Welcome to **CWG for BCom**!
In this video, we continue with **Chapter 3 of Corporate Accounting**, focusing on **Journal Entries related to Redemption of Preference Shares**. This part is essential for **BCom & BBA students** to understand the correct accounting treatment as per the **Companies Act, 2013** with the help of clear, step-by-step journal entries.

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### ** What’s Covered in This Video?**
**Basic Journal Entries for Redemption of Preference Shares**
**Redemption out of Profits vs. Redemption out of Fresh Issue**
**Creation & Use of Capital Redemption Reserve (CRR)**
**Treatment of Premium on Redemption**
**Comprehensive Numerical Example with Step-by-Step Journal Entries**
**Exam-Oriented Approach with Key Concepts**

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### ** Why Watch This Video?**
**Concept-Based Learning** – Learn how to pass journal entries with logic
**Exam-Focused Approach** – Frequently asked adjustments covered
**Step-by-Step Explanation** – Ideal for solving numerical problems in exams

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### ** About CWG for BCom**
At **CWG for BCom**, we simplify complex accounting topics like **Redemption of Preference Shares** through clear journal entries and practical examples. Join our **270k+ subscribers** and take your learning to the next level!

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