by | Unit 1 Redemption of Preference Shares {Book} | ||
| Meaning, legal provisions | VIEW | |
| Treatment regarding premium on redemption | VIEW | VIEW |
| Creation of Capital Redemption Reserve Account | VIEW | |
| Fresh issue of shares | VIEW | VIEW |
| Arranging for cash balance for the purpose of redemption | VIEW | |
| Minimum number of shares to be issued for redemption | VIEW | |
| Issue of bonus shares | VIEW | VIEW |
| Preparation of Balance sheet (Vertical forms) after redemption | VIEW | |
| Unit 2 Mergers and Acquisition of Companies {Book} | |
| Meaning of Amalgamation and Acquisition | VIEW |
| Types of Amalgamation, Amalgamation in the Nature of Merger& Purchase | VIEW |
| Methods of Purchase Consideration | VIEW |
| Calculation of Purchase Consideration (Ind AS 103) | VIEW |
| Net Asset Method | VIEW |
| Net Payment Method | VIEW |
| Accounting for Amalgamation | VIEW |
| Entries and Ledger Accounts in the Books of Transfer or Company and Transferee Company | VIEW |
| Preparation of new Balance sheet.(Vertical Format) (Excluding External Reconstruction) | VIEW |
| Unit 3 Internal Reconstruction {Book} | |
| Internal Reconstruction Meaning, Objective, Procedure | VIEW |
| Form of Reduction | VIEW |
| Passing of Journal Entries for Internal Reconstruction | VIEW |
| Preparation of Reconstruction accounts | VIEW |
| Preparation of Balance Sheet after Reconstruction(Vertical Format) | VIEW |
| Unit 4 Liquidation of Companies {Book} | |||
| Liquidation of Companies Meaning, Types of Liquidation | VIEW | VIEW | VIEW |
| Order of Payment | VIEW | ||
| Calculation of Liquidator’s Remuneration | VIEW | ||
| Preparation of Liquidators Final Statement of Account | VIEW | ||
| Unit 5 Recent Developments in Accounting & Accounting Standard’s {Book} | ||
| Meaning, Definitions, Characteristics, Functions and Importance of Human Resource Accounting | VIEW | |
| Meaning, Definitions, Characteristics, Functions and Importance of Environmental Accounting | VIEW | |
| Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accounting | VIEW | |
| Meaning, Definitions, Characteristics, Functions and Importance of Forensic accounting | VIEW | |
| Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting | VIEW | |
| Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting | VIEW | |
| Indian Accounting Standards Meaning | VIEW | VIEW |
| VIEW | ||
| Need for accounting standards in India | VIEW | |
| Accounting standards Board (ASB) | VIEW | |
| Process of setting accounting standards in India | VIEW | |
| A brief theoretical study of Indian accounting standards | VIEW | |
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