CONTENTS

1. Issue, Forfeiture and Reissue of Shares, 2. Redemption of Preference Shares, 3. Issue of Debentures, 4. Redemption of Debentures, 5. Final Accounts of Companies, 6. Accounts of Liquidation of a Company (Voluntary Liquidation Only), 7. Valuation of Goodwill, 8. Valuation of Shares, 9. Accounting for Amalgamation of Companies as per A.S.-14,  10. Accounting for Reconstruction of a Company, 11. Holding and Subsidiary Companies : Preparation of Consolidated Balance Sheet, 12. Disposal of Profits (Including Dividend), 13. Managerial Remuneration.

Funds-Flow Statement or Statement of Changes in Financial Position (Working Capital Basis)

Cash Flow Statement or Statement of Changes in Financial Position (Cash Basis).

SYLLABUS

Unit I- Issue, Forfeiture and Re-issue of Shares : Redemption of Preference Shares; Issue and Redemption of Debentures.

Unit II- Final Accounts : Excluding Computation of Managerial Remuneration & Disposal of Profit.

Unit III- Valuation of Goodwill and Shares.

Unit IV- Accounting for Amalgamation of Companies as per Indian Accounting Standard 14; Accounting for Internal Reconstruction—Excluding Intercompany Holdings and Re-construction Schemes.

Unit V- Consolidated Balance Sheet of Holding Companies with One Subsidiary Only.

Unit VI- Statement of Changes in Financial Position—On Cash Basis and Working Capital Basis; Familiarity with Indian Accounting Standard-3.