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