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Welcome to **Corporate Accounting Chapter 1 (Part 5)**.
In this video, we will learn the **most important numerical topic – Issue of Shares at Premium** with **complete journal entries + practical problems**.

This topic is **very important for exams** because universities frequently ask **premium issue cases in numericals**.

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## **Topics Covered in This Lecture**

### **1) Meaning of Issue of Shares at Premium**

* What is premium?
* Why company issues shares at premium?
* Meaning of **Securities Premium Account**

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### **2) Journal Entries of Issue of Shares at Premium**

Application entry
Allotment entry
Calls entries
Premium received with allotment / call

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### **3) Accounting Treatment of Securities Premium**

* When premium becomes due
* When premium is actually received
* Premium shown in balance sheet (basic idea)

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### **4) Practical Numericals**

* Exam-level illustrations
* Step-by-step journal entries method
* Short tricks to solve fast

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

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
Students facing difficulty in premium entries

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

Most common asked numerical topic
Premium journal entries become easy
Best base for Forfeiture/Reissue premium cases
100% exam-oriented

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### Hashtags

#CorporateAccounting #IssueOfShares #IssueAtPremium #SecuritiesPremium #BCOMSemester2 #CWGforBCOM

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**YouTube tags** for ranking
**Clickable thumbnail** for this Premium video