How to Present Share Capital in Balance Sheet | Class 12 Accounts

📊 Presentation of Share Capital in Balance Sheet | Class 12 Accounts In this video, Gaurav Chauhan explains the presentation of Share Capital in the Balance Sheet as per Class XII Accounts syllabus (CBSE). This topic is very important for board exams, especially for questions based on Extract of Balance Sheet. 🔹 What you will learn in this video: ✅ Meaning of Share Capital ✅ Authorised Share Capital ✅ Issued Share Capital ✅ Subscribed Share Capital ✅ Called-up & Paid-up Share Capital ✅ Format of Extract of Balance Sheet ✅ Common exam mistakes & presentation tips 📌 Presentation of Share Capital in Balance Sheet (Explanation): Share Capital is shown under the head “Equity and Liabilities” in the Balance Sheet of a company. It includes: Authorised Share Capital (maximum capital a company can issue) Issued Share Capital (capital offered to the public) Subscribed Share Capital (capital taken by shareholders) Called-up Share Capital (amount demanded by the company) Paid-up Share Capital (amount actually received) All these details are presented in a proper Extract of Balance Sheet format, which is frequently asked in Class 12 board exams. 🎯 This video will help you write perfect answers and score full marks in accounts. 🔔 Subscribe for more Class 11 & 12 Accounts videos 📺 YouTube Channel: 👉    / @simplifiedaccountswithgaurav   📸 Follow on Instagram for daily concepts & exam tips: 👉   / simplified_accounts   📘 Accounts | 📊 Balance Sheet | 🧾 Share Capital | 🧠 Concept Clarity | 🎯 Board Exams | 💯 Scoring Topic 🔖 #ShareCapital #PresentationOfShareCapital #BalanceSheet #ExtractOfBalanceSheet #Class12Accounts #CBSEAccounts #CompanyAccounts #BoardExams2025 #AccountsMadeEasy #SimplifiedAccountsWithGaurav #GauravChauhan #Class12Commerce