Corporate Accounting

Accounting for Share Capital Equity Share Capital – Issue, Forfeiture, and Re-issue of Forfeited Shares; Issue of Bonus Shares and Right Shares; Concept of Book Building, Dematerialization, and Employees Stock option Scheme.
Issue of Shares to Vendors, Promoters, and Issue of Sweat Equity Shares. SEBI Guidelines

Accounting for Debentures: Types of Debentures; Difference between Shares and debentures, Accounting treatment for Issue of Debentures, Treatment of Discount on issue on Debentures and Interest on Debentures
Redemption of Debentures – Sources of Redemption of Debentures, Sinking Fund Method, Redemption by Purchase in Open Market;.

Issue and Redemption of Preference Shares: Concept , Accounting and Calculation of Fresh Issue of shares to comply with section 80 of the companies Act, Minimum Fresh Issue to provide Funds for Redemption. Fully Paid up and Partly Paid up shares and their Redemption. Buy Back of Shares
Contents of Financial Statements of a Joint Stock Company.

Accounting for Amalgamation of Companies: Meaning; Types of Amalgamation; Calculation of Purchase Consideration; Accounting Methods of Amalgamation, Treatment in the books of Transfer or and Transferee Companies.

Accounts of Companies Liquidation: Methods of winding up of company , statement of affairs, preferential payment, Deficiency or surplus Account, Procedure of preparing the Liquidators final statement of account, Calculation of liquidators remuneration