Welcome to **CWG for BCom**!
In this video, we begin **Chapter 3 of Corporate Accounting**, focusing on the important topic of **Redemption of Preference Shares**. This topic is essential for **BCom & BBA students** as it covers legal provisions, accounting treatment, and journal entries related to the redemption process under the **Companies Act, 2013**.

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### ** What’s Covered in This Video?**
**Meaning & Types of Preference Shares**
**Conditions for Redemption as per Section 55 of Companies Act, 2013**
**Sources for Redemption: Profits vs. Fresh Issue of Shares**
**Creation of Capital Redemption Reserve (CRR)**
**Journal Entries for Redemption of Preference Shares**
**Numerical Problems with Step-by-Step Solutions**
**Exam-Oriented Explanation & Practical Insights**

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### ** Why Watch This Video?**
**Concept-Based Learning** – Complete clarity on legal and accounting aspects
**Exam-Focused Approach** – Learn how to solve questions asked in university exams
**Step-by-Step Breakdown** – Perfect for BCom, BBA, and professional course students

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### ** About CWG for BCom**
At **CWG for BCom**, we simplify complex topics like **Redemption of Preference Shares** with real-world examples and clear explanations. Join our **270k+ subscribers** and take your commerce learning to the next level!

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