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Syllabus

UNIT
1
Issue of Shares & Debentures

Introduction – Issue of Shares and Debentures – Forfeiture and Re-issue of Shares – Surrender of Shares – Rights Issue – Underwriting.

UNIT
2
Redemption of Preference Shares and Debentures

Redemption of Preference shares: Introduction – Provisions of Companies Act – Methods. Redemption of Debentures – Introduction – Condition of Redemption of Debentures – Methods

UNIT
3
Final Accounts of Companies

Introduction – Revised Schedule VI – Statement of Profit and Loss – Balance Sheet – Managerial Remuneration

UNIT
4
Valuation of Goodwill and Shares

Valuation of Goodwill: Nature – Need – Factors affecting Value of Goodwill - Methods. Valuation of Shares: Need – Factors affecting Valuation of Shares - Methods.

UNIT
5
Liquidation of Companies

Liquidation of Companies –Modes of winding up - Statement of Affairs – Deficiency or Surplus Account.

Reference Book:

1. Advanced Accountancy - Volume-II - R.L.Gupta & M.Radhasamy, Sultan Chand &Sons, New Delhi, 2015 2. Advanced Accountancy - S.P.Jain & K.L.Narang, Kalyani Publishers, New Delhi, 2015

Text Book:

1. T.S Reddy & Dr.A.Murthy, “Corporate Accounting ”,Margham Publications, 2018, ISBN -978 -93-81430-56-9

 

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