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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 12)**.
In this video, we will learn the important topic of **Bonus Shares**, its **concept, legal provisions, and journal entries** in a simple and exam-oriented way.

Bonus Shares is an important theory + practical topic and is frequently asked in university exams.

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## **Topics Covered in This Lecture**

### **1) Meaning of Bonus Shares**

* What are Bonus Shares?
* Why companies issue bonus shares?
* Difference between Bonus Shares and Rights Shares

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### **2) Sources for Issue of Bonus Shares**

* Free Reserves
* Securities Premium
* Capital Redemption Reserve

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### **3) Legal Provisions (Basic Overview)**

* Conditions for issue of bonus shares
* Compliance with Companies Act (basic concept)

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### **4) Journal Entries for Issue of Bonus Shares**

Transfer from reserves to Bonus Account
Issue of Bonus Shares
Practical illustration

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### **5) Impact on Share Capital**

* Effect on:

* Paid-up capital
* Reserves
* Capitalisation of profits concept

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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 short & long question
Easy marks if concept is clear
Important for understanding capital structure
Strengthens Issue of Shares chapter

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