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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 4 – Redemption of Debentures (Part 3)**.
In this video, we will learn the important topic **Redemption of Debentures Out of Capital using Conversion Method** with **complete concept, accounting treatment, and journal entries** in an easy and exam-oriented way.

This is a **very important practical topic** and frequently asked in university exams.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Redemption Out of Capital

* What is redemption out of capital?
* Difference between redemption out of profits and capital
* Why companies use this method

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### 2⃣ Conversion Method

* Meaning of conversion of debentures
* Conversion into:
Equity Shares
Preference Shares
* Terms of conversion

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### 3⃣ Accounting Treatment

Issue of new shares for redemption
Adjustment of debentures
Treatment of premium/discount (if any)

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### 4⃣ Journal Entries

* Entry for conversion of debentures
* Entry for issue of shares
* Adjustment entries

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### 5⃣ Practical Illustration

* Step-by-step numerical example
* Proper exam presentation format
* Easy tricks to solve questions

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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
Important for understanding redemption methods
Helps in scoring full marks in exams
Builds strong conceptual clarity

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