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**BCOM / BBA Semester–2 Students**
In this video, we will study **Corporate Accounting Chapter 1 – Issue of Shares**, including **Forfeiture and Reissue of Shares** with **full concept clarity + journal entries + practical examples**.
This lecture is **very important for exams** because it is highly scoring and mostly asked in university papers.

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## **Topics Covered in This Video**

### **1) Introduction to Share Capital**

* Meaning of Share Capital
* Types of shares (Equity & Preference)
* Key terms: Authorised, Issued, Subscribed, Called-up, Paid-up capital

### **2) Issue of Shares**

* Issue at Par
* Issue at Premium
* Issue at Discount (concept)
* Calls in Arrears & Calls in Advance

### **3) Journal Entries (Step-by-Step)**

* Application money entry
* Allotment entry
* First call / Final call entries
* Transfer to Share Capital + Securities Premium

### **4) Forfeiture of Shares**

* Meaning of forfeiture
* Reasons for forfeiture
* Accounting treatment
* Forfeiture in case of:

* Issue at Par
* Issue at Premium
* Issue at Discount

### **5) Reissue of Forfeited Shares**

* Meaning and rules of reissue
* Reissue at par / premium / discount
* Calculation of Capital Reserve
* Journal entries of reissue

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## **Who Should Watch This Video?**

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
CA Foundation / CMA Foundation aspirants

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## **Why This Lecture is Important?**

Most scoring chapter in Corporate Accounting
Full practical approach with journal entries
Helps in exam numericals and theory questions

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### Hashtags

#CorporateAccounting #IssueOfShares #ForfeitureOfShares #ReissueOfShares #BCOMSemester2 #BBASemester2 #CWGforBCOM

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