Companies – Introduction- Types of companies – Share capital – Types of shares – Issues of shares, Par, Premium and Discount -Forfeiture -Reissue – Surrender of Shares – Right Issue – Underwriting.
Redemption of Preference Shares. Debentures – Issue – Redemption: Sinking Fund Method.
Valuation of Goodwill and Shares – Need – Methods of valuation of Goodwill and Shares.
Final Accounts of Companies - Calculation of Managerial Remuneration and preparation according to theSchedules of the Companies act.
Liquidation – Liquidator’s final statement of accounts – Accounting standards 14 - 26 – InternationalFinancial Reporting System – concepts.
Reference Book:
R.L.Gupta: Advanced Accounting,10thedition,2018,jainpublications.ISBN-13-9788180541865 Jain & Narang: Advanced Accounting, 11th edition kalyani publishers 2019, ISBN-13: 978- 9327224986
Text Book:
T.S. Reddy & Dr. A. Murthy:Corporate Accounting, Margham publications, Chennai ,2017, ISBN-13: 978-9383242047
