Issue of Shares: Par, Premium and Discount – Forfeiture – Reissue – Surrender of Shares – Right Issue – Bonus Shares – Buy Back of Shares – Underwriting.

Issue and Redemption of Preference Shares - Issue and Redemption of Debentures: Different types of Debenture issue- Sinking Fund for Redemption, Debenture Trust.

Preparation of Statutory Report – Depreciation – Provision for taxation – Disposal of Profit – Preparation of Final Accounts.

Valuation of Goodwill and Valuation of Shares – Need – Methods of valuation of Goodwill and Shares.

Concept of Single Entry System and preparation of Statement showing Profit and Loss , Statement of Affairs - Conversion of Single Entry System into Double Entry System of Accounting.