Скачать или смотреть Class XII Boards🔥Q2 Shares Issued to Promoters | Consideration other than Cash | Issue of Shares

In this video, we solve Question 2 on Issue of Shares for Consideration Other Than Cash, focusing on a specific and frequently asked topic: Issue of Shares to Promoters.
Promoters are the individuals who conceive the idea of a company and perform the preliminary work to bring it into existence. As compensation for their services, the company often issues shares to them. This tutorial explains the correct accounting nomenclature and journal entries for this transaction according to the CBSE & ISC Class 12 syllabus.
Key Learning Objectives:
• Incorporation Costs / Preliminary Expenses: Understanding which account to debit when issuing shares for services rendered during formation.
• The Two-Step Entry Method: Learning how to record the due entry and the final issue entry.
• Accounting Treatment: Why we use the "Incorporation Expenses A/c" instead of simply "Promoters A/c."
• Board Exam Relevance: How this 2 or 3-mark question can appear in your Class 12 Accountancy paper.
Mastering these specific journal entries is essential for a complete understanding of the Issue of Share Capital chapter.
Time Stamps
0:00 - Introduction: Who are Promoters?
1:10 - Conceptualizing "Incorporation Expenses"
2:30 - Q2 Analysis & Journal Entry Flow
4:00 - Step 1: Entry for Expenses being Due
5:15 - Step 2: Entry for Issuing Shares to Promoters
6:45 - Summary & Key Points for Boards

🎯 Why This Question is Important for Boards:

📌 Frequently asked theory + practical question
📌 Common conceptual trap for students
📌 Easy scoring if treatment is clear
📌 Direct link to Issue of Share Capital

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👨‍🏫 Who Should Watch?

✅ Class XII CBSE Students
✅ Class XII ISC Students
✅ Students preparing for Board Exams 2026
✅ Anyone weak in Share Capital adjustments

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📌 Watch till the end to avoid examiner deductions
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Shares Issued to Promoters Class 12
Consideration Other Than Cash Class 12
Issue of Share Capital Q2
CBSE ISC Accounts Class 12
Promoters Shares Accounting Treatment

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