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 Transferor Company and Transferee Company | VIEW |
| Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction) | VIEW |
| Unit 3 Internal Reconstruction [Book] | |
| Introduction, Meaning and Need for Internal Reconstruction | VIEW |
| Types of Capital Reduction | VIEW |
| Objectives of Capital Reduction | VIEW |
| Legal Provisions for Reduction of Share Capital under Companies Act, 2013 | VIEW |
| Accounting for Capital Reduction | VIEW |
| Problems on Journal Entries | VIEW |
| Preparation of Capital Reduction Account | VIEW |
| Preparation of Reconstructed Balance sheet | VIEW |
| Unit 4 Liquidation of Companies [Book] | |||
| Liquidation of Companies Meaning, Types of Liquidation | VIEW | VIEW | VIEW |
| Modes of Winding up | VIEW | VIEW | |
| Order of Payment | VIEW | 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 | |
| Inflation Accounting | VIEW | |
| Investment Accounting | VIEW | |
| Automated accounting process | VIEW | |
| Cloud based accounting | VIEW | |
| Data analytics and forecasting tools | VIEW | VIEW |
| Rise of accounting software solutions | VIEW | |
| Blockchain | VIEW | |
| Forensic Accountancy | VIEW | |
| Advisory Services | VIEW | VIEW |
| Artificial Intelligence in Accounting | VIEW | |
| Big Data in Accounting | VIEW | |
| Remote Work Setting | VIEW | |
| Outsourcing of Accounting of Functions | VIEW | |
| Changing financial standards | VIEW | |
| Workplace wellness accounting, etc. | VIEW | |
| Others | ||
| 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 Public expenditure accounting | VIEW | |
| Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting | VIEW | |
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