Verify Account

UNIT - I
PArtnerShIP ACCOuntS-I
Meaning – Partnership Deed - Capital Accounts (Fixed and Fluctuating) – Admission
of a Partner – retirement and Death of a Partner (excluding Joint Life Policy)(Including
problems)
UNIT - II
PArtnerShIP ACCOuntS-II
Dissolution of Partnership – Insolvency of a Partner (excluding Insolvency of all
Partners) – Sale to a Company (Including Problems)
UNIT - III
ISSue OF ShAreS, DeBentureS, unDerwrItIng AnD BOnuS ShAreS
Issue of Shares at Par, Premium and Discount - Pro-rata Allotment – Forfeiture
and re-issue of Shares – Issue of Debentures with Conditions of redemption –
underwriting:Meaning –Conditions- Bonus Shares: Meaning – SeBI guidelines for
Issue of Bonus Shares – Accounting of Bonus Shares (Including Problems)
UNIT - IV
COMPAny FInAL ACCOuntS AnD PrOFIt PrIOr tO InCOrPOrAtIOn
Companies Act 2013: Structure – general Instructions for Preparation of Balance
Sheet and Statement of Profit and Loss – Part-I: Form of Balance Sheet – Part-II:
Statement of Profit and Loss – Preparation of Final Accounts of Companies - Profits
Prior to Incorporation- Accounting treatment. (Including Problems)
UNIT - V
VALuAtIOn OF gOODwILL AnD ShAreS
Valuation of Goodwill: Need – Methods: Average Profits,Super Profits and Capitalization
Methods -Valuation of Shares: need –net Assets, yield and Fair Value Methods.
(Including Problems)