Corporate Accounting

Accounting for shares: Demat Shares, Right Issue, Issue of Shares to Vendor, Issue of Shares to Promoters, Issue of Sweat Equity Shares,Employees Stock Option Scheme(ESOS), Bonus Issue.                                                                Redemption  of  Preference  Shares  and  Buy  Back  of Shares: Introduction, Redemption of Preference shares, Accounting Treatment, Calculation of Minimum Fresh issue of shares to comply with section 80 of the Act, Minimum Fresh Issue to Provide Funds for Redemption,Partly Called up Preference Shares and Redemption of Preference Shares, Fully Called up but partly paid up Shares and Redemption of Preference Shares, Buy Back of Equity Shares                                                                         

Accounting For Debentures: Introduction, Meaning and Types of Debentures, Difference between Shares and Debentures, Accounting for Issue of Debentures, Treatment of Discount on issue of Debentures,Interest on Debentures, Meaning of Redemption of Debentures, Sources of Redemption of Debentures, Methods for Redemption of Debentures

Preparation of Financial Statements- Profit and Loss Account, Balance Sheet as per Schedule VI                                                                                            Managerial Remuneration: Ascertaining Profit for Managerial Remuneration, Remuneration to Directors, Remuneration to Managers                                   Disposal of Profits: Transfer to Reserve, Dividends, Corporate Dividend Tax, Unpaid Dividend Account

Acquisition of Business, Pre-Incorporation Profit/Loss                       Underwriting of Shares and Debentures: Meaning of Underwriting, Sub-Underwriters,  Firm  Underwriting,  Underwriting  Commission, Marked Applications, Calculation of Liability of Underwriters

Valuation of Goodwill: Features of Goodwill, Elements of Goodwill,Types of  Goodwill, Accounting for  Goodwill, Valuation  of  Non- Purchased  Goodwill-Average  Profit  Method,  Super  Profit  Method,Capitalization  of  Average  Method,  Capitalization  of  Super  Profit Method, Annuity Method

Valuation of Shares: Need for Valuation, Factors Affecting Valuation of  Shares,  Methods  of  Valuation-Assets  Backing  Method,  Yield Valuation Method