- Cover
- Title page
- Contents
- Dedication
- Preface
- Chapter 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
- Question Bank
- Chapter 2. Underwriting of Shares and Debentures
- Chapter 3. Redemption of Preference Shares
- Chapter 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
- Question Bank
- Chapter 5. Acquisition of Business (Purchase of Business)
- Chapter 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
- Question Bank
- Chapter 7. Final Accounts of Companies
- Chapter 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)
- Question Bank
- Chapter 9. Amalgamation, Absorption and External Reconstruction
- Chapter 10. Liquidation of Companies
- Chapter 11. Internal Reconstruction
- Chapter 12. Holding Company Accounts
- Chapter 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
- Question Bank
- Chapter 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
- Question Bank
- Chapter 15. Double Account System
- Chapter 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
- Question Bank
- Acknowledgements
- Copyright
-
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