Redemption of preference shares | Corporate Accounting chapter 5 | BCOM/BBA | CWG for BCOM

Application link :- https://play.google.com/store/apps/de... 📢 *BCOM / BBA Students (Sem 2 & 3)* Welcome to **Corporate Accounting Chapter 5 – Redemption of Preference Shares**. In this video, we will learn the *complete concept, legal provisions, and accounting treatment of Redemption of Preference Shares* in a simple and exam-oriented way. ✅ This is one of the *most important and frequently asked topics* in Corporate Accounting exams. --- ✅ Topics Covered in This Lecture 🔹 1️⃣ Meaning of Redemption of Preference Shares What is redemption? Why companies redeem preference shares Types of preference shares --- 🔹 2️⃣ Legal Provisions (Companies Act, 2013) ✔ Conditions for redemption ✔ Fully paid-up requirement ✔ Sources of redemption ✔ Creation of *Capital Redemption Reserve (CRR)* --- 🔹 3️⃣ Sources of Redemption Profits available for dividend Fresh issue of shares --- 🔹 4️⃣ Accounting Treatment ✔ Journal entries for redemption ✔ Treatment of premium on redemption ✔ Creation of CRR ✔ Adjustment of reserves --- 🔹 5️⃣ Practical Illustration Step-by-step explanation Exam-oriented approach --- 🎯 Who Should Watch This Video? ✔ BCom Semester 2 Students ✔ BCom Semester 3 Students ✔ BBA Students ✔ DU / CBCS / State Universities ✔ Students preparing for Corporate Accounting exams --- 🔥 Why This Lecture is Important? ✅ Frequently asked exam topic ✅ Important for both theory and practical questions ✅ Helps in understanding company capital restructuring ✅ Easy marks if concepts are clear --- 🎓 Join Corporate Accounting Classes 📚 Complete Corporate Accounting Course Available 🎉 Special Discount Available on App 🎟️ Check Latest Coupon Code Inside App 📱 Learn on *Commerce Wale Guruji App* 👉 Download App: [https://play.google.com/store/apps/de...](https://play.google.com/store/apps/de...) --- 📲 Join Telegram for Notes & Updates 👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom) --- 👍 Like | Share | Subscribe If this lecture helped you, please *LIKE 👍 SHARE 📤 and SUBSCRIBE 🔔* to support **CWG for BCOM**. -- ✅ Hashtags #CorporateAccounting #PreferenceShares #RedemptionOfShares #BCOMSemester2 #CWGforBCOM ---