Corporate Accounting Chapter 1 Part 5 | Issue of Shares on Premium -Journal Entries | BCOM Sem 2
Автор: CWG for BCom
Загружено: 2026-01-22
Просмотров: 1147
Описание:
Application link :- https://play.google.com/store/apps/de...
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**.
---
✅ *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*
---
🔹 *2) Journal Entries of Issue of Shares at Premium*
✅ Application entry
✅ Allotment entry
✅ Calls entries
✅ Premium received with allotment / call
---
🔹 *3) Accounting Treatment of Securities Premium*
When premium becomes due
When premium is actually received
Premium shown in balance sheet (basic idea)
---
🔹 *4) Practical Numericals*
Exam-level illustrations
Step-by-step journal entries method
Short tricks to solve fast
---
🎯 *Who Should Watch This Video?*
✔️ BCom Semester 2 Students
✔️ BBA Semester 2 Students
✔️ DU / CBCS / State Universities
✔️ Students facing difficulty in premium entries
---
🔥 *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
---
🎓 Join Corporate Accounting Classes
📚 Full Corporate Accounting Course Available
🎉 *New Year Discount – 26% OFF*
🎟️ Coupon Code: *CWG26*
📱 Learn on *Commerce Wale Guruji App*
👉 Download App:
[https://play.google.com/store/apps/de...](https://play.google.com/store/apps/de...)
---
📲 Join Telegram for Notes & Updates
👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom)
---
👍 Like | Share | Subscribe
If you found this lecture helpful, please *LIKE 👍 SHARE 📤 and SUBSCRIBE 🔔* to support **CWG for BCOM**.
---
🔍 Important SEO Keywords
---
✅ Hashtags
#CorporateAccounting #IssueOfShares #IssueAtPremium #SecuritiesPremium #BCOMSemester2 #CWGforBCOM
---
If you want, I can also prepare:
✅ *Pinned Comment* for Part 5
✅ *YouTube tags* for ranking
✅ *Clickable thumbnail* for this Premium video
Повторяем попытку...
Доступные форматы для скачивания:
Скачать видео
-
Информация по загрузке:
