Company Accounts
Company, Types of Company, Memorandum of Association, Articles of Association, Books of Accounts.
Shares of Company, Share Capital, Issue of Shares at Par, Shares Issue at Premium, Shares Issue at Discount, Calls on Share, Pro-rata Allotment, Forfeiture of Shares, Reissue of Forfeited Share,
Preference Shares, Redemption of Preference Share, Utilisation of Reserve for Redemption,
Debenture, Types of Debenture, Debentures Issue against Cash, Issue of Debentures in instalments, Issue of Debentures at Discount, Debentures Issued for consideration other than cash, Debenture Issued as Collateral Security, Debenture Interest.
05 Profit / Loss Prior to Incorporation
05 Profit / Loss Prior to Incorporation
Treatment
of Pre- Incorporation Profit/ Loss, Computation
of Pre- Incorporation Profit /
Loss, Change in Ratios, Statutory Report
Underwriting,
Types of Underwriting, Determination of Underwriter’s Liabilities
Employees
Stock Option Scheme, Accounting Procedure for Employee Share-Based Payments,
Issue of Shares under ESOP, Employee Stock Purchase Scheme (ESPS)
Debenture Redemption Reserve (DRR),
Redemption of total debentures, Redemption in Installments, Sinking Fund
Method, Insurance Policy Method, Interest on Own Debentures, Purchase of
Debentures before Specified Date, Partial Redemption
Conversion
& Reconversion of Shares & Stocks, Sub-Division of Shares, Cancellation
of unissued Shares
Utilisation
of Reserves for Bonus Issue, Accounting Entries for Bonus Issue
Rules
of Buy-back of Shares, Sources of Fund for Buy Back of Shares, Accounting Treatment
for Buy-back of Shares
Types of Amalgamation, Purchase Consideration,
Accounting Method of Amalgamation
Reconstruction, Internal Reconstruction,
External Reconstruction
14 Liquidation of
Companies
Modes of Winding Up, Statement of Affairs, Payment of Liabilities on Winding Up, Deficiency/Surplus Account, Receiver’s Receipts and Payment Account , Liquidator’s Cash Account, Liquidator’s Statement of Account,
Modes of Winding Up, Statement of Affairs, Payment of Liabilities on Winding Up, Deficiency/Surplus Account, Receiver’s Receipts and Payment Account , Liquidator’s Cash Account, Liquidator’s Statement of Account,
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