Tag: IFRS
by Advanced Corporate Accounting Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| 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 |
Financial Accounting Bangalore City University B.Com SEP 2024-25 1st Semester Notes
| Unit 1 [Book] | |
| Accounting, Meaning, Scope, Objectives, Importance and Functions | VIEW |
| Terminologies used in accounting | VIEW |
| Users of Accounting Information | VIEW |
| Accounting Process | VIEW |
| Cash basis and Accrual basis of accounting | VIEW |
| Branches of Accounting | VIEW |
| Principles of Accounting | VIEW |
| Accounting Concepts and Accounting Conventions | VIEW |
| Accounting Standards, Meaning, Objectives, Functions, Need | VIEW |
| Indian Accounting Standards (Ind AS), Meaning, Definition, Need, Objectives | VIEW |
| Accounting Equations | VIEW |
| Problems on Accounting Equations | VIEW |
| Unit 2 [Book] | |
| Accounts from Incomplete Records/Single Entry System -Meaning, Features, Merits & Demerits | VIEW |
| Conversion into Double Entry System, Need for Conversion | VIEW |
| Preparation of Statement of Affairs | VIEW |
| Cashbook | VIEW |
| Memorandum Trading Account | VIEW |
| Total Debtors Account | VIEW |
| Total Creditors Account | VIEW |
| Bills Receivable Account and Bills Payable Account | VIEW |
| Trading | VIEW |
| Profit & Loss | VIEW |
| Balance Sheet | VIEW |
| Unit 3 [Book] | |
| Consignee | VIEW |
| Account Sales | VIEW |
| Proforma Invoice | VIEW |
| Goods Invoiced at Cost Price | VIEW |
| Goods Invoiced at Selling Price | VIEW |
| Accounting for Normal & Abnormal Loss | VIEW |
| Valuation of Stock | VIEW |
| Passing of Journal Entries Preparation of Ledger Accounts in the Books of Consignor and Consignee | VIEW |
| Unit 4 [Book] | |
| Meaning of Hire Purchase and Installment Purchase System | VIEW |
| Difference between Hire Purchase and Installment Purchase | VIEW |
| Hire Purchase Agreement | VIEW |
| Hire Purchase Price | VIEW |
| Hire Purchase Charges | VIEW |
| Cash Price | VIEW |
| Calculation of Cash Price | VIEW |
| Calculation of Interest | VIEW |
| Journal Entries and Ledger Accounts in the books of Hire Purchaser only | VIEW |
| Unit 5 [Book] | |
| Meaning, Objectives and Advantages of Branch Accounting | VIEW |
| Meaning and Features of Dependent Branches | VIEW |
| Meaning and Features of Independent Branches | VIEW |
| Meaning and Features of Foreign Branches | VIEW |
| Methods of maintaining Books of Accounts by the Head Office | VIEW |
| Debtors System only when the Goods are sent at Cost Price | VIEW |
| Goods are sent at Invoice Price | VIEW |
| Ascertainment of Profit or Loss of Branch under Debtors System | VIEW |