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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 10)**.
In this video, we will learn one of the **most important and scoring topics – Forfeiture and Reissue of Shares** with **clear concepts, journal entries, and practical numericals**.

This topic is **frequently asked in university exams**, especially in long practical questions.

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## **Topics Covered in This Lecture**

### **1) Meaning of Forfeiture of Shares**

* When shares are forfeited
* Reasons for forfeiture
* Legal provisions (basic understanding)

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### **2) Journal Entries for Forfeiture**

Forfeiture of shares issued at par
Forfeiture of shares issued at premium
Treatment of unpaid allotment / calls

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### **3) Reissue of Forfeited Shares**

* Meaning
* Conditions of reissue
* Reissue at:

* Par
* Premium
* Discount

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### **4) Capital Reserve**

* When it arises
* Calculation of capital reserve
* Journal entry for transfer

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### **5) Full Practical Numerical**

* Step-by-step illustration
* Exam-oriented approach
* Common mistakes to avoid

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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?**

Highly scoring topic in exams
Frequently asked long practical question
Complete clarity on forfeiture & reissue entries
Helps in full Issue of Shares chapter completion

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#CorporateAccounting #ForfeitureOfShares #ReissueOfShares #BCOMSemester2 #CWGforBCOM

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