Redemption of preference shares :- Journal Entries | Corporate Accounting chapter 5 | BCOM/BBA
CWG for BCom
0:00 / 0:00
Redemption of preference shares :- Journal Entries | Corporate Accounting chapter 5 | BCOM/BBA
14 661 просмотр · 6 месяцев назад
CWG for BCom
425 тыс. подписчиков
14 661 просмотр · 6 месяцев назад
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 (Part 2)**.
In this video, we will learn the *journal entries and complete accounting treatment* for Redemption of Preference Shares in a **simple, step-by-step and exam-oriented manner**.
✅ This topic is very important for **practical questions in university exams**, especially journal entries.
---
✅ Topics Covered in This Lecture
🔹 1️⃣ Quick Revision of Concept
Meaning of redemption of preference shares
Conditions for redemption (basic idea)
---
🔹 2️⃣ Sources of Redemption
✔ Profits available for dividend
✔ Fresh issue of shares
---
🔹 3️⃣ Journal Entries for Redemption
✔ Entry for fresh issue of shares
✔ Entry for redemption of preference shares
✔ Entry for premium on redemption
✔ Entry for creation of *Capital Redemption Reserve (CRR)*
---
🔹 4️⃣ Accounting Treatment
Adjustment of reserves
Treatment of premium on redemption
Impact on share capital and reserves
---
🔹 5️⃣ Practical Illustration
Step-by-step numerical example
Proper exam presentation format
Common mistakes to avoid
---
🎯 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 practical topic
✅ Helps in scoring full marks in journal entries
✅ Important for capital restructuring
✅ Easy marks if entries 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**.
#CorporateAccounting #PreferenceShares #JournalEntries #BCOMSemester2 #CWGforBCOM
---