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.
Reference Book:
Reference Book: 1. Advanced Accounting, S.P. Jain & K.L. Narang, Kalyani Publications, New Delhi, 2014 2. Corporate Accounts - Theory Method and Application , Gupta R.L. & Radhaswamy M, Sultan Chand & Co., New Delhi, 13th Revised Edition 2014. 3. Advanced Accountancy, Part-I, Dr. M.A. Arulanandam, Dr. K.S. Raman, Himalaya Publications, New Delhi, 2015 4. Financial Accounting, Reddy & Murthy, Margham Publicatuions, Chennai, 2014
Text Book:
Advanced Accountancy, Shukla M.C., Grewal T.S. & Gupta S.L., S. Chand & Co., New Delhi, 2014