Corporate Accounting

Unit 1 Redemption of Shares and Debentures {Book}
Redemption of Share		VIEW
Redemption of Debentures	VIEW	VIEW
Debentures 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 Share	VIEW	VIEW
Preparation of Balance Sheet (vertical forms) after Redemption		VIEW
Extra Topic
**Distinction between Shares and Debentures		VIEW
**Issue of Debentures, Over Subscription		VIEW
**Issue of Debentures for Consideration other than Cash		VIEW
**Issue of Debentures as a Collateral Security		VIEW
**Terms of Issue of Debentures		VIEW
**Interest on Debentures		VIEW
**Writing off Discount/Loss on Issue of Debentures		VIEW
**Redemption by Payment in Lump Sum, Open Market, Conversion		VIEW
**Sinking Fund Method		VIEW

Unit 2 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
Capitalization of Profit Method	VIEW

Unit 3 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 4 Company Final Accounts {Book}
Statutory Provisions regarding preparation of Company Final Accounts		VIEW
Treatment of Special Items		VIEW
Managerial Remuneration	VIEW	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		VIEW

Unit 5 Holding Company Accounts {Book}
Introduction, Meaning of Holding Company		VIEW
Introduction, Meaning of Subsidiary Company		VIEW
Steps, Pre-Acquisition Profits, Post Acquisition Profits		VIEW
Minority Interest		VIEW
Cost of Control or Capital Reserve	VIEW	VIEW
Unrealized Profit, Mutual Indebtedness		VIEW
Preparation of Consolidated Balance Sheet (As per AS21) under vertical format		VIEW

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