Underwriting of Shares & Debentures | Corporate Accounting Chapter 2 | Part 9 | CWG for BCOM

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📢 **BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 2 – Underwriting of Shares & Debentures (Part 9)**.
In this video, we will learn the important concept of **Underwriting**, including its **meaning, types, calculation of underwriting liability, and accounting treatment** in a simple and exam-oriented manner.

✅ Underwriting is a very important topic and is frequently asked in **numerical and theory questions** in university exams.

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# ✅ Topics Covered in This Lecture

### 🔹 1️⃣ Meaning of Underwriting

* What is underwriting?
* Role of underwriters in issue of shares and debentures
* Importance of underwriting in capital market

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### 🔹 2️⃣ Types of Underwriting

✔ Firm underwriting
✔ Marked applications
✔ Unmarked applications
✔ Conditional and unconditional underwriting

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### 🔹 3️⃣ Calculation of Underwriters’ Liability

* Gross liability
* Less: Marked applications
* Less: Unmarked applications
* Net liability of underwriters

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### 🔹 4️⃣ Accounting Treatment

✔ Underwriting commission
✔ Journal entries related to underwriting

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### 🔹 5️⃣ Practical Illustration

* Step-by-step numerical example
* Proper exam presentation format

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# 🎯 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

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# 🔥 Why This Lecture is Important?

✅ Frequently asked practical question
✅ Helps in solving underwriting numericals easily
✅ Important part of Corporate Accounting syllabus
✅ Improves understanding of capital market concepts

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