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To understand how to communicate financial information to parties outside the business organization like equity investors, creditors, employees, suppliers and clients
Unit 1: | Accounting for Share Capital & Debentures: Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue and Redemption of Debentures |
Unit 2: | Final Accounts: Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration, Disposal of company profits |
Unit 3: | Valuation of Goodwill and Valuation of Shares: Concepts and calculation: simple problem only |
Unit 4: | Amalgamation of Companies: Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter-company holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction |
Unit 5: | Accounts of Holding Companies/Parent Companies Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI). |
Unit 6: | Banking Companies: Difference between balance sheet of banking and non-banking company; prudential norms. Asset structure of a commercial bank. Non-performing assets (NPA). |
Unit 7: | Cash Flow Statement: Concepts of funds. Preparation of cash flow statement as per Indian Accounting Standard (Ind- AS): 7. |
Books Recommended:
Accounting for Share Capital & Debentures: Issue, forfeiture and reissue of forfeited shares: concept & process of book building
ssue of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue and Redemption of Debentures
Preparation of profit and loss account and balance sheet of corporate entities
Concepts and accounting treatment Amalgamation of Companies as per Accounting Standard: 14 (ICAI)
Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction
Preparation of consolidated balance sheet with one subsidiary company in relation to Holding Companies/Parent Companies
Ajitav Acharya is working as a faculty at at at Centurion University of Technology and Management, Bhubaneswar. He is having more than 10 years of experience in academics and industry. He is currently pursuing his Ph.D. at Utkal University. He has completed his MBA (Finance and Marketing) from Siksha ‘O’ Anusandhan University, MCom and Bcom […]
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