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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 3 – Buyback of Shares (Part 2)**.
In this video, we will learn the **journal entries and accounting treatment for Buyback of Shares** with clear concepts and exam-oriented explanation.

This lecture is very important for **practical questions in university exams**, especially journal entries related to buyback.

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# Topics Covered in This Lecture

### 1⃣ Quick Revision of Buyback Concept

* Meaning of buyback of shares
* Reasons why companies buy back their shares

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### 2⃣ Sources for Buyback

Free Reserves
Securities Premium
Proceeds from fresh issue of shares

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### 3⃣ Journal Entries for Buyback of Shares

Entry for buyback of shares
Entry for premium on buyback
Entry for transfer to **Capital Redemption Reserve (CRR)**
Adjustment of reserves

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### 4⃣ Accounting Treatment

* Treatment of premium on buyback
* Creation of Capital Redemption Reserve
* Effect on share capital and reserves

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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 topic
Helps understand journal entries clearly
Important for capital restructuring topics
Easy marks if accounting treatment is clear

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