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Application link :- https://play.google.com/store/apps/de... 📢 *BCOM / BBA Students (Sem 2 & 3)* Welcome to **Corporate Accounting Chapter 2 – Underwriting of Shares & Debentures (Part 9)**. In this video, we will learn the important concept of *Underwriting**, including its **meaning, types, calculation of underwriting liability, and accounting treatment* in a simple and exam-oriented manner. ✅ Underwriting is a very important topic and is frequently asked in *numerical and theory questions* in university exams. --- ✅ Topics Covered in This Lecture 🔹 1️⃣ Meaning of Underwriting What is underwriting? Role of underwriters in issue of shares and debentures Importance of underwriting in capital market --- 🔹 2️⃣ Types of Underwriting ✔ Firm underwriting ✔ Marked applications ✔ Unmarked applications ✔ Conditional and unconditional underwriting --- 🔹 3️⃣ Calculation of Underwriters’ Liability Gross liability Less: Marked applications Less: Unmarked applications Net liability of underwriters --- 🔹 4️⃣ Accounting Treatment ✔ Underwriting commission ✔ Journal entries related to underwriting --- 🔹 5️⃣ Practical Illustration Step-by-step numerical example Proper exam presentation format --- 🎯 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 --- 🔥 Why This Lecture is Important? ✅ Frequently asked practical question ✅ Helps in solving underwriting numericals easily ✅ Important part of Corporate Accounting syllabus ✅ Improves understanding of capital market concepts --- 🎓 Join Corporate Accounting Classes 📚 Complete Corporate Accounting Course Available 🎉 Special Discount Available on App 🎟️ Check Latest Coupon Code Inside App 📱 Learn on *Commerce Wale Guruji App* 👉 Download App: [https://play.google.com/store/apps/de...](https://play.google.com/store/apps/de...) --- 📲 Join Telegram for Notes & Updates 👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom) --- 👍 Like | Share | Subscribe If this lecture helped you, please *LIKE 👍 SHARE 📤 and SUBSCRIBE 🔔* to support **CWG for BCOM**. #CorporateAccounting #Underwriting #IssueOfShares #BCOMSemester2 #CWGforBCOM ---