Preference Shares | Corporate Finance | Part 2 | Section B | Episode 13 | CMA USA

🎓 Welcome to another detailed session from CMA USA Exam Coach! In this episode, we cover the full concept of Preference Shares — a crucial part of understanding equity financing and cost of capital for your CMA exam. This session includes theory, comparisons, types of preference shares, practical examples, and cost calculations. 👨‍🏫 Whether you're studying for Part 2 of the CMA USA exam or revising capital structure concepts, this video will give you the clarity and confidence you need. 🧭 📽️ Chapter Timings 00:00 – Introduction to Preference Shares 03:45 – Difference Between Bonds and Preference Shares 06:50 – Difference Between Equity Shares and Preference Shares 09:47 – Selling Price of Preference Shares 14:18 – Cost of Preference Shares (Concept & Formula) 19:05 – Types of Preference Shares (With Examples) 21:52 – Problem Example: Cumulative vs Non-Cumulative Shares 23:17 – Advantages of Preference Shares for a Company 25:03 – Disadvantages of Preference Shares 26:35 – Designation or Description of the Preferred Shares. 28:05 – Summary of the Topic 📚 Key Concepts Covered What are Preference Shares? Preference Shares vs Bonds Preference Shares vs Common Equity Cumulative vs Non-Cumulative Shares Selling Price vs Cost of Preference Shares Tax implications Company perspective – advantages and disadvantages Real exam-style problem examples 🔔 Don’t forget to like, subscribe, and turn on the notification bell to never miss any CMA exam topic breakdowns! #CMAUSA #CMAExamCoach #PreferenceShares #FinanceConcepts #CMAUSAPart2 #CostOfCapital #CorporateFinance #AccountingEducation #CMAReview #WACC #CMAUSAExam #LearnFinance #FinancialManagement