Holding Company Accounts : 1.1 Introduction, 1.2 Meaning & Definition, 1.3 Advantages / Merits of holding company, 1.4 Disadvantages / Demerit of holding company, 1.5 AS-21 : Consolidated financial statements (Procedure of Consolidation including Capital Profit, Revenue Profit, Cost of Control, Minority Interest, Inter Company adjustment, Unrealized Profit, Preparation of Consolidated Financial Statement of Holding Company with one Subsidiary Company), 1.6 Solved Problems, ● Exercises
Absorption of Companies : 2.1 Introduction, 2.2 Types of Companies, 2.3 Purchase Consideration, 2.4 Format of Purchase Consideration, 2.5 Accounting Treatment, 2.6 Illustrations ● Exercises
Accounting for Liquidation of Companies : 3.1 Introduction, 3.2 Process of Liquidation, 3.3 Modes of Liquidation / Winding Up, 3.4 Petitioners, 3.5 Liquidator Final Statement of Account, 3.6 Important Terms, 3.7 Practical Problems, 3.9 Liquidator Final Statement of Account, ● Exercises
Forensic Accounting : 4.1 Introduction, 4.2 Meaning & Definition, 4.3 Objectives of Forensic Accounting, 4.4 Types of Forensic Accounting, 4.5 Need of Forensic Accounting, 4.6 Role and Significances of Forensic Accounting, 4.7 Nature of forensic Accounting, 4.8 Key Principles of Forensic Accounting, ● Exercises