Accounting Standards : 1.1. As-4 : Contingencies and Events occurring after the Balance Sheet Date, 1.2. As-5 (Revised) Net Profit or Loss for the period, prior period items and changes in accounting policies, 1.3 As-29 : Provisions, Contingent Liabilities and Contingent Assets
Profits or Loss prior to Incorporation : 2.1 Meaning, 2.2 Treatment of Pre-Incorporation Profit/Loss, 2.3 Methods of Ascertainment of Pre & Post Incorporation profit/loss Apportioning the Results, 2.4 Basis of Apportionment, 2.5 Illustrations, 2.6 Key Points
Accounting for Buy Back of shares : 3.1 Meaning, 3.2 Provisions of Buy-Back of shares(Section 68 To 70 of the Companies Act, 2013), 3.3 Maximum number of Shares that can be bought back (Three test conditions), 3.4 Accounting Entries, 3.5 Illustrations
Valuation of Goodwill : 4.1 Meaning, 4.2 Factors determining the value of goodwill, 4.3 Need for valuation of Goodwill, 4.4 Methods of Valuation of Goodwill – 4.4.1 Number of years purchase of sales or Gross fees 4.4.2 Average Profit Method 4.4.3 Super Profit Method 4.4.4 Capitalisation Method 4.4.5 Annuity Method. 4.5 Illustrations
Valuation of Shares : 5.1 Need for Valuation of Shares, 5.2 Methods of Valuation of Shares – 5.2.1 Net Assets Method 5.2.2 Yield Method or Market value Method 5.2.3 Fair Value Method, 5.3 Illustrations
Final Account of Limited Company : 6.1 Form of Balance Sheet and Statement of Profit and Loss – As per companies Act. 2013, 6.2 Instructions, 6.3 Illustrations