1) Introduction to Lease Accounting.................................7
1.1 Introduction and Definition
1.2 Important Steps in leasing
1.3 Advantages / Merits of Lease Financing (Leasing)
1.4 Disadvantages / Demerits
1.5 Types of leases/Classification of leases (AS 19)
1.6 Distinguish between Finance Lease (FL) and Operating Lease (OL)
1.7 Accounting of leases in the books of lessee (AS 19)

2) Amalgamation of Companies..................................13
2.1 Concepts of Amalgamation
2.2 Reconstruction of companies
2.3 Types of Amalgamation
2.4 Methods of Accounting for Amalgamations/Absorption
2.5 Purchase Consideration (P.C.)

3) Absorption of Companies.......................................55
3.1 Concept of Absorption
3.2 Accounting Procedure for Absorption of Companies

4) External Reconstruction........................................81
4.1 External Reconstruction Meaning -
Causes of External Reconstruction, Objects of External Reconstruction,
Advantages of External Reconstruction

5) Internal Reconstruction......................................104
5.1 Meaning of Reconstruction
5.2 Methods
5.3 Procedure for Internal Reconstruction
5.4 Accounting Entries for Internal Reconstruction

6) Liquidation of Companies ......................................135
6.1 Meaning
6.2 Modes of Winding-up of Company
6.3 liquidator’s final statement of account