Скачать или смотреть Corporate Accounting Chapter 1 Part 5 | Issue of Shares on Premium -Journal Entries | BCOM Sem 2

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Welcome to **Corporate Accounting Chapter 1 (Part 5)**.
In this video, we will learn the *most important numerical topic – Issue of Shares at Premium* with **complete journal entries + practical problems**.

✅ This topic is *very important for exams* because universities frequently ask **premium issue cases in numericals**.

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✅ *Topics Covered in This Lecture*

🔹 *1) Meaning of Issue of Shares at Premium*

What is premium?
Why company issues shares at premium?
Meaning of *Securities Premium Account*

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🔹 *2) Journal Entries of Issue of Shares at Premium*

✅ Application entry
✅ Allotment entry
✅ Calls entries
✅ Premium received with allotment / call

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🔹 *3) Accounting Treatment of Securities Premium*

When premium becomes due
When premium is actually received
Premium shown in balance sheet (basic idea)

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🔹 *4) Practical Numericals*

Exam-level illustrations
Step-by-step journal entries method
Short tricks to solve fast

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🎯 *Who Should Watch This Video?*

✔️ BCom Semester 2 Students
✔️ BBA Semester 2 Students
✔️ DU / CBCS / State Universities
✔️ Students facing difficulty in premium entries

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🔥 *Why This Lecture is Important?*

✅ Most common asked numerical topic
✅ Premium journal entries become easy
✅ Best base for Forfeiture/Reissue premium cases
✅ 100% exam-oriented

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✅ Hashtags

#CorporateAccounting #IssueOfShares #IssueAtPremium #SecuritiesPremium #BCOMSemester2 #CWGforBCOM

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If you want, I can also prepare:
✅ *Pinned Comment* for Part 5
✅ *YouTube tags* for ranking
✅ *Clickable thumbnail* for this Premium video