ACCOUNTING FOR SHARE CAPITAL | CORPORATE ACCOUNTING | UNIT 1 | SEM 2 | LECTURE 2 | DU/SOL/REGULAR/NC

Описание: 📘 Accounting for Share Capital | Corporate Accounting | Semester 2 | DU BCom (Hons & Program)

In this detailed Corporate Accounting lecture, we cover Accounting for Share Capital in a clear, step-by-step and exam-oriented manner, strictly as per Delhi University Semester 2 syllabus for BCom Honours and BCom Program students of SOL, Regular Colleges and NCWEB.

This lecture is specially designed for students who find corporate accounting confusing and want concepts explained in easy words with proper journal entries and examples.


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🔍 Topics Covered in This Lecture

✔ Meaning of Share Capital
✔ Meaning of Shares and Shareholder
✔ Types of Share Capital
 • Authorised Share Capital
 • Issued Share Capital
 • Subscribed Share Capital
 • Called-up Share Capital
 • Paid-up Share Capital

✔ Accounting for Issue of Shares
 • Issue of shares at par
 • Issue of shares at premium
 • Issue of shares at discount

✔ Accounting Treatment of Securities Premium
✔ Journal Entries for Share Capital
✔ Practical Problems & Illustrations
✔ Important Exam-Oriented Questions
✔ Common Mistakes Students Make in Exams


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🎯 Who Should Watch This Video?

✔ DU BCom Semester 2 students
✔ BCom Honours & BCom Program students
✔ DU SOL students
✔ NCWEB students
✔ Students preparing for end-semester exams
✔ Students who want concept clarity + numerical practice


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📝 Why This Lecture is Important?

Accounting for Share Capital is one of the most important and scoring chapters in Corporate Accounting. Questions from this topic are frequently asked in Delhi University exams for both theory and practical problems.

This lecture helps you: ✔ Understand concepts clearly
✔ Learn correct journal entries
✔ Improve answer presentation
✔ Score better marks in exams


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📚 Applicable for

• Corporate Accounting
• Financial Accounting (Advanced Level)
• DU Semester 2 Examination
• CA Foundation / CMA Foundation (basic understanding)


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Accounting for Share Capital
Corporate Accounting Semester 2
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Delhi University Corporate Accounting
Accounting for Share Capital in Hindi
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BCom Honours Corporate Accounting
DU SOL Accounting Lecture
NCWEB Corporate Accounting
Share Capital Problems and Solutions
Semester 2 Accounting DU