Company Accounting
Authors:
ISBN:
SKU:
9789388113380
Categories:
Account / Audit / Income Tax, BCom II, वाणिज्य व व्यवस्थापन
₹295.00
- DESCRIPTION
- INDEX
- Issue, Forfeiture and Reissue of Shares : 1.1 Introduction of Issue Of Shares, 1.2 Meaning of Company, 1.3 Types of Companies, 1.4 Characteristics / Features of Company, 1.5 Share Capital Of Company, 1.6 Kinds Of Share Capital, 1.7 Procedure Of Issue Of Shares – 1.7 (a) Issue of Shares for cash 1.7(b) Issue of shares for consideration other than cash., 1.8 Issue Price of Shares – 1.8.1 Illustrations on At par (Full Subscriptions/Under subscription), 1.8.2 Illustrations on At Premium (Full Subscriptions/Under subscription) 1.8.3 : Shares Issue for Consideration Other than Cash, 1.9 Issue of shares at par (over subscription & Pro-rata allotment), 1.10 Calls In Advance and Calls In Arrears, 1.11 Calls in arrears, 1.12 Forfeiture of Shares, 1.13 Re-issue of Forfeiture Shares, 1.14 Journal Entries for Forfeiture and re- issue of forfeited shares
- Final Account of Companies : 2.1 Introduction, 2.2. Preparation of final account of a joint stock company
- Profit Prior to incorporation : 3.1 Introduction, 3.2 Meaning and Definition, 3.3 Method of Computation of Profits/Loss Prior to Incorporation, 3.4 Steps of Accounting of Profit/Loss Prior to Incorporation, 3.5 List of Expenses: Allocated on the basis of Time, 3.6 List of Expenses : Allocated on the basis of Sales/Turnover, 3.7 Application/Accounting Treatment of Profit/Loss Prior to Incorporation, 3.8 Separate Profit And Loss Account, 3.9 Combined Profit And Loss Account
- Amalgamation of Company : 4.1 Introduction, 4.2 Objectives of Amalgamation of companies, 4.3 Types of Amalgamation, 4.4 Accounting for Amalgamation, 4.4. Calculation Methods of Purchase Consideration – 4.4.1 Goodwill and Capital Reserve, 4.5 (A) Accounting Treatments in the Books of Transferor/Vendor Company
- Absorption of Company : 5.1 Introduction, 5.2 Meaning and Definition of Absorption of Company, 5.3 Difference Between Amalgamation and Absorption, 5.4 Objectives of Absorption of Company, 5.5 Advantages/Merits of Absorption Business Combination, 5.6 Disadvantages/ Demerits of Absorption, 5.7 Accounting procedures of Absorption, 5.8 Purchase consideration (purchase price), 5.9 A) Point to be considered in respect of assets of Vender Company B) Points to be considered in respect of liabilities of Vender Company, 5.10 A) Closing entries in the books of Vender Company B) Opening entries in the books of purchasing company, 5.11 Absorption of company’s journal entries, 5.12 Pro-forma of Realisation A/c, 5.13 Illustration of Absorption of Company
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