Corporate Accounting Chapter 1 Part 5 | Issue of Shares on Premium -Journal Entries | BCOM Sem 2

Application link :- https://play.google.com/store/apps/de... Welcome to **Corporate Accounting Chapter 1 (Part 5)**. In this video, we will learn the *most important numerical topic – Issue of Shares at Premium* with **complete journal entries + practical problems**. ✅ This topic is *very important for exams* because universities frequently ask **premium issue cases in numericals**. --- ✅ *Topics Covered in This Lecture* 🔹 *1) Meaning of Issue of Shares at Premium* What is premium? Why company issues shares at premium? Meaning of *Securities Premium Account* --- 🔹 *2) Journal Entries of Issue of Shares at Premium* ✅ Application entry ✅ Allotment entry ✅ Calls entries ✅ Premium received with allotment / call --- 🔹 *3) Accounting Treatment of Securities Premium* When premium becomes due When premium is actually received Premium shown in balance sheet (basic idea) --- 🔹 *4) Practical Numericals* Exam-level illustrations Step-by-step journal entries method Short tricks to solve fast --- 🎯 *Who Should Watch This Video?* ✔️ BCom Semester 2 Students ✔️ BBA Semester 2 Students ✔️ DU / CBCS / State Universities ✔️ Students facing difficulty in premium entries --- 🔥 *Why This Lecture is Important?* ✅ Most common asked numerical topic ✅ Premium journal entries become easy ✅ Best base for Forfeiture/Reissue premium cases ✅ 100% exam-oriented --- 🎓 Join Corporate Accounting Classes 📚 Full Corporate Accounting Course Available 🎉 *New Year Discount – 26% OFF* 🎟️ Coupon Code: *CWG26* 📱 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 you found this lecture helpful, please *LIKE 👍 SHARE 📤 and SUBSCRIBE 🔔* to support **CWG for BCOM**. --- 🔍 Important SEO Keywords --- ✅ Hashtags #CorporateAccounting #IssueOfShares #IssueAtPremium #SecuritiesPremium #BCOMSemester2 #CWGforBCOM --- If you want, I can also prepare: ✅ *Pinned Comment* for Part 5 ✅ *YouTube tags* for ranking ✅ *Clickable thumbnail* for this Premium video