by | Unit 1 [Book] | |
| Issue of Shares | VIEW |
| Initial Subscription of Shares | VIEW |
| Right Issue of Shares | VIEW |
| Private Placement of Shares | VIEW |
| IPO | VIEW |
| FPO | VIEW |
| Book Building | VIEW |
| Prospectus | VIEW |
| Red herring Prospectus | VIEW |
| Issue of Bonus Shares, Reasons for issuing Bonus Shares, Legal Framework | VIEW |
| Relevant Provisions of the Companies Act, 2013 for issuing Bonus Shares | VIEW |
| Students are advised to go through some of the IPO documents which is available in the Public Domain) | VIEW |
| Buyback of Shares Meaning, Objectives, Legal framework for Buyback under the 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 |
| 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 |
| Preparation of Statement of Underwriters Liability | 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 |
| 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] | |
| Introduction, Meaning Concept of Profit (or Loss) Prior to the date of Incorporation | VIEW |
| Pre-incorporation vs. Post-incorporation Periods | VIEW |
| Calculation of Apportionment Ratios: | |
| Sales Ratio | VIEW |
| Time Ratio | VIEW |
| Weighted Ratio | VIEW |
| Treatment of Capital and Revenue Incomes and Expenditures | VIEW |
| Ascertainment of pre-incorporation and post- incorporation profits by preparing statement of Profit and Loss (Vertical Format) as per schedule III of Companies Act, 2013 | VIEW |
| Unit 5 [Book] | |
| Statutory Provisions regarding Maintenance of Accounts by Company Section 128, 129, 134 | VIEW |
| Fundamental Accounting assumption: Going Concern, Accrual, Consistency | VIEW |
| Annual Returns under Section 92, (Form AOC-4 & MGT-7A) | VIEW |
| Preparation of Financial Statements of Companies as per schedule III to companies act, 2013 | VIEW |
| Schedule 7 to Companies Act of 2013 for understanding the Rate of Depreciation on Key assets such as Plant and Machinery, Furniture and Fixtures, Office equipment, Vehicle, buildings, Intellectual Properties and Intangible Assets | VIEW |
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