Financial Accounting -IV

Syllabus

5T1: Financial Accounting – IV

Unit – I

Amalgamation and Absorption of Companies Introduction, Meaning, Characteristics, Objectives, Methods of purchase Consideration, Accounting Procedure of Amalgamation and Absorption. 

Unit – II

Reconstruction of Companies. (Internal and External Reconstruction of Companies) Meaning, Characteristics, Objectives, Difference between Reconstruction and Reorganisation, Accounting Procedure of Reorganization and Reconstruction.   

 Unit – III

Accounts of Public Utility Companies (Electricity, Gas and Water Supply Companies) According to Double Accounting System- Meaning, Main Features of Double Accounting System, Objective of Double Accounting System, Difference between Double Accounting System and Single Accounting System, Merits, Demerits of Double Accounting System, Preparation of Final Accounts. 

Unit – IV

Valuation of Shares Meaning,  Need of Valuation of Shares, Factors affecting the value of Shares, Methods of Valuation of Shares, Net Assets Method/Intrinsic Value Method, Yield Method.

The Financial year ends on 31st March.