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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 3)**.
In this video, we will start the **most important & most scoring practical topic – ISSUE OF SHARES** with complete concept clarity and exam-oriented explanation.

This lecture is very important for university exams because **Issue of Shares is highly asked in numericals**.

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## **Topics Covered in This Lecture**

### **1) Introduction to Issue of Shares**

* Meaning of Issue of Shares
* Stages of Issue of Shares
* Important terms used in Issue:

* Application
* Allotment
* Calls

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### **2) Issue of Shares at Par**

* Concept
* Treatment of Application, Allotment & Calls
* Complete Journal Entries

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### **3) Issue of Shares at Premium**

* Meaning of Securities Premium
* Accounting Treatment
* Journal Entries (as per practical approach)

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### **4) Issue of Shares at Discount (Concept)**

* Meaning
* When allowed
* Basic accounting overview

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### **5) Practice Example / Numerical**

* Step-by-step practical problem solving
* Exam pattern based approach

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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?**

Concept + Journal entries both
Exam-oriented numericals
Best foundation for Forfeiture & Reissue of Shares
Easy method to solve practical questions

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#CorporateAccounting #IssueOfShares #BCOMSemester2 #CWGforBCOM #ShareCapital #JournalEntries

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