Advanced Corporate Accounting Bangalore North University B.Com SEP 2024-25 4th Semester Notes

Unit 1 [Book]
Goodwill, Introductions, Meaning, Definitions, Needs, Origins and Factors affecting Goodwill VIEW
Provision Regarding Goodwill in Various Accounting Standards VIEW
Methods of Valuation of Goodwill VIEW
Unit 2 [Book]
Valuation of Shares, Introductions, Meaning, Needs and Factors Affecting Valuation of Shares VIEW
Methods of Valuation of Shares VIEW
Valuations of Fully Paid-Up and Partly Paid-Up Equity Shares VIEW
Net Assets Method of Valuation of Share VIEW
Yield Method of Valuation of Shares VIEW
Fair Value Method of Shares VIEW
Earning Capacity Method VIEW
Unit 3 [Book]
Liquidation of Company, Introduction, Meaning and Definition VIEW
Methods of Liquidation VIEW
Preferential Payments, Introductions, Meaning, Features and Types VIEW
Overriding Preferential Payments as per the Insolvency and Bankruptcy Code VIEW
Power and Duties of Liquidators VIEW
Liquidator’s Remuneration VIEW
Order of Disbursement to be made by Liquidator VIEW
Preparation of Liquidator’s Final Statement of Account VIEW
Unit 4 [Book]
Merger and Acquisition, Meaning, Types and Objectives VIEW
Provisions of AS-14 VIEW
Amalgamation, Meaning, Reasons, Types VIEW
Amalgamation in the Nature of Merger and Purchase VIEW
Accounting for Amalgamation VIEW
Purchase Consideration, Lump Sum Method, Net Assets Method, Net Payment Method, Shares Exchange Method VIEW
Discharge of Purchase Consideration VIEW
Unit 5 [Book]
Closing Journal Entries and Ledger Accounts in the Books of Transferor Company VIEW
Opening Journal Entries in the Books of Transferee Company VIEW
Calculation of Goodwill VIEW
Calculation of Capital Reserve VIEW
Preparation of Balance Sheet after Merger as per Schedule III of Companies Act 2013 VIEW

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