by | Unit 1 [Book] | |
| Introduction, Overview of Redemption of Debentures Meaning, Importance and Objectives of Redemption | VIEW |
| Methods of Redemptions: | |
| Redemption Out of Profit | VIEW |
| Redemption Out of Capital | VIEW |
| Redemption by Payment in Lump Sum | VIEW |
| Redemption by Instalments | VIEW |
| Redemption by Purchase in the Open Market | VIEW |
| Key Financial Adjustments in Redemption of Debentures | VIEW |
| Provision for Premium on Redemption of Debentures | VIEW |
| Treatment of Unamortized Debenture Discount or Premium | VIEW |
| Accounting for Redemption of Debentures under Sinking Fund method | VIEW |
| Journal Entries | VIEW |
| Ledger Accounts | VIEW |
| Preparation of Financial Statements | VIEW |
| Post- Redemption as per Schedule III to Companies Act 2013 | VIEW |
| Unit 2 [Book] | |
| Introduction, Meaning and Definition of Underwriting, Importance of Underwriting in Raising Capital | VIEW |
| Types of Underwriting: Firm Underwriting, Conditional Underwriting, and Sub-Underwriting | VIEW |
| Role of Underwriters in Capital Markets | VIEW |
| Ethical Practices in Underwriting | VIEW |
| Key Clauses in Underwriting Agreements | VIEW |
| SEBI Guidelines on Commission Rates and Responsibilities | VIEW |
| Calculation of Liabilities and Commission: Gross Liability and Net Liability | VIEW |
| Marked Applications and Unmarked Applications | VIEW |
| Proportionate Liability in Syndicated Underwriting | VIEW |
| Accounting for Underwriting: Treatment of Underwriting Commission in the Company’s Book and Settlement between Parties | VIEW |
| Underwriter’s Account | VIEW |
| Unit 3 [Book] | |
| Introduction Meaning and Need for Valuation of Shares | VIEW |
| Factors affecting Value of Shares | VIEW |
| Methods of Share Valuation illustration on: | |
| Intrinsic Value Method | VIEW |
| Yield Method | VIEW |
| Earning Capacity Method | VIEW |
| Fair Value Method | VIEW |
| Rights Issue | VIEW |
| Valuation of Rights Issue | VIEW |
| Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model | VIEW |
| Unit 4 [Book] | |
| Statutory Provisions regarding Preparation of Financial Statements of Companies as per schedule III of Companies act. 2013 | VIEW |
| List of the Companies follow Schedule III of companies Act 2013 | VIEW |
| Preparation of Statement of Profit and Loss | VIEW |
| Preparation of Statement of Balance Sheet | VIEW |
| Unit 5 [Book] | |
| Buyback of Shares Meaning, Objectives and Legal framework for buyback under the Companies Act, 2013 | VIEW |
| Methods of Buyback: | |
| Open Market Purchase | VIEW |
| Tender offer of Buyback of Shares | VIEW |
| Direct Negotiation / Targeted Buyback of Shares | VIEW |
| Buyback through Book-building process | VIEW |
| Accounting Treatment of Buyback in the Company’s Book | VIEW |
| Bonus Issue Meaning, Definitions | VIEW |
| Difference between Bonus Issue and Rights Issue | VIEW |
| Reasons for issuing Bonus Shares | VIEW |
| Advantages and Disadvantages for the Company and Shareholders for issuing Bonus Shares | VIEW |
| Legal Framework, Relevant Provisions of the Companies Act, 2013 | VIEW |
| SEBI Guidelines on Bonus Issues | VIEW |
| Types of Bonus Issues (Capitalization of Reserves & Bonus Issues out of Free Reserves vs. Capital Reserves) | VIEW |
| Sources of Financing Bonus Issues (Accumulated profits, Free reserves, or Securities premium account) | VIEW |
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