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Application link :- https://play.google.com/store/apps/de... 📢 *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. --- ✅ Topics Covered in This Lecture 🔹 1️⃣ Quick Revision of Concept Meaning of redemption of preference shares Conditions for redemption (basic idea) --- 🔹 2️⃣ Sources of Redemption ✔ Profits available for dividend ✔ Fresh issue of shares --- 🔹 3️⃣ 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)* --- 🔹 4️⃣ Accounting Treatment Adjustment of reserves Treatment of premium on redemption Impact on share capital and reserves --- 🔹 5️⃣ Practical Illustration Step-by-step numerical example Proper exam presentation format Common mistakes to avoid --- 🎯 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 topic ✅ Helps in scoring full marks in journal entries ✅ Important for capital restructuring ✅ Easy marks if entries are clear --- 🎓 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 #PreferenceShares #JournalEntries #BCOMSemester2 #CWGforBCOM ---