Advanced Accounting Osmania University B.com 3rd Semester Notes

Unit 1 Partnership Accounts-I {Book}
PartnershipVIEW
Partnership AccountsVIEW
Partnership DeedVIEW
Capital Accounts (Fixed and Fluctuating)VIEW
Admission of a PartnerVIEW
Retirement and Death of a PartnerVIEW

 

Unit 2 Partnership Accounts-II {Book}
Dissolution of PartnershipVIEW
Insolvency of a PartnerVIEW
Sale to a CompanyVIEW

 

Unit 3 Issue of Shares, Debentures, Underwriting and Bonus Shares {Book}
Issue of Shares at par, Premium and DiscountVIEW
Pro-rata Allotment of ShareVIEW
Forfeiture of SharesVIEW
Re-issue of SharesVIEW
Issue of Debentures with Conditions of RedemptionVIEW
Underwriting Meaning ConditionsVIEWVIEW
Bonus Shares MeaningVIEW
SEBI Guidelines for Issue of Bonus SharesVIEW
Accounting of Bonus SharesVIEW

 

Unit 4 Company Final Accounts and Profit Prior to Incorporation {Book}
Companies Act, 2013: StructureVIEWVIEW
General Instructions for preparation of Balance SheetVIEWVIEW
General Instructions for preparation of Profit and LossVIEW
Part-I: Form of Balance SheetVIEW
Part-II: Statement of Profit and LossVIEW
Preparation of Final Accounts of CompaniesVIEWVIEW
Profits Prior to Incorporation and Accounting treatmentVIEW

 

Unit 5 Valuation of Goodwill and Shares {Book}
Valuation of Goodwill: NeedVIEW
Methods: Average ProfitsVIEW
Super Profit MethodVIEW
Capitalization MethodVIEW
Valuation of Shares: NeedVIEW
Net Asset MethodsVIEW
Yield Value of MethodsVIEW
Fair Value MethodsVIEW

 

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