by | Unit 1 [Book] | |
| Shares, Meaning, Features and Types | VIEW |
| Issue of Shares | VIEW |
| Fresh Issue of Shares | VIEW |
| Issue of Rights Shares | VIEW |
| Issue of Bonus Shares | VIEW |
| ESOPs | VIEW |
| Buy-Back of Shares | VIEW |
| Subscription of Shares: Minimum Subscription, Over Subscription and Under Subscription | VIEW |
| Pro-Rata allotment procedure for issue of shares | VIEW |
| Book Building procedure for issue of shares | VIEW |
| Problems related to Journal entries on Issue of Shares at Par and Premium – Special cases, where Shares can be issued at a Discount | VIEW |
| Unit 2 [Book] | |
| Underwriting, Introduction, Meaning and Definition, Advantages, Types | VIEW |
| Underwriting Commission | VIEW |
| Underwriting Guidelines under Company’s Act | VIEW |
| Underwriting Guidelines under SEBI | VIEW |
| Underwriting: Types of Applications, Calculation of Underwriters’ Liability: Firm and Pure Underwriting; Full & Partial Underwriting | VIEW |
| Calculation of Underwriting commission (excluding Journal entries) | VIEW |
| Unit 3 [Book] | |
| Financial Statements | VIEW |
| Statutory Provisions regarding preparation of Financial Statements of Companies as per Schedule III of Companies Act, 2013 | VIEW |
| Statutory Provisions regarding Preparation of Financial Statements of Companies as per IND AS-1 | VIEW |
| Treatment of Special Items: | |
| TDS | VIEW |
| Advance Payment of Tax | VIEW |
| Provision for Tax | VIEW |
| Depreciation | VIEW |
| Amortization | VIEW |
| Interest on Debentures | VIEW |
| Dividends | VIEW |
| Rules regarding Payment of Dividends | VIEW |
| Transfer to Reserves | VIEW |
| Preparation of Statement of Profit and Loss and Balance Sheet | VIEW |
| Unit 4 [Book] | |
| Redemption of Preference Shares: Meaning and Legal Provisions | VIEW |
| Treatment regarding Premium on Redemption | VIEW |
| Creation of Capital Redemption Reserve Account | VIEW |
| Fresh issue of Shares for the purpose of Redemption | VIEW |
| Arranging for Cash Balance for the Purpose of Redemption | VIEW |
| Minimum Number of Shares to be issued for Redemption | VIEW |
| Issue of Bonus Shares | VIEW |
| Preparation of Balance sheet after Redemption as per Schedule III of Companies Act 2013 | VIEW |
| Unit 5 [Book] | |
| Internal Reconstruction, Introduction, Meaning, Definition, Objectives | VIEW |
| Capital Reduction, Meaning, Modes and Objectives | VIEW |
| Provisions for Reduction of Share Capital under Companies Act, 2013 | VIEW |
| Accounting for Capital Reduction | VIEW |
| Reorganization through Sub Division and Consolidation of Shares | VIEW |
| Preparation of Capital Reduction Account after Reduction as per Schedule III of Companies Act 2013 | VIEW |
| Preparation of Balance Sheet after Reduction as per Schedule III of Companies Act 2013 | VIEW |
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