SYLLABUS

UNIT-I

Accounting for share capital transaction, alternation of share capital, buy-back of shares, acquisition of business and profit prior to incorporation.

UNIT-II

Debentures; issue of debentures, methods of redemption of debentures, underwriting of shares and debentures.

UNIT-III

Statutory provision regarding preparation of company’s final accounts, preparation of profit and loss account and balance sheet of company as per the requirement of Schedule VI of the companies act, state the basic features of accounting standards 4, 5, 15, 17 18 and 29; company liquidation accounts.

UNIT-IV

Valuation of Goodwill and shares, banking company accounts, insurance company accounts.