Advanced Corporate Accounting Bangalore City University B.Com SEP 2024-25 4th Semester Notes
by | Unit 1 | |
| Meaning and Legal Provisions of Premium on Redemption | VIEW |
| Treatment of Premium on Redemption | VIEW |
| Creation of Capital Redemption Reserve Account | VIEW |
| Fresh issue of Shares for the Purpose of Redemption | VIEW |
| Arranging Cash Balance for the Purpose of Redemption | VIEW |
| Minimum Number of Shares to be Issued for Redemption | VIEW |
| Issue of Bonus Shares | VIEW |
| Preparation of Balance Sheet after Redemption (As per Schedule III of Companies Act 2013) | VIEW |
| Unit 2 | |
| Debentures, Meaning, Types | VIEW |
| Methods of Redemption of Debentures | VIEW |
| Unit 3 | |
| Meaning of Amalgamation, Types of Amalgamation | VIEW |
| Acquisition | VIEW |
| Amalgamation in the Nature of Merger and Nature of Purchase | VIEW |
| Methods of Calculation of Purchase Consideration (IND AS – 103), Net Asset Method – Net Payment Method and Lumpsum Method | VIEW |
| Accounting for Amalgamation (Problems under purchase method only) | VIEW |
| Ledger Accounts in the Books of Transferor Company and Journal Entries in the books of Transferee Company | VIEW |
| Preparation of Balance Sheet after Amalgamation and Acquisition. (As per Schedule III of Companies Act 2013) | VIEW |
| Unit 4 | |
| Capital Reduction, Meaning, Objectives | VIEW |
| Accounting for Capital Reduction | VIEW |
| Provisions for Reduction of Share Capital under Companies Act, 2013 | VIEW |
| Forms of Reduction | VIEW |
| Problems on Passing Journal Entries | VIEW |
| Preparation of Capital Reduction Account after Reduction (Schedule III to Companies Act 2013) | VIEW |
| Preparation of Capital Reduction Account and Balance sheet after Reduction (Schedule III to Companies Act 2013) | VIEW |
| Unit 5 | |
| Meaning of Liquidation | VIEW |
| Modes of Winding Up, Compulsory Winding Up, Voluntary Winding Up and Winding Up Subject to Supervision by Court | VIEW |
| Order of Payments in the event of Liquidation | VIEW |
| Liquidator’s Statement of Account | VIEW |
| Liquidator’s Remuneration | VIEW |
| Problem on Preparation of Liquidator’s Final Statement of Account | VIEW |