Corporate Accounting

Internal and External Reconstruction- Alteration of Share Capital, Conversion of Fully Paid Shares into Stock and Stock into Shares, Objectives of Capital Reduction, Procedure, Accounting Arrangement

Amalgamation- Forms of Amalgamation, Motive for Amalgamation, Calculation of Purchase Consideration, Methods of Accounting for Amalgamation: Pooling of Interests Method, Purchase Method

 Distinction between Pooling of Interests Method and Purchase Method, Accounting for Amalgamation (Including Inter Company Investments)

Liquidation: Meaning of Liquidation, Winding up by Court, Voluntary Winding Up, Preferential Payments, Preparation of Statement of Affair, Deficiency/Surplus Account, Liquidator’s Final Statement of Account, Receiver for Debenture Holder, B List of Contributories

Double Accounts System Including Electricity Supply Companies: Introduction, Double Account System, Final Account of Electricity Supply Companies, Accounting for Replacement, Calculation of Disposal of Surplus of Electricity Companies

Accounts of Insurance Companies: Meaning of Insurance, Financial Statement of Insurance Companies, Accounts of Life Insurance Business, Accounts of General Insurance Business

Banking Company Accounts: Meaning of Banking, Types of Banks, Requirement as to strong financial management, Preparation and Presentation of Financial Statements of Banks, Collection of Bills of Exchanges of Customers, Discounting of Bills of Exchange of Customer, Rebate on Bills of Exchange Discounted, Classification of Assets

Accounting for Holding Companies-Consolidated Financial Statements including inter-company transactions and investments.