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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 3 – Buyback of Shares**.
In this video, we will learn the **concept, legal provisions, and accounting treatment of Buyback of Shares** in a simple and exam-oriented manner.

Buyback of Shares is an important topic in Corporate Accounting and is frequently asked in **theory and practical questions** in university exams.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Buyback of Shares

* What is buyback?
* Why companies buy back their own shares
* Advantages of buyback

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### 2⃣ Legal Provisions (Companies Act, 2013)

Conditions for buyback of shares
Maximum limit of buyback
Sources for buyback
Debt-equity ratio requirement

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### 3⃣ Sources of Buyback

* Free Reserves
* Securities Premium
* Proceeds of fresh issue of shares

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### 4⃣ Accounting Treatment

Transfer to **Capital Redemption Reserve**
Adjustment of **premium on buyback**
Journal entries for buyback

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### 5⃣ Practical Illustration

* Step-by-step accounting entries
* 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 exam topic
Helps understand corporate capital restructuring
Important for practical questions
Easy marks if concepts are clear

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