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Corporate Accounting Notes

Corporate Accounting

Section 1. - Company Accounts - Share Capital 

Introduction of Company
Division of share capital of Company
Shareholder of Company 
Issue of Shares at Par
Issue of Shares at Discount
Issue of Shares at Premium
Accounting for Share Capital Transactions
Pro-rata Basis of Allotment of Shares
Forfeiture and Reissue of Shares

Section 2. - Company Accounts - Redeemable Preference Shares 

Introduction to Redeemable Preference Shares
Journal Entries of Redemption of Preference Shares

Section 3. - Company Accounts - Debentures 

Accounting Treatment of Issue of Debentures
Conversion of Debentures into Shares 
Redemption of Debenture
Sinking Fund 

Section 4. - Underwriting of Shares and Debentures 

Introduction of Underwriting
Marked Application
Unmarked Application
Statement of underwriter's liability
Underwriting Account

Section 5. - Company Accounts - Right Shares and Bonus Shares

Right Shares
Bonus Shares
Accounting Treatment of Bonus Shares 
Calculation of Maximum amount of Bonus Issue

Section 6. - Company Accounts - Profit Prior to Incorporation

Profit Prior to Incorporation

Section 7. - Company Accounts - Managerial Remuneration

Managerial Remuneration Calculation 

Section 8. - Company Accounts - Final Accounts of Company  

Provision for Taxation 
Profit and Loss Appropriation Account 
Balance Sheet of company
Cash Flow Statement 
Prepare and Presentation of Final Accounts of Joint Stock Company

Section 9. - Company Accounts - Other Topics 

Statement of Affairs 
Deficiency Account 
Balance Sheet of a Bank


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Accounting ! Answers: Corporate Accounting Notes
Corporate Accounting Notes
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