- DESCRIPTION
- INDEX
It is well said that ‘change is the only permanent thing in this world’.
Therefore, any change in curriculum of a subject is part of natural process of
development. Advancement in knowledge is possible only if a subject is taught
and learned differently, at different times. Since Sant Gadgebaba Amravati
University is adopting new syllabus for B.Com. (Part – II), Semester-III Students
of Commerce, it is our duty to present necessary learning material to them.
I have great pleasure in presenting the text book on, ‘Company Accounting’
for B.Com. (Part -II), Semester-III students. It has been written in a teach yourself
style, strictly following student friendly approach. Sufficient theory content
covering all typical points are given. Topics are arranged exactly according to
new syllabus.
I have pleasure to mention that this book would never have been written,
without the support and encouragement of family members. Many thanks to
them. Special thanks are also due to colleagues in College. Who provided
inclusive comments and useful feedback.
I am thankful to Prashant Publications, Shri Rangrao Patil and his entire
staff. Thanks are also due to Mr. Sunil Pandhare typesetter for bringing out this
book in time. Valuable suggestions and constructive feedback from users will be
highly appreciated.
With Best Wishes.
Unit 1 : Issue, Forfeiture and Re-issue of Equity Share, Issue of Debentures………… 7
1.1 Share: Meaning of Shares
1.2 Characteristics of Shares
1.3 Issue, Forfeiture and Re-issue of Equity Share
1.4 Practical problems of Equity Share
1.5 Debentures: Definition
1.6 Kinds of Debenture
1.7 Issue of Debenture
1.8 Practical problems
Unit 2 : Valuation of Goodwill………………………………………………………………………….. 53
2.1 The Meaning of Valuation of Goodwill
2.2 Characteristics of Valuation of Goodwill
2.3 Need of Valuation of Goodwill
2.4 Methods for Valuation of Goodwill
2.5 Problems on:
I. Average Profit Method
II. Super Profit Method
III. Capitalization Method
Unit 3 : Valuation of Shares……………………………………………………………………………… 79
3.1 Meaning of Valuation of Shares
3.2 Characteristics of Shares
3.3 Need for valuation of Shares
3.4 Methods of Valuation of Shares & Simple Problems on:
I. Net Asset Method
II. Yield Method
III. Fair Value Method
Unit 4 : Final Accounts and Financial Statement of Company
(Schedule III Part I & II) As per Company Act 2013……………………………….112
4.1 Introduction
4.2 Schedule III of Companies Act, 2013
4.3 Books of Account etc. to be kept by Company (Section 128)
4.4 Financial Statement
4.5 Format of Balance Sheet as per the Schedule III Company Act- 2013
4.6 Profit & Loss Statement – Part II of Schedule III
4.7 Explanation of each item of Profit & Loss Account:
4.8 Illustrations on Balance Sheet of Company as per Company Act
Schedule III Part-I
4.9 Illustrations on Profit & Loss Account of Company as per Company Act
Schedule III Part-II
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