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Corporate Accounting

Core paper · Semester 2 · 5 units

01Share Capital & Debentures

  • Issue, forfeiture, reissue
  • Bonus & right shares
  • Buy-back
  • Debenture issue & redemption

02Financial Statements of Companies

  • Schedule III
  • Profit prior to incorporation
  • Managerial remuneration

03Valuation

  • Valuation of goodwill
  • Valuation of shares

04Amalgamation & Internal Reconstruction

  • Ind AS 103 basics
  • Purchase consideration
  • Capital reduction

05Cash Flow Statement

  • Ind AS 7
  • Operating, investing, financing activities

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