CONTENTS

1. Joint Stock Companies : Its Types, Share Capital, 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. Disposal of Profits (Including Dividend), 7. Managerial Remuneration, 8. Accounting For Amalgamation of Companies As Per A.S.-14, 9. Accounting For Reconstruction of A Company, 10. Holding and Subsidiary Companies : Preparation of Consolidated Balance Sheet, 11. Liquidation of Company (Voluntary Liquidation Only)

SYLLABUS

Unit I : Joint Stock Companies- its types and share capital, Issue, Forfeiture and Re-issue of shares, Redemption of preference shares, Issue and Redemption of Debenture.

Unit II : Final Accounts : Including Computation of managerial Remune-ration and disposal of profit.

Unit III : Accounting for Amalgamation of companies as per Accounting Standard-14, Accounting for Internal reconstruction.

Unit IV : Consolidated Balance Sheet of Holding Companies with one Subsidiary only.

Unit V : Liquidation of Company, Statement of Affairs and Deficiency/ Surplus, Liquid for final statement of A/c Receivers, Receipt and Payment A/c.