Contents

Preface

1. Corporate Accounting (Company Accounts)—Issue of Share Capital

1.1 Definition

1.2 Characteristics of a Company

1.3 Kinds of Companies (or) Types of Companies

1.4 Privileges of a Private Limited Company

1.5 Documents

1.6 Share Capital

1.7 Differences Between “Capital Reserve” and “Reserve Capital”

1.8 Shares of a Company

1.9 Equity Shares

1.10 Management of Companies

1.11 General Meetings of the Company

1.12 Quorum

1.13 Voting

1.14 Resolutions

1.15 Floating of a Company (Forming A New Company)

1.16 Minimum Subscription

1.17 Issue of Shares

1.18 Accounting Treatment for Issue of Shares for Cash

1.19 Over-subscription

1.20 Under-subscription

1.21 Calls-in-arrears

1.22 Calls-in-advance

1.23 Issue of Shares from the Standpoint of Issue Price

1.24 Cash Book

1.25 More than one Type of Shares

1.26 Shares Issued for Consideration other than Cash

1.27 Forfeiture of Shares

1.28 Re-issue of Forfeited Shares

1.29 Employee Stock Option Plan

1.30 Issue of Bonus Shares

1.31 Rights Issue

1.32 Sweat Equity

1.33 Underwriting

1.34 Buy-back of Shares

1.35 Escrow Account

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2. Underwriting of Shares and Debentures

2.1 Underwriting—Definition

2.2 Underwriting Commission and Payment

2.3 Sub-underwriters

2.4 Brokers

2.5 Managers to the Issue

2.6 Applications—Marked, Unmarked and Firm-underwriting Applications

2.7 Types of Underwriting

2.8 Accounting Treatment

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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

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4. Issue and Redemption of Debentures

4.1 Meaning and Definition of Debenture

4.2 Meaning of Some Terms

4.3 Types of Debentures

4.4 Differences Between Shares and Debentures

4.5 Debenture Trust Deed

4.6 Coupon Rate

4.7 Accounting for Issue of Debentures

4.8 Terms of Issue of Debentures

4.9 Interest on Debentures

4.10 Discount or Loss on Issue of Debentures

4.11 Loss on Issue of Debentures

4.12 Redemption of Debentures

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5. Acquisition of Business (Purchase of Business)

5.1 Factors Associated with Acquisition of Business

5.2 Determination of Purchase Consideration

5.3 Accounting Entries

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6. Profits Prior to Incorporation

6.1 Meaning

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

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7. Final Accounts of Companies

7.1 Meaning of Final Accounts

7.2 Preparation of Final Accounts

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8. Valuation of Goodwill and Shares

8.1 Valuation of Goodwill

8.2 Need for Valuation of Goodwill

8.3 Factors Affecting the Value of Goodwill

8.4 Components of Goodwill

8.5 Methods of Valuation of Goodwill

8.6 Part B—Valuation of Goodwill Advanced Problems

8.7 Valuation of Shares

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)

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9. Amalgamation, Absorption and External Reconstruction

9.1 Meaning

9.2 Types of Amalgamation

9.3 Accounting Treatment as per AS–14

9.4 Absorption

9.5 External Reconstruction

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10. Liquidation of Companies

10.1 Meaning and Salient Features of Liquidation

10.2 Order of Payments

10.3 Statement of Affairs

10.4 Statement of Deficiency or Surplus (List H)

10.5 Liquidator’s Final Statement of Account

10.6 “B” List of Contributories

10.7 Receiver for Debentures

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11. Internal Reconstruction

11.1 Need for Internal Reconstruction

11.2 Methods of Internal Reconstruction

11.3 Handling of Reconstruction Account

11.4 Balance Sheet after Reconstruction

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12. Holding Company Accounts

12.1 Holding Company

12.2 Subsidiary Company

12.3 Legal Requirements for a Holding Company

12.4 Consolidated Financial Statements

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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

13.6 Registers

13.7 System of Banking Accounting

13.8 Preparation and Presentation of Final Accounts

13.9 Guidelines of RBI for Profit and Loss Account

13.10 Special Transactions

13.11 Provision for Non-performing Assets

13.12 Income Recognition

13.13 Guidelines of RBI for Preparing Balance Sheet

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14. Insurance Company Accounts

14.1 Meaning of Insurance

14.2 Principles of Insurance

14.3 Types of Insurance

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

14.8 General Insurance

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

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15. Double Account System

15.1 Double Account System

15.2 Final Accounts

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16. Cash Flow Statement

16.1 Cash Flow Statement

16.2 Cash Flow Statement—Preparation

16.3 Cash Inflow from Debtors

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

16.11 Some Important Hints

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