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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 8)**.
In this video, we will learn a very important conceptual and practical topic — **Issue of Shares for Consideration Other Than Cash**, along with **journal entries and exam-oriented illustrations**.

This topic is frequently asked in **theory as well as practical questions** in university exams.

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## **Topics Covered in This Lecture**

### **1) Meaning of Issue of Shares for Consideration Other Than Cash**

* When company issues shares not for money but for assets or services
* Examples:

* Purchase of business
* Purchase of assets
* Payment to vendors

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### **2) Purchase Consideration**

* Meaning
* Modes of calculating purchase consideration
* Lump sum method (basic level)

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### **3) Journal Entries**

Entry for purchase of business/assets
Entry for discharge of purchase consideration by issue of shares
Shares issued at par / premium

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### **4) Practical Illustration**

* Step-by-step exam-style question
* Easy method to remember entries

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### **5) Key Differences**

* Issue of shares for cash vs. non-cash consideration

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

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
Students preparing for Corporate Accounting exams

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

Frequently asked in exams
Easy marks if concepts are clear
Important for advanced company accounts topics
Helps in understanding real-life business transactions

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