Bonus & Right Shares One Shot | Full Revision | CMA Inter Group 2 Corporate Accounting
Bonus Shares & Right Shares One Shot Revision for CMA Inter Group 2 — Paper 10 Corporate Accounting. This video covers ALL concepts of Bonus Shares and Right Shares from scratch along with important questions asked in previous exams, so you can revise the entire chapter in one sitting before your exam. 📚 What you'll learn in this One Shot: ✔ Meaning and objectives of Bonus Shares ✔ Sources of Bonus Issue — Free Reserves, Securities Premium, Capital Redemption Reserve ✔ SEBI/Companies Act conditions for issue of Bonus Shares ✔ Accounting entries for Bonus Issue of Shares ✔ Meaning and objectives of Right Shares ✔ Difference between Bonus Shares and Right Shares ✔ Calculation of Value of Right and Ex-Right Price ✔ Accounting entries for Right Issue of Shares ✔ Journal entries for both Bonus and Right Issue combined problems ✔ Important & exam-oriented questions with step-by-step solutions ✔ Common mistakes students make in this chapter and how to avoid them 👨🏫 Taught by: Abhimanyyu Agarrwal 📖 Course: CMA Intermediate Group 2 📄 Paper: Paper 10 – Corporate Accounting 🙋 Frequently Asked Questions: Q1. What is the difference between Bonus Shares and Right Shares? A. Bonus Shares are issued free of cost to existing shareholders out of the company's free reserves or securities premium, whereas Right Shares are issued to existing shareholders at a price, giving them the first right to subscribe to new shares in proportion to their existing holding. Q2. What are the sources for issuing Bonus Shares? A. Bonus shares can be issued out of free reserves, the securities premium account, or the capital redemption reserve account, subject to conditions laid down under the Companies Act. Q3. Is Bonus & Right Shares an important chapter for CMA Inter Group 2? A. Yes, this chapter is regularly tested in CMA Inter Paper 10 Corporate Accounting, with both theory and practical journal entry questions appearing frequently. Q4. How to revise Bonus and Right Shares quickly before exams? A. Watch this one-shot video which covers all concepts, accounting entries, and important questions in a single structured session for fast revision. Q5. What topics are covered in this Bonus & Right Shares one-shot video? A. Meaning, sources, and conditions for bonus issue, accounting entries for bonus shares, value of right, ex-right price, and accounting entries for right issue with solved questions. ⏱ Timestamps: 00:00 – Why Bonus & Right Shares is a Scoring Goldmine in Paper 10 00:35 – Concept 1: Bonus Shares, SEBI Guidelines & Sources of Bonus 04:02 – Accounting Entries for Bonus Share(With Practical Example) 07:15 – Bonus call 08:34 – Bonus call Journal Entries 10:15 - Important Questions on Bonus shares & Bonus call 28:13 – Concept 2: Right shares 29:14 - Important Questions on Right shares 🔔 Subscribe for more One Shot Revisions of CMA Inter Group 1 & Group 2 — Financial Accounting, Corporate Accounting & more, only on this channel! Disclaimer: This video is for educational purposes to help CMA Intermediate students revise for their exams. 📚 Join Our CMA Intermediate Classes 👉 Modes: Face-to-Face (Kolkata), Live Online, Google Drive, and Pendrive 📲 Follow for updates: 📞 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: / 🌐 𝐕𝐢𝐬𝐢𝐭: 🌐 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩 𝐂𝐡𝐚𝐧𝐧𝐞𝐥: 🌐 𝐓𝐞𝐥𝐞𝐠𝐫𝐚𝐦: 🌐 𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦: #CMAInter #BonusShares #RightShares #CMAInterGroup2 #CorporateAccounting #CMAIntermediate #OneShotRevision #cmaexams #CMAInterPaper10 #ICMAI