | Class 12 Accountancy | Share Capital | CA Manish Kalra

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Описание к видео Calls in Arrears & Calls in Advance | Class 12 Accountancy | Share Capital | CA Manish Kalra

In this class, we will study Calls in Arrears and Calls in Advance, an important topic from Accounting for Share Capital in Class 12 Accountancy.

Students will understand the meaning, accounting treatment, journal entries, and balance sheet presentation of calls in arrears and calls in advance. This topic is frequently asked in journal entries, numericals, and theory questions in CBSE board examinations.

What will be covered:

Meaning of Calls in Arrears

Accounting treatment of Calls in Arrears

Interest on Calls in Arrears

Meaning of Calls in Advance

Accounting treatment of Calls in Advance

Interest on Calls in Advance

Difference between Calls in Arrears and Calls in Advance

Balance Sheet presentation

Board-oriented numericals and exam tips

This session is ideal for Class 12 CBSE students preparing for the 2026 Board Examination.

Channel: Success Mantra for Class 11 and 12
Educator: CA Manish Kalra

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