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