Issue of Shares Part - 5 | Pro Rata Sum | Pintu Sir's Classes @PintuSirsClasses
📘 Issue of Shares Part – 5 | Pro Rata Sum | Pintu Sir’s Classes Welcome to Pintu Sir’s Classes — home of easy, exam-oriented Accountancy tutorials for Class 12 and board exam students. In this video, Shahid Ahmed (Pintu Sir) continues the detailed lesson on Pro Rata basis in Issue of Shares, helping you master advanced concepts, calculations, and accounting treatment related to oversubscription and pro rata allotment of shares. Whether you’re preparing for CBSE, ISC, or State Board exams, this video will strengthen your understanding of pro rata share allocation and help you solve questions with confidence. 🎯 In this video we cover: 🔹 Pro Rata continuation from previous parts – deeper explanation and examples 🔹 How oversubscription & pro rata basis works when applications exceed shares offered 🔹 Step-by-step pro rata calculation techniques used in board-level problems 🔹 Accounting treatment and journal entries for pro rata allotments 🔹 Examples to build concept clarity and exam readiness 🔹 Common mistakes to avoid and exam tips on pro rata questions 🔹 Practice questions with simple solutions and logic This video builds on what you learned in earlier parts and explains how to tackle extended pro rata issues so you can handle tricky questions in your accounts practice tests and board papers. 📌 Why this lesson matters Understanding pro rata share allotment is one of the most important parts of the Issue of Shares chapter in Class 12 Accountancy. Many board exam questions are based on oversubscription and pro rata distribution of shares, so mastering this topic helps you score better in both theory and practical sections. Pro rata basis means shares are allotted proportionately when applications received are more than shares available for subscription. 🎓 Who should watch this video? ✔ Class 12 students studying Accountancy / Company Accounts ✔ Students preparing for board examinations (CBSE / ISC / State Boards) ✔ Commerce learners who want clear, step-by-step accounting tutorials ✔ Students looking for exam tips on issue of shares & pro rata allotment ✔ Learners who struggle with share issue calculations and pro rata logic 📢 Don’t forget to: ✅ Subscribe to Pintu Sir’s Classes — the best channel for classroom-style Accountancy lessons online! 🔔 Hit the Bell Icon to get notified about new lessons and exam-focused tutorials. 👍 Like this video if you found it helpful! 💬 Comment your doubts or topics you want Sir to explain next — Sir answers student questions! 📌 Related videos in this playlist: ▶ Issue of Shares Part-1 – Basics Introduction ▶ Issue of Shares Part-2 – Oversubscription introduction ▶ Issue of Shares Part-3 – Pro Rata fundamentals ▶ Issue of Shares Part-4 – Pro Rata with examples ▶ Issue of Shares Part-5 – Pro Rata Continuation (This Video) 🧠 Next: Issue of Shares Part-6 – Practice & Advanced Examples (coming soon) 📚 Beneficial for: 📌 Board exam revision for Class 12 Accountancy 📌 Understanding share capital accounting and oversubscription scenarios 📌 Learning pro rata allocation logic and formulas 📌 Preparing for practical accountancy questions and journal entries 🔖 SEO Keywords covered naturally: Pro Rata continuation, Pro Rata Issue of Shares, Pro Rata calculation, Oversubscription of Shares, Pro Rata basis accounting, Class 12 Accountancy tutorial, Company Accounts pro rata, Journal entries for pro rata allotment, CBSE accounts lesson, Accountancy exam preparation, Commerce education, Pintu Sir’s Classes, Study with Pintu Sir 📌 Hashtags: #ProRataIssueOfShares #ProRataContinuation #Class12Accountancy #CompanyAccounts #IssueOfShares #CBSEAccounts #Oversubscription #AccountancyTutorial #BoardExamPrep #JournalEntries #CommerceEducation #StudyWithPintuSir #PintuSirsClasses
