Contents
1. Corporate Accounting (Company Accounts)—Issue of Share Capital
1.2 Characteristics of a Company
1.3 Kinds of Companies (or) Types of Companies
1.4 Privileges of a Private Limited Company
1.7 Differences Between “Capital Reserve” and “Reserve Capital”
1.11 General Meetings of the Company
1.15 Floating of a Company (Forming A New Company)
1.18 Accounting Treatment for Issue of Shares for Cash
1.23 Issue of Shares from the Standpoint of Issue Price
1.25 More than one Type of Shares
1.26 Shares Issued for Consideration other than Cash
1.28 Re-issue of Forfeited Shares
1.29 Employee Stock Option Plan
2. Underwriting of Shares and Debentures
2.2 Underwriting Commission and Payment
2.6 Applications—Marked, Unmarked and Firm-underwriting Applications
3. Redemption of Preference Shares
3.1 Issue and Redemption of Preference Shares
3.2 Determination of the Amount of New Issue
3.3 Stages in Solving Problems
4. Issue and Redemption of Debentures
4.1 Meaning and Definition of Debenture
4.4 Differences Between Shares and Debentures
4.7 Accounting for Issue of Debentures
4.8 Terms of Issue of Debentures
4.10 Discount or Loss on Issue of Debentures
4.11 Loss on Issue of Debentures
5. Acquisition of Business (Purchase of Business)
5.1 Factors Associated with Acquisition of Business
5.2 Determination of Purchase Consideration
6. Profits Prior to Incorporation
6.2 Accounting Treatment of Profits/Losses Prior to Incorporation in the Books of the Company
6.3 Methods of Ascertaining Profit or Loss Prior to Incorporation
6.4 Basis of Apportionment of Expenses
6.5 Advanced Problems—Professional Course Level
6.6 Accounting Standard AS-5 Revised
7. Final Accounts of Companies
7.2 Preparation of Final Accounts
8. Valuation of Goodwill and Shares
8.2 Need for Valuation of Goodwill
8.3 Factors Affecting the Value of Goodwill
8.5 Methods of Valuation of Goodwill
8.6 Part B—Valuation of Goodwill Advanced Problems
8.8 Methods of Valuation of Shares
8.9 Different Categories of Equity Shares
8.10 Methods of Valuation of Shares—Other Methods Illustrated
8.11 Price–Earnings Ratio—(PE Ratio)
9. Amalgamation, Absorption and External Reconstruction
9.3 Accounting Treatment as per AS–14
10.1 Meaning and Salient Features of Liquidation
10.4 Statement of Deficiency or Surplus (List H)
10.5 Liquidator’s Final Statement of Account
10.6 “B” List of Contributories
11.1 Need for Internal Reconstruction
11.2 Methods of Internal Reconstruction
11.3 Handling of Reconstruction Account
11.4 Balance Sheet after Reconstruction
12.3 Legal Requirements for a Holding Company
12.4 Consolidated Financial Statements
13. Accounts of Banking Companies
13.1 Definition and Meaning of Bank, Banking and Banking Company
13.2 Forms of Business of Banking Companies
13.3 Classification of Commercial Banks
13.4 Important Legal Provisions of Banking Regulation Act 1949
13.5 Principal Books of Accounts
13.7 System of Banking Accounting
13.8 Preparation and Presentation of Final Accounts
13.9 Guidelines of RBI for Profit and Loss Account
13.11 Provision for Non-performing Assets
13.13 Guidelines of RBI for Preparing Balance Sheet
14. Insurance Company Accounts
14.4 Insurance Business in India
14.5 Accounts of Insurance Companies
14.6 Special Terms Relating to Insurance Accounts
14.7 Some Special Terms Relating to Insurance Business
14.9 Accounting Principles for Preparation of Financial Statements
14.10 Disclosures Forming Part of Financial Statements
14.11 General Instructions for Preparation of Financial Statements
14.12 Contents of Management Report
14.13 Preparation of Financial Statements
14.14 Accounting Principles for Preparation of Financial Statements
14.15 Disclosures Forming Part of Financial Statements
14.16 General Instructions for Preparation of Financial Statements
14.17 Contents of Management Report
14.18 Preparation of Financial Statements
14.19 Reserve for Unexpired Risk
16.2 Cash Flow Statement—Preparation
16.4 Cash Inflow from Trading Commission
16.5 Calculation of Cash Outflow on Purchases—Purchases include Both Cash and Credit Purchases
16.6 Cash Outflow on Expenses Incurred
16.7 Cash Flow Investing Activities
16.8 Cash Flow Financing Activities
16.9 Accounting Treatment of Special Items
16.10 Important Steps (Stages) in the Preparation of Cash Flow Statement