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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 5 – Redemption of Preference Shares**.
In this video, we will learn the **complete concept, legal provisions, and accounting treatment of Redemption of Preference Shares** in a simple and exam-oriented way.

This is one of the **most important and frequently asked topics** in Corporate Accounting exams.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Redemption of Preference Shares

* What is redemption?
* Why companies redeem preference shares
* Types of preference shares

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

Conditions for redemption
Fully paid-up requirement
Sources of redemption
Creation of **Capital Redemption Reserve (CRR)**

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### 3⃣ Sources of Redemption

* Profits available for dividend
* Fresh issue of shares

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### 4⃣ Accounting Treatment

Journal entries for redemption
Treatment of premium on redemption
Creation of CRR
Adjustment of reserves

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### 5⃣ Practical Illustration

* Step-by-step explanation
* Exam-oriented approach

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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
Important for both theory and practical questions
Helps in understanding company capital restructuring
Easy marks if concepts are clear

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#CorporateAccounting #PreferenceShares #RedemptionOfShares #BCOMSemester2 #CWGforBCOM

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