Redemption of preference shares :- Journal Entries | Corporate Accounting chapter 5 | BCOM/BBA

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📢 **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.

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# ✅ Topics Covered in This Lecture

### 🔹 1️⃣ Quick Revision of Concept

* Meaning of redemption of preference shares
* Conditions for redemption (basic idea)

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### 🔹 2️⃣ Sources of Redemption

✔ Profits available for dividend
✔ Fresh issue of shares

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### 🔹 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)**

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### 🔹 4️⃣ Accounting Treatment

* Adjustment of reserves
* Treatment of premium on redemption
* Impact on share capital and reserves

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### 🔹 5️⃣ Practical Illustration

* Step-by-step numerical example
* Proper exam presentation format
* Common mistakes to avoid

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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 topic
✅ Helps in scoring full marks in journal entries
✅ Important for capital restructuring
✅ Easy marks if entries are clear

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