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 GoodwillVIEW
Provision Regarding Goodwill in Various Accounting StandardsVIEW
Methods of Valuation of GoodwillVIEW
Unit 2 [Book]
Valuation of Shares, Introductions, Meaning, Needs and Factors Affecting Valuation of SharesVIEW
Methods of Valuation of SharesVIEW
Valuations of Fully Paid-Up and Partly Paid-Up Equity SharesVIEW
Net Assets Method of Valuation of ShareVIEW
Yield Method of Valuation of SharesVIEW
Fair Value Method of SharesVIEW
Earning Capacity MethodVIEW
Unit 3 [Book]
Liquidation of Company, Introduction, Meaning and DefinitionVIEW
Methods of LiquidationVIEW
Preferential Payments, Introductions, Meaning, Features and TypesVIEW
Overriding Preferential Payments as per the Insolvency and Bankruptcy CodeVIEW
Power and Duties of LiquidatorsVIEW
Liquidator’s RemunerationVIEW
Order of Disbursement to be made by LiquidatorVIEW
Preparation of Liquidator’s Final Statement of AccountVIEW
Unit 4 [Book]
Merger and Acquisition, Meaning, Types and ObjectivesVIEW
Provisions of AS-14VIEW
Amalgamation, Meaning, Reasons, TypesVIEW
Amalgamation in the Nature of Merger and PurchaseVIEW
Accounting for AmalgamationVIEW
Purchase Consideration, Lump Sum Method, Net Assets Method, Net Payment Method, Shares Exchange MethodVIEW
Discharge of Purchase ConsiderationVIEW
Unit 5 [Book]
Closing Journal Entries and Ledger Accounts in the Books of Transferor CompanyVIEW
Opening Journal Entries in the Books of Transferee CompanyVIEW
Calculation of GoodwillVIEW
Calculation of Capital ReserveVIEW
Preparation of Balance Sheet after Merger as per Schedule III of Companies Act 2013VIEW

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