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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 6)**.
In this video, we will learn one of the **most important and tricky practical topics — PRO-RATA ALLOTMENT** along with **Journal Entries of Issue of Shares** in an easy step-by-step method.

This topic is **frequently asked in university exams** and students often find it confusing — after this lecture, it will become **super easy**.

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## **Topics Covered in This Lecture**

### **1) Meaning of Over-Subscription**

* When applications are received for more shares than issued
* Situations of:

* Full allotment
* Partial allotment
* Rejection

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### **2) Pro-Rata Allotment Concept**

* Meaning of Pro-Rata
* Formula for calculating shares allotted
* Adjustment of excess application money

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### **3) Pro-Rata Allotment Table (Step-by-Step)**

* How to prepare the Pro-Rata table
* Column explanation
* Calculation of:

* Shares applied
* Shares allotted
* Excess money
* Money transferred to allotment

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### **4) Journal Entries for Pro-Rata Case**

Application money received
Transfer of application money
Adjustment of excess application money
Allotment due and received
Calls entries

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### **5) Full Practical Illustration**

* Exam-pattern numerical
* Short tricks to avoid calculation mistakes

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## **Who Should Watch This Video?**

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
Students struggling with Pro-Rata numericals

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## **Why This Lecture is Important?**

Most confusing topic made simple
Very important for exam numericals
Complete concept + table + journal entries
Helps score full marks in practical questions

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