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 |