BUY BACK OF SHARES | NUMERICAL | CORPORATE ACCOUNTING | UNIT 1 | SEM 2 | BCOM/BBA | ALL UNIVERSITIES скачать в хорошем качестве

BUY BACK OF SHARES | NUMERICAL | CORPORATE ACCOUNTING | UNIT 1 | SEM 2 | BCOM/BBA | ALL UNIVERSITIES

BUY BACK OF SHARES | NUMERICAL PROBLEMS | CORPORATE ACCOUNTING UNIT 1 | SEMESTER 2 | BCOM / BBA | DU SOL | ALL UNIVERSITIES In this complete masterclass video, we cover Buy Back of Shares (Repurchase of Shares) in Corporate Accounting – Unit 1, with full focus on NUMERICAL PROBLEMS, journal entries, adjustments, and exam-oriented presentation. This lecture is designed especially for BCOM & BBA Semester 2 students, including DU SOL, Regular College, NCWEB, IGNOU, IP University, Mumbai University, Calcutta University, and all Indian universities where Buy Back of Shares is part of the Corporate Accounting syllabus. 🔥 WHAT YOU WILL LEARN IN THIS VIDEO This video explains Buy Back of Shares from basics to advanced numericals, ensuring 100% conceptual clarity for exams. ✅ Meaning & Concept of Buy Back of Shares What is Buy Back of Shares Why companies buy back their own shares Difference between Buy Back and Redemption of Shares Buy Back vs Bonus Issue Buy Back vs Rights Issue ✅ Legal Provisions (Companies Act, 2013) Section 68 of Companies Act, 2013 Sources of Buy Back Maximum limits of Buy Back Debt–Equity Ratio after Buy Back Fully paid shares condition Time gap between two buy backs Prohibition on further issue of shares (Explained in simple exam-oriented language) 🧮 NUMERICAL PROBLEMS COVERED IN DETAIL This lecture mainly focuses on NUMERICAL QUESTIONS, which are most important for exams. 🔢 Buy Back of Shares – Numerical Coverage: Buy Back out of Free Reserves Buy Back out of Securities Premium Buy Back out of Proceeds of Fresh Issue Calculation of Capital Redemption Reserve (CRR) Impact of Buy Back on: Share Capital Reserves & Surplus Securities Premium Buy Back at Premium Buy Back at Discount (if allowed in problem) Each numerical is solved step by step, with: ✔ Clear working notes ✔ Proper format ✔ Exam-friendly presentation ✔ Shortcut methods where possible ✍️ JOURNAL ENTRIES EXPLAINED STEP BY STEP In this video, you will learn all important journal entries, including: Transfer to Capital Redemption Reserve Buy Back of Equity Shares Account Payment of Buy Back consideration Adjustment of Premium on Buy Back Utilization of Securities Premium Final impact on Balance Sheet Journal entries are explained with logic, not rote learning, so you can easily remember and apply them in exams. 📊 PRACTICAL EXAM ORIENTED APPROACH This lecture is fully exam-oriented and helps you: Attempt long numerical questions (10–15 marks) Write proper workings Avoid common mistakes made by students Improve presentation to score maximum marks Special tips are shared for: DU SOL examinations Theory + Numerical combined questions Case-study based numericals 📚 SYLLABUS COVERAGE (UNIT 1 – CORPORATE ACCOUNTING) This video strictly follows University syllabus, including: Meaning and objectives of Buy Back Conditions and sources Accounting treatment Numerical problems Journal entries Practical illustrations No unnecessary content – only what is required for exams. 🎯 WHO SHOULD WATCH THIS VIDEO? ✔ BCOM Semester 2 students ✔ BBA Semester 2 students ✔ DU SOL / Regular / NCWEB students ✔ Students facing difficulty in numericals ✔ Students preparing for end-term exams ✔ Students who missed classes or need revision ✔ Beginners in Corporate Accounting ⭐ WHY THIS VIDEO IS IMPORTANT? Buy Back of Shares is a high-weightage topic Frequently asked numerical questions Easy marks if concepts are clear One-time preparation covers both theory + numericals After watching this video, you will be able to: ✅ Solve any Buy Back numerical confidently ✅ Pass Corporate Accounting without fear ✅ Score higher marks in Semester 2 exams Buy Back of Shares Buy Back of Shares Numericals Corporate Accounting Unit 1 BCOM Semester 2 BBA Semester 2 DU SOL Corporate Accounting Buy Back Journal Entries Capital Redemption Reserve Companies Act 2013 Buy Back Buy Back of Equity Shares Corporate Accounting Numericals Semester 2 Accounting 📌 STUDY TIP FOR STUDENTS 👉 Watch the video with notebook 👉 Pause and solve numericals along with the lecture 👉 Practice at least 3 questions after completing the video 👉 Revise journal entries before exams ❤️ SUPPORT & FEEDBACK If this video helps you: 👍 Like the video 📝 Comment your doubts 📤 Share with classmates 🔔 Subscribe for more Corporate Accounting full syllabus coverage 🚀 LET’S MASTER CORPORATE ACCOUNTING TOGETHER Buy Back of Shares – Numericals – Simplified – Exam Oriented – One Shot Revision