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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 5 – Redemption of Preference Shares (Part 3)**.
In this video, we will solve **important numerical problems** on Redemption of Preference Shares 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 preference shares
* Sources of redemption
* Capital Redemption Reserve (CRR) concept

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

Calculation of amount required for redemption
Adjustment of reserves
Calculation and creation of CRR
Treatment of premium on redemption

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### 3⃣ Journal Entries

* Entry for fresh issue of shares
* Entry for redemption of preference shares
* Entry for premium on redemption
* Entry for creation of CRR

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### 4⃣ Exam Presentation Tips

* Proper format of journal entries
* Working notes preparation
* 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 questions
Helps in scoring full marks in exams
Improves speed and accuracy
Strengthens concept + practical understanding

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