Financial Accounting Semester VI

Financial Accounting Semester VI


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TYBCOM Semester VI


1. AS - 14 - Amalgamtion, Absorption and External Reconstruction (Excluding Inter-Company holdings) (15 Lec.)

In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase method respectively.

Meaning and Computation of Purchase Consideration.

Problems based on Purchase Method only.

2. Accounting of Transactions of Foreign Currency (15 Lec.)

In relation to purchase and sale of goods, services and assets and loan and credit transactions

Computation and Treatment of Exchange Rate Differences

3. Liquidation of Companies (10 Lec.)

Meaning of Liquidation or Winding up

Preferential Payments

Overriding Preferential Payments

Preparation of Statement of Affairs, Deficit / Surplus Account

Liquidator's Final Statement of Account

4. Underwriting of Shares and Debentures (10 Lec.)

Introduction, Underwriting, Underwriting Commission

Provision of Companies Act with respect to Payment of Underwriting Commission

Underwriters, Sub-Underwriters, Brokers and Manager to Issues

Types of Underwriting, Abatement Clause

Marked, Unmarked and Firm-Underwriting Applications,

Liability of the Underwriters in respect of Underwriting Contract

Practical Problems

5. Accounting For Limited Liability Partnership (10 Lec.)

Statutory Provisions

Conversion of Partnership Firm into LLP

Final Accounts

Additional Information

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ISBN-13 978-93-90444-05-2
AUTHOR Ainapure - Ainapure
YEAR 2020
ED Third
SUBJECT Financial Accounting
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