Corporate Accounting Key I 2025

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)