• Accuracy is one of the important features of the book.
• The unique feature of the book is the chapter on Winding up of Companies revised on the basis of the Insolvency and Bankruptcy Code, 2016. Several new illustrations and questions based on the Insolvency and Bankruptcy
  Code, 2016 have been incorporated in the chapter.
• In the chapter “Issue and Redemption of Debentures” Companies (Share Capital and Debenture) Amendment Rues, 2019 notified by the Ministry of Corporate Affairs, on 16th August, 2019 have been included and all Illustrations and Questions have been solved as per new rate.
• Simple language and most Systematic order explaining each and every topic at length.
• Keeping in view the new pattern of examination question paper chapter-wise Objective Type Questions with Answers and six Model Papers (M.C.Q.s) with Answers have been included in the book.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. Entire book has been modified as per the Companies Act, 2013.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and uptodate knowledge of the subject without any exertion on his part.

Corporate Accounting Syllabus For B.Com. IInd Semester of Lucknow University

Unit I : Meaning and kinds of shares, Issue, forfeiture and re-issue of forfeited shares, Redemption of Preference shares, Bonus shares. Meaning and kinds of Debentures—their issue and redemption.
Unit II : Concept of amalgamation and absorption; AS 14 and Types of Amalgamation; Purchase Consideration; Accounting in the Books of Transferor of Company; Accounting in the Books of Transferee Company.
Unit III : Concept of Reconstruction; Need of Reconstruction; Types of Reconstruction – Internal Reconstruction and External reconstruction; Alteration in Share capital; Reduction in share capital; Scheme of Accounting for Internal Reconstruction.
Unit IV : Concept of Winding up of Companies; Preparation of Statement of Affairs and Deficiency Account; Preparation of Liquidator’s Final Statement of Account.

Contents

1. Issue, Forfeiture, Reissue Of Forfeited Shares And Bonus Shares
2. Redemption Of Preference Shares
3. Issue And Redemption Of Debentures
4. Accounting For Amalgamation Of Companies (As Per As-14)
5. Absorption
6. Reconstruction Of Companies
7. Winding Up Of Companies (Revised On The Basis Of
8. The Insolvency And Bankruptcy Code, 2016)
   Objective Type Questions
   Model Papers-1 To 6.

The post Corporate Accounting appeared first on Sahitya Bhawan Publications.

• शुद्धता अर्थात त्रुटिविहीनता पुस्तक की एक अति विशिष्ट विशेषता है |
• पुस्तक के सभी अध्यायों को कम्पनी अधिनियम, 2013 के अनुसार पूर्णत: नए सिरे से लिखा गया है |
• पुस्तक की अव्दितीय विशेषता यह है की कम्पनियों का समापन (Winding up of Companies) अध्याय को दिवाला एवं शोधन अक्षमता संहिता, 2016 के आधार पर पूर्णत: संशोधित किया गया है, साथ ही दिवाला एवं शोधन अक्षमता संहिता, 2016 पर आधारित नए उदाहरणों एवं प्रश्नों को भी सम्मिलित किया गया है |
• अध्याय 3 ”ऋणपत्रों का निर्गमन एवं शोधन” में कम्पनी (शेयर पूंजी और डिबेंचर) संशोधन नियम, 2019 (16 अगस्त, 2019 को अधिसूचित) को सम्मिलित किया गया तथा Debenture Redemption Reserve तदनुसार नई दर से संशोधित किया गया है |
• पुस्तक में अध्यायवार वस्तुनिष्ठ प्रश्न (उत्तर सहित) तथा अतिरिक्त वस्तुनिष्ठ प्रश्न (उत्तर सहित) का भी समावेश किया गया है |
• विभिन्न विश्वविद्यालयों नवीनतम परीक्षा प्रश्नों को इस प्रकार सम्मिलित किया गया है ताकि इसके अध्ययन के पशचात विद्यार्थी परीक्षा में पूछे जाने वाले किसी भी प्रकार के प्रकार के प्रश्न को सरलता से हल कर संके |
• प्रत्येक अध्याय में व्यावहारिक उदाहरणों का चुनाव एवं उन्हें क्रमानुसार रखने का ढंग तथा अध्याय के अन्त में प्रश्नों का चुनाव एवं क्रम इतना वैज्ञानिक एवं उचित है की पाठक इस विषय का वास्तविक एवं पूर्ण ज्ञान अल्पावधि में सुचारू रूप से एवं काम परिश्रम से प्राप्त कर वह आत्मविश्वास जाग्रत कर सकते है जो विषय के लिए आवश्यक ही नहीं, वरन अनिवार्य है |

निगमीय लेखांकन (Corporate Accounting) Syllabus For B.Com. IInd Semester of Lucknow University

Unit I : Meaning and kinds of shares, Issue, forfeiture and re-issue of forfeited shares, Redemption of Preference shares, Bonus shares. Meaning and kinds of Debentures—their issue and redemption.
Unit II : Concept of amalgamation and absorption; AS 14 and Types of Amalgamation; Purchase Consideration; Accounting in the Books of Transferor of Company; Accounting in the Books of Transferee Company.
Unit III : Concept of Reconstruction; Need of Reconstruction; Types of Reconstruction – Internal Reconstruction and External reconstruction; Alteration in Share capital; Reduction in share capital; Scheme of Accounting for Internal Reconstruction.
Unit IV : Concept of Winding up of Companies; Preparation of Statement of Affairs and Deficiency Account; Preparation of Liquidator’s Final Statement of Account.

विषय-सूची

1. अंशो का निर्गमन, हरण, हरण अंशो का पुनर्निर्गमन एवं बोनस अंश
2. पूर्वाधिकार अंशों का शोधन
3. ऋणपत्रों का निर्गमन एवं शोधन
4. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
5. संविलयन
6. कम्पनियों का पुनर्निर्माण
7. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016 के आधार पर संशोधित)
   वस्तुनिष्ठ प्रश्न (उत्तर सहित)
   अतिरिक्त वस्तुनिष्ठ प्रश्न (उत्तर सहित)

The post निगमीय लेखांकन (Corporate Accounting) appeared first on Sahitya Bhawan Publications.

Salient Features of the revised edition of the Advanced Accounting Book:

• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. An entire book has been modified as per the Companies Act, 2013.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly, and scientific that even an ordinary student can acquire real, complete, thorough, and up to date knowledge of the subject of Corporate Accounting without any exertion on his part.
• Accuracy is one of the important features of the book.
• Suggestions for the improvement of the book shall be thankfully acknowledged.

Advanced Accounting Syllabus For B.Com. Part II of Kumaun University, Nainital

Unit-I: Issue, Forfeiture, and Re-issue of Shares, Redemption of Preference shares. Issue and redemption of debentures.

Unit-II: Valuation of Goodwill and shares, Accounting relating to Liquidation of companies.

Unit-III: Accounting for amalgamation of companies as per Accounting Standard No. 14. Accounting for internal reconstruction excluding intercompany holdings. Simple problems with absorption.

Unit-IV: Investment Accounts, Voyage Accounts, Computation of insurance claims for loss of stock, and loss of profit.

Unit-V: Final Accounts relating to Banking companies, and life & General Insurance Companies.

Advanced Accounting Book Contents

1. Issue, Forfeiture, Reissue, and Buy-Back of Shares
2. Issue and Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Final Accounts of Company
5. Accounting for Amalgamation of Companies (As Per AS-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (With A.S.-21)
8. Liquidation of Companies
9. Valuation of Goodwill
10. Valuation of Shares
11. Computation of Managerial Remuneration
12. Disposal of Profits (Dividend and Bonus Shares)
13. Profit or Loss Prior or Post to Incorporation
14. Double Account System Including Electricity Supply Companies
15. Accounts of Banking Companies
16. Accounts of Insurance Companies
17. Underwriting of Shares and Debentures
18. Investment Account
19. Absorption
20. Voyage Accounts
21.  Insurance Claims

The post Advanced Accounting appeared first on Sahitya Bhawan Publications.

Salient Features of the revised edition of the Book:

• Accuracy is one of the important features of the book.
• Chapter of Consolidated Balance Sheet of Holding Companies has been thoroughly revised and new material has been incorporated.
• The unique salient feature of this revised edition is the revision of the chapter Liquidation of Companies on the basis of the Insolvency and Bankruptcy Code, 2016. since Voluntary winding up (From 1-4-2017) and winding up proceedings relating to a company’s inability to pay debts is now covered under the provisions of the Insolvency and Bankruptcy Code, 2016. Several new illustrations and questions based on the Insolvency and Bankruptcy Code, 2016 have been incorporated in the chapter.
• Examination Question Papers of the years 2014 to 2019 of Chaudhary Charan Singh University, Meerut have been included with answers at the end of the book.
• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. An entire book has been modified as per the Companies Act, 2013.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and up to date knowledge of the subject Corporate Accounting without any exertion on his part.

Corporate Accounting Syllabus For B.Com. III Year of Chaudhary Charan Singh University, Meerut

Unit I: Issue of Shares and Debentures: Issue, Forfeiture, and Re-issue of Shares: Redemption of Preference Shares; Issue and Redemption of Debentures.

Unit II: Accounting for a special issue: Bonus issue, Employee’s stock option plan, Buy back of shares.

Unit III: Valuation of Goodwill and Shares, Underwriting of Shares.

Unit IV: Final Accounts: As per the latest format Prescribed under Companies Act, 2013.

Unit V: Consolidated Balance-Sheet of holding Companies with one subsidiary only.

Corporate Accounting Book Contents

1. Issue, Forfeiture, Reissue, and Buy-Back of Shares
2. Issue and Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Final Accounts of Company
5. Accounting for Amalgamation of Companies (As Per AS-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (with AS-21)
8. Liquidation of Companies (Including Insolvency and Bankruptcy Code, 2016)
9. Valuation of Goodwill
10. Valuation of Shares
11. Underwriting of Shares

• Objective Type Questions
• Examination Question Papers with Answers of the Year 2014-2019

The post Corporate Accounting appeared first on Sahitya Bhawan Publications.

प्रस्तुत संस्करण की महत्त्वपूर्ण विशेषताएं निम्नांकित हैं:

• शुद्धता एवं त्रुटिविहीनता पुस्तक की अति विशिष्ट विषेशता है।
• पुस्तक के सभी अध्यायों को कम्पनी अधिनियम, 2013 (1.4.2014 से प्रभावी) अनुसार पूर्णतः नए सिरे से लिखा गया है।
• सूत्रधारी कंपनियों का समेकित (एकीकृत) चिट्ठा अधयाय को पूर्णत: संशोधित एवं परिवर्द्धित कर नई सामग्री का समावेश किया गया है।
• संशोधित पुस्तक की अदुतीय विशेषता है की कंपनियों का समापन अध्याय को दिवाला एवं शोधन अक्षमता सहिंता, 2016 के आधार पर संशोधित किया गया है, साथ ही दिवाला एवं शोधन अक्षमता सहिंता, 2016 पर आधारित नए उदाहरणों एवं प्रश्नो को भी सम्मिलित किया गया है
• पुस्तक की एक अद्वितीय विशेषता यह है कि कम्पनियों के समापन अध्याय को दिवाला एवं शोधन अक्षमता संहिता, 2016 के आधार पर संशोधित किया गया है, साथ ही दिवाला एवं शोधन अक्षमता संहिता, 2016 पर आधारित नए उदाहरणों एवं प्रश्नो को भी सम्मिलित किया गया है।
• पुस्तक के अंत में चौधरी चरण सिंह विश्वविद्यालय द्वारा वर्ष 2014 से 2019 में संपन्न हुई परीक्षाओं के प्रश्नपत्रों को हल सहित सम्मिलित किया गया है।

निगमीय लेखांकन Corporate Accounting Syllabus For B.Com. III Year of Chaudhary Charan Singh University, Meerut

Unit I: Issue of Shares and Debentures: Issue, Forfeiture and Re-issue of Shares: Redemption of Preference Shares; Issue and Redemption of Debentures.

Unit II: Accounting for a special issue: Bonus issue, Employee’s stock option plan, Buy back of shares.

Unit III: Valuation of Goodwill and Shares, Underwriting of Shares.

Unit IV: Final Accounts: As per the latest format Prescribed under Companies Act, 2013.

Unit V: Consolidated Balance-Sheet of holding Companies with one subsidiary only.

निगमीय लेखांकन Corporate Accounting Book विषय-सूची

1. अंशों का निर्गमन, हरण, पुनर्निर्गमन एवं पुनर्खरीद
2. पूर्वाधिकार अंशों का शोधन
3. ऋणपत्रों का निर्गमन एवं शोधन
4. कम्पनीयो के वित्तीय विवरण
5. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
6. कम्पनियों का पुनर्निर्माण
7. सूत्रधारी कम्पनियों का समेकित (एकीकृत) चिठा (ए. एस,.21 सहित)
8. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016)
9. ख्याति का मूल्यांकन
10. अंशों का मूल्यांकन
11. अंशो एवं ऋणपत्रों का अभिगोपन

• वस्तुनिष्ठ प्रश्न
• चौधरी चरण सिंह विश्वविद्यालय मेरठ परीक्षा प्रश्नपत्र हल सहित वर्ष 2014 से 2019

The post निगमीय लेखांकन (Corporate Accounting) appeared first on Sahitya Bhawan Publications.

Salient Features of the revised edition of the Book:

• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with
• various topics of the book have been incorporated. An entire book has been modified as per the Companies Act, 2013.
• Chapters on Valuation of Shares, Valuation of Goodwill, Accounts of Banking Companies and Accounts of Insurance Companies have been thoroughly revised and enlarged.
• Accounts of Life Insurance Companies have been added with the chapter of Accounts of Insurance Companies.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and up-to-date knowledge of the subject Corporate Accounting without any exertion on his part.
• Accuracy is one of the important features of the book.

Corporate Accounting syllabus For B.Com. III Year of Dr. Bhim Rao Ambedkar University, Agra

Unit I: Issue, Forfeiture, and Re-issue of Shares: Redemption of Preference Shares.

Unit II: Issue and redemption of debentures, Final accounts: Excluding computation of managerial remuneration.

Unit III: Valuation of Goodwill and Shares.

Unit IV: Accounting for Amalgamation of Companies as per Indian Accounting Standard 14; Accounting for internal reconstruction-excluding inter-company holdings and reconstruction schemes.

Unit V: Accounts for Banking Companies, general insurance companies – revenue account.

Corporate Accounting Book Contents

1. Issue, Forfeiture, Reissue, and Buy-Back of Shares
2. Issue and Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Final Accounts of Company
5. Accounting for Amalgamation of Companies (as per AS-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (with A.S.-21
8. Liquidation of Companies (Including Insolvency and Bankruptcy Code, 2016)
9. Valuation of Goodwill
10. Valuation of Shares
11. Disposal of Profits (Dividend and Bonus Shares)
12. Accounts of Banking Companies
13. Accounts of Insurance Companies
    ❐ Accounts of Life Insurance Company

The post Corporate Accounting appeared first on Sahitya Bhawan Publications.

The main object of the book is to enable the students to develop awareness about Corporate Accounting in conformity with the latest provisions of the Companies Act, 2013. Salient Features of the revised edition of the Book :

• Accuracy is one of the important features of the book.
• Chapter of Consolidated Balance Sheet of Holding Companies has been thoroughly revised and new material has been incorporated.
• The unique salient feature of this revised edition is the revision of the chapter Liquidation of Companies on the basis of the Insolvency and Bankruptcy Code, 2016. Several new illustrations and questions based on the Insolvency and Bankruptcy Code, 2016 have been incorporated in the chapter.
• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. The entire book has been modified as per the Companies Act, 2013.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and up to date knowledge of the subject Corporate Accounting without any exertion on his part.

Corporate Accounting Book Contents

1. Issue, Forfeiture, Reissue, and Buy-Back of Shares
2. Issue and Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Final Accounts of Company
5. Accounting For Amalgamation of Companies (as Per AS-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (with AS-21)
8. Liquidation of Companies (Including Insolvency and Bankruptcy Code, 2016)
9. Valuation of Goodwill
10. Valuation of Shares

• Objective Type Questions

The post Corporate Accounting appeared first on Sahitya Bhawan Publications.

प्रस्तुत संस्करण की महत्वपूर्ण विशेषताएं निम्नांकित हैं:

• शुद्धता अर्थात् त्रुटिविहीनता पुस्तक की एक अति विशिष्ट विशेषता है।
• पुस्तक के सभी अध्यायों को कम्पनी अधिनियम, 2013 के अनुसार पूर्णतः नए सिरे से लिखा गया है।
• सूत्रधरी कम्पनियों का समेकित (एकीकृत) चिट्ठा अध्याय को पूर्णतः संशोधित एवं परिवर्द्धित कर नई सामग्री का समावेश किया गया है।
• संशोधित पुस्तक की अद्वितीय विशेषता है कि कम्पनियों का समापन अध्याय को दिवाला एवं शोधन अक्षमता संहिता, 2016 के आधार पर संशोधित किया गया है, साथ ही दिवाला एवं शोधन अक्षमता संहिता, 2016 पर आधारित नए उदाहरणों एवं प्रश्नों को भी सम्मिलित किया गया है
• प्रत्येक अध्याय में व्यावहारिक उदाहरणों का चुनाव एवं उन्हें क्रमानुसार रखने का ढंग तथा अध्याय के अन्त में प्रश्नों का चुनाव एवं क्रम इतना वैज्ञानिक एवं उचित है कि पाठक इस विषय का वास्तविक एवं पूर्ण ज्ञान अल्पवधि में सुचारु रूप से एवं कम परिश्रम से प्राप्त कर वह आत्मविश्वास जाग्रत कर सकते हैं जो इस विषय के लिए आवश्यक ही नहीं, वरन् अनिवार्य है।

निगमीय लेखांकन Corporate Accounting Book विषय-सूची

1. अंशों का निर्गमन, हरण, पुनर्निर्गमन एवं पुनर्खरीद
2. पूर्वाधिकार अंशों का निर्गमन एवं शोधन
3. ऋणपत्रों का निर्गमन एवं शोधन
4. कम्पनी के अन्तिम खाते
5. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
6. कम्पनियों का पुनर्निर्माण
7. सूत्रधारी कम्पनियों का समेकित (एकीकृत) चिट्ठा
8. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016)
9. ख्याति का मूल्यांकन
10. अंशों का मूल्यांकन
11. संविलयन

The post निगमीय लेखांकन (Corporate Accounting)-Kumaun University appeared first on Sahitya Bhawan Publications.

The main object of the book is to enable the students to develop awareness about Corporate Accounting in conformity with the latest provisions of the Companies Act, 2013.

Salient Features of the revised edition of the Book:

• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated.
• An entire book has been modified as per the Companies Act, 2013.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• The unique feature of the book is that Chapter on Accounting for Liquidation of Companies has been thoroughly revised on the basis of the Insolvency and Bankruptcy Code, 2016.
• Also, Chapter on Preparation of Consolidated Balance Sheet of Holding Companies have also been revised and new illustrations and questions have been incorporated.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and up to date knowledge of the subject Corporate Accounting without any exertion on his part.
• Accuracy is one of the important features of the book.

Corporate Accounting Book Contents

1. Issue, Forfeiture, Reissue and Buy-Back of Shares
2. Issue and Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Final Accounts of Company
5. Accounting for Amalgamation of Companies (as Per A.S-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (with A.S-21)
8. Liquidation of Companies
9. Valuation of Goodwill
10. Valuation of Shares
11. Computation of Managerial Remuneration
12. Disposal of Profits (Dividend and Bonus Shares)
13. Profit or Loss Prior or Post to Incorporation
14. Double Account System including Electricity Supply Companies
    ❐ Objective Type Questions

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The main object of the book is to enable the students to develop awareness about Company Accounts in conformity with the latest provisions of the Companies Act, 2013.

• Accuracy is one of the important features of the book.
• The unique feature of the book is the chapter on Winding up of Companies revised on the basis of the Insolvency and Bankruptcy Code, 2016. Several new illustrations and questions based on the Insolvency and Bankruptcy Code, 2016 have been incorporated in the chapter.
• In the chapter “Issue and Redemption of Debentures” Companies (Share Capital and Debenture) Amendment Rues, 2019 notified by the Ministry of Corporate Affairs, on 16th August 2019 have been included and all Illustrations and Questions have been solved as per new rate.
• Simple language and most Systematic order explaining each and every topic at length.
• Keeping in view the new pattern of examination question paper chapter wise Objective Type Questions with Answers and six Model Papers (M.C.Q.s) with Answers have been included in the book.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. The entire book has been modified as per the Companies Act, 2013.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and up to date knowledge of the subject Company Accounts without any exertion on his part.

Company Accounts Syllabus For B.Com. Semester II of Lucknow University, Lucknow

Unit I: Meaning and kinds of shares, Issue, forfeiture, and re-issue of forfeited shares, Redemption of Preference shares, Bonus shares. Meaning and kinds of Debentures – their issue and redemption.

Unit II: Concept of amalgamation and absorption; AS 14 and Types of Amalgamation; Purchase Consideration; Accounting in the Books of Transferor of Company; Accounting in the Books of Transferee Company.

Unit III: Concept of Reconstruction; Need of Reconstruction; Types of Reconstruction – Internal Reconstruction and External reconstruction; Alteration in Share capital; Reduction in share capital; Scheme of Accounting for Internal Reconstruction.

Unit IV: Concept of Winding up of Companies; Preparation of Statement of Affairs and Deficiency Account; Preparation of Liquidator’s Final Statement of Account.

Company Accounts Book Content

1. Issue, Forfeiture, Reissue of Forfeited Shares and Bonus Shares
2. Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Accounting for Amalgamation Of Companies (as Per AS-14)
5. Absorption
6. Reconstruction of Companies
7. Winding Up of Companies (Revised on the Basis of the Insolvency and Bankruptcy Code, 2016)

• Objective Type Questions
• Model Papers-1 to 6

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