How to calculate pro rata

you just have to calculate the excess amount of applications received in application money then you have to substract that money from allotment for ex- suppose x limited invited application for 10,000 shares@10each and received 15,000 applications and the shares were alloted in pro-rata basis Application money 3 Allotment money. 3 First call. 2 final call. 2 In the above situation you can see 5000 excess applications are received the excess amount collected 5000×3 = rupess 15,000 bank 45,000 to share application 45,000 share application. 45,000 to share capital 30,000 to share allotment. 15,000 share allotment 30,000 to share capital. 30,000 bank 15,000 to share allotment 15,000 rest journal entries will be same as we do here you can clearly see that how the pro rata allotment take place