by | Unit 1 [Book] | |
| Meaning and Types of Amalgamation | VIEW |
| Amalgamation in the Nature of Merger and Purchase | VIEW |
| Amalgamation Relevant Accounting Standards: AS-14 (or Ind AS 103) | VIEW |
| Methods of Accounting: Pooling of interest method, Purchase method | VIEW |
| Purchase Consideration, Types of PC: Lump Sum, Net Assets, Net Payment, and Shares method | VIEW |
| Ledger accounts in the books of Transferor and Incorporation Entries in books of Transferee Company | VIEW |
| Preparation of Balance Sheet after Amalgamation | VIEW |
| Treatment of Inter-company Transactions, Debts and Unrealized Profits | VIEW |
| Unit 2 [Book] | |
| Meaning and Need for Internal Reconstruction, Methods | VIEW |
| Alteration of Share Capital | VIEW |
| Reduction of Share Capital (Legal provisions under Companies Act) | VIEW |
| Accounting Entries for: | |
| Writing off accumulated Losses and fictitious Assets | VIEW |
| Revaluation of Assets and Liabilities | VIEW |
| Reorganization of Share Capital | VIEW |
| Preparation of Capital Reduction Account and Reconstructed Balance Sheet – Legal Procedures and Compliance Requirements | VIEW |
| Unit 3 [Book] | |
| Meaning and Types of Debentures | VIEW |
| Terms of Redemption: At Par, at Premium, or at Discount | VIEW |
| Redeemable at Fixed Time or by Drawing Lots | VIEW |
| Methods of Redemption: | |
| Lump Sum Payment | VIEW |
| Instalment Basis | VIEW |
| Sinking Fund Method | VIEW |
| Journal Entries for Redemption: Debenture Redemption Reserve (DRR) and Investment (DRI) | VIEW |
| Treatment of Loss on Issue of Debentures | VIEW |
| Purchase of Own Debentures for Cancellation | VIEW |
| Unit 4 [Book] | |
| Meaning and Types of Liquidation (Compulsory, Voluntary, Creditors’ Voluntary) | VIEW |
| Legal Provisions Related to Liquidation under Companies Act | VIEW |
| Preparation Liquidator’s Final Statement of Account | VIEW |
| Calculation of Liquidator’s Remuneration | VIEW |
| Treatment of: Preferential Creditors, Secured Creditors, Calls on Contributories | VIEW |
| Order of Payment in Liquidation | VIEW |
| IBBI (Insolvency and Bankruptcy Board of India) | VIEW |
| Unit 5 [Book] | |
| Concept of Holding Companies Legal Requirements under Companies Act, 2013 | VIEW |
| Subsidiary Companies Legal Requirements under Companies Act, 2013 | VIEW |
| Need and Objectives of Companies Consolidation | VIEW |
| Key Concepts: | |
| Cost of Control | VIEW |
| Goodwill | VIEW |
| Capital Reserve | VIEW |
| Minority Interest | VIEW |
| Pre and Post acquisition Profits | VIEW |
| Elimination of Intra-group Transactions and Unrealized Profits | VIEW |
| Consolidated Profit and Loss Statement | VIEW |
| Preparation of Consolidated Balance Sheet under AS 21 | VIEW |
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