SYLLABUS

Unit I:

Shares : Features, Types of Shares, Difference Between Preference Shares and Equity Shares, Share Capital and Its Types. Issues, Forfeiture and Re-Issue of Shares, Redemption of Preference Shares.

Unit II:

Debentures : Features & Types, Issue And Redemption of Debentures, Profit Prior To Incorporation, Use of Profit And Loss Prior To Incorporation, Methods of Computing Profit And Loss Prior To Incorporation. Final Accounts, General Instruction For Preparation of Balance Sheet And Statement of Profit And Loss.

Unit III:

Valuation of Goodwill : Meaning And Nature of Goodwill, Needs And Methods of Valuation of Goodwill, Valuation of Shares, Need And Methods of Valuation of Shares.

Unit IV:

Accounting For Amalgamation of Companies As Per Indian Accounting Standard 14.
Meaning, Characteristics and Objectives of Amalgamation, Kinds of Amalgamation,
Accounting For Internal Reconstruction Internal and External,
Liquidation of Companies.

आगे....