Books of Accounts and Statutory Books -- Issue of shares and debentures – Forfeiture and re-issue of share – Surrender of share- Right Issue – Books Building process – Underwriting.
Redemption of Preference Shares and Debentures –Debenture trust Deed: Meaning and function.
Preparation and presentation of Final Accounts: Legal requirements – Revised Schedule VI- part I & Part –II- Dividend provision- Fixed Asset schedule.
Valuation of Shares (Net asset, Net worth, Yield, Fair value method) and Goodwill (Super profits – Sliding –scale valuation, Capitalization, annuity) – Methods.
Liquidation of Companies- Statement of affairs- Deficiency Account.
Reference Book:
1. T.S.Reddy & Dr.A. Murthy: Corporate Accounting, Margham publication,6th revised edition,2011,chennai 2. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publications, 2005, New Delhi. 3. Shukla M.C., Grewal T.S. & Gupta S.L., “Advanced Accountancy”, S. Chand & Co., 2010, New Delhi.3.
Text Book:
1. Advanced Accountancy Volume –II -R.L. Gupta & M. Radhasamy, sultan chand, 2008