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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