Corporate Accounting

19/11/2020 2 By indiafreenotes
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 Redemption of Debentures {Book}
Meaning of Debentures, Types of Debentures VIEW
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 of Debentures VIEW
Redemption by Payment in Lump Sum, Open Market, Conversion VIEW
Sinking Fund Method 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
Capitalization of Profit Method 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 VIEW