Corporate Accounting
SYBCom (Sem IV)
Authors:
ISBN:
SKU:
9789389492828
Categories:
Account / Audit / Income Tax, SYBCom, वाणिज्य व व्यवस्थापन
₹75.00
- DESCRIPTION
- INDEX
- 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
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