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
Redemption of Preference shares: Introduction – Provisions of Companies Act – Methods. Redemption of Debentures – Introduction – Condition of Redemption of Debentures – Methods
Introduction – Revised Schedule VI – Statement of Profit and Loss – Balance Sheet – Managerial Remuneration- Incorporation of company – memorandum of Association
Valuation of Goodwill: Nature – Need – Factors affecting Value of Goodwill - Methods. Valuation of Shares: Need – Factors affecting Valuation of Shares - Methods.
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