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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 4)**.
In this video, we will learn **ISSUE OF SHARES – JOURNAL ENTRIES** in a **full practical & exam-oriented way**.

This is the **most important lecture** of Chapter 1 because university exams mainly ask **journal entries & numericals** from Issue of Shares.

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## **Topics Covered in This Lecture**

### **1) Stages of Issue of Shares (Journal Entries)**

* Share Application
* Share Allotment
* Share Calls (First call / Final call)

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### **2) Journal Entries for Issue of Shares**

Journal entry for receiving application money
Transfer of application money
Allotment due and allotment received
Calls due and calls received
Share capital transfer

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### **3) Treatment of**

* Calls in Arrears (Introduction + entries)
* Calls in Advance (Introduction + entries)
* Share Allotment adjustment

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### **4) Practical Numericals**

* Complete exam-level illustrations
* Step-by-step journal entry method

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

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
Students facing problem in journal entries

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

Most scoring part of Corporate Accounting
100% exam-focused
Easy journal entries technique
Helps in numericals + theory both

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