by | Unit 1 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 | |
| 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} | |
| Internal Reconstruction Meaning, Objective, Procedure | VIEW |
| Form of Reduction | VIEW |
| Passing of Journal Entries for Internal Reconstruction | VIEW |
| Preparation of Reconstruction accounts | VIEW |
| Preparation of Balance Sheet after Reconstruction (Vertical Format) | VIEW |
| Unit 4 Liquidation of Companies {Book} | |||
| Liquidation of Companies Meaning, Types of Liquidation | VIEW | VIEW | VIEW |
| Order of Payment | 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 |
| 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 Forensic 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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