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SYLLABUS
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)
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CategoriesArts and Science
Format EPUB
TypeeBook