Accountancy: Share Capital
Accountancy: Share Capital, Share Capital Pro-rata allotment, share forfeiture and re-issue of shares at par, premium or discount.
Never will you say that Pro-rata is difficult.
It’s a story time!
This video narrates a story of School picnic and slowly and gradually covers certain important but complicated aspects of Share capital. It helps students to understand pro-rata allotment very smoothly. The story leads its way to Share Forfeiture and share Reissue. It is one of its own kind. All what the learner has to do is to feel the flow of the story and stay connected with all the logical bends therein. The story will run half way and then relate the same to the chosen headings of the chapter of share capital. At that moment, student might want to re visit the initial story because then it will become quite relatable. Re-visiting is quite natural and is desired too, for clearer picture of minute details.
The Pro-rata segment of the chapter is a bit complicated and students find it difficult to understand the same. My belief is that we retain only what we understand. This made me think of this story so as to make my students get a better hold of this heading. I hope that my effort in creating and your effort in watching the same leads to your better understanding of the topic.
