COMPANY ACCOUNTS U.P State NEP BBA 5th Semester

Unit

Topics

No. of Lectures

I

Joint Stock Companies: Its types and share capital, Issue, Forfeiture and Re-issue of shares, Redemption of preference shares, Issue and Redemption of Debenture.

7

II

Final Accounts: Including Computation of managerial Remuneration and disposal of profit.

7

III

Accounting for Amalgamation of companies as per Accounting Standard 14, Accounting for Internal reconstruction, Liquidation of Company.

8

IV

Consolidated Balance Sheet of Holding Companies with one Subsidiary only, Statement of Affairs and Deficiency/Surplus, Receivers Receipt and Payment A/c.

8