P7 Corporate Accounting Lucknow University B.com NEP Notes

Unit 1 [Book]  
Meaning and Kinds of Shares, Share issue VIEW
Forfeiture and Re-issue of forfeited shares VIEW
Redemption of Preference shares VIEW
Redemption of Bonus shares VIEW
Meaning and kinds of Debentures, Their issue and Redemption VIEW
Unit 2 [Book]  
Concept of Amalgamation and Absorption, AS 14 and Types of Amalgamation, Purchase Consideration VIEW
Accounting in the Books of Transferor of Company VIEW
Accounting in the Books of Transferee Company VIEW
Unit 3 [Book]  
Concept of Reconstruction, Need of Reconstruction VIEW
Types of Reconstruction, Internal Reconstruction and External reconstruction VIEW
Alteration in Share capital VIEW
Reduction in Share capital VIEW
Scheme of Accounting for Internal Reconstruction. VIEW
Unit 4 [Book]  
Concept of Winding up of Companies VIEW
Preparation of Statement of Affairs VIEW
Preparation of Deficiency Account VIEW
Preparation of Liquidator’s Final Statement of Account VIEW

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