Corporate Accounting Chapter 1 Part 4 | Issue of Shares-Journal Entries | BCOM Sem 2 | CWG for BCOM

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📢 *BCOM / BBA Semester–2 Students*
Welcome to **Corporate Accounting Chapter 1 (Part 4)**.
In this video, we will learn *ISSUE OF SHARES – JOURNAL ENTRIES* in a **full practical & exam-oriented way**.

✅ This is the *most important lecture* of Chapter 1 because university exams mainly ask *journal entries & numericals* from Issue of Shares.

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✅ *Topics Covered in This Lecture*

🔹 *1) Stages of Issue of Shares (Journal Entries)*

Share Application
Share Allotment
Share Calls (First call / Final call)

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🔹 *2) Journal Entries for Issue of Shares*

✅ Journal entry for receiving application money
✅ Transfer of application money
✅ Allotment due and allotment received
✅ Calls due and calls received
✅ Share capital transfer

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🔹 *3) Treatment of*

Calls in Arrears (Introduction + entries)
Calls in Advance (Introduction + entries)
Share Allotment adjustment

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🔹 *4) Practical Numericals*

Complete exam-level illustrations
Step-by-step journal entry method

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🎯 *Who Should Watch This Video?*

✔️ BCom Semester 2 Students
✔️ BBA Semester 2 Students
✔️ DU / CBCS / State Universities
✔️ Students facing problem in journal entries

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🔥 *Why This Lecture is Important?*

✅ Most scoring part of Corporate Accounting
✅ 100% exam-focused
✅ Easy journal entries technique
✅ Helps in numericals + theory both

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