Corporate Accounting Bangalore University B.com 3rd Semester NEP Notes
5th October 2022 1 By indiafreenotesLast updated on March 17th, 2023 at 11:32 am
| Unit 1 Issue of Shares [Book] | ||
| Shares Introduction, Meaning, features | VIEW | |
| Types of shares | VIEW | |
| Issue of shares | VIEW | VIEW |
| Subscription of shares, Minimum subscription, Over subscription | VIEW | |
| Pro-Rata allotment of Shares | VIEW | |
| Book Building procedure for issue of shares | VIEW | |
| Problems related to Journal entries on issue of shares at par, premium and discount | VIEW | |
| Unit 2 Underwriting of Shares [Book] | |
| Introduction, Meaning and Need for underwriting | VIEW |
| Advantages of Underwriting | VIEW |
| SEBI Regulations regarding Underwriting | VIEW |
| Underwriting Agreement | VIEW |
| Underwriting Commission | VIEW |
| Underwriter, Functions of Underwriter | VIEW |
| Types of Underwriting | VIEW |
| Marked and Unmarked Applications | VIEW |
| Problems on determination of Liability of Underwriters | VIEW |
| Underwriting Process | 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 | |
| Annuity Method | VIEW | |
| Brand Meaning and features | VIEW | VIEW |
| Factors influencing value of brand | VIEW | |
| Circumstances of valuation of brand | VIEW | |
| Intellectual Property Rights (IPR): Meaning and features | VIEW | |
| Factors influencing value of IPR | VIEW | |
| Circumstances of valuation of IPR | VIEW | |
| Patents Meaning and features | VIEW | VIEW |
| Factors influencing value of patents | VIEW | |
| Circumstances of valuation of patent | 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 |
| Valuation of Share Warrant | 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 |
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