
Course Descriptions and Objectives are given below:
What will you learn in this course:
In this Course you will learn a lot of Knowledge and after complete this course you will excellent in Corporate Accounting. This course provide many chapter of Company Rules and Regulation including Theories and Practical Problems etc.
After Complete this you achieve a lot of information related to Corporate Accounting and its Application.
This Course Include :
1. Basic Corporate Accounting Terms
Basic Corporate Accounting Term:
What is a Company ?
Sources of fund (Liability
Meaning of share
Types of Shares
Meaning of Debenture
Difference between a share and debenture
Priority of payment at the time of winding up
Type/ kinds/ forms of share capital
Memorandum of Association
Articles of Association
STOCK EXCHANG :
BSE (Bombay Stock Exchange)
NSE (National Stock Exchange)
2. Final Account
Meaning of Final Accounts
Requirement of Companies Act 2013,section 129
Schedule lll companies Act 2013
Balance Sheet Format
Explanations of Balance sheet items
Statement of Profit & Loss
Explanations of statement of P/L items
Bad Debts & Provision for Bad Debts
Practical Problems
3. Redemption of Preference shares
Meaning of Redeemable Preference Share
1.Balance Sheet (before Redemption)
2.Balance Sheet (after Redemption)
Provision for Redemption
Redemption at premium
Calls in arrear on Preference Share
Practical Problems
4. Internal Re - Construction
Meaning of internal Re-Construction
Procedure of internal reconstruction-steps
Meaning of External Re-construction
Examples of External Re – construction
Difference between internal reconstruction and external reconstruction
Steps for accounting treatment
Practical Problems
5. Goodwill
Meaning of goodwill
Goodwill is real it is not fictitious
Types or classification of Goodwill
Nature of Goodwill
Methods of valuation of Goodwill :
Average Profit Method :
Simple Average Profit Method
Weighted Average Profit Method
Super Profit Method :
Simple Super Profit Method
Weighted super profit method
CAPITALIZATION METHOD :
capitalization of average profit method
capitalization of super profit method
Annuity method:
All Method Practical Problems
6. Valuation of share
Need or Purposes of valuation of shares
Methods of Valuation of Shares
(1) Assets valuation method
(2) Income valuation method
(3) Fair valuation method
(4) Earning per share method
Practical Problems
7. Amalgamation
Amalgamation
Examples of Amalgamation
Absorption (merger) and
Examples of Absorption / Merger
External Re-construction
Examples of External Re – construction
Purchase consideration
Method of Purchase Consideration :
(1) Net payment method
(2) Net assets method
8. Issue forfeiture and Reissue of share
1. Issue of Share for Cash
2. Issue of Share Other than cash
3. Forfeiture and Reissue
4. Pro-rata allotment
Practical Problems
9. Debenture
Total Explanation and Theory and Practical Problems
10. Holding company
Meaning of Holding & subsidiary company
Advantages of Holding companies
Important Terms
Practical Problems
Illustration with solution for better understanding