Corporate Accounting

Issue and Forfeiture of Shares: Introduction, Types of Companies, Types of Shares, SEBI Guidelines on Issue of Shares including Demat Account, Accounting for issue of shares, Right Issue, Bonus issue, Issue of Shares to Vendor, Sweat Equity Shares, Employees Stock Option Scheme (ESOS), Forfeiture and Reissue of Shares.

Valuation of Goodwill: Features of Goodwill, Elements of Goodwill, Types of Goodwill, Accounting for Goodwill, Valuation of Non-Purchased Goodwill-Average Profit Method, Super Profit Method, Capitalization of Average Method, Capitalization of Super Profit Method, Annuity Method
Valuation of Shares: Need for Valuation, Factors Affecting Valuation of Shares, Methods of Valuation-Assets Backing Method, Yield Valuation Method

Redemption of Preference Shares and Buy Back of Shares: Meaning of Redemption of Preference Shares, Accounting and Calculation of Fresh issue of shares to comply with section 80 of the Act, Minimum Fresh Issue to Provide Funds for Redemption, Fully paid up and partly paid up Shares and their Redemption, Buy Back of Equity Shares.

Accounting For Debentures: Meaning and Types of Debentures, Difference between Shares and Debentures, Accounting for Issue of Debentures, Treatment of Discount on issue of Debentures and Interest on Debentures, Meaning of Redemption of Debentures, Sources of Redemption of Debentures, Methods for Redemption of Debentures.

Accounting for Different Entities:
Preparation of Accounts from Incomplete Records (Single Entry System): Nature and Limitations of the Single Entry System, Ascertainment of Profit or Loss, Difference between Double Entry System and Single Entry System.
Financial Statement of Non Profit Making Entities: Receipt and Payment Account and Income and Expenditure Account and Balance Sheet