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:
. S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi. 2. Gupta R.L. & Radhaswamy M. ,”Corporate Accounts “, Theory Method and Application- 13th Revised Edition 2006, Sultan Chand & Co., New Delhi. 3. Gupta R.L. & Radhaswamy M.,”Corporate Accounts “, Theory Method and Application- 13th Revised Edition 2006, Sultan Chand & Co., New Delhi.
Text Book:
Shukla M.C., Grewal T.S. & Gupta S.L., “Advanced Accountancy”, S. Chand & Co., New Delhi
