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Welcome to our comprehensive lecture on "Issuance of Shares & Debentures" – a vital topic in Accounting, Corporate Finance, and Business Law. Whether you're preparing for O & A Levels, ADC, BBA, BS Commerce (Hons), or pursuing professional qualifications like PIPFA, CMA, ACCA, or CA, this video is designed to clarify key concepts and help you succeed in your exams. 📌 In this video, you will learn: What are Shares and Debentures? Types of Shares (Ordinary & Preference) Types of Debentures (Secured, Unsecured, Convertible) Journal Entries for Issue of Shares (at Par, Premium, and Discount) Issue of Shares for Consideration Other Than Cash Over-subscription & Pro-rata Allotment Issue of Debentures with Accounting Treatment Real-life Examples & Exam Tips 🎓 Ideal for: O & A Level Business Studies / Accounting Students B.Com / BS Commerce / BBA Professional Students of PIPFA, CMA, ACCA & CA 📊 Instructor-led with clear concepts, practical examples, and MCQs/Questions at the end. 💡 Don’t forget to Like 👍 | Share 🔄 | Subscribe 🔔 for more accounting and finance lectures. #IssuanceOfShares #Debentures #AccountingLecture #BusinessStudies #BBA #BSCommerce #ACCA #CA #CMA #OLevelAccounting #ALevelBusiness #FinancialAccounting #CorporateFinance #PIPFA