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Lecture Notes

UNIT 1:
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Books of Accounts and Statutory Books Issue of shares Types of shares Issue of shares at par Issue of shares at premium Issue of shares debentures Forfeiture and re-issue of share Forfeiture and re-issue of share Surrender of share Right Issue Books Building process Underwriting. Underwriting. Underwriting.
UNIT 2:
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Redemption of Preference Shares- at par out of profits Redemption at premium out of profits Redeemable preference shares Redemption partly out of profits Redemption partly out of profits and partly out of fresh issue Redemption of Debentures Redemption with out provision Redemption of Debentures- by conversionand Sinking fund method Redemption of Debentures- by conversionand Sinking fund method Redemption of Debentures- by conversionand Sinking fund method Redemption of Debentures-Insurance policy method Redemption of Debentures-Insurance policy method Debenture trust Deed: Meaning and function.
UNIT 4:
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Valuation of Shares –need and methods Net asset method Yield method Valuation of Goodwill Calculation of Goodwill Average profit method Super profit method Annuity method Capitalization method Capitalization method
UNIT 5:
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Liquidation of Companies Modes of winding up Statement of affairs Statement of affairs Preparation of Statement of affairs Preparation of Statement of affairs Deficiency Account Deficiency Account Preparation of Deficiency Account Preparation of Liquidator’s final Account