CORPORATE ACCOUNTING

Accounting for shares:
• Demat Shares, Right Issue, Issue of Shares to Vendor, Issue of Shares to Promoters, Issue of Sweat Equity Shares, Employees Stock Option Scheme(ESOS), Bonus Issue.
Redemption of Preference Shares and Buy Back of Shares:
• Introduction, Redemption of Preference Shares,
• Accounting Treatment, Calculation of Minimum Fresh issue of shares to comply with section 80 of the Act,
• Minimum Fresh Issue to Provide Funds for Redemption, Partly Called up Preference Shares and Redemption of Preference Shares,
• Fully Called up but partly paid up Shares and Redemption of Preference Shares, Buy Back of Equity Shares

Accounting for Debentures
• Introduction, Meaning and Types of Debentures, Difference between Shares and Debentures,
• Accounting for Issue of Debentures, Treatment of Discount on issue of Debentures, Interest on Debentures,
• Meaning of Redemption of Debentures, Sources of Redemption of Debentures, Methods for Redemption of Debentures

Preparation of Financial Statements
• Profit and Loss Account, Balance Sheet as per Schedule VI
• Managerial Remuneration: Ascertaining Profit for Managerial Remuneration,
• Remuneration to Directors, Remuneration to Managers
• Disposal of Profits: Transfer to Reserve,
• Dividends, Corporate Dividend Tax, Unpaid Dividend Account

Acquisition of Business, Pre Incorporation Profit/Loss
Underwriting of Shares and Debentures
• Meaning of Underwriting, Sub Underwriters,
• Firm Underwriting, Underwriting Commission,
• Marked Applications, Calculation of Liability of Underwriters

Valuation of Goodwill
• Features of Goodwill, Elements of Goodwill,
• Types of Goodwill, Accounting for Goodwill,
• Valuation of Non Purchased Goodwill Average Profit Method, Super Profit Method, Capitalization of Average Method, Capitalization of Super Profit Method, Annuity Method
• Valuation of Shares: Need for Valuation,
• Factors Affecting Valuation of Shares,
• Methods of Valuation Assets Backing Method, Yield Valuation Method