Advanced Accounting Osmania University 3rd Semester Notes

25/11/2020 1 By indiafreenotes
Unit 1 Partnership Accounts-I {Book}
Partnership VIEW
Partnership Accounts VIEW
Partnership Deed VIEW
Capital Accounts (Fixed and Fluctuating) VIEW
Admission of a Partner VIEW
Retirement and Death of a Partner VIEW


Unit 2 Partnership Accounts-II {Book}
Dissolution of Partnership VIEW
Insolvency of a Partner VIEW
Sale to a Company VIEW


Unit 3 Issue of Shares, Debentures, Underwriting and Bonus Shares {Book}
Issue of Shares at par, Premium and Discount VIEW
Pro-rata Allotment of Share VIEW
Forfeiture of Shares VIEW
Re-issue of Shares VIEW
Issue of Debentures with Conditions of Redemption VIEW
Underwriting Meaning Conditions VIEW VIEW
Bonus Shares Meaning VIEW
SEBI Guidelines for Issue of Bonus Shares VIEW
Accounting of Bonus Shares VIEW


Unit 4 Company Final Accounts and Profit Prior to Incorporation {Book}
Companies Act, 2013: Structure VIEW VIEW
General Instructions for preparation of Balance Sheet VIEW VIEW
General Instructions for preparation of Profit and Loss VIEW
Part-I: Form of Balance Sheet VIEW
Part-II: Statement of Profit and Loss VIEW
Preparation of Final Accounts of Companies VIEW VIEW
Profits Prior to Incorporation and Accounting treatment VIEW


Unit 5 Valuation of Goodwill and Shares {Book}
Valuation of Goodwill: Need VIEW
Methods: Average Profits VIEW
Super Profit Method VIEW
Capitalization Method VIEW
Valuation of Shares: Need VIEW
Net Asset Methods VIEW
Yield Value of Methods VIEW
Fair Value Methods VIEW