Advanced Corporate Accounting BU Notes Old Syllabus

Unit 1 Redemption of Preference Shares {Book}  
Meaning, legal provisions VIEW
Treatment regarding premium on redemption VIEW VIEW
Creation of Capital Redemption Reserve Account VIEW
Fresh issue of shares VIEW 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 VIEW
Preparation of Balance sheet (Vertical forms) after redemption VIEW

 

Unit 2 Mergers and Acquisition of Companies {Book}  
Meaning of Amalgamation and Acquisition VIEW
Types of Amalgamation, Amalgamation in the Nature of Merger& Purchase VIEW
Methods of Purchase Consideration VIEW
Calculation of Purchase Consideration (Ind AS 103) VIEW
Net Asset Method VIEW
Net Payment Method VIEW
Accounting for Amalgamation VIEW
Entries and Ledger Accounts in the Books of Transfer or Company and Transferee Company VIEW
Preparation of new Balance sheet.(Vertical Format) (Excluding External Reconstruction) VIEW

 

Unit 3 Internal Reconstruction {Book}  
Internal Reconstruction Meaning, Objective, Procedure VIEW
Form of Reduction VIEW
Passing of Journal Entries for Internal Reconstruction VIEW
Preparation of Reconstruction accounts VIEW
Preparation of Balance Sheet after Reconstruction(Vertical Format) VIEW

 

Unit 4 Liquidation of Companies {Book}  
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Order of Payment VIEW
Calculation of Liquidator’s Remuneration VIEW
Preparation of Liquidators Final Statement of Account VIEW

 

Unit 5 Recent Developments in Accounting & Accounting Standard’s {Book}  
Meaning, Definitions, Characteristics, Functions and Importance of Human Resource Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Environmental Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Forensic accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW
Indian Accounting Standards Meaning VIEW VIEW
  VIEW
Need for accounting standards in India VIEW
Accounting standards Board (ASB) VIEW
Process of setting accounting standards in India VIEW
A brief theoretical study of Indian accounting standards VIEW
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