Internal Reconstruction | Company Accounts | Lecture 9 | Full Lecture B.Com /BAF/BBI/BAF/CA/CMA

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Welcome to my channel! In this lecture I explain Internal Reconstruction — a vital topic of Company Accounts and Corporate Accounting for students of CA, CS, CMA, B.Com, M.Com and MBA.

You will learn:

Meaning and definition of Internal Reconstruction

Objectives and need for Internal Reconstruction

Difference between Internal and External Reconstruction

Methods of Internal Reconstruction – alteration of share capital, reduction of share capital, revaluation of assets, rearrangement of liabilities

Legal provisions under Section 66 of the Companies Act, 2013

Accounting treatment and journal entries for Internal Reconstruction

Practical examples and case studies

Advantages and limitations of Internal Reconstruction

Exam tips and important questions

This lecture is perfect for students preparing for university exams or professional courses who want clear concepts and exam-oriented notes.

If you find this lecture helpful, please LIKE, SHARE, COMMENT and SUBSCRIBE to my channel for more lectures on Direct Tax, Company Accounts, Corporate Law, and Cost Accounting. Don’t forget to press the Bell Icon 🔔 to get notified whenever I upload a new video.

🏷️ Tags (copy-paste into description)

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📌 *Disclaimer:*

This video is intended for educational purposes only. All concepts are explained as per the syllabus and current legal provisions at the time of recording. Students are advised to refer to the latest amendments and guidelines.

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