Corporate Accounting

Accounting Aspects of Financial Decision: Accounting for Shares Accounting treatment for Issue of Shares, Issue of Shares at a Premium and Discount, Forfeiture and Re-Issue of Shares, Rights and Bonus Shares, Preference Shares: Issue, Conversion and Redemption

Accounting for Debentures: Issue of Debentures, Redemption of Debentures, Debenture Redemption Reserve, Purchase of Own Debentures, Convertible and Non convertible Debentures. NCDs with Warrants, Secured Premium Notes

Valuation of goodwill
Valuation of shares
Underwriting of Shares and Debentures

Introduction to Consolidated Accounts of Holding and Subsidiary Companies: Introduction, Determining the Types of Control, Legal Definition and Requirement, Meaning of Holding Company. (Introductory level Is required),
Accounts of Holding companies. Preparation of consolidated financial statements (excluding inter-company holdings).
Accounts of banking companies and general insurance companies.
Double accounts system (including accounts of Electricity companies).

Alteration of share capital and internal reconstruction (excluding framing of schemes).
Amalgamation, absorption and external reconstruction of compa¬nies (excluding framing of schemes).Liquidation of companies.