Coming soon
Corporate Accounting
Accounting for 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.
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 – Introduction, Methods of redemption of debentures- Conversion into shares or new debentures, Payment in lump sum: Sinking Fund Method, Annual drawings: Redemption by purchase from open market.
Redemption of Preference Shares: Concept, Methods of redemption of preference shares- redemption out of profits, redemption by way of issuing new shares, redemption partly out of profits and partly out of new issue of shares, redemption by conversion in new shares .
Buy Back of Shares.
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.
1. 1. Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
2. Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi
3. Sehgal, Ashok and Sehgal, Deepak, Fundamentals of Financial Accounting, Taxmann Allied Services, New Delhi.
4. Jain, Khandelwal and Pareek, Financial Accounting, Ajmera Book Company, Jaipur
1. Tulsian, P.C., Accountancy, Tata McGraw-Hill, New Delhi
2. Goel D.K. and Goel Rajesh, Accountancy, Arya Publications, New Delhi
3. Ghosh, T.P., Fundamentals of Accounting, Sultan Chand & Sons, New Delhi.
