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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 2 – Underwriting of Shares & Debentures (Part 9)**.
In this video, we will learn the important concept of **Underwriting**, including its **meaning, types, calculation of underwriting liability, and accounting treatment** in a simple and exam-oriented manner.

Underwriting is a very important topic and is frequently asked in **numerical and theory questions** in university exams.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Underwriting

* What is underwriting?
* Role of underwriters in issue of shares and debentures
* Importance of underwriting in capital market

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### 2⃣ Types of Underwriting

Firm underwriting
Marked applications
Unmarked applications
Conditional and unconditional underwriting

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### 3⃣ Calculation of Underwriters’ Liability

* Gross liability
* Less: Marked applications
* Less: Unmarked applications
* Net liability of underwriters

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### 4⃣ Accounting Treatment

Underwriting commission
Journal entries related to underwriting

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### 5⃣ Practical Illustration

* Step-by-step numerical example
* Proper exam presentation format

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# Who Should Watch This Video?

BCom Semester 2 Students
BCom Semester 3 Students
BBA Students
DU / CBCS / State Universities
Students preparing for Corporate Accounting exams

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# Why This Lecture is Important?

Frequently asked practical question
Helps in solving underwriting numericals easily
Important part of Corporate Accounting syllabus
Improves understanding of capital market concepts

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