Corporate Accounting

by indiafreenotes06/07/202023/12/2020

Unit 1 Underwriting of Shares {Book}
Underwriting of Shares Meaning	VIEW
Underwriting Commission	VIEW
Underwriter functions	VIEW
Advantages of Underwriting	VIEW
Types of Underwriting	VIEW
Marked and Unmarked Applications	VIEW
Underwriting Process	VIEW

Unit 2 Profit Prior to Incorporation {Book}
Calculation of Sales Ratio	VIEW
Time Ratio	VIEW
Weighted Ratio	VIEW
Treatment of capital and revenue expenditure	VIEW
Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit and Loss Account and Balance Sheet	VIEW

Unit 3 Valuation of Goodwill {Book}
Meaning, Circumstances, Factors of Valuation of Goodwill	VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill	VIEW
Super Profit Method of Valuation of Goodwill	VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill	VIEW
Annuity Method of Valuation of Goodwill	VIEW

Unit 4 Valuation of Shares {Book}
Meaning, Need for Valuation of Shares	VIEW
Factors Affecting Valuation of Shares	VIEW
Methods of Valuation:
Intrinsic Value Method of Shares	VIEW
Yield Method of Shares	VIEW
Earning Capacity Method of Shares	VIEW
Fair Value of shares	VIEW
Rights Issue	VIEW
Valuation of Rights Issue	VIEW

Unit 5 Company Final Accounts {Book}
Statutory Provisions regarding preparation of Company Final Accounts	VIEW
Treatment of Special Items	VIEW
Tax deducted at source	VIEW
Advance payment of Tax	VIEW
Provision for Tax	VIEW
Depreciation	VIEW
Interest on debentures	VIEW
Dividends	VIEW
Rules regarding payment of dividends	VIEW
Transfer to Reserves	VIEW
Preparation of Profit and Loss Account and Balance Sheet in vertical form	Book

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