Books of Accounts and Statutory Books – Issue of Shares and Debentures – Forfeiture and Re-issue of Share – Surrender of Share – Rights Issue – Book Building Process – Underwriting.

Redemption of Preference Shares and Debentures – Debenture Trust Deed – Meaning and Function – Methods.

Preparation and Presentation of Final Accounts: Legal Requirements – Schedule III Companies Act 2013.

Valuation of Goodwill: Definition – Nature – Need – Factors affecting Value of Goodwill - Methods. Valuation of Shares: Need – Factors affecting the Valuation of Shares - Methods.

Liquidation of Companies – Meaning – Modes of winding up - Statement of Affairs – Deficiency or Surplus Account.