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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 4 – Redemption of Debentures (Part 4)**.
In this video, we will solve a **complete numerical question on Redemption of Debentures** with a **step-by-step, exam-oriented approach**.

This topic is one of the **most important and scoring areas** in Corporate Accounting exams.

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# Topics Covered in This Lecture

### 1⃣ Quick Concept Revision

* Meaning of redemption of debentures
* Types of redemption (basic idea)

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### 2⃣ Numerical Problem – Step-by-Step Solution

Calculation of redemption amount
Treatment of premium on redemption
Adjustment of reserves
Application of correct journal entries

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### 3⃣ Journal Entries

* Entry for redemption of debentures
* Entry for premium on redemption
* Entry for payment to debenture holders

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### 4⃣ Exam Presentation Tips

* How to present journal entries in exams
* Working notes format
* Common mistakes to avoid

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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 numerical question
Helps in scoring full marks in practical section
Improves speed and accuracy
Strengthens understanding of redemption process

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