CONTENTS

1. Issue, Forfeiture and Re-issue of Shares, 2. Redemption of Preference Shares, 3. Issue of Debentures, 4. Redemption of Debentures, 5. Final Accounts of Companies, 6. Valuation of Goodwill, 7. Valuation of Shares, 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.

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 Remu-neration, and 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 Reconstruc-tion-excluding Inter Company Holdings and Reconstruction Schemes.

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