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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 7)**.
In this video, we will learn two very important concepts related to **Issue of Shares** — **Calls in Arrears** and **Calls in Advance**, along with their **journal entries and exam-oriented treatment**.

These topics are commonly asked in university exams, especially in **journal entries and theory-based questions**.

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## **Topics Covered in This Lecture**

### **1) Calls in Arrears**

* Meaning of Calls in Arrears
* When it arises
* Accounting treatment
* Journal entries
* Interest on Calls in Arrears (basic concept)

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### **2) Calls in Advance**

* Meaning of Calls in Advance
* When shareholders pay money before due date
* Accounting treatment
* Journal entries
* Interest on Calls in Advance (as per Companies Act – basic idea)

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### **3) Difference Between Calls in Arrears & Calls in Advance**

* Conceptual difference
* Accounting difference
* Balance Sheet treatment

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### **4) Practical Illustration**

* Step-by-step journal entries
* Exam-oriented numerical example

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

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
Students confused in arrears & advance entries

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

Frequently asked exam topic
Easy marks in journal entries
Helps in full Issue of Shares chapter understanding
Clears common student doubts

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