U3GBA14/ADVANCED CORPORATE ACCOUNTING
MODULE 1
COMPANY FINAL ACCOUNTS -- EQUITY SHARES -- FORFEITURE OF SHARES --
DEBENTURE OF SHARES
MODULE 2
AMALGAMATION AND ABSORPTION OF JOINT STOCK COMPANY:PURCHASE
CONSIDERATION -- METHODS OF CALCULATION -- LIQUIDATION EXPENSES --
ACCOUNTING TREATMENT -- BOOKS ON PURCHASING COMPANY -- ILLUSTRATIONS
BASED ON NET PAYMENT METHOD AND NET ASSET METHOD
MODULE 3
ACCOUNTS OF HOLDING COMPANY:DEFINITION -- PHILOSOPHY OF CONSIDERATION -
ELIMINATION OF INVESTMENT ACCOUNTS -- DISTINCTION BETWEEN CAPITAL
PROFIT AND REVENUE PROFIT -- ELIMINATION OF COMMON TRANSACTION --
MINORITY INTEREST(WITH ON SUBSIDIARY ONLY)
MODULE 4
LIQUIDATION OF JOINT STOCK COMPANY -- MEANING AND SALIENT FEATURES --
PREFERENTIAL PAYMENTS -- STATEMENT OF AFFAIRS AND DEFICIENCY/SURPLUS
ACCOUNT -- LIQUIDATOR’S FINAL STATEMENT ACCOUNT
MODULE 5
BANK ACCOUNT:GENERAL INFORMATION RELATING TO BOOK KEEPING SYSTEM--
LEGAL REQUIREMENTS AFFECTING FINAL ACCOUNT -- DISCLOSURE OF ACCOUNTING
POLICIES -- PREPARATION OF PROFIT&LOSS ACCOUNT -- PRESCRIBED FORM B-WITH
SCHEDULES-PREPARATION OF BALANCE SHEET
TEXT BOOKS
R.L.GUPTA&RADHA SWAMI,SULTAN CHAND PUBLICATIONS
