♦ Meaning of Company, Types of Company, Maintenance of Books of Accounts

♦ List of Statutory Books to be Maintained by Public Company under Companies Act 2013.

♦ Financial Statements of the Company

♦ Schedule III of the Companies Act, 2013

♦ Preparation of Profit and Loss Statement Part II of Schedule III

♦ Preparation of Balance Sheet Part I of Schedule III

♦ Preparation of Final Accounts of the Company

♦ Meaning of Redemption and the Purpose of Issuing Redeemable Preference Shares

♦ Provisions of the Companies Act, 2013 Regarding Preference Shares and their Redemption

♦ Methods of Redemption of Fully Paid-up Preference Shares by (i) Fresh Issue of Shares; (ii) Capitalisation of Divisible or Undistributed Profits and

(iii) Combination of Both (i) and (ii)

♦ Understanding Creation of Capital Redemption Reserve

♦ Accounting Treatment for Redemption of (i) Fully Paid-up Preference Shares; (ii) Partly Called-up Preference Shares; and (iii) Fully Called-up but Partly Paid-up Preference Shares

♦ Problem Sums Based on Redemption of Preference Shares

♦ Meaning of Redemption of Debentures

♦ Requirement of Creation of a Debenture Redemption Reserve and Creation of Debenture Redemption Fund (Making Investment for Purpose of Redemption of Debentures)

♦ Various Methods of Redemption of Debentures

♦ Accounting Treatment of Redemption of Debentures

♦ Problem Sums Based on Redemption of Debentures

♦ Meaning of Buy-Back of Securities

♦ Accounting Treatment of Buy-back of Securities

♦ Provisions of the Companies Act Regarding Buy-Back of Securities

♦ Problem Sums Based on Buy-Back of Securities