Issue & Forfeiture of Shares One Shot | CMA Inter Group 2 Corporate Accounting | Full Revision

Issue & Forfeiture of Shares One Shot Revision for CMA Inter Group 2 — Paper 10 Corporate Accounting. This video covers ALL concepts of Issue and Forfeiture of Shares from scratch along with important questions asked in previous exams, so you can revise the entire chapter in one sitting before your exam. 📚 What you'll learn in this One Shot: ✔ Meaning and types of Share Capital (Authorised, Issued, Subscribed, Called-up, Paid-up) ✔ Accounting entries for Issue of Shares at Par, Premium and Discount ✔ Journal entries for Application, Allotment and Calls money ✔ Calls-in-Arrears and Calls-in-Advance treatment ✔ Over-subscription and Pro-rata Allotment ✔ Forfeiture of Shares — accounting treatment and journal entries ✔ Re-issue of Forfeited Shares (at par, premium, discount) ✔ Treatment of Securities Premium on forfeited shares ✔ Important & exam-oriented questions with step-by-step solutions ✔ Common mistakes students make in this chapter and how to avoid them 👨‍🏫 Taught by: Abhimanyyu Agarrwal 📖 Course: CMA Intermediate Group 2 📄 Paper: Paper 10 – Corporate Accounting 🙋 Frequently Asked Questions: Q1. What is forfeiture of shares in CMA Inter? A. Forfeiture of shares refers to the cancellation of shares by a company when a shareholder fails to pay the call money due on those shares, resulting in the shareholder losing all rights and amounts already paid (except in specific cases of premium already received). Q2. Is Issue & Forfeiture of Shares an important chapter for CMA Inter Group 2? A. Yes, this is one of the most heavily tested chapters in CMA Inter Paper 10 Corporate Accounting, with practical questions appearing in almost every attempt. Q3. How to revise Issue & Forfeiture of Shares quickly before exams? A. Watch this one-shot video which covers all concepts, journal entries, and important questions in a single structured session for fast revision. Q4. What topics are covered in this Issue & Forfeiture of Shares one-shot video? A. Types of share capital, issue of shares at par/premium/discount, calls-in-arrears, calls-in-advance, pro-rata allotment, forfeiture, and re-issue of forfeited shares with solved questions. ⏱ Timestamps: 00:00 – Why Issue of Shares is a Scoring Goldmine in Paper 10 00:47 – Core Concepts 06:22 – Issue at Par 08:23 – Issue at Premium 12:23 – Excess Application Rejected 14:20 –Pro-rata Allotment 16:40 – Calls in Arrear 19:20 - Calls in Advance 21:50 - Forfeiture & Reissue 26:15 - Question Type 1 33:37 - Question Type 2 48:22 - Question Type 3 1:00:38 - Shares issued for consideration other than cash 1:02:17 - interest on calls in arrear 1:04:18 - interest on calls in advance 1:05:39 - Motivation 🔔 Subscribe for more One Shot Revisions of CMA Inter Group 1 & Group 2 — Financial Accounting, Corporate Accounting & more, only on this channel! Disclaimer: This video is for educational purposes to help CMA Intermediate students revise for their exams. 🎁 𝐄𝐗𝐂𝐋𝐔𝐒𝐈𝐕𝐄 𝐆𝐈𝐅𝐓 𝐅𝐎𝐑 𝐘𝐎𝐔: Stop making messy notes! Download my premium, exam-ready Handwritten Notes for this chapter completely FREE here: 📚 Join Our CMA Intermediate Classes 👉 Modes: Face-to-Face (Kolkata), Live Online, Google Drive, and Pendrive 📲 Follow for updates: 📞 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: / 🌐 𝐕𝐢𝐬𝐢𝐭: ‎🌐 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩 𝐂𝐡𝐚𝐧𝐧𝐞𝐥: 🌐 𝐓𝐞𝐥𝐞𝐠𝐫𝐚𝐦: 🌐 𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦: #CMAInter #IssueAndForfeitureOfShares #corporateaccounting #ShareCapital #CMAInterGroup2 #CorporateAccounting #CMAIntermediate #OneShotRevision #cmaexams #CMAInterPaper10 #icmai