Computerized Accounting Procedure : 1.1 Meaning, 1.1.1 Computerized Accounting system, 1.2 Accounting software packages- 1.2.1 Pre packaged Accounting software 1.2.2 Advantages of pre packaged accounting software 1.2.3 Disadvantages 1.2.4. Selection criteria for pre packaged accounting software, 1.3 Customised Accounting Software- 1.3.1 Customised accounting software is one where the software is developed on the basis of requirement specifications provided by the firm, 1.3.2 Advantages, 1.3.3 Limitations (Disadvantages), 1.4 Enterprise Resource Planning (ERP) – 1.4.1 Meaning 1.4.2 Features ERP 1.4.3 Advantages 1.4.4 Disadvantages 1.4.5 Selection criteria for an ERP system.
Underwriting of shares : 2.1 Meaning, 2.2 Provisions Regarding Underwriting commission, 2.3 Terms used in underwriting- 2.3.1 Marked Application, 2.3.2 Unmarked Application, 2.3.3 Full Underwriting, 2.3.4 Partial underwriting, 2.3.5 Sole Underwriting, 2.3.6 Joint Underwriting, 2.3.7 Firm Underwriting, 2.4 Accounting Entries: In the books of company, 2.5 Determination of Underwriters Liability (In shares).
Issue of Equity Shares : 3.1 Preference Shares and Equity shares, 3.2 Subscription of Shares, 3.3. Issue of shares at Discount, 3.4 Forfeiture of shares.
Issue of Bonus shares : 4.1 Meaning and Definition, 4.2 Objects of Bonus Shares, 4.3 Provisions of Companies Act 2013, 4.4 Types of Bonus Issue and accounting entries.
Redemption of Preference shares : 5.1 Introduction, 5.2 Legal Provisions or Statutory Requirements of Redemption of preference shares, 5.3 Accounting Procedure of Redemption of Pref. Shares, 5.4 Disclosure in Balance sheet, 5.5 Key Points.
Redemption of Debentures : 6.1 Debentures, 6.2 Debenture Redemption Fund or Sinking Fund or Debenture Redemption Reserve, 6.3 Liability of the Company to create Debenture Redemption Reserve.