Advanced Corporate Accounting Bangalore University B.com 4th Semester NEP Notes

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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