Corporate Accounting 2024

Unit – I Issue of Shares Issue of Shares – Premium – Discount – Forfeiture – Reissue – Pro-rata Allotment – Issue of Rights and Bonus Shares – Underwriting of Shares and Debentures – Underwriting Commission – Types of Underwriting.
Unit – II Issue & Redemption of Preference Shares & Debentures- Redemption of Preference Shares–Provisions of Companies Act– Capital Redemption Reserve – Minimum Fresh Issue – Redemption at Par, Premium and Discount. Debentures: Issue and Redemption – Meaning – Methods – In One lot–in Instalment – Purchase in the Open Market includes Ex-interest and Cum-interest – Sinking Fund Investment Method.
Unit – III Final Accounts – Introduction – Final Accounts – Form and Contents of Financial Statements as Per Schedule III of Companies Act 2013 – Part I Form of Balance Sheet – Part II Form of Statement of Profit and Loss – Ascertaining Profit for Managerial Remuneration
Unit – IV Valuation of Goodwill & Shares- Valuation of Goodwill – Meaning – Need for Valuation of Goodwill – Methods of Valuing Goodwill – Average Profit – Super Profit – Annuity and Capitalization Method. 15 6 Valuation of Shares – Need for Valuation of Shares – Methods of Valuation of Shares – Net Assets Method – Yield and Fair Value Methods.
Unit- V Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and its Applicability in India – Indian Accounting Standards – Meaning – Objectives – Significance – Procedures for Formulation of Standards – Ind AS – 1 Presentation of Financial Statement, Ind AS – 2 Valuation of Inventories, Ind AS – 7 Cash Flow Statement, Ind AS – 8 Accounting Policies, Changes in Accounting Estimate and Errors, Ind AS – 16 – Property, Plant & Equipment, Ind AS 38 – Intangible Assets Ind AS – 103, Business Combinations Ind AS 110, Consolidated Financial Statement. (Theory Only)