Subject Details
Dept     : COM
Sem      : 3
Regul    : 23
Faculty : Reena Catherine N
phone  : NIL
E-mail  : reena.n.com@drsnsrcas.ac.in
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Syllabus

UNIT
1
Share and Debenture

Company–Definition –Features of Company-Kinds of Company-Formation of Company-Share capital-Kinds of Share-Issue of Shares and Debentures – Forfeiture and Re-issue of Shares – Surrender of Shares – Rights Issue – Underwriting-Voting Rights-Membership in Company-Directors-Legal Position-DIN for directors-Qualification and Disqualifications

UNIT
2
Redemption of preference shares and debentures

Redemption of Preference shares: Introduction – Provisions of Companies Act – Methods. Redemption of Debentures – Introduction – Condition of Redemption of Debentures – Methods

UNIT
3
Final Accounts of Companies

Introduction – Revised Schedule VI – Statement of Profit and Loss – Balance Sheet – Managerial Remuneration- Incorporation of company – memorandum of Association

UNIT
4
Valuation of Goodwill and Shares

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

UNIT
5
Liquidation of companies

Liquidation of Companies – Modes of winding up - Duties and Power of Liquidator - Listing Agreement - Clause 35 B - Clause 49 - Statement of Affairs – Deficiency or Surplus Account.

Reference Book:

1.T.S Reddy &Dr.A.Murthy, “Corporate Accounting ”,Margham Publications, 2018, ISBN -978 -93-81430-56-9 2.Advanced Accountancy - Volume-II - R.L.Gupta&M.Radhasamy, Sultan Chand &Sons, New Delhi, 2015 3. Company Law and Secretarial Practice Dr. Radha, Book well Publishers, New Delhi, 2017.

Text Book:

1. Advanced Accountancy - S.P.Jain&K.L.Narang, Kalyani Publishers, New Delhi, 2015

 

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