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 |
>>Old Syllabus for 2024-25 Notes<<
Unit 1 [Book] |
|
Introduction, Meaning of Shares |
VIEW |
Types of Shares (Equity Shares and Preference Shares), Features of Equity & Preference Shares |
VIEW |
Issue of Shares, Procedure for Issue of Shares, Kinds of Share Issues |
VIEW |
Types of Share Issues, Issue of Shares at Par, at Premium and at Discount |
VIEW |
Subscription of Shares, Minimum Subscription, Over-Subscription |
VIEW |
Pro- Rata Allotment of Shares |
VIEW |
Accounting for Issue of Shares at Par, Premium, Discount |
VIEW |
Calls in Arrears and Calls in Advance |
VIEW |
Unit 2 [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 3 [Book] |
|
Introduction, Meaning of Underwriting |
VIEW |
SEBI regulations regarding Underwriting |
VIEW |
Underwriting Commission |
VIEW |
Underwriter, Functions, Advantages of Underwriting |
VIEW |
Types of Underwriting |
VIEW |
Marked and Unmarked Applications |
VIEW |
Determination of Liability in respect of Underwriting Contract when fully Underwritten and Partially Underwritten with and without firm Underwriting |
VIEW |
Unit 4 [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 5 [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 |
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