Issue of Shares - Part 3 | Calls in Arrears & Advance + Pro-Rata Sums | Prawin Arunachalam

Welcome back to the Marx Institute! In this next part of our Issue of Shares series, we are diving into the tricky topics of Calls in Arrears and Calls in Advance, along with more Pro-Rata Allotment sums. What happens when a shareholder fails to pay their call money? Or what if they pay everything early? We are breaking down the logic behind these journal entries using our signature Tanglish stories, so you never have to blindly memorize them again. Whether you are prepping for your 12th Board exams or building your CA Foundation base, this session will give you complete conceptual clarity. 📍 *Study Offline with Us:* Marx Institute 31B, Jawahar Bazar, Karur - 6390001 Don't forget to Like, Share with your classmates, and Subscribe for more Accounts & Economics masterclasses! #MarxInstitute #12thAccountancy #CallsInArrears #CallsInAdvance #ProRataAllotment #CAFoundation #IssueOfShares #AccountancyTamil #CommerceStudents #StateBoardTamilNadu #TanglishTeaching #Class12Accounts #CallsInArrears #CallsInAdvance #ProRata #ProRataAllotment #IssueOfShares #CompanyAccounts #CorporateAccounting #JournalEntries #AccountancySums #AccountsChapter7 #12thAccountancy #12thAccounts #Class12Accounts #TN12thAccounts #12thCommerce #CAFoundation #CAFoundationAccounts #CAFoundationPreparation #CMAFoundation #AccountsRevision #PublicExam2027 #AccountsInTamil #AccountancyTamil #12thStateBoardTamilNadu #TanglishTeaching #TamilNaduCommerceStudents #MarxInstitute #Karur #CommerceStudents #CommerceLife #AccountingBasics #LearnAccounting #AccountingMemes #StudyMotivation #FutureCA #AccountancyClass