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**BCOM / BBA Semester–2 Students**
In this video, we will solve a **complete numerical question on Forfeiture and Reissue of Shares** with **step-by-step journal entries and exam-oriented explanation**.

This topic is one of the **most important and highest-scoring practical questions** in Corporate Accounting exams.

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## **What You Will Learn in This Lecture**

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

* Meaning and reasons for forfeiture
* Journal entries when:

* Shares issued at par
* Shares issued at premium
* Treatment of unpaid allotment and calls

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### **2) Reissue of Forfeited Shares**

* Reissue at:

* Par
* Premium
* Discount
* Maximum discount allowed
* Adjustment of forfeited amount

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### **3) Capital Reserve**

* Calculation of capital reserve
* Transfer entry to capital reserve

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### **4) Full Practical Numerical**

* Step-by-step solution
* Proper journal entry format
* Common mistakes to avoid in exams

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

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

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## **Why This Video is Important?**

Frequently asked long numerical question
Helps score full marks in practical section
Clears confusion about reissue discount limit
Improves speed & accuracy in exams

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## Join Corporate Accounting Classes

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