Corporate Accounting

Section 1. - Company Accounts - Share Capital 

Introduction of Company
Division of share capital of Company
Shareholder of Company
Issue of Shares at Par
Issue of Shares at Discount
Issue of Shares at Premium
Accounting for Share Capital Transactions
Pro-rata Basis of Allotment of Shares
Forfeiture and Reissue of Shares


Section 2. - Company Accounts - Redeemable Preference Shares 

Introduction to Redeemable Preference Shares
Journal Entries of Redemption of Preference Shares


Section 3. - Company Accounts - Debentures 

Accounting Treatment of Issue of Debentures
Conversion of Debentures into Shares 
Redemption of Debenture
Sinking Fund


Section 4. - Underwriting of Shares and Debentures 

Introduction of Underwriting
Marked Application
Unmarked Application
Statement of underwriter's liability
Underwriting Account


Section 5. - Company Accounts - Right Shares and Bonus Shares

Right Shares
Bonus Shares
Accounting Treatment of Bonus Shares
Calculation of Maximum amount of Bonus Issue


Section 6. - Company Accounts - Profit Prior to Incorporation

Profit Prior to Incorporation


Section 7. - Company Accounts - Managerial Remuneration

Managerial Remuneration Calculation


Section 8. - Company Accounts - Final Accounts of Company 

Provision for Taxation
Profit and Loss Appropriation Account 
Balance Sheet of company
Cash Flow Statement
Prepare and Presentation of Final Accounts of Joint Stock Company



Section 9. - Company Accounts - Other Topics 

Statement of Affairs 
Deficiency Account 
Balance Sheet of a Bank

About Accounting Education


An educational site with 2500+ articles, solutions, video-guides and tutorials on all topics related to accounting and finance.

Get Update on Mobile


Type svtuition.org in your mobile phone web browser for free access anytime, from any place.The content is designed specifically for cell phones and mobile devices.

Contact Us


Contact us Send an Email Phone number and vCard LinkedIn profile Follow us on twitter