Advanced Accountancy - II
Authors:
ISBN:
SKU:
9788194789857
Categories:
Account / Audit / Income Tax, TYBCom, वाणिज्य व व्यवस्थापन
₹130.00
- DESCRIPTION
- INDEX
- Introduction to Lease Accounting (Theory) : 1.1 Concept of Leasing 1.2 Important steps n Leasing 1.3 Merits and Demerits of Leasing 1.4 Type of Leasing – Finance Lease and Operating Lease 1.5 AS-19 Accounting for Leases.
- Amalgamation of Companies (Theory & Practical Problems) : 2.1 Concepts of Amalgamation 2.2 Reconstruction of companies 2.3 Types of Amalgamation, Amalgamation in the nature of Merger 2.4 Amalgamation in the Nature of Purchase 2.5 Accounting for Amalgamation a) Pooling of Interest Method b) Purchase Method- Purchase consideration 2.6 Closing the books of the vendor company and opening the books of the purchasing company 2.7 Preparation of balance sheet of the new company
- Absorption of Companies (Theory & Practical Problems) : 3.1 Meaning and Concepts of Absorption 3.2 Accounting for Absorption- Purchase consideration Method 3.3 Closing the books of the vendor company 3.4 Recording the transaction in the books of the purchasing company 3.5 Preparation of balance sheet after the absorption of the company.
- External Reconstruction (Theory & Practical Problems) : 4.1 Concepts of External Reconstruction of Companies 4.2 Accounting for External reconstruction – Purchase Consideration Method 4.3 Closing the books of the vendor company 4.4 Opening the books of the purchasing company 4.5 Preparation of balance sheet of the new company.
- Internal Reconstruction (Theory & Practical Problems) : 5.1 Concepts of Internal Reconstruction of Companies 5.2 Forms of Internal reconstruction a) Re-organization or Alteration of Share Capital b) Reduction of Share Capital & other liabilities. 5.3 Accounting for Internal Reconstruction 5.4 Preparation of balance sheet of the company after the internal reconstruction. 5.5 Sub-division of shares, Surrender of shares.
- Liquidation of Companies (Theory & Practical Problems) : 6.1 Meaning and Concept 6.2 Modes of Winding-up of Company 6.3 Preparation of liquidator’s final statement of account.
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