by | Unit 1 [Book] | |
| Introduction, Meaning of Shares | VIEW |
| Types of Shares (Equity Shares and Preference Shares), Features of Equity & Preference Shares | VIEW |
| Issue of Shares, Procedure for Issue of Shares, Kinds of Share Issues | VIEW |
| Types of Share Issues, Issue of Shares at Par, at Premium and at Discount | VIEW |
| Subscription of Shares, Minimum Subscription, Over-Subscription | VIEW |
| Pro- Rata Allotment of Shares | VIEW |
| Accounting for Issue of Shares at Par, Premium, Discount | VIEW |
| Calls in Arrears and Calls in Advance | VIEW |
| Unit 2 [Book] | |
| Introduction, Overview of Redemption of Debentures Meaning, Importance and Objectives of Redemption | VIEW |
| Methods of Redemptions: | |
| Redemption Out of Profit | VIEW |
| Redemption Out of Capital | VIEW |
| Redemption by Payment in Lump Sum | VIEW |
| Redemption by Instalments | VIEW |
| Redemption by Purchase in the Open Market | VIEW |
| Key Financial Adjustments in Redemption of Debentures | VIEW |
| Provision for Premium on Redemption of Debentures | VIEW |
| Treatment of Unamortized Debenture Discount or Premium | VIEW |
| Accounting for Redemption of Debentures under Sinking Fund method | VIEW |
| Journal Entries | VIEW |
| Ledger Accounts | VIEW |
| Preparation of Financial Statements | VIEW |
| Post- Redemption as per Schedule III to Companies Act 2013 | VIEW |
| Unit 3 [Book] | |
| Introduction, Meaning of Underwriting | VIEW |
| SEBI regulations regarding Underwriting | VIEW |
| Underwriting Commission | VIEW |
| Underwriter, Functions, Advantages of Underwriting | VIEW |
| Types of Underwriting | VIEW |
| Marked and Unmarked Applications | VIEW |
| Determination of Liability in respect of Underwriting Contract when fully Underwritten and Partially Underwritten with and without firm Underwriting | VIEW |
| Unit 4 [Book] | |
| Introduction Meaning and Need for Valuation of Shares | VIEW |
| Factors affecting Value of Shares | VIEW |
| Methods of Share Valuation illustration on: | |
| Intrinsic Value Method | VIEW |
| Yield Method | VIEW |
| Earning Capacity Method | VIEW |
| Fair Value Method | VIEW |
| Rights Issue | VIEW |
| Valuation of Rights Issue | VIEW |
| Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model | VIEW |
| Unit 5 [Book] | |
| Statutory Provisions regarding Preparation of Financial Statements of Companies as per schedule III of Companies act. 2013 | VIEW |
| List of the Companies follow Schedule III of companies Act 2013 | VIEW |
| Preparation of Statement of Profit and Loss | VIEW |
| Preparation of Statement of Balance Sheet | VIEW |
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