{"id":15739,"date":"2025-06-17T14:54:52","date_gmt":"2025-06-17T14:54:52","guid":{"rendered":"https:\/\/zedex.co.in\/vipulp\/?post_type=product&p=15739"},"modified":"2025-06-17T14:54:58","modified_gmt":"2025-06-17T14:54:58","slug":"corporate-accounting","status":"publish","type":"product","link":"https:\/\/zedex.co.in\/vipulp\/product\/corporate-accounting\/","title":{"rendered":"Corporate Accounting"},"content":{"rendered":"

SYLLABUS<\/strong><\/h1>\n\n\n\n\n\n\n\n\n\n\n\n
No.<\/strong><\/td>\nModules \/ Units<\/strong><\/td>\n<\/tr>\n
1<\/strong><\/td>\nRedemption of Preference shares and redemption of debentures:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nRedemption of Preference Shares:<\/strong><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Company Law \/ Legal Provisions for redemption<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sources of redemption including divisible profits and proceeds of fresh issue of shares Premium on redemption from security premium and profits of company<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Capital Redemption Reserve Account – creation and use<\/p>\n

Redemption of Debentures (Including purchase or buy back of own debentures):<\/strong><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 By payment from sources including out of capital and\/ or out of profits<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Debenture redemption reserve and debenture redemption sinking fund excluding insurance policy<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 By conversion into new class of shares or debentures with options including at par, premium and discount<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase \/ buy back of own debentures for immediate cancellation or holding including ex and cum interest for purchase \/ sale price (excluding brokerage thereon)<\/td>\n<\/tr>\n

2<\/strong><\/td>\nAscertainment and treatment of profit prior to incorporation:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nPrinciples for ascertainment<\/p>\n

Preparation of separate, combined and columnar profit and loss a\/c including different basis of allocation of expenses \/ incomes<\/td>\n<\/tr>\n

3<\/strong><\/td>\nAmalgamation of Companies (w.r.t. AS 14) (Excluding Intercompany Holdings):<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nIn the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase methods respectively<\/p>\n

Computation and meaning of purchase consideration<\/p>\n

Problems based on purchase method of accounting only<\/td>\n<\/tr>\n

4<\/strong><\/td>\nCapital Reduction and Internal Reconstruction:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nNeed for reconstruction and Company Law provisions<\/p>\n

Distinction between internal and external reconstructions<\/p>\n

Methods including alteration of share capital, variation of shareholder rights, sub division, consolidation, surrender and reissue\/cancellation, reduction of share capital, with relevant legal provisions and accounting treatments for same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

TYBFM — SEMESTER – V<\/h3>\n

Author: H. V. Kishnadwala<\/h2>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0H. A. Wandrekar<\/h2>\n

SECOND EDITION<\/h2>\n","protected":false},"featured_media":14883,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[1047,1061,1060,1059],"product_tag":[],"class_list":{"0":"post-15739","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-bfm","7":"product_cat-elective-semester-v-t-y-bfm","8":"product_cat-semester-v-t-y-bfm","9":"product_cat-t-y-bfm","11":"first","12":"instock","13":"shipping-taxable","14":"purchasable","15":"product-type-simple"},"acf":[],"_links":{"self":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product\/15739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/comments?post=15739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media\/14883"}],"wp:attachment":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media?parent=15739"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_brand?post=15739"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_cat?post=15739"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_tag?post=15739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}