Corporate Accounting

Course Syllabus : for Corporate Accounting

• Chapter 1: Company Accounts – Introduction 3 Lectures 45 min
  • 01 : Meaning of Company, Characteristics of Company, Difference between a Company and Partnership, SL Examples Preview0 min
  • 02 : Define Company Finance, Nature of Share Capital, Share Subscription, Full Subscription, Over-subscription, Under Subscription, SL Examples Preview0 min
  • 03 : Balance Sheet, Note to Accounts, Types of Shares, Preference Share, Equity Share, Authorised and Issued Capital, Reserve Capital, Capital Reserve, Share and Stock, Preview45 min
• Chapter 2: Issue, Forfeiture and Re-issue of Shares 10 Lectures 7 hrs 29 min
  • 01: Meaning of Shares, Basic Terms - Face Value, Allotment, First Call, Second Call, Final Call, Authorised Capital, Issued Capital, Subscribed Capital, Equity Shares, Preference Shares, Debentures, SL Examples 53 min
  • 02: Basic Terms - Preferences Dividend, Called-up money, Paid-up money, Unpaid-up money, Excess Money, Application Money, Journal Entries - Issue of shares at Par, Solution of Practical Questions 45 min
  • 03: Format of Journal Entries, Cash Book Format, Journal Entries - Issue of shares at Premium, Issue of Shares at Discount, Solution of Practical Questions 41 min
  • 04: Journal Entries - Interest on Calls in Arrear and Calls in Advance, Preparation of Cash Book, Solution of Practical Questions 40 min
  • 05: Accounting Treatment – Case I : Without Opening Calls-in-Arrear A/c and Case II : By Opening Calls-in-Arrear A/c, Solution of Practical Questions 42 min
  • 06: Accounting Treatment - Under Subscription, Over Subscription, Issue of shares for consideration other than cash, Solution of Practical Questions 55 min
  • 07: Journal Entries – Issue of shares to Vendors, Issue of shares to underwriters against underwriting commission, Solution of Practical Questions 47 min
  • 08: Forfeitures of Shares, Journal Entries – Forfeiture of shares and Reissue of Forfeited shares, Profit on Reissue, Solution of Practical Questions 39 min
  • 09: Journal Entries - Share Issue Expense, Forfeiture of shares when not received first call money, Pro-Rata Allotment, Solution of Practical Questions 43 min
  • 10: Special Case of Pro-Rata, Calculation for Pro-Rata, Golden Hint for solve Pro-Rata Questions, Solution of Practical Questions 44 min
• Chapter 3: Redemption of Preference Shares 7 Lectures 5 hrs 5 min
  • 01: Meaning of Redemption, Journal Entries - Redemption at par or at premium, Calculation of amount of Fresh Issue, Solution of Practical Questions 50 min
  • 02: Journal Entries - Redemption of Preference Shares At Par, Redemption of Preference Shares At Premium, Solution of Practical Questions 45 min
  • 03: Calculation of Number of Shares to be Issued for Redemption, Calculation of Amount required for the purpose of redemption, Solution of Practical Questions 52 min
  • 04: Journal Entries - Preference Shares due and pay, writing off Premium on Redemption, creation of CRR, Solution of Practical Questions 42 min
  • 05: Golden Concepts, Oral Steps to solve question, Calculating Amount of Proceeds, SL Examples, Solution of Practical Questions 35 min
  • 06: How to Create Capital Redemption Reserve, Format of Balance Sheet, Format of Notes to Account, Golden Hints, Solution of Practical Questions 39 min
  • 07: Accounting Treatment of Bonus Shares, Journal Entries for Bonus Issue, Redemption of Preference Shares by Conversion, Solution of Practical Questions 42 min
• Chapter 4: Buy Back of Equity Share 4 Lectures 2 hrs 43 min
  • 01: Meaning of Buy-back of shares, Intrinsic value of shares, Condition of Buy-back of shares – Only Fully paid-up shares, Solution of Practical Questions 39 min
  • 02: Journal Entries for Buy-back of shares, Calculation of amount of buy back, Buy-back from Free reserves, Solution of Practical Questions 45 min
  • 03: Journal Entries - Payment to Equity Shareholders, Payment and Adjustment of buy-back expenses, Solution of Practical Questions 41 min
  • 04: Accounting Treatment - Making shares fully paid before buying-back, Adjustment of Premium Payable, Solution of Practical Questions 38 min
• Chapter 5: Issue of Debentures 5 Lectures 3 hrs 32 min
  • 01: Issue of Debentures for cash, Journal Entries - Issue of Debentures at par, at premium and at discount, Format of Journal Entries, Solution of Practical Questions Preview47 min
  • 02: Issue of Debentures other than cash – Journal Entries, Golden concepts on Issue of Debentures as collateral security, Solution of Practical Questions Preview45 min
  • 03: Journal Entries - Issue of debentures to Vendors, Forfeiture of Debentures, Calculation of Interest on Debentures, Solution of Practical Questions 41 min
  • 04: Issue of Debentures with terms of redemption – Case I, Case II, Case III, Case IV, Journal Entries - Interest on Debentures, Solution of Practical Questions 38 min
  • 05: Journal Entries - Write off Discount on Issue of Debentures, Statement showing Discount to be written off, Solution of Practical Questions 41 min
• Chapter 6: Redemption of Debentures 10 Lectures 7 hrs 6 min
  • 01: Meaning of Redemption of Debentures, Golden Hints, Journal Entries – Debentures Redeemable At Par, At Premium and At Discount, SL Examples Preview48 min
  • 02: Rules of Creation of DRR, Concept of Sinking Fund, Profit on sale of sinking fund, Sinking Fund Investment Method, Solution of Practical Questions 45 min
  • 03: Journal Entries – Sinking Fund, Sinking Fund Account, Interest on Sinking Fund A/c, Debentures Interest A/c, Debentures A/c, Solution of Practical Questions 41 min
  • 04: Debenture Holder A/c, Bank A/c, Statement showing Discount and Loss to be written off, Debenture Redemption Fund Account, Solution of Practical Questions 38 min
  • 05: Golden Hints to solve Sinking Fund questions, Redemption Out of Sinking Fund, Solution of Practical Questions 42 min
  • 06: Golden Hints, Methods of Redemption of Debentures – On maturity in Lump Sum, In Instalments by Draw of Lots, Solution of Practical Questions 35 min
  • 07: Methods of Redemption of Debentures – Purpose of Purchase of own debentures from Open Market, By Conversion, Solutions of Practical Questions 51 min
  • 08: Journal Entries - Cum-Interest and Ex-Interest, Journal Entries – Treatment of Interest on own Debentures, Solutions of Practical Questions 44 min
  • 09: Journal Entries - Insurance Policy method from year to year, Journal Entries – At the time of maturity and Redemption, Solutions of Practical Questions 43 min
  • 10: Accounting Treatment - immediate cancellation of debentures and Investment in own Debentures, Solutions of Practical Questions 39 min
• Chapter 7: Final Account of companies 11 Lectures 7 hrs 53 min
  • 01: Balance Sheet Format, Profit and Loss Account Format, Notes to Account Format, Format of Statement of Profit and Loss, Solution of Practical Questions Preview48 min
  • 02: Preparation of Balance Sheet, Preparation of Statement of Profit and Loss, Arrange items in Balance Sheet, Solution of Practical Questions 42 min
  • 03: Basic Terms - Share Capital, Reserves, Surplus, Long-term Borrowings, Tangible Assets, Investments, Inventories, Trade Receivables, Cash and Cash Equivalents, Solution of Practical Questions 41 min
  • 04: Basic Terms - Revenue from Operations, Expenses, Finance Costs, Payment to Auditors, Statement of Profit and Loss, Solution of Practical Questions 47 min
  • 05: Accounting Treatment - Interim Dividend, Advance Payment of Tax, Interest on Investments, Provision for Depreciation, Balance Sheet, Solution of Practical Questions 45 min
  • 06: Accounting treatment of some selected Items given in the Trial Balance, Solution of Practical Questions 46 min
  • 07: Accounting Treatment - Exceptional Items, Extra-ordinary Items, Adjustments Regarding Taxation, Solution of Practical Questions 35 min
  • 08: Selected Adjustment in the Financial Statements, Preparing Balance Sheet, Solution of Practical Questions 38 min
  • 09: Profit on Revaluation of Assets, Calculation of Amount of Final Dividend, Solution of Practical Questions 44 min
  • 10: Statement of Profit and Loss, Balance Sheet, Notes to Account, Solution of Practical Questions 42 min
  • 11: Statement of Profit and Loss, Balance Sheet, Notes to Account, Important Questions for Exams, Solution of Practical Questions 45 min
• Chapter 8: Amalgamation of Companies 10 Lectures 7 hrs 25 min
  • 01: Meaning of Amalgamation of Companies, Amalgamation in the nature of purchase - 5 conditions define, Solution of Practical Questions 52 min
  • 02: Amalgamation in the nature of merger – 5 conditions define, Absorption and External Reconstruction, Golden Hints, Solution of Practical Questions 48 min
  • 03: Calculation of Purchase Consideration, Lum-sum payment method, Format of Net Assets Method, Format of Net Payment method, Solution of Practical Questions 41 min
  • 04: Intrinsic worth method, Exchange Ratio Method, Preparation of Realisation Account, Golden Journal Entries, Solution of Practical Questions 35 min
  • 05: Journal Entries – In the book of vendor (Transfer) Co. And In the book of purchasing (Transferee) Co., Solution of Practical Questions 44 min
  • 06: Pooling of Interest Method, Purchase Method, Journal Entries – In the book of Purchasing Company, Solution of Practical Questions 52 min
  • 07: Journal Entries - purchase business, record assets, liabilities, discharge, Realisation Expense, Transfer of goodwill, Solution of Practical Questions 49 min
  • 08: Accounting Treatment – In the book of Purchasing Co. By Purchase Method, Journal Entries for to Capital Reserve, Solution of Practical Questions 43 min
  • 09: Accounting Treatment – In the book of Purchasing Co. By Pooling of Interest Method, Solution of Practical Questions 39 min
  • 10: Dissenting Shareholders Paid by Transferor Company, Calculation of Intrinsic Values of shares, Solution of Practical Questions 42 min
• Chapter 9: Internal Reconstruction 6 Lectures 4 hrs 14 min
  • 01: Difference between Internal and External Reconstruction, Methods for Internal Reconstruction, Format of Reconstruction Account, Solution of Practical Questions 35 min
  • 02: Journal Entries – Alteration of Share Capital, Change in Shareholders’ Rights, Settlement of Taxation Liability, Cancellation of Arrears, Solution of Practical Questions 42 min
  • 03: Journal Entries – Reduction of Share Capital, compromise and arrangement, Appreciation in value of assets, Settlement of Outside liabilities, Solution of Practical Questions 40 min
  • 04: Journal Entries – Utilisation of Reconstruction Account, Writing off fictitious and intangible assets, Writing down overvalued assets, Expenses of Reconstruction, Solution of Practical Questions 50 min
  • 05: Prepare Reconstruction Account, Golden Journal Entries, Calculation of cash brought in by Equity Shareholders, Solution of Practical Questions 42 min
  • 06: Capital Reorganisation Account, Golden Journal Entries, Preparation of Opening Balance Sheet, Surrender of Shares, Solution of Practical Questions 45 min
• Chapter 10: Cash Flow Statement 11 Lectures 8 hrs 35 min
  • 01: Cash Flows From - Operating, Investing and Financing Activities, Format of Cash Flow Statement, Solution of Practical Questions Preview49 min
  • 02: Items included in Cash Flows from Operating Activities, Items included in Cash Flows from Financing Activities, Golden Concepts, Solution of Practical Questions 52 min
  • 03: Items included in Cash Flows from Investing Activities, Adjustments A/c maintain for Interest and dividends, Golden Hints, Solution of Practical Questions 45 min
  • 04: Step by Step procedure for preparing cash flow statement, Prepare Adjustment A/c for Accumulated Depreciation, Solution of Practical Questions 46 min
  • 05: Calculation of Operating profit before working capital changes, Calculation of profit or loss on sale of fixed assets, Solution of Practical Questions 50 min
  • 06: Prepare Adjustment A/c for Provision for taxation, Adjustments in respect of current assets and current liabilities, Solution of Practical Questions 51 min
  • 07: General rules discuss for analysis of current assets and current liabilities affecting cash, Calculation of Cash from operations, Solution of Practical Questions 44 min
  • 08: Golden Hints, Items discuss by which cash inflows and cash outflows affected, Calculation of Net Profit Before Tax, Solution of Practical Questions 39 min
  • 09: Golden Hints to Digging Hidden Information given questions, Prepare Plant and Machinery Account, Solution of Practical Questions 43 min
  • 10: Payment of Interim Dividends, Prepare Adjustment for Provision for Taxation Account, Important Questions for Exams, Solution of Practical Questions 49 min
  • 11: Discuss Transactions that affect the purchase and sale of assets or long term assets and non-current investments, Solution of Practical Questions 47 min
• Chapter 11: Financial Statement Analysis 3 Lectures 1 hrs 46 min
  • 01: Basic concepts, Meaning of Financial Statement Analysis, Types of Financial Analysis, Techniques of Financial Statements, SL Examples 34 min
  • 02: Comparative Financial Statements, Horizontal Analysis, Vertical Analysis, Common-size Statements, Trend Analysis, Ratio Analysis, SL Examples 35 min
  • 03: Comparative Balance Sheet, Comparative Income Statement, Intra-firm Comparison, Trend Percentages for Net Sales, Time series Analysis, SL Examples 37 min
• Chapter 12: Ratio Analysis 9 Lectures 6 hrs 3 min
  • 01: Liquidity Ratio, Solvency Ratio, Profitability Ratio, Activity Ratio, Formula -Current Ratio, Quick Ratio, Solution of Practical Questions Preview34 min
  • 02: Formula - Debt-Equity Ratio, Capital Gearing Ratio, Interest Coverage Ratio, Proprietary Ratio, Solution of Practical Questions 44 min
  • 03: Formula - Long-term Debt Ratio, Gross Profit Ratio, Net Profit Ratio, Operating Profit Ratio, Return on Total Assets Ratio, Solution of Practical Questions 45 min
  • 04: Formula - Return on Investment Ratio, Return on Equity Ratio, Earning Per Share Ratio, Dividend per share Ratio, Price-Earn Ratio, Solution of Practical Questions 36 min
  • 05: Formula - Stock Turnover Ratio, Average Stock, Debtors’ Turnover Ratio, Calculation of Current Assets, Solution of Practical Questions 35 min
  • 06: Calculation of Stock at End, Calculation of Quick Assets and Current Liabilities, Calculation of Creditors’ Turnover Ratio, Solution of Practical Questions 41 min
  • 07: Calculation of Net Credit Purchases, Calculation of Average Collection Period, Solution of Practical Questions 46 min
  • 08: Calculation of Return on Capital Employed, Calculation of Interest Coverage Ratio, Solution of Practical Questions 35 min
  • 09: Calculation of Percentage of Gross Profit to Sales, Calculation of Credit Sales, Solution of Practical Questions 47 min