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

Unit 1 Redemption of Preference Shares [Book]
Meaning, legal provisionsVIEW
Treatment regarding premium on redemptionVIEWVIEW
Creation of Capital Redemption Reserve AccountVIEW
Fresh issue of sharesVIEWVIEW
Arranging for Cash balance for the purpose of redemptionVIEW
Minimum number of Shares to be issued for redemptionVIEW
Issue of bonus sharesVIEWVIEW
Preparation of Balance sheet (Vertical forms) after redemptionVIEW

 

Unit 2 Mergers and Acquisition of Companies [Book]
Meaning of Amalgamation and AcquisitionVIEW
Types of Amalgamation, Amalgamation in the Nature of Merger & PurchaseVIEW
Methods of Purchase ConsiderationVIEW
Calculation of Purchase Consideration (Ind AS 103)VIEW
Net Asset MethodVIEW
Net Payment MethodVIEW
Accounting for AmalgamationVIEW
Entries and Ledger Accounts in the Books of Transferor Company and Transferee CompanyVIEW
Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction)VIEW

 

Unit 3 Internal Reconstruction [Book]
Introduction, Meaning and Need for Internal ReconstructionVIEW
Types of Capital ReductionVIEW
Objectives of Capital ReductionVIEW
Legal Provisions for Reduction of Share Capital under Companies Act, 2013VIEW
Accounting for Capital ReductionVIEW
Problems on Journal EntriesVIEW
Preparation of Capital Reduction AccountVIEW
Preparation of Reconstructed Balance sheetVIEW

 

Unit 4 Liquidation of Companies [Book]
Liquidation of Companies Meaning, Types of LiquidationVIEWVIEWVIEW
Modes of Winding upVIEWVIEW
Order of PaymentVIEWVIEW
Calculation of Liquidator’s RemunerationVIEW
Preparation of Liquidators Final Statement of AccountVIEW

 

Unit 5 Recent Developments in Accounting & Accounting Standard’s [Book]
Meaning, Definitions, Characteristics, Functions and Importance of Human Resource AccountingVIEW
Inflation AccountingVIEW
Investment AccountingVIEW
Automated accounting processVIEW
Cloud based accountingVIEW
Data analytics and forecasting toolsVIEWVIEW
Rise of accounting software solutionsVIEW
BlockchainVIEW
Forensic AccountancyVIEW
Advisory ServicesVIEWVIEW
Artificial Intelligence in AccountingVIEW
Big Data in AccountingVIEW
Remote Work SettingVIEW
Outsourcing of Accounting of FunctionsVIEW
Changing financial standardsVIEW
Workplace wellness accounting, etc.VIEW
Others
Meaning, Definitions, Characteristics, Functions and Importance of Environmental AccountingVIEW
Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accountingVIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accountingVIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility AccountingVIEW

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