CORPORATE ACCOUNTING

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About the book

Contents
1. Equity Shares
(Issue, Forfeiture and Reissue)
1.1 Introduction
1.2 Definition and meaning
1.3 Characteristics of a company
1.4 Company finance
1.5 Definition and meaning of a ‘Share’
1.6 Types of shares [PPT No.: 3]
1.7 Procedure for issue of shares [PPT No.: 4]
1.8 Issue of shares [PPT No.: 6] [PPT No.: 7]
1.9 Forfeiture of shares
1.10 Reissue of forfeited shares [PPT No.: 5]
1.11 Issue of shares for consideration other than cash
1.12 When shares are issued for no consideration (Bonus Shares) [PPT No.: 10]
2. Preference Shares
(Issue and Redemption)
2.1 Introduction
2.2 Features of preference shares
2.3 Types of preference shares
2.4 Accounting entries for issue of preference shares
2.5 Redemption of preference shares
3. Debentures (Issue and Redemption)
3.1 Meaning and definition of debentures [PPT No.: 13]
3.2 Features of debentures
3.3 Distinction between share and debenture
3.4 Types of debentures
3.5 Issue of debentures
3.6 Different terms of issue of debentures
3.7 Redemption of debentures
4. Profit Prior to Incorporation
4.1 Introduction
4.2 Nature and accounting treatment of profit or loss prior to incorporation
4.3 Method of accounting
4.4 classification of expenses and their basis of allocation
5. Accounting Standard
5.1 Introduction
5.2 AS-2: Valuation of inventories
5.3 AS-4: Contingencies and events occurring after the balance sheet date
5.4 AS-5: Net profit or loss for the period, prior period items and change in accounting estimates and policies
5.5 AS-6: Depreciation accounting
5.6 AS-9: Revenue recognition
5.7 AS-10: Accounting for fixed assets
5.8 AS-11: The effect of changes in foreign exchange rates (Revised-2003)
5.9 AS-13: Accounting For investments
5.10 AS-14: Accounting for amalgamations
5.11 AS-16: Borrowing costs
5.12 AS-26: Intangible assets
5.13 AS-29: Provisions, contingent liabilities and contingent assets
6. Company Final Accounts
6.1 Introduction
6.2 Preparation of final accounts-form and contents as per company act 1956
6.3 Important adjustments in company final accounts
6.4 Treatment of various items appearing in trial balance
6.5 Difference between reserves and provisions
7. Company Liquidation Accounts
7.1 Introduction
7.2 Features of liquidation
7.3 Modes of winding up of company
7.4 Consequences of winding up
7.5 Liquidator
7.6 Statement of affairs
7.4 Liquidator’s final statement of account
8. Accounting for Amalgamation, Absorbtion and External Reconstruction of Companies
8.1 Introduction
8.2 Main theory
8.3 Procedure for amalgamation and absorption
8.4 Accounting process in the books of company being wound up
8.5 Accounting process in the books of purchasing company
8.6 AS 14
9. Accounting for Internal Reconstruction
9.1 Introduction
9.2 Main theory
10. Holding Company
(Preparation of Consolidated Balance Sheet)
10.1 Introduction
10.2 Legal definition
10.3 Unrealised profit

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