Corporate Accounting

19/11/2020 2 By indiafreenotes
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