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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 5 – Redemption of Preference Shares (Part 2)**.
In this video, we will learn the **journal entries and complete accounting treatment** for Redemption of Preference Shares in a **simple, step-by-step and exam-oriented manner**.

This topic is very important for **practical questions in university exams**, especially journal entries.

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# Topics Covered in This Lecture

### 1⃣ Quick Revision of Concept

* Meaning of redemption of preference shares
* Conditions for redemption (basic idea)

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### 2⃣ Sources of Redemption

Profits available for dividend
Fresh issue of shares

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### 3⃣ Journal Entries for Redemption

Entry for fresh issue of shares
Entry for redemption of preference shares
Entry for premium on redemption
Entry for creation of **Capital Redemption Reserve (CRR)**

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### 4⃣ Accounting Treatment

* Adjustment of reserves
* Treatment of premium on redemption
* Impact on share capital and reserves

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### 5⃣ Practical Illustration

* Step-by-step numerical example
* Proper exam presentation 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 practical topic
Helps in scoring full marks in journal entries
Important for capital restructuring
Easy marks if entries are clear

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