At the end of this course the learner is expected to
UNIT - I
Advanced problems in share capital issues – pro rata allotment - buy -back of shares by companies - Valuation of Goodwill and Shares – methods – Issue and redemption of preference shares/debentures.
UNIT - II
Legal position regarding final accounts of companies – Compliance with Accounting standards, Form and contents of Statement of Profit and Loss and Balance Sheet as per SCHEDULE VI – General Instructions for preparation of Statement of Profit and Loss and Balance Sheet – Treatment of Managerial remuneration, dividend tax deducted at source, Declaration of dividends out of reserves, Transfer to Reserves etc.
UNIT - III
Alteration of share capital - Acquisition – Amalgamation - Absorption and Reconstruction (internal and external) schemes
UNIT - IV
Consolidated final statement of Holding companies–Subsidiarycompanies - Intercompany holdings and Owings - Dividend - Treatment of Dividends
UNIT - V
Liquidation – Statement of Affairs – Liquidation Final Statement of Accounts – Social Responsibility Accounting.
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