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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 2)**.
In this video, we will cover the **basic foundation of Issue of Shares topic** i.e. **Types of Shares and Share Capital** in a very simple and exam-oriented way.
These concepts are very important before starting **Journal Entries of Issue, Forfeiture & Reissue of Shares**.

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## **Topics Covered in This Lecture**

### **1) Types of Shares**

* Meaning of Shares
* **Equity Shares**

* Features
* Rights of equity shareholders
* **Preference Shares**

* Meaning and features
* Types of preference shares:

* Cumulative / Non-cumulative
* Participating / Non-participating
* Redeemable / Irredeemable
* Convertible / Non-convertible

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### **2) Meaning of Share Capital**

* Meaning of Share Capital
* Difference between Shares and Share Capital

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### **3) Types of Share Capital (Very Important)**

**Authorised / Registered / Nominal Capital**
**Issued Capital**
**Subscribed Capital**
**Called-up Capital**
**Paid-up Capital**
**Uncalled Capital**
**Reserve Capital**

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### **4) Key Terms Used in Issue of Shares**

* Share Application Money
* Share Allotment
* Share Calls
* Calls in Arrears & Calls in Advance (intro)

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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?**

Builds strong base for Issue of Shares numericals
Helps in theory + practical questions
Most scoring topic in Corporate Accounting

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