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