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
Journal Entries for 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
