B – Corporate Accounting
Introduction to Company Accounts, Kinds of Companies, Formation of Companies, Share Capital, Issue of Shares, Under Subscription and Over Subscription, Issue of shares at premium and discount, Buy-back of shares and Treasury stock, Accounting treatment and Ledger Preparation, Issue of Bonus and Right shares, Consolidation and split of shares, Redemption of Preference shares and Issue and Redemption of debentures, Preparation of final accounts with calculation of Managerial Remuneration, Disposal of Company profits and Distribution of Dividend, Accounts of Banking and Insurance Companies, Valuation of Goodwill, Valuation of shares, Amalgamation of Companies, Internal and External Reconstruction of companies (including scheme of Reconstruction) Accounts of Holding and subsidiary companies Liquidation of a Company, Double Account system (Accounting for public utilities companies Problems of merger and acquisition. Accounting for agricultural forms, Government Accounting, corporate social Accounting Accounts of Solicitors, Accounts of Hospitals. Forensic Accounting, Accounting for tour and travel agencies, Basic financial and Accounting System for MFIS.