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Syllabus

UNIT
1
Books of Accounts and Statutory Books

Books of Accounts and Statutory Books -- Issue of shares and debentures – Forfeiture and re-issue of share – Surrender of share- Right Issue – Books Building process – Underwriting.

UNIT
2
Redemption of Preference Shares

Redemption of Preference Shares and Debentures –Debenture trust Deed: Meaning and function.

UNIT
3
Preparation and presentation of Final Accounts

Preparation and presentation of Final Accounts: Legal requirements – Revised Schedule VI- part I & Part –II- Dividend provision- Fixed Asset schedule.

UNIT
4
Valuation of Shares

Valuation of Shares (Net asset, Net worth, Yield, Fair value method) and Goodwill (Super profits – Sliding –scale valuation, Capitalization, annuity) – Methods.

UNIT
5
Liquidation of Companies

Liquidation of Companies- Statement of affairs- Deficiency Account.

Reference Book:

1. T.S.Reddy & Dr.A. Murthy: Corporate Accounting, Margham publication,6th revised edition,2011,chennai 2. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publications, 2005, New Delhi. 3. Shukla M.C., Grewal T.S. & Gupta S.L., “Advanced Accountancy”, S. Chand & Co., 2010, New Delhi.3.

Text Book:

1. Advanced Accountancy Volume –II -R.L. Gupta & M. Radhasamy, sultan chand, 2008

 

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